Import from Europe
What the agreement changes when buying it in the European Union
Imported from the European Union, it pays 8% duty in Argentina today under the agreement, reaching 0% on 1 January 2034.
The position in the NCM, level by level
- Grasas y aceites, animales, vegetales o de origen microbiano, y productos de su desdoblamiento; grasas alimenticias elaboradas; ceras de origen animal o vegetal
- Grasas y aceites, animales, vegetales o de origen microbiano, y sus fracciones, cocidos, oxidados, deshidratados, sulfurados, soplados, polimerizados por calor en vacío o atmósfera inerte («estandolizados»), o modificados químicamente de otra forma, excepto los de la partida 15.16; mezclas o preparaciones no alimenticias de grasas o de aceites, animales, vegetales o de origen microbiano, o de fracciones de diferentes grasas o aceites, de este Capítulo, no expresadas ni comprendidas en otra parte
- Aceite vegetal epoxidado
1 · Argentine duty
What is paid today and every year under the agreement
What Argentina charges, today and every year. Appendix 2-A-2 sets the duty Argentina charges on goods originating in the European Union, and lowers it every 1 January according to each line’s category. Below is the annex line reached from this code, today’s duty and the duty for each year.
Without the agreement, 9%. That is what Argentina currently charges on this code from outside Mercosur (extra-zone import duty), with a common external tariff (CET) of 9%, the same Decree 557/2023 sets, according to the VUCE on 17 October 2026. That is less than the annex base rate, so the agreement’s reduction is computed on that 9%, keeping the same preference margin (iTA, artículo 2.4, apartado 7). The figures below already reflect it.
Category «8». Falls in 9 equal stages and reaches zero on 1 January 2034.
Annex line (NCM 2012) 1518.00.10 Aceite vegetal epoxidado
Declared today as 1518.00.10 · Same code, unchanged
- Today 8%
- Next step down · 1 January 2027 7%
- Reaches zero · 1 January 2034
- Without the agreement 9%
Year-by-year table, with the exact figure for each stage
| Year | From | Duty |
|---|---|---|
| 2026 · applies today | 1 May 2026 | 8% |
| 2027 | 1 January 2027 | 7% |
| 2028 | 1 January 2028 | 6% |
| 2029 | 1 January 2029 | 5% |
| 2030 | 1 January 2030 | 3.9% |
| 2031 | 1 January 2031 | 2.9% |
| 2032 | 1 January 2032 | 1.9% |
| 2033 | 1 January 2033 | 0.9% |
| 2034 | 1 January 2034 | 0% |
How this line was reached. The annex writes its list in NCM 2012, while imports are declared in the edition in force. This line did not change between the two editions (the official correlation tables do not list it). Intermediate stages follow the agreement’s rule, to a tenth of a point (iTA, Annex 2-A, Section A, paragraph 7). Outside the quotas, for now the importer self-assesses the agreement’s duty (ARCA notice of 7 May 2026), and we found no Argentine rule on how to round the stages, so this sheet truncates to the tenth, as the English text of the agreement says. And the preference is for goods originating in the European Union, with their proof of origin.
2 · Quota and licence
Whether there is a quota and which licence is needed
No quota. This line’s preference applies to any quantity, and the import licence for the agreement’s quotas is not needed.
3 · Agencies
Which agencies are involved and what they require
Argentine agencies involved in the import
The duty comes from the agreement, the rest is required by each agency. The VUCE assigns 2 interventions of other agencies to the import of this position. Each one is shown with the agency’s own text, in Spanish and unabridged, and with the conditions under which it applies. Several only apply in certain cases (wooden packaging, used goods, goods for consumption), and each one says so.
To import and sell in Argentina
- SENASAEmbalajes de Madera de Importación*Customs regime: definitive/temporary · Goods: newFor goods from the European Union: It is the same for any origin: it covers all wooden packaging entering the country. Source: SENASA Resolution 614/2015.Todos los embalajes de madera de mercaderías que ingresen al territorio argentino debe estar descortezado, libre de insectos y/o signos de actividad biológica, tratado y certificado en concordancia con lo estipulado en la Norma Internacional para Medidas Fitosanitarias (NIMF N° 15) de la Convención Internacional de Protección Fitosanitaria.When it applies: La mercadería es acondicionada con embalajes de madera o madera de acomodación.
The agency's text (in Spanish)
Mandatory
Optional: tools, not requirements
- Secretaría de Industria, Comercio y de la Pequeña y Mediana EmpresaSolicitud Resolución Anticipada de OrigenCustoms regime: definitive · Goods: new/usedWhen it applies: El origen de las mercaderías determina, principalmente, el tratamiento arancelario aplicable a su importación. La Resolución Anticipada de Origen (RAO) permite al importador conocer, antes de llevar adelante sus respectivas importaciones, qué origen va a considerar el Estado Argentino a los fines de aplicar el tratamiento arancelario.
The agency's text (in Spanish)
Optional
Source: VUCE, tariff position finder, checked on 6 October 2026. Agencies change their interventions often, so each one links the VUCE page it comes from, to be checked on the day of import.
4 · What this sheet does not cover
What has to be settled separately
- Other taxes. This sheet gives the agreement’s duty. Imports also pay VAT, withholdings and fees that are not part of the agreement and are not computed here: ask the customs broker for the total cost.
- Classification. The importer chooses the code and the customs broker confirms it. If in doubt between two, search by description and compare.
- Origin. The preference is for goods originating in the European Union under chapter 3 of the agreement. A supplier based in Europe is not enough: ask for the statement on origin.
5 · For exporters too
The export sheets of this subheading
The NCM and the EU Combined Nomenclature match in the first six digits. These are the EU lines of this subheading, each with its export sheet.
- 1518 00 10Linoxyn
- 1518 00 31Crude ( 31 )
- 1518 00 39Other ( 31 )
- 1518 00 91Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516
- 1518 00 95Inedible mixtures or preparations of animal fats and oils and their fractions, or of animal and vegetable fats and oils and their fractions, or of animal and microbial fats and oils and their fractions, or of animal, vegetable and microbial fats and oils and their fractions
- 1518 00 99Other