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Trade and Industry Department The Government of the Hong Kong Special Administrative Region
Brand Hong Kong - Asia world city

Commercial Information Circulars

24-hour hotline : 23 922 922

e-mail address : enquiry@tid.gov.hk

Ref : EIC 432/2

17 October 2014

Dear Sirs,

Commercial Information Circular No. 906/2014

Uruguay : Clarification on Customs Valuation

The Uruguayan government issued Notice No. 65/2014 on 30 July 2014 to clarify the customs valuation for imports. In respect of the transaction value, the price actually paid or to be paid by the importer may include the international freight costs for transportation to the place or port of import, if these costs are agreed in the freight conditions to be at the expense of the seller. However, any difference in the freight charges generated later and not at the expense of the importer shall not be part of the customs value for imports.

2. For details, traders are advised to consult their importers in Uruguay and/or the above Uruguayan Notice (in Spanish) at: http://www.epp.com.uy/content/archivos/53dbbaa773a96.pdf.

ENQUIRIES

3. For enquiries about the content of this circular, please contact Mr Lewis LAU at telephone number 2398 5405.

Yours faithfully,

(Ms Cindy CHENG)
for Director-General of Trade and Industry



Note: While every effort is made to ensure the accuracy of the above information, the Department cannot guarantee this to be so and will not be held liable for any reliance placed on the same.