Uruguay

Current gub.uy rule (page updated 26/06/2026; re-checked 2026-09-27): duty-free franchise up to U$S 500 by air or sea, both from MERCOSUR/Chile/Bolivia and from other countries; land border U$S 300. Franchises are individual and non-transferable and may be used at most once per month. Returning travellers under 18 get 50% of the applicable franchise. Arrival duty-free shop purchases carry an additional U$S 850 franchise (Decreto 376/022). Extra-MERCOSUR alcohol limited to 6 L distilled spirits and 4 cartons of cigarettes. Goods exceeding the franchise are released on payment of a single 50% tax on their value; taxes are payable only in Uruguayan pesos (credit/debit cards accepted at Carrasco). The sworn declaration is presented in person at the customs control of the port of entry; the form is available in the arriving passengers' hall; minors cannot file it themselves and it must be presented by their legal representative or an authorised person. A 2014 aduanas.gub.uy page with amounts 300/500/150 and duty-free 500 is stale (last updated 19/03/2014, still live on 2026-09-27) and is not used.

Tourists or residents entering through the Salto, Fray Bentos or Paysandú customs administrations must complete the Tráfico Fronterizo and Franquicia de Turista sworn declarations to use the franchise or border-traffic regime (gub.uy page updated 26/06/2026, re-checked 2026-09-27); the page warns that failing to file, or goods not meeting the rules, triggers an infringement procedure. Per the DNA Franquicia Turista page (verified 2026-09-10, not re-fetched this batch) these declarations are completed electronically at those border crossings. Tourist status: stay of at least 24 hours and not more than 6 months within any 12-month period, for non-immigration purposes (Decreto 43/019; MERCOSUR regime Decreto 139/014).