Relocating to Uruguay and trying to find accurate, up-to-date information on the internet regarding laws and policies can be extremely difficult.
Sometimes even the Uruguay government sites and consulate sites can have conflicting information.
From a reliable source, attorney Mark Teuten, we have learned something about bringing household items duty-free. He states:
article 2 of Decree No. 119/004, which regulates Law No. 16.340 states that household goods, in reasonable quantities according to the opinion of the Custom’s authorities, can be brought in free of tax within 6 months of the grant of permanent residence.
Cara are not included in this, and it means only for the first 6 months after you have been approved for your residency, not during the time when your residency is still pending.
If you bring in household goods before you are approved for residency, you wil have to post a bond, or guarantee for the estimated value of the items you are having shipped in. You determine the value. The best option to make the guarantee is to secure it through Banco de la Republica. You purchase a Certificate of Deposit for the amount your items are valued, and then the bank guarantees they won’t cash it until you show proof of residency. They charge less than 2% of the value to issue the guarantee and once you have your residency all you have to do is take your cédula, the CD and a certification from Immigration to Aduana to the bank and they will sign off on it.
Mark is a reliable British-born attorney who is certified in both the UK and Uruguay to pratice law. He can help you out with residency, real estate, business matters and more. Visit his web-site at www.teutenabogados.com for more information on his practice and available services.

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When you say household goods, does that include linens and kitchen items? I plan to bring sheets, towels, a skillet, my favorite knives, etc. Will we have to post a bond for those items?