The Duty-free zones of Uruguay are territories surrounded and isolated in order that they develop in them, commercial, industrial activities or of services exempt from any tax and import duty.

It is a question of an adjournment of the customs and fiscal borders, leaving to this territory in the same conditions that if it was a question of another country.

It is allowed to them bring goods of any foreign origin for any route, with any destination.destino.

	Generally they facilitate the trade of exportation and import, serve as center of commercial distribution near to the points of sale or final destination, favor the manufacture or completion of products, officiate as regulatory deposit of the needs of the countries of the region, avoiding that an importer to supply of more unnecessarily, having to nationalize a merchandise that it is not going to commercialize rapidly; it is avoided this way to store merchandise and taxes (only goods are stored) and the capitals are not immobilized.