The new franchise regime for purchases abroad starts on May 1, 2026 in Uruguay. It maintains the limit of three annual shipments per person, but the limit goes from US$200 per shipment to a accumulated annual quota of up to US$ 800which is discounted with each purchase until sold out.
On Wednesday, April 22, Customs announced that Tiendamia had been enabled to use the VAT exemption on postal shipments from the United States for up to US$ 800. Many users began to buy to receive their packages after May 1 under that scheme.
The procedure was planned in the General Resolution 09/2026 of DNA. To access the benefit, the platform had to meet “invoicing and provenance” requirements that confirmed that the shipment was leaving from the US, the only country enabled under the Framework Agreement signed in 2008.
Tiendamia communicated the benefit on its website, by mail to affiliates with e-commerce coupons and through influencers who charge commissions when their followers use them. Many of them spread it on their networks.
He Friday the 24th around 4:00 p.m.the company sent an email asking to “temporarily pause new communications linked to the regulations.” That same day, Customs made official the General Resolution 11which left the VAT exemption only for purchases of up to US$200 and opened, between US$200 and US$800, the option of paying “22% excess” or “60% in a simplified regime.”
Buyers who placed orders for up to US$800 without VAT in those 48 hours were not affected. Some received an email from Tiendamia that warned them: “Your order will follow its normal flow and you will not have to pay VAT.”
How the new regime works
This Monday, Tiendamia published an official statement under the title “Important notice · Regulatory update” with the fine print of the scheme that starts on May 1. The company explained that it received a communication from Customs with modifications to the previous criteria and assured that it was “adjusting at all times to what is established by current regulations.”
According to the text, the quota of US$ 800 “it works like an annual balance”: each of the up to three shipments of the year is subtracted from that total until it is consumed. The franchise is not renewed until January of the following year, and purchases made before May 1, 2026 also count towards the quota.
The VAT scheme remained like this: with products of United States origin for less than US$ 200, VAT is not paid. Between US$200 and US$800 with US origin, it is paid. If the products come from another country, VAT is also paid, regardless of the amount.
Tiendamia added details that did not appear in the previous resolutions. The franchise It is calculated on the value of the productnot counting shipping. Each package has a limit of 20 kilos maximum weight. Books, CDs, DVDs and cassettes They do not consume the annual quota.
With the VAT exemption on purchases over US$200, it was cheaper for users to bring products such as a PlayStation from abroad. But the latest Customs change modifies that equation.
A concrete example: a PlayStation 5 (digital version) costs US$882 at Tiendamia, while in a local store it is available from US$765 (the price varies depending on the store). With VAT exempt, importing it was about 10 dollars cheaper than buying it here.
Lack of clear definitions
In this context of comings and goings, in the last hours the Uruguayan Chamber of Couriers issued a statement in which it requested the postponement of the entry into force of the new regime and also an urgent meeting with the National Customs Directorate and the Ministry of Economy.
In the text, the union expressed a “deep concern at the lack of clear definitions and the constant changes in the application of the new regulations for franchised web purchases”.
He indicated that the VAT exemption situation provided for in the bilateral agreement (TIFA) with the United States is especially relevant, since the latest requirements determine that, in practice, this benefit is difficult to apply.
