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INCOTERMS | DANGEROUS GOODS | CONTAINERS | TRUCKS | REGULATIONS | FREE TRADE ZONE
 
  INCOTERMS
 

The purpose of Incoterms is to provide a set of international rules
for the interpretation of the most commonly used trade terms in foreign trade.


GRUPO E: Departure.
EXW - EX Works: (any mode of transport)
Means that the seller delivers when he places the goods at the disposal of the buyer at the seller's premises or other named places (ex.: works, factory, etc.) not cleared for export and not loaded on any collecting vehicle.

GRUPO F: Main carriage unpaid
FCA - Free Carrier: (any mode of transport).
Means that the seller delivers the goods, cleared for export, to the carrier nominated by the buyer at the named place. It should be noted that the chosen place of delivery has an impact on the obligations of loading and unloading the goods at that place. If delivery occurs at the seller´s premises , the seller is responsible for loading. If delivery occurs at any other place, the seller is not responsible for unloading.If the buyer nominates a person other than carrier to receive the goods, the seller is deemed to have fulfilled hisj obligation to deliver the goods when they are delivered to that person.
FAS - Free Alongside Ship: (maritime and inland waterway transport only).
Means that the seller delivers when the goods are placed alongside the vessel at the named port of shipment. This means that the buyer has to bear all costs and risks of loss of or damage to the goods from that moment. The term requires the seller to clear the goods for export.
FOB: (maritime and inland waterway transport only).
Means that the seller delivers when the goods pass the ship's rail at the named port of shipment. This means that the buyer has to bear all costs and risks of loss of or damage to the goods from that point. The term requires the seller to clear the goods for export.

GRUPO C: Main carriage paid.
CFR - Cost & Freight: (maritime and inland waterway transport only).
Means that the seller delivers when the goods pass the ship's rail in the port of shipment. The seller must pay the costs and freight necessary to bring the goods to the named port of destination, but the risk of loss of or damage to the goods, as well as any additional costs due to events occuring after the time of delivery, are transferred from the seller to the buyer. The term requires the seller to clear the goods for export.
CIF - Cost, Insurance & Freight: (maritime and inland waterway transport only).
Means that the seller delivers when the goods pass the ship´s rail in the port of shipment The seller must pay the costs and freight necessary to bring the goods to the named port of destination but the risk of loss of or damage to the goods, as well as any additiional costs due to events occuring after the time of delivery, are transferred from the seller to the buyer. However, in CIF the seller also has to procure marine insurance against the buyer´s risk of loss of or damage to the goods during the carriage. The term requires the seller to clear the goods for export.
CPT - Carriage Paid To: (any mode of transport).
Means that the seller delivers the goods to the carrrier nominated by him but the seller mujst in addition pay the cost of carriage necessary to bring the goods to the named destination. This means that the buyer bears all risks and any other costs occurring after the goods have been so delivered. If subsequent carriers are used for the carriage to the agreed destination, the risk passes when the goods have been delivered to the first carrier. The term requires the seller to clear the goods for export.
CIP - Carriage & Insurance Paid To: (any mode of transport).
Means that the seller delivers the goods to the carrier nominated by him, but the seller must in addition pay the cost of carriage necessary to bring the goods to the named destination. This means that they buyer bears all risks and any additional costs ocurring after the goods have been so delivered. However in CIP the seller also has to procure insurance against the buyer's risk of loss of or damage to the goods during the carriage.If subsequent carriers are used for the carriage to the agreed destination, the risk passes when the goods have been delivered to the first carrier. The term requires the seller to clear the goods for export.

GRUPO D: Arrival.
DAF - Delivered at Frontier: (any mode of transport).
Means that the seller delivers when the goods are placed at the disposal of thebuyer on the arriving means of transport not unloaded, cleared for export, but not cleared for import at the named point and place at the frontier, but before the customs border of the adjoining country. The term frontier may be used for any frontier including that of the country of export.
DES - Delivered Ex Ship: (maritime and inland waterway transport only).
Means that the seller delivers when the goods are placed at the disposal of the buyer on board the ship not cleared for import at the named port of destination. The seller has to bear all the costs and risks involved in bringing the goods to the named port of destination before discharging.
DEQ - Delivered Ex Quay: (maritime and inland waterway transport only).
Means that the seller delivers when the goods are placed at the disposal of the byer not cleared for import on the quay (wharf) at the named port of destination. The seller has to bear costs and risks involved in bringing the goods to the named port of destination and discharging the goods on the quay. The term requires the buyer to clear the goods for import and to pay for all formalities, duties, taxes and other charges upon import.
DDU - Delivery Duty Unpaid: (any mode of transport).
Means that the seller delivers the goods to the buyer, not cleared for import, and not unloaded from any arriving means of transport at the named place of destination. The seller has to bear the costs and risks involved in bringing the goods thereto, other than, where applicable, any duty for import in the country of destination. Such duty has to be borne by the buyer as well as any costs and risks caused bye htis failure to clear the goods for import in time

DDP - Delivered Duty Paid: (any mode of transport).
Means that the seller delviers the goods to the buyer, cleared for import, and not unloaded from any arriving means of transport at the named place of destination. The seller has to bear all the costs and risks involved in bringing the goods thereto including, where applicable, any duty for import in the country fo destination. Whilst the EXW term represents the minimum obligation for the seller, DDP represents the maximum obligation. This term should not be used if the seller is unable directly or indirectly to obtain the import license.

 

 
  DANGEROUS GOODS
 

For the handling of dangerous goods, we suggest to contact our specialized staff.
Definition (IATA): Dangerous goods are articles or substances which meet the criteria of one (or more) of the nine UN Hazard Classes (or, where applicable, to one of three UN Packing Groups). The nine classes relate to the type of hazard whereas the packing groups relate to the applicable degree of danger within the class. These goods are capable of posing a risk to health, safety, property or the environment. Some of them are too dangerous to be carried by aircraft, others may be carried on cargo aircraft only and some are acceptable on both cargo and passenger aircraft. However, any of these permited goods are subdued by certain limitations established by IATA.
The IATA Dangerous Goods Regulations contain all of the requirements of the Technical Instructions. IATA has included additional requirements, which are more restrictive than the Technical Instructions and reflect industry standard practices or operational considerations. A shipper must comply fully with these Regulations when offering a consignment of dangerous goods to IATA Member and associate Member airlines, and to airlines participating in IATA interline agreements for cargo. In addition, shippers must comply with any applicable regulations set forth by the States of origin, transit and destination. It is their responsibility to ensure that all of the applicable air transport requirements are met. The items indicated in 1.3.2 are provided as examples and do not include the complete list of all the applicable requirements for air transport.
Wastes must be transported under the requirements of the appropriate class considering their hazards and the criteria of the Regulations. Wastes not otherwise subject to these Regulations, but covered under the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal (1989), may be transported under Class 9. Many of the substances listed in Classes 1 to 9 are deemed, without additional labelling, as being environmentally hazardous.
Classification must be made by the appropriate national Hazard Classes. Some hazard classes are further subdivided into hazard divisions due to the wide scope of the class. The nine hazard classes and their divisions are listed below. The order in which they are numbered is for convenience and does not imply a relative degree of danger.

Class 1: Explosives
Division 1.1: Articles and substances having a mass explosion hazard.
Division 1.2: Articles and substances having a projection hazard but not a mass explosion hazard.
Division 1.3: Articles and substances having a fire hazard, a minor blast hazard and/or a minor projection hazard but not a mass explosion hazard.
Division 1.4: Articles and substances presenting no significant hazard.
Division 1.5: Very insensitive substances having a mass explosion hazard.
Division 1.6: Extremely insensitive articles which do not have a mass explosion hazard.

Class 2: Gases
Division 2.1: Flammable gas.
Division 2.2: Non-flammable, non-toxic gas.
Division 2.3: Toxic gas.

Class 3: Flammable Liquids
This class has no sub-divisions.

Class 4: Flammable Solids; Substances Liable to Spontaneous Combustion; Substances which in contact with water emit Flammable Gases
Division 4.1: Flammable solids, self-reactive substances and solid desensitized explosives.
Division 4.2: Substances liable to spontaneous combustion.
Division 4.3: Substances which, in contact with water, emit flammable gases.

Class 5: Oxidizing Substances and Organic Peroxides
Division 5.1: Oxidizer.
Division 5.2: Organic peroxides.

Class 6: Toxic and Infectious Substances
Division 6.1: Toxic substances.
Division 6.2: Infectious substances.

Class 7: Radioactive Material
This class has no sub-divisions.

Class 8: Corrosives
This class has no sub-divisions.

Class 9: Miscellaneous Dangerous Goods
This class has no sub-divisions.

 

  CONTAINTERS
 

Equipment

Interior Dimensions

Door Opening

Top Opening

Tare Weight

Cubic Capacity

Payload

45' High Cube
Container

L:13.582 m
W:2.347 m
H:2.690 m

W:2.340 m
H:2.584 m

---

4,110 kg

85.7 cbm.

28,390 kg

40' High Cube
Container

L:12.056 m
W:2.347 m
H:2.684 m

W:2.340 m
H:2.585 m

---

2,900 kg

76.0 cbm.

29,600 kg

40' Dry Freight
Container

L:12.051 m
W:2.340 m
H:2.380 m

W:2.286 m
H:2.278 m

---

3,084 kg
3,630 (steel)

67.3 cbm.

27,397 kg

20' Dry Freight
Container

L:5.919 m
W:2.340 m
H:2.380 m

W:2.286 m
H:2.278 m

---

1,900 kg

33.0 cbm.

22,100 kg

20' Flat Top
Container

L:5.919 m
W:2.340 m
H:2.386 m

W:2.286 m
H:2.251 m

L:5.425 m
W:2.222 m

2,174 kg

31.6 cbm.

21,826 kg

40' Open
Container

L:12.043 m
W:2.338 m
H:2.272 m

W:2.279 m
H:2.272 m

L:11.585 m
W:2.162 m

4,300 kg

64.0 cbm.

26,181 kg

45' High Cube
Reefer Container

L:13.102 m
W:2.294 m
H:2.506 m

W:2.467 m
H:2.290 m

---

5,200 kg

75.4 cbm.

28,350 kg

40' High Cube
Reefer Container

L:11.557 m
W:2.286 m
H:2.491 m

W:2.286 m
H:2.454 m

---

4,320 kg

65.8 cbm.

28,180 kg

40' Reefer
Container

L:11.207 m
W:2.246 m
H:2.183 m

W:2.216 m
H:2.183 m

---

4,600 kg

54.9 cbm.

25,881 kg

20' Flat Rack
Container

L:5.702 m
W:2.438 m
H:2.327 m

---

---

2,330 kg

---

21,670 kg

40' Flat Rack
Container

L:11.820 m
W:2.148 m
H:2.095 m

---

---

5,260 kg

---

25,220 kg

40' Artificial
Tweendeck

L:12.065 m
W:2.216 m

---

---

5,400 kg

---

39,200 kg

40' Collapsible
Flat Rack

L:12.08 m
W:2.126 m
H:2.043 m

---

---

5,800 kg

---

29,200 kg

  TRUCKS
 
  REGULATIONS
 

Free Port Law
Allows the establishment of bonded warehouse where merchandise remains free of all taxes and surcharges on imports during the period in which they are stored. There can be made all kind of operations with these goods as long as does not change its nature.
* Shipping
* Transhipment
* Re-boarding
* Transit
* Remove
* Warehouse
* Storage
* Disposal
* Supply ships
* Naval repairs and other services related to port activities and free port


The destination of the goods entering the port can be changed freely. Not under any circumstances be subject to restrictions, limitations, permits or prior complaints. The movement of goods and services made in customs premises port is excluded from the implementation of Value Added Tax (VAT). During their stay in such precincts, the goods shall be free from all taxes and surcharges on imports. The introduction of goods from the national customs territory with the only purpose of being deposited within the customs enclave, may be permitted with the condition that its storage will be made on warehouses that are specially authorized for this purpose and that this has been explicitly authorized by the Administration Ports and Customs.

  FREE TRADE ZONE
 

Free Trade Zones are efficiently surrounded and isolated areas of the national territory, in which all kind of industrial, commercial and service activities are developed with tributary exemptions and other benefits.* Commercialization of goods (except arms, gun powder, ammunition and other matters destined to warlike uses), storage, preparation, selection, classification, division, manipulation, assemble, disassemble or mixture of merchandise or raw materials of foreign or national origin.* Installation and operation of manufacturing establishments.
* Benefit of all type of services, as much within the free trade zone as from it to other countries.

Also the Users of Free Trade Zones will be able to give certain services in communications or computer information from free trade zones towards national territory, respecting the state monopolies exclusive features and/or public concessions: * International Call Centers, excluding those that have as only or main destiny the national territory.
* Electronic post-office boxes.
* Distance learning.
* Certificate emission of electronic company signature.
* Others that, in opinion of the Executive authority, will be beneficial for the national economy, or economic and social integration from the States.

Why Use It?
The national law 15.921 and following modifications offer an excellent frame to operate in free trade zone.

Objective Exemptions
Objective exemptions are those which consider the activity, not who does it. The main exemption, is the non application of import taxes. As the merchandise is sent to free trade zone, these tributes will not be due to pay until the owner decides to nationalize the merchandise into Uruguay. The main benefit is financial, since import taxes will not be due to pay on merchandise that is not expected to be sold in the short term. The merchandise sale is not taxed with internal taxes of Uruguay (IVA, COFIS, IMESI), because the territorial aspect of these taxes is not fulfilled. It must be emphasized that these taxes will have to be paid at the time of the nationalization of the merchandise from the free trade zone by the importer of the goods.

Who Can Operate?
Any physical or legal person registered in DGI (Dirección General Impositiva) and in DNA (Dirección Nacional de Aduanas) can operate at a free trade zone. There are two ways of operating, with two different tributary and operational treatments. On the one hand, a society is constituted with the only objective of operating as a user in the Free Trade Zone and on the other hand, it is possible to operate directly as an Uruguayan constituted company, as well as a residing abroad company.

USERS
These are companies which their only object is developing activities in the free trade zone and third countries. In the case of foreign companies, they will have to operate as subsidiaries in the country, by creating an Uruguayan society that will be controlled by them.

Direct users (Transcargo ZFM)
A company is constituted and celebrates a contract with the operator of the free trade zone (that must be authorized by the National Direction of Free Trade Zones), in which a space is rented (normally a warehouse or office) so that the direct user develops its activity in the free trade zone.
The direct user must provide all the infrastructure to develop its activity in the free trade zone, for example establish an office, contract administrative and warehouse personnel, have forklifts for the merchandise handling, buy systems of bookcases, install a warehouse management system, etc..
When celebrating a contract with the operator, the direct user assumes the obligation of paying a price in concept of renting of building, without taking into consideration the level of occupation of the rented space, reason why it does not matter the amount of merchandise that is stored in the warehouse for the calculation of the monthly renting.In addition to the own regulations settled down by the administrator of the free trade zone, the User will have to fulfill the national regulations, for example on Industrial Security, ratings for storage of food or ratings of Public Health for medical, cosmetic articles, and others.

Indirect users
A company is constituted that will operate under the modality of indirect user of a direct user. This means that the company will use the facilities and the infrastructure provided by the direct user. A contract will be due to make in which the direct/indirect user and the operator of the free trade zone relationship is pronounced, as well as the prices to pay for the utilization of the direct users facilities. This contract must be authorized by the National Direction of Free Trade Zones. In agreement with this modality of operation, the Indirect User will have to assume two costs:* He will have to pay to the Direct User the used warehouse space, as well as other services provided. Depending on the negotiation between both parts, the rented space can be directly tied to the monthly average occupation that has the Indirect User.
* An annual canon in order to be registered as an Indirect User, taking advantage of all benefits established in the Law 15.921.

Benefits
Both direct and indirect users obtain all the benefits established in Law 15.921: They are exonerated of all national tribute, created or to be created, even of those in which law specific exoneration is required, regarding the activities that they develop in the Free Trade Zone; except of the Income Tax on Industrial and Commercial Activities (IRIC) for the dividends or utilities credited or paid to foreign physical or legal people, when they are taxed in their country of residence and exists fiscal credit in the same one by the tax paid in Uruguay. In order to clarify this situation, we must express that the Uruguayan policy, is that there will be no taxes for companies who does not pay taxes in their countries of residence. In order to avoid the double imposition of IRIC, if the corporation is taxed over the dividend or profit received from Uruguay and the tax paid in Uruguay can not be discounted from the companies' income, then the Uruguayan corporation will be exempted of paying taxes in Uruguay. In order to reaffirm this concept, the same law says that in case that the foreign corporation can not take advantage of the fiscal credit on its country of residence, because has negative results at the end of fiscal year, then these dividends or profits will be considered exempted.

* The Users of free trade zone will not be exempted of the payment of the Special Contributions of Social Security, but when the foreign personnel who works in the free trade zone expresses in writing its desire of not benefitting from the effective social security system in the Republic, the obligation will not exist on the part of the user to make the corresponding contributions. We must emphasize that the foreign personnel shall not exceed the 25% of the total employed personnel.All the goods acquired by the User of free trade zone in Uruguayan territory, are exempted of all the internal taxes (IVA, COFIS, IMESI, etc.) since are considered exports.

* The services provided from the outside of the republic are not subject to the payment of any tax.

* There are certain services provided in the Uruguayan territory which
are exempted of IVA (Value Added Tax: V.A.T.):
- Shipment to and from the free trade zone
- Insurance and reinsurance policy services that cover risks on merchandises
transported from Uruguay or abroad towards the Free Trade Zone.

* All the services provided in the Free Trade Zone (customs charges, repairs, advising, etc.) are exonerated of V.A.T.
* There are no state monopolies for the users on the Free Trade Zone. * It is free the entrance and exit of precious currencies, metals and titles values of any species, therefore limitless faculties exist to repatriate capitals and benefits.
* The Uruguayan State assumes the responsibility for damages
that possible changes in the norm can cause to users.
* Emission of warrants, in order to obtain credit with merchandise deposited in free trade zone as guarantee.

Non Users
Any Uruguayan or residing abroad company can operate in the Free Trade Zone without registering as User. The merchandise sent to the free trade zone must be consigned to the User.

Uruguayan companies
The Uruguayan company contracts the services of the Direct User to be able to use the facilities and the infrastructure provided by the User. It is not necessary to make a contract, since there is no legal requirement to fulfill. Should the company wants to sign a contract as a formalization of the relationship, it will be a private one. Using this operating system, the Uruguayan company will have to assume only one cost. It will have to pay to the Direct User for the space used of its deposit and services provided. Depending on the negotiation between both parts, the rented space can be directly tied to the monthly average occupation that has the company.Taxes that must tribute the Uruguayan company, due to operations in free trade zoneThe Uruguayan company that has merchandise in a free trade zone, is not exempted of IRIC nor IP, reason why in case merchandise is sold from free trade zone, IRIC will be due to pay on the obtained rent. In addition to this, at the end of fiscal year, the merchandises stored in the free trade zone are considered active taxed to the effects of the IP.

Foreign Companies
The foreign company contracts the services of the Direct User to be able to use the facilities and the infrastructure provided by the User.

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