On January 1st, 2016, Decree 336/15 entered into force, regulating the Foreign Purchase Regime (International Express Delivery Parcel Post).

Benefits are:

• A tax exemption (exemption from payment of all taxes) for parcels that, meeting the requirements of the regime, do not exceed:
  • 200 dollars (according to customs value) in case of express delivery. This is: merchandise + freight (if freight had been paid).
  • In case of a family gift, the corresponding value of identical or similar merchandise will be declared.
• No need to hire a customs broker to clear the merchandise.

The parcel must simultaneously comply the following conditions in order to access the benefits of this regime:

• May not weigh more than 20 kg,
• The consignee must be an individual (companies are not covered by the regime),
• Consignee must be 18+ years,
• Must have a non-commercial purpose, for personal use, and may not be commercialized,
• In case of a purchase, merchandise value must be paid through an international credit or debit card, the name on the card must be the same as the buyer and parcel’s consignee, meaning that shipments that have been paid with cards which holder is not the same as the consignee will not be covered by the regime,
• The same person may use the benefits of the regime only up to 3 times per calendar year, regardless of the express transportation company used,
• Goods that are  subject to the Specific Internal Tax (IMESI) may not be covered by the regime. That is, they cannot be brought under the regime
  • Alcoholic beverages
  • Non-alcoholic concentrated drinks
  • Cigarettes and tobacco
  • Perfumers and cosmetics articles
  • Lubricant oils and greases

• USD 200 invoice value. Total of the invoice with which the shipment is received will be considered. Three examples were cited:
  1. Invoice merchandise value USD 140 + freight value USD 40 = USD 180, this value will be taken to clear.
  2. Invoice merchandise value USD 180 and no more details on the invoice, this value will be taken to clear.
  3. Invoice merchandise value USD 180 + freight value USD 25 = total value USD 205. It exceeds USD 200 and cannot be covered by the benefit.
• Invoice or purchase order value must match with the amount charged on the credit/debit card.

NECESSARY DOCUMENTATION THAT CUSTOMER MUST PROVIDE TO FEDEX BEFORE  THE ARRIVAL OF THE PARCEL TO URUGUAY

The following information must be sent by email to: comprasuy@mail.fedex.com at least before 3:00 p.m. on the business day before the arrival of the parcel to the country (it may not coincide with the scheduled delivery date):

• FedEx tracking number,
• Receiver’s identity card image, front,
• Invoice or purchase order image, where it appears: merchandise description, costs, freight cost (if any) and total,
• Payment receipt image (showing only the final 4 digits of the credit or debit card, name of the holder and total amount paid). You can have this:
  • On Paypal transaction details,
  • On the card issuing bank web site, in the card account statement or in current movements or pending updates in general.

International tax-exempt franchise