These are companies which their only object is developing activities in the free trade zone and third countries. In the case of foreign companies, they will have to operate as subsidiaries in the country, by creating an Uruguayan society that will be controlled by them.

Direct users (Transcargo ZFM)
A company is constituted and celebrates a contract with the operator of the free trade zone (that must be authorized by the National Direction of Free Trade Zones), in which a space is rented (normally a warehouse or office) so that the direct user develops its activity in the free trade zone.
The direct user must provide all the infrastructure to develop its activity in the free trade zone, for example establish an office, contract administrative and warehouse personnel, have forklifts for the merchandise handling, buy systems of bookcases, install a warehouse management system, etc..
When celebrating a contract with the operator, the direct user assumes the obligation of paying a price in concept of renting of building, without taking into consideration the level of occupation of the rented space, reason why it does not matter the amount of merchandise that is stored in the warehouse for the calculation of the monthly renting.
In addition to the own regulations settled down by the administrator of the free trade zone, the User will have to fulfill the national regulations, for example on Industrial Security, ratings for storage of food or ratings of Public Health for medical, cosmetic articles, and others.

Indirect users
A company is constituted that will operate under the modality of indirect user of a direct user. This means that the company will use the facilities and the infrastructure provided by the direct user. A contract will be due to make in which the direct/indirect user and the operator of the free trade zone relationship is pronounced, as well as the prices to pay for the utilization of the direct users facilities. This contract must be authorized by the National Direction of Free Trade Zones. In agreement with this modality of operation, the Indirect User will have to assume two costs:
  • He will have to pay to the Direct User the used warehouse space, as well as other services provided. Depending on the negotiation between both parts, the rented space can be directly tied to the monthly average occupation that has the Indirect User.
  • An annual canon in order to be registered as an Indirect User, taking advantage of all benefits established in the Law 15921.

Related Links
Area of Free Trade Zones
Law 15.921
Law 19.566
Member of:


Regional Distribution Center n░1 & Main Office
Route 8 km 17.500 Of: 504 - Quantum
Zonamerica (CP: 91600), Montevideo
Tel.: (598) 2518 2555

Libertad Free Trade Zone

Regional Distribution Center n░2
Route 1 km 49 - Transcargo
Libertad Free Trade Zone (CP: 80100), San JosÚ
Tel.: (598) 4345 4873
Fax: (598) 4345 4874