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 Sep 2009 | Removal date: 01 Jul 2014

Tax-based export incentive

On 20 August 2009, Uruguay's Ministry of Economy and Finance adopted Decree No. 389/009 introducing a 4 per cent tax refund on the export of fish, leather, fireboard, paper, silk, yarn, fabrics, cotton, textiles, carpets, clothes, machinery and other products. This measure entered into force on 1 September 2009 for the period of six months.
 
On 20 April 2010, Uruguay's Ministry of Economy and Finance adopted Decree No. 132/010 extending the previous measure from 1 March 2010 for the period of six months.
 
On 14 September 2010, Uruguay's Ministry of Economy and Finance adopted Decree No. 281/010 extending the previous measure from 1 September 2010 for the period of six months.
 
On 14 April 2011, Uruguay's Ministry of Economy and Finance adopted Decree No. 142/011 extending the previous measure from 1 March 2011 until 31 December 2011.
 
On 28 December 2011, Uruguay's Ministry of Economy and Finance adopted Decree No. 474/011 extending the previous measure until 30 June 2012.
 
On 22 June 2012, Uruguay's Ministry of Economy and Finance adopted Decree No. 204/012 extending the previous measure 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.
 
On 17 December 2013, Uruguay's Ministry of Economy and Finance adopted Decree No. 393/013 extending the previous measure until 30 December 2014.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

212 Prepared & preserved fish, crustaceans, molluscs
0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.
030474 Hake (Merluccius spp., Urophycis spp.)
030495 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theragra chalcogramma)
0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.
030571 Shark fins
1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
160419 Other
160420 Other prepared or preserved fish
263 Textile yarn & thread of natural fibres
5107 Yarn of combed wool, not put up for retail sale.
510710 Containing 85 % or more by weight of wool
5109 Yarn of wool or of fine animal hair, put up for retail sale.
510910 Containing 85 % or more by weight of wool or of fine animal hair
265 Woven fabrics of natural non-cotton fibres
5111 Woven fabrics of carded wool or of carded fine animal hair.
511119 Other
511190 Other
5112 Woven fabrics of combed wool or of combed fine animal hair.
511211 Of a weight not exceeding 200 g/m²
511219 Other
271 Made-up textile articles
6301 Blankets and travelling rugs.
630140 Blankets (other than electric blankets) and travelling rugs, of synthetic fibres
6302 Bed linen, table linen, toilet linen and kitchen linen.
630222 Of manmade fibres
630260 Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton
281 Knitted or crocheted fabrics
6001 Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted.
600110 “Long pile” fabrics
6002 Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread, other than those of heading 60.01.
600290 Other
282 Wearing apparel, except fur apparel
4203 Articles of apparel and clothing accessories, of leather or of composition leather.
420310 Articles of apparel
6107 Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted.
610712 Of manmade fibres
6110 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted.
611011 Of wool
611030 Of manmade fibres
6112 Track suits, ski suits and swimwear, knitted or crocheted.
611241 Of synthetic fibres
6202 Women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including skijackets), windcheaters, windjackets and similar articles, other than those of heading 62.04.
620211 Of wool or fine animal hair
620213 Of manmade fibres
6203 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear).
620311 Of wool or fine animal hair
291 Tanned or dressed leather; composition leather
4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.
410411 Full grains, unsplit; grain splits
410419 Other
410441 Full grains, unsplit; grain splits
410449 Other
4107 Leather further prepared after tanning or crusting, including parchmentdressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14.
410711 Full grains, unsplit
410712 Grain splits
410719 Other
410792 Grain splits
410799 Other
4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.
411420 Patent leather and patent laminated leather; metallised leather
292 Luggage & handbags; saddlery & harness; other leather articles
4202 Trunks, suitcases, vanitycases, executivecases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travellingbags, insulated food or beverages bags, toile
420222 With outer surface of plastic sheeting or of textile materials
4205 Other articles of leather or of composition leather.
420500 Other articles of leather or of composition leather.
293 Footwear other than sports footwear
6405 Other footwear.
640520 With uppers of textile materials
311 Wood, sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm; railway or tramway sleepers (cross-ties) of wood, not impregnated
4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or endjointed, of a thickness exceeding 6 mm.
440710 Coniferous
440799 Other
314 Boards & panels
4411 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances.
441194 Of a density not exceeding 0.5 g/cm³
4412 Plywood, veneered panels and similar laminated wood.
441210 Of bamboo
441232 Other, with at least one outer ply of nonconiferous wood
441239 Other
321 Pulp, paper & paperboard
4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface coloured, surfacedecorated or printed, in rolls or rectangular (includi
481013 In rolls
481019 Other
362 Other rubber products
5906 Rubberised textile fabrics, other than those of heading 59.02.
590691 Knitted or crocheted
439 Other general-purpose machinery & parts
8422 Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers;
842230 Machinery for filling, closing, sealing, or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages
448 Domestic appliances & parts
8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; ele
851610 Electric instantaneous or storage water heaters and immersion heaters
463 Insulated wire & cable; optical fibre cables
8544 Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with
854430 Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships

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