The following items may be imported into Uruguay without incurring customs duty (50 per cent of these allowances for persons under 18 years of age):

(a) Residents of Uruguay arriving from Argentina, Bolivia, Brazil, Chile or Paraguay (maximum once a month):
• 200 cigarettes or 25 cigars or 250g of tobacco.
• 1l of alcohol.
• 2kg of foodstuffs.

Total value of exempted imports not to exceed US$300 if arriving by sea or air or US$150 if arriving by land.

(b) Residents of Uruguay arriving from other countries (once a year):
• 400 cigarettes or 50 cigars or 500g of tobacco.
• 2l of alcohol.
• 5kg of foodstuffs.

Total value of exempted imports not to exceed US$500 if arriving by sea or air.

(c) All other nationals:
• 400 cigarettes or 50 cigars or 500g of tobacco.
• 2l of alcohol.
• 5kg of foodstuffs.
• Two articles of the following electrical, optical and electronic equipment: portable radio, photo camera, movie camera, movie projector, typewriter and slide projector.

Note: All plants and plant derivatives must be accompanied by a sanitary certificate.