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 Jan 2012 | Removal date: open ended
Still in force

Tax-based export incentive

On 22 March 2012, Uruguay's Ministry of Economy and Finance adopted Decree No. 85/012 introducing a 2 per cent tax refund on the export of meat, fish, crustaceans, mollusks, birds' eggs, vegetables, sugar, and milk products among others. This measure entered into force retroactively on 1 January 2012.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

013 Fruits & nuts
0808 Apples, pears and quinces, fresh.
080810 Apples
080830 Pears
211 Meat & meat products
0207 Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.
020712 Not cut in pieces, frozen
212 Prepared & preserved fish, crustaceans, molluscs
0303 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.
030341 Albacore or longfinned tunas (Thunnus alalunga)
030354 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
030357 Swordfish (Xiphias gladius)
030366 Hake (Merluccius spp., Urophycis spp.)
030369 Other
030381 Dogfish and other sharks
030383 Toothfish (Dissostichus spp.)
030384 Seabass (Dicentrarchus spp.)
030389 Other
0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling
030614 Crabs
0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumpt
030749 Other
214 Prepared & preserved fruits & nuts
2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
200911 Frozen
200919 Other
200929 Other
200939 Other
200989 Other
221 Processed liquid milk, cream & whey
0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
040110 Of a fat content, by weight, not exceeding 1 %
040120 Of a fat content, by weight, exceeding 1 % but not exceeding 6 %
040150 Of a fat content, by weight, exceeding 10 %
250 Tobacco products
2403 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences.
240319 Other
312 Wood continuously shaped; wood wool, flour and chips
4401 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.
440121 Coniferous
440122 Nonconiferous
346 Fertilizers & pesticides
3808 Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plantgrowth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphurtreated bands, wi
380891 Insecticides
380892 Fungicides
380893 Herbicides, antisprouting products and plantgrowth regulators
352 Pharmaceutical products
3002 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micr
300210 Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes
300230 Vaccines for veterinary medicine

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