Mercosur and Argentina's trade agreements: tariffs, rules of origin and the EU deal

Key rules

A. The Treaty of Asunción and the customs union

• Purpose. The common market implies free circulation of goods, services and factors, including elimination of customs duties among members; a common external tariff and common trade policy towards third states; coordination of macroeconomic and sectoral policies; and harmonisation of laws (Treaty, art. 1).
• Instruments. A trade liberalisation programme with progressive, linear and automatic tariff cuts to reach zero tariff by 31 December 1994 across the whole tariff universe (art. 5 a) and Annex I); coordination of macroeconomic policies (art. 5 b)); a common external tariff (art. 5 c)); and sectoral agreements (art. 5 d)).
• Origin. Annex II set the original origin regime. Goods were originating if wholly produced in a member, or if made with third country materials and classified in a different tariff heading. Where a change of heading was not possible, it was enough that the CIF value of third country materials did not exceed 50% of the FOB export value (Annex II, arts. 1 and 2). The rule in force today is the Mercosur Origin Regime incorporated into ACE 18 (see section D).
• Safeguards and exceptions. The 1991 safeguard clause and exception lists were transitional, ending on 31 December 1994 (Annex I and Annex IV, art. 1).
• Most favoured nation among partners. Members extend automatically to the others any advantage granted to a product originating in or destined to a non ALADI third country (Treaty, art. 8 d)). They also undertook not to affect the other members' interests in agreements with other ALADI countries and to consult each other when negotiating broad tariff cutting schemes towards free trade areas (art. 8 b) and c)).
• National treatment on internal taxes. Products originating in a member receive in the others the same treatment on taxes, fees and other internal charges as national products (Treaty, art. 7).

B. The Common External Tariff and Argentina's national lists

• Legal vehicle. Decree 557/2023 (BO 26 October 2023) approved the NCM adjusted to the Seventh Amendment of the Harmonized System, with its AEC, as Annex I. Goods pay the DIE at the AEC rate "with the exceptions" in the decree (art. 1).
• National Exceptions List. Annex II lists codes where Argentina applies a rate different from the AEC (art. 2). CMC Decision 58/10 authorised a list of up to 100 NCM codes until 31 December 2015; CMC Decision 11/21 extended that to 31 December 2028 (Decree 311/2026, recitals).
• Temporary National Exceptions List. CMC Decision 1/25 of 25 June 2025 kept the Decision 58/10 authorisation and also authorised Argentina to set a temporary list of up to 50 NCM codes until 31 December 2028. Decree 311/2026 (BO 4 May 2026) adopted Decision 1/25, moved certain codes from the permanent list to the temporary list, and replaced Annex II with two lists (arts. 1 to 3 and recitals).
• Capital goods and IT goods. CMC Decision 8/21 allows Argentina to apply rates different from the AEC to capital goods (BK) and IT and telecom goods (BIT) until 31 December 2028 (Decree 513/2025, recitals). Decree 513/2025 (BO 29 July 2025) replaced the BK annex; for example NCM 8477.10.11 (injection moulding machines) is listed at 2% (Annex II, line 8477.10.11).
• Other national lists. Transitional increase list (Annex V, replaced by Decree 305/2026, BO 4 May 2026), used goods (art. 6), dairy and peaches (art. 7), toys (art. 8, later repealed) and the 20% sugar intrazone duty (art. 9).
• Grandfathering. Tariff changes under Decree 305/2026 do not apply to goods already shipped or already in the primary customs zone on its effective date, if the import is registered within 60 calendar days (art. 2).
• Quota administration. Decree 311/2026 also adopted GMC Resolution 46/20 and CCM Directive 68/21 on the SACIM system for administering import quotas granted jointly by Mercosur to third countries (art. 1 and recitals). This is the machinery used for the EU cheese, milk powder and other quotas.

C. Mercosur intrazone trade: duty and statistics fee

• Duty. Mercosur originating goods pay the intrazone duty, which is zero except where a norm says otherwise, for example the 20% DII on sugar (NCM 1701.12.00, 1701.13.00, 1701.14.00, 1701.91.00, 1701.99.00) under Law 25.715 (Decree 557/2023, art. 9). The general zero rule comes from the Treaty's liberalisation programme (Treaty, art. 5 a)) (unconfirmed).
• Statistics fee. The 3% statistics fee on definitive imports (in force until 31 December 2027) does not apply to goods originating in Mercosur states, nor to operations under preferential agreements that specifically exempt it (Decree 1140/2024, arts. 1 and 2, BO 31 December 2024).
• Automotive. Vehicles and parts are outside the customs union. With Brazil, Protocol 43 to ACE 14 (6 September 2019) set a "flex" coefficient of up to 2.0 for 1 July 2026 to 30 June 2027, 2.5 for 2027 to 2028, 3.0 for 2028 to 2029 and free trade from 1 July 2029, with a 50% regional content rule (35% for a quota and for electric and hybrid vehicles) (official page on the Argentina Brazil automotive agreement) (unconfirmed).

D. Rules of origin in Mercosur and ALADI agreements

• Mercosur Origin Regime. The rules are in Annex I to ACE 18 and its additional protocols. The Secretariat of Industry and Commerce uses the "change of heading" (salto de partida) as the default test and, where the Mercosur Origin Regime does not allow it for a tariff item, the other criteria of the regime (Res. SIC 19/2025, arts. 1 and 2).
• Chile (ACE 35). General rule: change of tariff heading at four digits or a regional value content of 60%; specific requirements for sensitive sectors (agriculture, paper, textiles, footwear, steel, machinery, IT and telecom) and for automotive; special and differential treatment for Paraguay; bilateral cumulation; certificate valid 180 days from issue; verification by the importing country (official ACE 35 page). The same page lists Argentina's internalisation norm as "Decree 415 of 18/03/1991", a date before ACE 35 was signed on 25 June 1996 (unconfirmed).
• Peru (ACE 58) and Bolivia (ACE 36) have their own origin regimes, listed by the Directorate of Origin of Goods (official procedure page "Verify the origin of imported products") (unconfirmed).
• Advance rulings on origin. Since DNU 41/2026 (BO 26 January 2026), binding advance rulings on origin are issued by the Secretariat of Industry and Commerce, not by Customs (Customs Code arts. 226 and 323 as replaced; see Importer and exporter registry) (unconfirmed).

E. Certificates of origin for exports to Mercosur and ALADI

• Who issues. Certificates that accompany exports under ALADI and Mercosur are issued by entities authorised by the Secretariat (Res. SICI 48/2001, art. 1, BO 9 March 2001). The published list contains 46 chambers of commerce, export chambers, industrial unions and similar bodies, among them the Argentine Chamber of Commerce, the Argentine Industrial Union, CAME, the Argentine Exporters Chamber, AIERA, ADIMRA and regional export chambers in Córdoba, Rosario, Cuyo, Tucumán and Patagonia (Ministry of Economy spreadsheet "entidades_habilitadas_aladi.xlsx") (unconfirmed).
• Any entity, any province. The old rule that an exporter could only use the entity authorised for its jurisdiction (art. 2) was repealed by Disposición SSFC 34/2019 (BO 4 October 2019), so an exporter may choose any authorised entity.
• Sworn declaration first. The certificate must be preceded by the exporter's sworn declaration describing the product, its components and its production process clearly enough to prove the origin requirement of the relevant agreement (Res. SICI 48/2001, arts. 4 and 5). For products exported regularly with unchanged process and materials, the declaration can be valid for 180 days (art. 8). It is made on the exporter's letterhead, with place, date, signature and name (art. 10). The signatories must have authority to bind the exporter in verification proceedings (art. 9).
• Entity duties. Entities must check the information and reject requests based on insufficient, false or inexact data, and requests already rejected elsewhere (art. 7); number certificates consecutively and keep the file for at least 2 years (art. 11); keep a register (art. 12); and report quarterly to the Origin Area through TAD (art. 13; procedure page "Load quarterly information on certificates of origin"). They are jointly responsible with the applicant for the authenticity of the data (art. 16).
• Sanctions. False sworn declaration: exporter suspended for up to 18 months from requesting preferential certificates; entity suspended up to 12 months, and delisted on repeat (art. 18). Forged or altered certificates: exporter and producer barred from new certificates (art. 19).
• Digital certificate (COD). For exports to Brazil and Uruguay, authorised entities must issue the certificate as a Digital Certificate of Origin under CCM Directive 4/10, incorporated into ACE 18. Paper is allowed only for fortuitous events or force majeure, or when the destination country requires it, and the entity must first report the reason to the Directorate of Origin of Goods (Res. SC 519/2018, arts. 1 to 3, BO 3 September 2018; in force from 1 May 2019 after extensions by Res. 356/2018 and Res. 15/2019; art. 3 regulated by Disp. SSFC 14/2019, BO 6 May 2019). On the import side, AFIP allowed COD for Brazil origin goods under ACE 14 and ACE 18 from 10 May 2017 (RG 4043/2017) and for Uruguay under ACE 18 and ACE 57 from 9 April 2018 (RG 4224/2018) (Res. SC 519/2018, recitals) (unconfirmed).
• Non preferential certificates. Authorised entities may also issue non preferential certificates when a destination country requires them for anti dumping or similar measures (Disp. SSFC 34/2019, recitals). For imports subject to anti dumping duties in Argentina there is a separate sworn declaration of non preferential origin (procedure page listed in the official search results) (unconfirmed).
• RIGI suppliers. Res. SIC 19/2025 (BO 25 February 2025) uses the same entities and the ACE 18 origin rules to certify "national origin" of goods supplied to RIGI vehicles, with a 2 year certificate (art. 1).

F. The Mercosur EU Interim Trade Agreement

• Approval and application. Law 27.800 approved the Interim Trade Agreement signed in Asunción on 17 January 2026, which has 23 chapters with annexes and appendices (art. 1). The law was sanctioned on 26 February 2026 and published the same day in a BO supplement; Decree 111/2026 promulgated it the same day. Infoleg notes: "start of provisional application: 01/05/2026", with publication under Law 24.080 in the BO of 4 May 2026, page 157 (Law 27.800 record). ARCA confirms provisional application from 1 May 2026 (ARCA news of 8 May 2026).
• Free trade area. The parties establish a free trade area in goods over a transition period starting on entry into force (ITA, art. 2.1.1). National treatment under GATT art. III applies (art. 2.2).
• Tariff elimination. Each party reduces or eliminates its customs duties on originating goods according to Annex 2-A (art. 2.4.1). Classification follows each party's nomenclature (art. 2.4.2). For each good, Annex 2-A gives the base rate from which cuts are made (art. 2.4.4). For the Mercosur side, the schedule is Appendix 2-A-2, which shows a separate base rate for each of Argentina, Brazil, Paraguay and Uruguay and a single staging category per line (Annex 2-A, Section A, point 2 b); Appendix 2-A-2 pages examined).
• Applied rate lower than base rate. If a party lowers its applied MFN rate below the base rate for a line, that MFN rate replaces the base rate for computing the preferential rate, keeping the relative margin of preference at all times (art. 2.4.7). This matters in Argentina, where the BK list and the temporary exceptions list often apply rates below the AEC.
• Acceleration and review. A party may accelerate elimination (art. 2.4.8). From 3 years after entry into force, the Trade Committee may modify Annex 2-A (art. 2.4.9).
• Standstill. From entry into force, no party may introduce new customs duties or raise duties on originating goods of the other party, except as the agreement allows (art. 2.4.6, as read on the scanned page).
• Repairs. No duty on goods re imported after temporary export for repair in the other party, regardless of origin; repair does not include operations that destroy essential characteristics, finish an unfinished good or improve technical performance (art. 2.5).
• Year 0 and staging. "Year 0" runs from entry into force to 31 December of that calendar year; "Year 1" starts on 1 January of the next year, and each later cut takes effect on 1 January (Annex 2-A, Section A, point 5). Categories (point 6):

Calendar years computed by this guide from point 5, using 1 May 2026 as entry into force.

• Vehicle quota. For category 15V vehicles, a 50% cut of the base rate applies within an annual quota of 50,000 units for Mercosur from entry into force until the end of year 8, split on a first come basis: Argentina 15,500, Brazil 32,000, Paraguay 750, Uruguay 1,750 (Annex 2-A, point 6 h)). ARCA describes the Argentine quota as 15,500 European cars with a 50% cut of the basic duty until the end of the eighth year, allocated first come first served (ARCA news of 8 May 2026). Electric and hybrid vehicles in HS 8703.40 to 8703.80 have their own cut schedule (Annex 2-A, point 6 i)).
• Quotas the EU opened. The EU granted Mercosur 21 quotas for agri food products, including fresh and frozen beef, poultry and pork (health access still in negotiation), garlic, egg products, honey, rice, sugar, maize and sorghum, ethanol and dairy (SAGyP news of 30 April 2026). The first honey shipment under the 45,000 tonne duty free annual quota was certified on 7 May 2026; SENASA described the eliminated duty as 17.3% (SENASA news of 7 May 2026). Export quotas are administered under SAGyP Res. 50/2026 and Res. 53/2026 (BO 30 April 2026).
• Quotas Mercosur opened. Mercosur granted the EU 11 tariff quotas: 4 permanent (cheese, garlic, infant formula, milk powder) and 7 (chocolates and canned tomatoes) that become free trade after 10 or 14 years; imports into Argentina need a prior licence (SAGyP news of 30 April 2026). RG ARCA 5888/2026 (BO 18 August 2026) incorporated the import licence for these quotas, issued by the Undersecretariat of Agri Food Markets, into the VUCEA single window, to be declared when the import declaration is registered (arts. 1 and 2; SAGyP Res. 50/2026, art. 5, as quoted).
• Rules of origin. Products are EU or Mercosur originating if wholly obtained, made exclusively from originating materials, or made with non originating materials that meet the product specific rules of Annex 3-B (ITA, art. 3.2). Definitions and the competent authority for Argentina, the SSCE of the Ministry of Economy, are in art. 3.1 c) ii) A). Products must not be altered or processed in transit except to preserve them, add marks or labels or meet the importing party's requirements; storage and splitting are allowed under customs control (art. 3.14). Goods returned from a third country lose origin unless shown to be the same goods and not further processed (art. 3.13.2).
• Proof of origin. Preference is granted on presentation of a declaration of origin under art. 3.17 and each party's laws (art. 3.16). A footnote says a certificate of origin is valid under the transitional measures in Annex 3-D for the period there specified (unconfirmed). The declaration is made by the exporter on the invoice, delivery note or other commercial document (art. 3.17.5), signed by hand unless the exporting party's law provides otherwise (art. 3.17.6), and may be issued after export if presented to the importing party no later than 2 years after import (art. 3.17.7). Small consignments under the threshold in each party's law may also be covered (art. 3.17.1 b)).
• Validity. The declaration is valid 12 months from issue and must be presented to the importing customs within that period (art. 3.18.1). Late presentation is accepted only for exceptional circumstances, or if the goods were presented before expiry (art. 3.18.2 and 3).
• Staggered imports. For dismantled or unassembled products of HS Sections XV to XXI imported in instalments, a single declaration may be presented with the first shipment (art. 3.19).
• Exemptions. Small packages between private persons and travellers' personal luggage, if not commercial and declared as meeting the rules, are admitted as originating without a declaration, up to value limits set by the importing party (art. 3.20).
• Records. The exporter must be ready to show supporting documents at any time to the authorities of the exporting party (art. 3.17.4). Verification is regulated in art. 3.21 (as cited by the SSCE procedure page) (unconfirmed).

G. Argentina's implementing rules for the EU deal

• Imports into Argentina (ARCA). Importers must obtain declarations of origin issued by the EU exporter, in Spanish, Portuguese or English, including the EU operator's REX registration number, stating the origin as "European Union", valid 12 months. Goods under quotas are liquidated automatically; for other goods a transitional self assessment under a specific code applies; the statistics fee is maintained until the authority provides otherwise; and the agreement code "MERCOSUR-UE" must be declared in the customs documents. Queries go to the Customs Quota and Origin Section (ARCA news of 8 May 2026) (unconfirmed).
• Exports to the EU (SSCE). Disposición SSCE 1/2026 (BO 30 April 2026, in force 1 May 2026, art. 14):
• The exporter generates the declaration on TAD (art. 2); it is valid only for exports to the EU (art. 3).
• It is a sworn statement under arts. 109 and 110 of the Administrative Procedure Regulation (Decree 1759/72, t.o. 2017), with no review or approval by any official; responsibility is the exporter's alone (art. 4).
• Content: exporter's name, CUIT, address, email and phone; importer's details; product description and HS 2017 code at 6 digits; invoice number and date; and the fixed statement that "the exporter of the products covered by this document (CUIT) declares that, except where otherwise clearly indicated, these products are of Mercosur preferential origin" (art. 5).
• Signed electronically or digitally on TAD by the exporter or its representative (art. 6), which replaces the handwritten signature (recitals, citing ITA art. 3.17.6 and Law 25.506).
• Presented at destination with the commercial invoice (art. 7). Valid 12 months from signature (art. 8).
• Records: keep supporting evidence for 3 years: production records, origin documents for materials, processing documents and supplier declarations (art. 9).
• Sanctions procedure run by the Directorate of Imports: preliminary report, 10 business days for the exporter's defence, final report within 10 business days (art. 11). Formal breaches affecting origin or wrong origin: suspension from issuing declarations for up to 18 months; repeat offences or fraud: disqualification for up to 5 years (art. 12). The Directorate may request documents and inspect plants during the 3 year record period (art. 13).
• The output document is numbered in the format "IF-202x-xxxxxx-APN-DIM#MEC" and is downloaded from "Mis Trámites" on TAD (SSCE procedure page).
• Follow up programme. MRECIC Res. 139/2026 (BO 31 August 2026) created a programme within the Secretariat of International Economic Relations to monitor and assist implementation of the EU deal, the EFTA agreement and the Singapore agreement (arts. 1 and 2 and recitals).

H. EFTA, Singapore and other negotiations

• EFTA. Mercosur and EFTA (Iceland, Liechtenstein, Norway, Switzerland) concluded negotiations in substance on 23 August 2019 (official EFTA page). Argentina's government announced at the Buenos Aires summit of 3 July 2025 that the agreement had been closed (presidential news). It was signed on 16 September 2025 in Rio de Janeiro (MRECIC Res. 139/2026, recitals). According to the official summary, Mercosur's offer has staging of up to 15 years, partial cuts and bilateral quotas; 49.1% of historical trade with immediate elimination, 8.9% at four years and 4% at eight, and 34% of imports from EFTA in the 10 and 15 year baskets; EFTA eliminates duties on all industrial goods immediately; Mercosur may use authority certification or exporter self certification, while EFTA uses only exporter self certification (official EFTA page) (unconfirmed).
• Singapore. Signed 7 December 2023 in Rio de Janeiro (MRECIC Res. 139/2026, recitals) (unconfirmed).
• Other agendas. At the 3 July 2025 summit the government said it expected to conclude talks with the United Arab Emirates, deepen the preferential agreement with India and the FTA with Israel, and had launched talks with El Salvador and expected to start with Panama (presidential news of the summit) (unconfirmed).

I. The flexibilisation debate

The legal facts are these. Argentina has used the room Mercosur gives each member: the permanent exceptions list (up to 100 codes to 2028), the new temporary list (up to 50 codes to 2028, CMC Decision 1/25) and the BK and BIT regimes (CMC Decision 8/21). At the 3 July 2025 summit, the Argentine government said it had "expanded the list of exceptions to the common external tariff", "advanced our proposal to review the common external tariff, which is excessively high", and that Argentina would pursue trade opening "accompanied or alone" (presidential news of the summit).

What is not in any source found: a Mercosur decision letting a member sign tariff agreements with third countries on its own, or a general AEC reduction. Under the Treaty, the AEC and common trade policy are core obligations (Treaty, art. 1), members must extend to each other any advantage given to non ALADI third countries (art. 8 d)), and CMC decisions are taken by consensus (unconfirmed). A bilateral tariff deal between Argentina and a non member would therefore raise a legal conflict with the customs union unless Mercosur authorises it or it is structured within the existing exception lists. This guide treats that question as open and contested.

Step by step

Importing into Argentina

1. Classify the goods at eight digits (NCM) and read the applied rate: AEC in Decree 557/2023 Annex I, then the national lists (exceptions, temporary exceptions, BK, BIT, transitional increases). See Customs duties.
2. Identify the agreement by origin of the goods (not the country of shipment). For the EU, find the line in Appendix 2-A-2: base rate for Argentina and category. If the applied MFN rate is lower than the base rate, compute the preference on the applied rate (ITA, art. 2.4.7).
3. Check the product specific rule of origin with your supplier: Annex 3-B for the EU; the ACE 18 regime for Brazil, Paraguay and Uruguay; ACE 35 for Chile. If in doubt, ask the Secretariat of Industry and Commerce for an advance ruling on origin (Customs Code art. 226 as replaced by DNU 41/2026).
4. Get the right proof of origin before shipment.
5. EU supplier: a declaration of origin on the invoice or another commercial document, in Spanish, Portuguese or English, with the REX number, stating "European Union" origin, dated within 12 months of the import (ARCA news of 8 May 2026; ITA arts. 3.17 and 3.18). For staggered shipments of dismantled machinery (HS Sections XV to XXI), one declaration may cover the first instalment (art. 3.19).
6. Brazilian or Uruguayan supplier: a digital certificate of origin under ACE 18 (Res. SC 519/2018; RG 4043/2017; RG 4224/2018 as cited).
7. Chilean supplier: an ACE 35 certificate, valid 180 days.
8. Check transport. Goods must not be processed in a third country; transhipment and storage under customs control are allowed (ITA, art. 3.14).
9. Quota goods. For EU dairy, garlic, chocolates and other quota goods, obtain the import licence from SAGyP through VUCEA and declare it in the import declaration (RG ARCA 5888/2026, arts. 1 and 2).
10. File the import declaration in Malvina through your customs broker: declare the origin, the agreement code (for the EU, "MERCOSUR-UE"), the certificate or declaration data, and for non quota EU goods the transitional self assessment code announced by ARCA (unconfirmed).
11. Pay the preferential duty, the statistics fee where it applies (charged on EU goods, not on Mercosur goods), VAT and perceptions.
12. Keep the origin documents with the customs file for the period of the Customs Code limitation rules (unconfirmed), because Customs or the exporting country may verify origin later.
13. If the preference was not claimed because the declaration arrived late, check whether an after the fact claim is possible: the ITA allows a declaration issued after export if presented within 2 years after import (art. 3.17.7) (unconfirmed).

Exporting from Argentina

1. Confirm the product meets the origin rule of the destination agreement and document it (bill of materials with origin of each input, production steps).
2. EU destination. On TAD, with CUIT and tax key level 2, open the procedure "Declaración de Origen del Exportador", complete the form (exporter, importer, HS 6 digit code, description, invoice number and date), sign electronically and download the "IF" document from "Mis Trámites" (Disp. SSCE 1/2026, arts. 2, 5 and 6; SSCE procedure page). Send it with the invoice to the EU buyer (art. 7). Keep the evidence for 3 years (art. 9).
3. Mercosur or ALADI destination. Choose any authorised entity (Disp. SSFC 34/2019). File the sworn declaration on letterhead describing components and process (Res. SICI 48/2001, arts. 4, 5 and 10). The entity reviews it, may inspect the plant, and issues the certificate; for Brazil and Uruguay it is digital (COD) (Res. SC 519/2018, art. 1). For regular exports of the same product, the sworn declaration can be reused for 180 days (Res. SICI 48/2001, art. 8).
4. Quota products to the EU. Follow SAGyP Res. 50/2026 for access to export quotas, plus SENASA certification where sanitary rules apply (SAGyP and SENASA news).
5. Answer verification requests promptly; the SSCE Directorate of Imports or the chamber may ask for documents or visit the plant (Disp. SSCE 1/2026, art. 13; Res. SICI 48/2001, art. 7).

Costs and timelines

Preference regimes at a glance

EU deal: cumulative cut and resulting rate by category

Cumulative cuts as printed in the Annex 2-A table "Cronograma de eliminación arancelaria" (percentages of the base rate; the table rounds to one decimal). Resulting rates for a 2% base and a 14% base computed by this guide as base × (1 minus cut), using the exact fractions 1/11 and 1/16.

Sample lines from Argentina's EU schedule (Appendix 2-A-2)

Source: scanned Appendix 2-A-2 in the Law 27.800 annexes (Annex XIII of the Infoleg file, folios 3100 and 3180), read visually by this guide (unconfirmed).

Deadlines and validity periods

Penalties

Timeline of norms (Official Gazette dates)

Worked examples

Facts. An Argentine SA, registered for VAT, buys a new injection moulding machine for its own plant. Classification NCM 8477.10.11. Customs value (CIF) USD 100,000, ARS 156,390,000. The company compares three suppliers: a Brazilian maker (Mercosur origin, digital certificate), a German maker exporting without a valid EU declaration of origin, and the same German maker with a valid declaration. Import in November 2026, which is year 0 under the EU schedule.

Rates used.

• Applied MFN rate: 2% (BK annex, Decree 513/2025, Annex II, line 8477.10.11).
• EU schedule: Argentina base rate 2, category 10 (Appendix 2-A-2, folio 3180). Year 0 cut 1/11, so the preferential rate is 2% × 10/11 = 1.818% (Annex 2-A, points 5 and 6 e)).
• Brazil: intrazone duty 0% and statistics fee exempt (Treaty art. 5 a); Decree 1140/2024, art. 2) (unconfirmed).
• Statistics fee: 3% of customs value, cap USD 3,000 for the USD 10,000 to 100,000 band (Decree 1140/2024, art. 1). ARCA keeps charging it on EU goods (ARCA news of 8 May 2026).

Saving from the EU deal in 2026: USD 181.82 (ARS 284,345.45). Small, because the BK rate is already 2%. In 2027 the EU rate falls to 2% × 9/11 = 1.636% (duty USD 1,636.36, ARS 2,559,109.09), in 2030 to 1.091% (USD 1,090.91, ARS 1,706,072.73), and from 1 January 2036 to zero. The statistics fee, if ARCA keeps applying it, stays at USD 3,000 and dwarfs the duty.

The same comparison for a machine at the full AEC. An industrial water purification unit in NCM 8421.21.00: Argentina base rate 14, category 15 (Appendix 2-A-2, folio 3100); assume the applied MFN rate is also 14% (unconfirmed). Year 0 rate 14% × 15/16 = 13.125%.

Path of the EU rate for this line: 12.25% in 2027 (duty USD 12,250, ARS 19,157,775), 9.625% in 2030 (USD 9,625, ARS 15,052,537.50), 7% in 2033 (USD 7,000, ARS 10,947,300), zero from 1 January 2041.

Reading the result.

1. Mercosur origin still wins in the short run: USD 17,000 cheaper than a German machine at the AEC, and USD 16,125 cheaper than a German machine under the EU deal in 2026. The EU advantage only becomes large late in the staging period.
2. The EU deal matters most for goods at high base rates and short categories (0 or 4 years). For BK goods already at 2%, the gain is marginal.
3. VAT effect. Import VAT is computed on value plus duty plus fee (VAT Law art. 25), so the duty saving also lowers the VAT paid at customs, though that VAT is normally creditable (see Customs duties).
4. Uncertainty. If ARCA stops charging the statistics fee on EU goods, the German machine under the deal would cost USD 1,818.18 instead of USD 4,818.18 for the 8477.10.11 line (unconfirmed).

Facts. A small manufacturer in Córdoba makes water filtration units (NCM 8421.21.00) using imported pumps and local steel. It ships one unit worth USD 40,000 FOB to Brazil and one worth USD 40,000 to Spain. It also sells 22 tonnes of honey to Germany through a related company.

Shipment to Brazil (ACE 18).

Value of the certificate to the buyer. Brazil's base rate for this line in the EU schedule is 14 (Appendix 2-A-2, folio 3100); assuming Brazil's applied MFN rate is also 14% (unconfirmed), the certificate saves the Brazilian buyer USD 5,600 (ARS 8,757,840) on a USD 40,000 unit.

Shipment to Spain (EU deal).

The EU tariff on this line and its staging category are in Appendix 2-A-1, so the saving cannot be computed from the sources.

Honey to Germany. SENASA describes the EU duty on honey as 17.3%, eliminated within a 45,000 tonne annual duty free quota (SENASA news of 7 May 2026). Assume a value of USD 3,500 per tonne (an illustration, not a sourced price) (unconfirmed). Value: 22 × 3,500 = USD 77,000 (ARS 120,420,300). Duty avoided: 17.3% × 77,000 = USD 13,321 (ARS 20,832,711.90). Conditions: the exporter needs the DOE, a quota allocation under SAGyP Res. 50/2026 and SENASA sanitary certification.

Total cost to do it in this example. Government fees found in the sources: none for the TAD declaration. Chamber fee for the COD: (unconfirmed). Time: about one business day for the EU declarations; the COD depends on the entity. Records: 3 years (EU) and the entity keeps its file for 2 years (Res. SICI 48/2001, art. 11).

Practical traps

1. Origin is not the country of shipment. A German brand machine assembled in China is not EU originating. Check the product specific rule, not the label.
2. The applied rate may already be lower than the AEC. For BK goods at 2% the EU preference is worth little; use ITA art. 2.4.7 to compute it on the applied rate, not on the higher base rate.
3. Statistics fee on EU goods. ARCA keeps charging it for now. Budget it.
4. REX number missing. An EU exporter's declaration without the REX number risks rejection at clearance (ARCA news of 8 May 2026).
5. Declarations expire. EU declarations are valid 12 months; ACE 35 certificates 180 days. A long storage period in a bonded warehouse can push a declaration past its validity.
6. Paper certificates for Brazil. Paper is the exception; the entity must report force majeure first (Res. SC 519/2018, arts. 2 and 3).
7. Third country transhipment. Splitting or relabelling goods outside customs control in a third country breaks origin (ITA, art. 3.14).
8. Automotive and sugar are outside the general Mercosur zero duty. Check ACE 14, ACE 13 or Decree 557/2023, art. 9.
9. Quota goods need a licence. EU cheese, milk powder, infant formula, garlic, chocolates and canned tomatoes are under quotas with prior licensing (SAGyP news; RG ARCA 5888/2026).
10. Exporter liability. The EU declaration is a sworn statement with no official review; a mistake can mean up to 18 months' suspension, and fraud up to 5 years (Disp. SSCE 1/2026, arts. 4 and 12).
11. Old official summaries. The official EU and EFTA pages on argentina.gob.ar summarise the 2019 negotiation outcome. Some figures (shares of trade by basket, safeguard periods) may not match the 2026 signed text. Rely on the Law 27.800 annexes.
12. Scanned schedules. The official annexes on Infoleg are image scans without a text layer. Always have the broker confirm the line and category for each NCM.
13. NCM versus HS versions. The EU schedule uses the NCM 2022 (Mercosur) and CN 2023 (EU) (unconfirmed), while the SSCE declaration asks for HS 2017 at 6 digits (Disp. SSCE 1/2026, art. 5 c)). Check correlations when a code changed between versions.

Recent changes

• 25 June 2025: CMC Decision 1/25 authorises a temporary exceptions list of up to 50 codes until 2028.
• 3 July 2025: Buenos Aires Mercosur summit; Argentina announces the EFTA deal closed and pushes for AEC review and more national autonomy.
• 29 July 2025: Decree 513/2025 replaces the BK annex.
• 16 September 2025: Mercosur EFTA FTA signed.
• 17 January 2026: Mercosur EU Interim Trade Agreement signed in Asunción.
• 26 January 2026: DNU 41/2026 moves origin advance rulings to the Secretariat of Industry and Commerce.
• 26 February 2026: Law 27.800 approves the ITA (BO supplement); Decree 111/2026 promulgates it.
• 30 April 2026: SAGyP Res. 50/2026 and 53/2026 (quotas); Disp. SSCE 1/2026 (EU declaration of origin on TAD).
• 1 May 2026: Provisional application of the ITA begins.
• 4 May 2026: Decree 311/2026 adopts CMC Decision 1/25 and splits Annex II; Decree 305/2026 replaces the transitional increase annex.
• 8 May 2026: ARCA publishes import procedures for EU goods (REX declarations, "MERCOSUR-UE" code, statistics fee maintained).
• 18 August 2026: RG ARCA 5888/2026 adds EU quota import licences to VUCEA.
• 31 August 2026: MRECIC Res. 139/2026 creates the programme to monitor trade agreements.

Pending changes

• EFTA and Singapore: approval laws and entry into force (unconfirmed).
• EU deal full entry into force: the ITA is applied provisionally; conditions for definitive entry into force and the wider partnership agreement (unconfirmed).
• ARCA instrument for EU imports: the formal RG or instruction behind the self assessment code and the statistics fee position (unconfirmed).
• Annex 3-D transitional measures on certificates of origin under the EU deal (unconfirmed).
• AEC review: Argentina's proposal to cut the AEC has no adopted CMC decision in the sources (unconfirmed).
• Argentina and the United States: no official instrument found; legal compatibility with Mercosur unclear (unconfirmed).
• Origin advance rulings: implementing rules of the Secretariat of Industry and Commerce under DNU 41/2026 (unconfirmed).
• Mexico agreements (ACE 6 and ACE 55): coverage and any renegotiation (unconfirmed).
• Mercosur Origin Regime text: current consolidated version (unconfirmed).

FAQ

1. Do goods from Brazil really enter Argentina duty free? Yes, if they meet the Mercosur origin rules and come with a valid certificate: the intrazone duty is zero and the statistics fee does not apply (Treaty art. 5 a); Decree 1140/2024, art. 2). Exceptions: sugar (20% DII) and vehicles and parts, which follow ACE 14.

2. Is the Mercosur EU agreement in force? It has been provisionally applied since 1 May 2026, after Argentina approved it by Law 27.800 (BO 26 February 2026) (Law 27.800 record; ARCA news of 8 May 2026). Tariff cuts are gradual for most industrial goods.

3. How fast do Argentine tariffs on EU goods fall? It depends on the line. Categories run from immediate elimination to 15 years (Annex 2-A, point 6). For example injection moulding machines (8477.10.11) are in category 10 and become free on 1 January 2036; water purification machinery (8421.21.00) is in category 15 and becomes free on 1 January 2041.

4. What document do I need from my EU supplier? A declaration of origin on the invoice or other commercial document, with the exporter's REX number, in Spanish, Portuguese or English, stating EU origin, valid 12 months (ITA arts. 3.17 and 3.18; ARCA news of 8 May 2026).

5. How do I prove Argentine origin for exports to the EU? Generate the Declaration of Origin of the Exporter on TAD. It is a sworn statement, not approved by any official, valid 12 months, and you must keep supporting records for 3 years (Disp. SSCE 1/2026, arts. 2, 4, 8 and 9).

6. Who issues certificates of origin for Brazil, Chile or other ALADI partners? Authorised chambers and business associations (Res. SICI 48/2001, art. 1). You may choose any of them (Disp. SSFC 34/2019). For Brazil and Uruguay the certificate is digital (Res. SC 519/2018).

7. Is there an agreement with EFTA (Switzerland, Norway, Iceland, Liechtenstein)? It was signed on 16 September 2025 (MRECIC Res. 139/2026, recitals) but no Argentine approval law or entry into force was found (unconfirmed).

8. Does Argentina have a trade agreement with the United States? None was found in the official sources reviewed. Imports from the US pay the AEC or national list rates (unconfirmed).

9. Can Argentina cut tariffs alone, outside Mercosur? Within limits: through the exceptions lists (100 permanent codes and 50 temporary codes to 2028) and the BK and BIT regimes (Decrees 311/2026 and 513/2025). A unilateral cut of the AEC or a bilateral tariff deal with a third country would conflict with the common external tariff unless Mercosur agrees. This is an open, contested question.

10. What happens if my EU declaration arrives after clearance? The ITA allows a declaration issued after export if presented within 2 years after import (art. 3.17.7), and late presentation in exceptional circumstances (art. 3.18.2). The ARCA refund procedure for the duty differential was not found (unconfirmed).

11. Does the EU deal remove the statistics fee? Not for now. ARCA says the statistics fee is maintained until further notice (ARCA news of 8 May 2026).

12. Do EU cars get a lower tariff? For listed vehicles (category 15V) the base rate stays until the end of year 6, then falls to zero by 1 January 2041; meanwhile Argentina has a quota of 15,500 units a year with a 50% cut until the end of year 8 (Annex 2-A, point 6 h); ARCA news).

Primary sources

• Law 23.981, Treaty of Asunción with annexes (Infoleg)
• Law 27.800, record
• Law 27.800, text
• Law 27.800 annexes (scanned agreement, Annexes I to XVII)
• Norms amending or complementing Law 27.800 (Infoleg)
• Decree 111/2026
• Disposición SSCE 1/2026
• SAGyP Res. 50/2026
• RG ARCA 5888/2026
• MRECIC Res. 139/2026
• Res. SICI 48/2001
• Norms amending Res. 48/2001
• Res. SC 519/2018
• Disp. SSFC 34/2019
• Res. SIC 19/2025
• ARCA news, "Entra en vigencia el Acuerdo Comercial entre MERCOSUR y la Unión Europea" (8 May 2026)
• SAGyP news on EU quotas (30 April 2026)
• SENASA news on first honey shipment (7 May 2026)
• SSCE procedure page, Declaration of Origin of the Exporter (EU)
• Official EU agreement page
• Official EFTA agreement page
• Official ACE 35 (Chile) page
• Official Argentina Brazil automotive agreement page
• Official Mexico automotive page
• Ministry of Economy Mercosur page
• Procedure "Verify the origin of imported products"
• Procedure "Load quarterly information on certificates of origin"
• Procedure for certifying entities and list of authorised entities
• Presidential news on the 3 July 2025 Mercosur summit
• Presidential news of 6 December 2024 on the conclusion of the EU deal

Related pages

• Trade and imports: current rules
• Importer and exporter registry and import/export onboarding in Argentina
• Temporary imports, drawback and special customs regimes in Argentina