Video Introduction

Click on the following image to view an audiovisual presentation on the company and the concept of the Free Airport system:

Advantages Aeropuerto Uruguay

Our primary advantage is a unique legal framework that enables companies to optimize logistics costs through the first and only Free Airport in South America.
TCU Hub is an integral, customized solution that maximizes the advantages offered under the regulatory law and is adapted to the needs of each client. In this context, it operates under the Free Port system provided for under articles 2 and 3 of the governing Port and Airport legislation (law 16,246).

Major aspects of articles 2 and 3 of the legislation
Circulation at the Port of Montevideo is unrestricted. Activities at the Port of Montevideo may not include modifications to products. Merchandise destination may be freely changed.
During its stay in the customs port area, merchandise is exempt from all taxes and surcharges applicable to imports.


With TCU Hub, clients that operate at the Airport receive the following benefits:

  • Tax benefits for companies
  • Foreign legal entities are exempt from:

    • Capital tax (IP) on stored merchandise.
    • Corporate income tax (IRAE) on income associated to merchandise.
  • Tax benefits for merchandise
    • Entries and departures from the customs enclave (to/from abroad) are free from import and export taxes and domestic taxes.
    • Tax-free circulation within the customs enclave.
    • Services rendered within the enclave are exempt from VAT.
  • Benefits for the distribution, origin and term for merchandise storage
    • Retention of Mercosur origin (in contrast to Free Zones), even if the merchandise is divided.
    • No time limits for merchandise storage.
    • Merchandise may freely circulate and destination may be changed at will.
  • Ability to perform operations on merchandise and documentation
    • Storage.
    • Repackaging.
    • Relabeling.
    • Classification.
    • Grouping and upgrouping.
    • Consolidation and deconsolidation.
    • Handling and fractioning.


Servicios de TCU

Under current legislation, services that may be rendered within the Free Airport system include diverse operations with merchandise in accordance with law 16,246 and its regulatory statutes.

PITstop – Control and added value prior to destination

To prevent delays, clients can perform operations on products and/or documentation during its stay at the airport without special paperwork or authorizations, ensuring agile, fast and delay-free connections. This service offers maximum control over your merchandise before shipment to the final destination

SMARThub – Intelligent Storage and Distribution

Establish your RDC (regional distribution center) at an airport customs enclave and use top rate facilities and infrastructure under a legal framework that enables you to operate with flexibility on your merchandise. We give you the ability to perform commercial operations with significant tax benefits, including fractioning, relabeling, customization work, order preparation for multiple destinations, packing in accordance with destination and shipping requirements and distribution to end clients. These operations receive significant tax benefits and do not require prior permits or authorizations.


Merchandise-related services

In addition to common services related to merchandise such as loading, unloading, stowage, unstowage and package movement, we offer additional logistics services. These include: transport, transhipment, reshipment, transit, removal, warehousing, storage, disposal, ship supply, ship repair and other services port and free port related services.


Detail of services according to the current legal framework:

Services of repackaging, grouping, ungrouping, consolidation and deconsolidation are considered activities of packing and preparation for transport or distribution.


This service is rendered on merchandise that enters, remains or leaves the port area, independent of the type of support or packing apparatus (pallets, containers, bags, boxes, etc.) Also included are tasks related to unpacking of other cargo units where the merchandise is transported to the airport.

Classification is the separation or combination of merchandise for selection or mixing by class, type, family or other grouping, including compliance with documents or manifests of partial or total shipments and their breakdowns.

Relabeling is the modification of the destination of merchandise, markings or signs on packages. It requires the expedition of corresponding customs information.

Handling includes the physical movements of cargo to any location within the port. It does not include loading, unloading or redeployment on ships that enter or depart, such as on freight cars or any other vehicle with destinations outside the port.

Fractioning may consist of two different activities:

  • 1. From a transport and storage standpoint, it is the breakdown of merchandise contained in a cargo consignment, bundle or package to make up other different packages (article 99 of the CAU customs code).
  • 2. From a merchandise or product standpoint, it consists of the fragmentation or milling of the product, without modifying its nature (article 2 of law 16,246).

Transport is the movement of goods or merchandise as well as services related to said movement, including systems and interfaces that connect different national or international means of transport. It requires the issuing of customs and any corresponding information related to the activity itself authorized personnel.

In the Free Airport, transhipment consists of the transfer of merchandise from one means of transport to another within the customs precinct. It requires the issuance of customs and corresponding transport information by authorized persons.

Reshipment consists of the withdrawal, without payment of duties, of merchandise or products that are in national ports or bonded warehouses and its shipment abroad or to other national ports or Free Zones.

Transit consists of the passage of merchandise from one country or customs area to another. It requires the issuance of corresponding customs information. Transit may be national or international and consists of the following in the case of ports:

  • 1. National transit, consisting of the passage of merchandise or products that, coming from abroad, free zones, bonded warehouses or national port enclaves, arrives at the customs port area from a Uruguayan port and are reshipped to other Uruguayan ports, free zones or bonded warehouses.
  • 2. International transit, consisting of the passage of merchandise or products that, coming from abroad, free zones, bonded warehouses or national port enclaves, arrives at the customs port area from a Uruguayan port and are reshipped to foreign countries.

Activity that consists of the storage of merchandise in the care of the port administration, operators or duly authorized concession operators within port warehouses (article 98 of CAU).

Activities including treatment, management or handling of merchandise and products in accordance with article 99 of CAU (Uruguayan Customs Code).

Includes the act of arranging the destination, movement, etc. of merchandise or products including activities of planning, preparation and/or delivery of orders or instructions that enable activities allowed in the Free Port.

These services include banking, insurance, merchandise control and other services related to shipping and foreign trade business, as long as they are performed for third countries or Free AirPport users.


These activities and the companies offering said services are subject to general and specific regulations established for them under current national legislation.


Air operations - Direct Flights

Legal framework


The Free Airport system provides the ability to manipulate merchandise in transit through Carrasco International Airport (Montevideo, Uruguay), allowing for value-adding operations.


It is based on the legal framework that was established for the Port of Montevideo in 1992. Since August 2008, the same legal framework has also been applicable to Carrasco International Airport.


Benefits offered under the law result in operational, customs and tax advantages for companies that operate in the airport area.

Applicable legislation

In 2002, law 17,555 article 23 decreed the application of the Free Port system established in articles 2 and 3 of law 16,246 to the Carrasco International Airport.


This was later considered in decree 376/02 (the regulatory decree regulating law 17,555) where the services that can be offered under the Free Port system are explicitly expressed. In November 2008, decree 409/008 authorized the application of the law in Carrasco International Airport, leading to the “Free Airport” designation.


From then on, the foremost air terminal in the country possesses a customs precinct where diverse services may be performed that add value to merchandise, thus allowing for the creation of a major regional distribution center.


Port Law (law 16,246)

Decree 409/008 - Free Port designation for Carrasco International Airport

Customs Regulations - Link to National Customs Bureau website for information on laws, decrees, memos and orders related to Customs.

CCEAU Report – International Commerce Commission – College of Accountants, Economists and Administrators of Uruguay – 2010

Operations manual

Guía para operar en Aeropuerto Libre



Before starting to operate under the Free Airport system the customer must establish a commercial agreement, which can be done by contacting TCU´s sales department ( – (598) 2604 0015).



All merchandise entering the Free Airport system must be announced beforehand through the forms at TCU´s web site ( In order to do this, the customer must have a registered username. The procedure for obtaining a username can be found at


Any questions regarding website use should be directed to Alexander González - (598) 2604 0015 int. 1476 /



Once the customer has a valid username he/she must log in at TCU´s website and complete the form labeled “Solicitud de Ingreso APL – TCUhub” (Request of entry into Free Airport - TCUHub). This form allows the user to announce the entry of merchandise and request that it be entered under their prearranged commercial agreement. All merchandise entering the Free Airport system must be announced in this way. Once the form has been entered into the website, the customer will receive confirmation of the request via a copy sent to the email address provided when the user was registered. Once the cargo has arrived at TCU, the customer will receive a stock number that will thenceforth identify it.




In order to perform any of our wide array of additional cargo services under the previously established commercial agreement, the customer must fill out the form labeled “Solicitudes de Operación APL – TCUhub” (Request of Operations Free Airport – TCUHub). This form will allow the customer to select which services they would like performed on the cargo. All services to be performed on cargo in the Free Airport system must be requested in this way. Once the form has been entered into the website, the customer will receive confirmation of the request via a copy sent to the email address provided when the user was registered. Once the relevant operations have been performed, the customer will receive feedback via email.



Download the operations manual by clicking here

  • Aeropuerto Uruguay

    Free Airport advantages

    Under Uruguayan law, companies and merchandise operating at South America’s first and only Free Airport enjoy numerous tax advantages.
    These advantages lead to optimal logistics costs

  • Servicios inteligentes integrales

    Value Added Logistics

    South America’s first and only Free Airport offers intelligent services which our unique legal standing allows us to perform without much of the usual paperwork to hold up operations. Integral services related to merchandise are also performed.

  • Servicios inteligentes integrales

    New web user policy

    In light of our policy of continuously employing new technologies to serve our customers, we are developing new web applications that offer greater interactivity and simplify processes.

Terminal de Cargas Uruguay S.A., Aeropuerto Internacional de Carrasco.

Tel. (+598) 2604-0015