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Regulations / Uruguay

Alcohol regulations in Uruguay

How to import or export liquor and spirits to Uruguay, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched October 2026.

Research guide, not legal advice. Compiled in October 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.

Status
Legal
Legal drinking age
18
Legal purchase age
18

Licence to make spirits (distillery and bottling)

Licences needed
Habilitación Bromatológica de Planta elaboradora/depósito (Intendencia Departamental / RUNAEV), Inscripción en el Registro de Fabricantes de Alcoholes y Bebidas Alcohólicas Destiladas (LATU), and Registro de Contribuyente de IMESI (DGI)
Authority
Laboratorio Tecnológico del Uruguay (LATU) / MIEM, Intendencia Departamental correspondiente, Dirección General Impositiva (DGI)
Documents
Company charter and RUT, departmental sanitary/bromatological facility authorization, technical manager appointment, production process flowcharts, facility layout, environmental and safety permits
Fees
not confirmed
Time to obtain
not confirmed

Import licence and registration

Who can import
Legally constituted commercial entities registered with the DGI (RUT), Banco de Previsión Social (BPS), and customs (DNA), holding food and beverage importer registration in RUNAEV and LATU
Licences or registrations
Inscripción en el Registro de Importadores de Alcoholes y Bebidas Alcohólicas Destiladas (LATU under Ley 20.073), registration in VUCE (Ventanilla Única de Comercio Exterior)
Authority
LATU, Dirección Nacional de Aduanas (DNA), Ministerio de Salud Pública (MSP) / RUNAEV
Documents
Company RUT and representation bylaws, apostilled Certificate of Free Sale (CLV) and sanitary authorization of foreign facility, technical dossier, packaging conformity certificate
Fees
Varies by service; LATU product commercialization certification typically costs approx. 20 UR plus laboratory analysis fees
Time to obtain
not confirmed

Product and label registration

Required
yes
Process
Importers and manufacturers must submit each distilled spirit product through LATU's online SIGLA portal (Ley 20.073) to verify compliance with the Reglamento Bromatológico Nacional (Decreto 315/94 as amended). Upon technical and label review and laboratory sample testing, LATU issues a product registration and a Certificado de Comercialización. Products must also be listed in RUNAEV.
Authority
Laboratorio Tecnológico del Uruguay (LATU) and RUNAEV (Registro Único Nacional de Alimentos, Empresas y Vehículos)
Documents and samples
Apostilled/legalized Certificate of Free Sale (CLV) translated into Spanish, qualitative/quantitative formula, elaboration flowchart, packaging safety certificate, definitive label mockups, representative sample bottles (minimum volumes specified by LATU) for laboratory testing
Fees
LATU certification fees (base rate approx. 20 UR plus analytical test costs depending on testing regime)
Renewal
Certificates of commercialization/product registration are generally valid for 5 years
Time to obtain
Typically 1 to 3 months

Import rules

Imports must be processed through an authorized customs broker via the VUCE portal. Each consignment is subject to mandatory inspection, document validation, and sampling by LATU before clearance for domestic consumption (Decreto 404/021). Customs clearance requires a commercial invoice, bill of lading, Certificate of Origin (mandatory for 0% intra-MERCOSUR tariff treatment), apostilled Certificate of Free Sale, and compliance with DGI tax control stamps/timbres where applicable.

Import duty on spirits (HS 2208)

20% Common External Tariff (Arancel Externo Común - AEC) on CIF customs value for non-MERCOSUR imports under HS Heading 2208; 0% for originating goods from MERCOSUR member states accompanied by an authentic Certificate of Origin.

Excise and taxes

Impuesto Específico Interno (IMESI) applies to the first domestic alienation or import of alcoholic beverages (Título 11 Texto Ordenado). Rates for spirits reach up to 80%-85% statutory ceilings, typically assessed on official fixed base values (fictos) per liter established and adjusted periodically by the Executive (e.g., Decreto 356/024 and Decreto 342/025: whisky fixed base approx. $242.75 UYU/unit, other spirits $247.53 UYU/unit, plus a 1.5% statutory surcharge). Value-Added Tax (IVA) applies at the standard rate of 22% on CIF plus duties and IMESI.

Retail and distribution

Sold via licensed private retailers (supermarkets, specialty bottle shops, grocery stores, bars, restaurants). Under Ley 19.855 and Decreto 63/020, all commercial distributors and vendors must register with the MSP's Registro de Vendedores de Bebidas Alcohólicas. Night takeaway restriction: Under Ley 17.243 (art. 75), retail sale, delivery, or supply of alcoholic beverages for off-premise consumption is prohibited nationwide between 24:00 (midnight) and 06:00 (on-premise consumption in restaurants/bars is exempt).

Online sale and delivery

Allowed, provided the retailer is registered in the MSP Alcohol Sellers Registry (Ley 19.855). Delivery must adhere to age verification (strictly 18+) and nighttime restrictions prohibiting takeaway sales/deliveries between 24:00 and 06:00.

Labelling

Must comply with the Reglamento Bromatológico Nacional (Decreto 315/94) and MERCOSUR standards in Spanish (complementary stickers permitted for imports). Mandatory details: product denomination, brand, net quantity, % ABV, lot identification, country of origin, importer/manufacturer details, and allergen warnings. Under Ley 19.855 and Decreto 63/020, labels must display mandatory health warnings: 'Prohibida la venta a menores de 18 años de edad', 'El abuso en el consumo de alcohol es nocivo para su salud', warnings regarding alcohol consumption during pregnancy accompanied by a pregnant silhouette pictogram, and warnings regarding driving/machinery operation.

Advertising

Regulated under Ley 19.855 and Decreto 63/020. Advertising cannot target minors, portray minors, or associate alcohol with physical, social, or sexual success or sports performance. Mandatory health warnings must accompany alcohol advertisements. Free drinking contests/promotions encouraging binge drinking are prohibited, and alcohol advertising is banned in and immediately adjacent to educational institutions.

Legal definitions of spirits

Regulated under Chapter 25 of the Reglamento Bromatológico Nacional (Decreto 315/94) harmonized with MERCOSUR standards: Whisky must be obtained from distilled fermented cereal mash aged in oak casks (minimum 38% ABV); Ron/Rum from sugarcane must be minimum 35% ABV; Gin flavored with juniper berries must have minimum 35% ABV; Vodka from agricultural neutral alcohol must have minimum 36% ABV; Brandy/Coñac from grape distillate must have minimum 36% ABV.

Dry or restricted areas

No geographic dry towns or dry municipalities exist in Uruguay. Sales are permanently prohibited inside educational facilities, healthcare institutions, and at football stadiums/sports complexes before and during designated sporting matches.

Recent changes

  • Full implementation of Ley 20.073 transferring distilled spirits and potable alcohol regulatory supervision, factory validation, and product registration from ANCAP to LATU (via the SIGLA digital platform).
  • Consolidation and nationwide enforcement of RUNAEV (Registro Único Nacional de Alimentos, Empresas y Vehículos) unifying municipal food and beverage sanitary registrations across all 19 departmental intendencias.
  • Promulgation of updated IMESI specific ficto values for alcoholic beverages and spirits under Executive Decrees (including Decreto 356/024 and Decreto 342/025 for 2025/2026 fiscal periods).
  • Active enforcement of the MSP National Registry of Alcohol Vendors under Ley 19.855 and mandatory health warnings on labelling and commercial points of sale.

Opportunities for exporters

Uruguay represents a high-income, high per-capita consumer market with strong demand for premium imported spirits such as Scotch whisky, international gin, and aged rum. Regulatory migration to LATU's unified electronic system and clear MERCOSUR food-standard benchmarks provide transparent, predictable market entry conditions for foreign brands.

Regulators

Sources

  1. Ley N° 20.073 - Modificación al régimen de fabricación, comercialización, importación y exportación de alcoholes y bebidas alcohólicas
  2. LATU - Procedimiento de Registro de Alcoholes y Bebidas Alcohólicas Destiladas
  3. Decreto N° 356/024 - Actualización del régimen de liquidación del Impuesto Específico Interno (IMESI) para bebidas
  4. Ley N° 19.855 - Prevención del consumo problemático de bebidas alcohólicas y Registro de Vendedores
  5. Decreto N° 63/020 - Reglamentación de la Ley 19.855 sobre publicidad, prevención y registro de bebidas alcohólicas
  6. Decreto N° 404/021 - Evaluación de la conformidad e importación de alimentos y bebidas (LATU)

Selling into Uruguay or buying from it?