Exporting from a Free Trade Zone in Uruguay: Goods and Services

In the context of foreign trade, a free trade zone is an area outside of Uruguay’s customs territory. This changes how each transaction is handled: goods entering from abroad, goods leaving for another country, and goods sold within Uruguay. For an exporting company, understanding this process determines where to store inventory, from where to issue invoices, and which part of the business is best conducted within the zone.

The Flow of Goods

Imports from abroad. According to the Ministry of Economy and Finance, goods and merchandise entering or leaving a free trade zone, regardless of their origin, are exempt from all taxes. Inventory may remain in the zone without paying duties as long as it is not sold.

I pass through the port. The transfer between the port and the free trade zone is treated as international transit, which prevents the double charging of port fees.

Export to another country. The goods are shipped from the region to the destination market, which imposes its own tariffs upon import.

Sales within Uruguay. When goods are moved from the free trade zone to the rest of Uruguayan territory, that transfer is treated as an import and is subject to the corresponding taxes.

This system allows you to buy in bulk, keep inventory close to various markets, and decide where to send it only after the order arrives.

The Export of Services

Uruguayan free trade zones are also used to export services: software development, support, finance, engineering, and consulting for foreign clients. This activity is exempt from national taxes, and the company has the freedom to bring foreign currency in and out of the country. If the company also provides services to Uruguayan businesses that are subject to the IRAE tax, that portion is taxed under the general “ Regime ” tax regime.

In practice, a single company can combine both: a warehouse for regional distribution and offices for the purchasing, customer service, and finance teams that serve multiple countries.

Business park in a free trade zone or traditional warehouse

A traditional warehouse outside the free trade zone provides storage, but the goods enter the customs territory and are subject to duties upon entry, even if they are later re-exported. The offices are usually located elsewhere.

A business park with a free trade zone allows companies to keep inventory outside the customs territory, add offices on the same property, and expand into warehouses or buildings without changing locations. It also brings together logistics providers and peers who already operate within the same network.

Five Questions to Ask Before Choosing Where to Trade

1. What percentage of sales goes overseas, and what percentage stays in Uruguay?
2. Does the company export only goods, only services, or both?
3. How long does inventory remain in storage before it is sold?
4. Which office equipment needs to be located near the logistics Operation ?
5. Is the free trade zone operator a Qualified Economic Operator?

How Zonamerica Handles It

At Zonamerica, the company combines warehouses, offices, and lots within the same campus, under Regime as a free trade zone or under the Investment Promotion Act. It was Uruguay’s first free trade zone to be certified as a Qualified Economic Operator in 2015, and it renewed that certification in 2023. Its community of more than 500 companies accounts for 41% of exports from Uruguay’s free trade zones.