IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Outflow (subsidised)

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Jul 2012 | Removal date: 30 Dec 2013

Tax-based export incentive

On 29 May 2012, Uruguay's Ministry of Economy and Finance adopted Decree No. 170/012 introducing a 2 per cent tax refund on the export of leather, furskins, wood, paper, printed, ceramic, and glass products as well as on fabrics, apparel and clothing, footwear, carpets and furniture. This measure entered into force on 1 July 2012 and was in force until 31 December 2012.
 
On 26 December 2012, Uruguay's Ministry of Economy and Finance adopted Decree No. 421/012 extending the previous measure until 30 June 2013.
 
On 27 June 2013, Uruguay's Ministry of Economy and Finance adopted Decree No. 184/013 extending the previous measure until 31 December 2013.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

282 Wearing apparel, except fur apparel
6107 Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted.
610712 Of manmade fibres
316 Builders' joinery & carpentry of wood
4418 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes.
441890 Other
321 Pulp, paper & paperboard
4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serv
481810 Toilet paper
481820 Handkerchiefs, cleansing or facial tissues and towels
4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.
481910 Cartons, boxes and cases, of corrugated paper or paperboard
481920 Folding cartons, boxes and cases, of noncorrugated paper or paperboard
322 Books, in print
4901 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets.
490199 Other
326 Stamps, banknotes, stock certificates, brochures & leaflets
4911 Other printed matter, including printed pictures and photographs.
491199 Other
371 Glass & glass products
7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics).
701990 Other
381 Furniture
9401 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
940180 Other seats
940190 Parts
412 Products of iron or steel
7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel.
730630 Other, welded, of circular crosssection, of iron or nonalloy steel
730640 Other, welded, of circular crosssection, of stainless steel

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