Whisky exports from the UK to Uruguay subject to Specific Internal Tax 54% on the customs value
Trade barrier summary
The Specific Internal Tax (IMESI) is applied to the first sale made by exporters or producers of certain products - generally considered luxury goods - in the local market. The percentage of tax applied varies for each item taxed, and is usually set by the Uruguay government, within parameters established by law. For whisky, it is set at 54%.
Sectors affected
- Food and drink
Resolved
No
Date reported
27 August 2020
Last updated
18 December 2020
Public ID
PID-GEOWO9
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