Buying from abroad by courier: the franquicia (with the new 2026 caps)

Buying on Amazon, eBay or any foreign store and receiving it in Uruguay is common among expats and locals. What many aren't clear on are the franquicia regime's limits — and they changed in 2026. Here's the updated picture.

3 purchases a year, up to USD 800

The main rule, per the MEF:

Per the MEF:

«Hasta tres compras con un límite total de 800 dólares.»

In English: Up to three purchases with a total limit of 800 dollars.

The new regime applies from 1 May 2026 and sets a cap of USD 800 per person per year. The three franquicias count over the whole calendar year (they don't reset in May). It's a cumulative allowance, not per purchase.

From the US up to USD 200: no IVA

There's an extra benefit for US purchases:

And for the US:

«Desde Estados Unidos y hasta 200 dólares, no paga IVA por el Acuerdo Marco de Comercio e Inversiones (TIFA)»

In English: From the United States and up to 200 dollars, it pays no IVA under the Trade and Investment Framework Agreement (TIFA)

Requirements

To use the franquicia, payment must be made with an international credit or debit card issued by an institution regulated by the Central Bank of Uruguay, and the cardholder must match the shipment's recipient. The operational details are published by Customs:

And if you exceed the allowance?

If you go over the three purchases a year or the USD 800 cap, the shipment no longer enters under the franquicia: it goes through the general import regime and pays the corresponding taxes. It's worth planning your big purchases within the allowance.

At a glance

In short: you can bring up to 3 purchases a year by courier with a USD 800 cap, and from the US up to 200 with no IVA. Beyond that, it goes through general import. Verify the current caps with Customs before buying.