Importing to resell in Uruguay: customs broker, company, and the 60%?

You buy and declare the real value

The base amount is the total of the original purchase invoice, "including all items added to it" (Decree 50/026, Art. 5). That is: product + seller's taxes + shipping charged by the seller on that same invoice. Underreporting is what turns a transaction into an infraction.

The postal operator settles and collects payment.

There is no procedure with the DGI (General Directorate of Taxation) or Customs. Decree 50/026, Article 8, designates postal operators as responsible for the payment of third-party tax obligations: the courier or the Post Office charges you 60% (minimum US$20) along with the shipment and pays Customs.

Be careful with the word "monotributo"

The DNA website states "the monotributo payment is made through the postal operator." This refers to the 60% single tax, NOT the DGI/BPS monotributo. These are different things, and confusing them leads to the misconception that registration is required to pay for shipping.

If you don't pay, the merchandise falls into abandonment

Once non-compliance is confirmed, you have 30 days from the date of entry to pay the corresponding taxes; after this period, the merchandise is considered abandoned, though not subject to penalties. Even if everything appears to be in order, if you do not collect the shipment within 90 days of its entry, it is also considered abandoned (Decree 50/026, Article 14).

While you are testing products and suppliers

Try small shipments: you don't need a company yet

To receive a shipment under the single service provision, you don't need a RUT (Chilean tax ID): the system accepts both individual and legal entity holders, and the postal operator handles 60% of the payment. This stage serves to validate the product, quality, and delivery times without fixed costs. What it does NOT do is authorize you to sell: importing and selling are two separate obligations.

Before the first sale with the intention of repeating it

Selling regularly: in that case, company name and RUT (tax ID) are required.

Your regular business activity is formalized with the DGI (General Directorate of Taxation) and BPS (Social Security Bank), and there you choose your tax regime (simplified tax regime, section E, IRAE [Income Tax on Economic Activities], etc.). This isn't a customs requirement, it's a tax requirement: you could have imported legally and be selling informally. Choose the regime based on your financial situation, not the cheapest one to set up.

When choosing between monotributo, literal E and IRAE

How the tax system affects what you import

A small business under section E may have an import business: it pays import VAT (code 550) and an advance payment of import VAT (code 551), and the advance payment is deducted from the minimum monthly VAT or obtained in the form of tax credit certificates—but the import VAT remains as a cost, not a tax credit. A taxpayer under the simplified tax regime (Monotributo) imports as a non-VAT taxpayer and does not pay advance payments. A taxpayer subject to the Corporate Income Tax (IRAE) with general VAT does deduct the import VAT: that's why the same product ends up costing them less.

When you move on to containers or shipments over US$800

Escalar: the DUA quota obliges the company

Here, the company is no longer optional. The National Customs Directorate (DNA) states that an individual can file up to 2 DUAs per year; for imports under the General Regime, a company and customs broker are required. Furthermore, the 60% rate ceases to be competitive compared to tariffs plus VAT when the volume dilutes the fixed costs of customs clearance.