This barrier is unrelated to the end of the transition period, following the United Kingdom's departure from the EU.


Whisky exports from the UK to Uruguay subject to Specific Internal Tax 54% on the customs value

in Uruguay

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



Date reported

27 August 2020

Last updated

18 December 2020

Public ID


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