The reshipment to the outside of any merchandise that one finds in the free zone, will be realized without need to demonstrate in Uruguay the form of payment used.

The National Administration of Ports and the Customs of Uruguay, they consider the revenue, and the shipment from or towards the free zones as goods in traffic and this one favours situation receiving sensitively minor tariffs.

The Direct Users (companies with installed infrastructure) and Indirect (companies that contract the facilities of a Direct User and they effect a contract with the Uruguayan State to such a purpose), are exempt from all kinds of national, municipal tax and from any nature, created or to be creating according to the Uruguayan legislation.

Consequently they will not pay imposed the earnings, nor the brute income, nor the patrimony, nor the I.V.A., not internal taxes, etc. The Uruguayan State resigns early to your defense before demands for hurts and prejudices if these conditions will be modified in force of approved contracts.

The societies of free zone in Uruguay are freed from the payment of the Tax to the Constitution of Joint-stock companies and of the Tax that burdens the Capital increases. If they were stopping being societies of free zone they will have to pay the Tax foreseen for the Constitution of common Joint-stock companies, reforming your bylaws. The shareholders of these societies will not calculate the above mentioned patrimony to effects of liquidating the Tax to the Patrimony.

In Uruguay, the actions of the Joint-stock companies of free zone are to the carrier and his shareholders do not register, except in occasion of the General Assemblies of the above mentioned society. In those case, the principal of the above mentioned actions will be in this moment the legitimate owner of the same one to all the effects. Every society will be able to have one or more Directors (usually not more than seven) natives or foreigners (in Uruguay the same treatment is given to the resident or not resident businessmen).