Import from Europe
What the agreement changes when buying it in the European Union
Imported from the European Union, it pays 20% duty in Argentina today outside the quota and 18.7% within it. The preference applies only within a quota, with an import licence.
The position in the NCM, level by level
- Azúcares y artículos de confitería
- Artículos de confitería sin cacao (incluido el chocolate blanco)
- Los demás
- Chocolate blanco
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, 20%. That is what Argentina currently charges on this code from outside Mercosur (extra-zone import duty), with a common external tariff (CET) of 20%, the same Decree 557/2023 sets, according to the VUCE on 17 October 2026. It is not lower than the annex base rate, so the agreement is computed on the base (iTA, artículo 2.4, apartado 7).
Preference only within a tariff-rate quota (mention «CH2»). Whatever enters outside the quota pays the out-of-quota duty.
Annex line (NCM 2012) 1704.90.10 Chocolate blanco, sin cacao
Declared today as 1704.90.10 · Same code, unchanged
Quota «CH2» for NCM 1704.90.10. The quantity is for the whole of Mercosur (Argentina, Brazil, Paraguay and Uruguay), not for Argentina alone. Not split between countries, first come, first served.
| Year | Quota (t) | In quota | Out of quota |
|---|---|---|---|
| 2026 · applies today | 514 (prorated) | 18.7% | 20% |
| 2027 | 868 | 17.3% | 20% |
| 2028 | 965 | 16% | 20% |
| 2029 | 1,062 | 14.7% | 20% |
| 2030 | 1,159 | 13.3% | 20% |
| 2031 | 1,256 | 12% | 20% |
| 2032 | 1,353 | 10.7% | 20% |
| 2033 | 1,450 | 9.3% | 20% |
| 2034 | 1,547 | 8% | 20% |
| 2035 | 1,644 | 6.7% | 20% |
| 2036 | 1,741 | 5.3% | 20% |
| 2037 | 1,838 | 4% | 20% |
| 2038 | 1,935 | 2.7% | 20% |
| 2039 | 2,030 | 1.3% | 20% |
| 2040 onwards | no quota | — | 0% |
The 2026 quota is prorated to 8 of 12 months because the agreement applies from 1 May 2026 (Annex 2-A, Section A, paragraph 9).
Los derechos de aduana sobre mercancías originarias marcadas con la mención CH2 en el apéndice 2-A-2 estarán sujetos a los siguientes tipos de derecho dentro del contingente en las cantidades agregadas que figuran a continuación, sin asignación de países para los contingentes de la NCM 1704.90.10 y las subpartidas 1806.10, 1806.31 y 1806.32, que se administrarán por orden de llegadaAnnex 2-A, Section A, paragraph 6, point (m)
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
The preference applies only within a quota. For this line the agreement does not lower the duty for any quantity: it lowers it for a yearly volume, and whatever enters outside it pays the out-of-quota duty. The line’s table, in the duty block, gives the volume and the duty for each year. Using the quota requires an import licence.
- LicenceLicencia de importación, por la Ventanilla Única (VUCEA)Para traer mercadería dentro de un cupo del Acuerdo hace falta una licencia de importación que emite la Subsecretaría de Mercados Agroalimentarios e Inserción Internacional, y que se declara por la Ventanilla Única de Comercio Exterior (VUCEA): no se presenta en papel ni en otra ventanilla. El procedimiento está en el Manual de Usuario Externo del micrositio VUCE de ARCA. Esto vale para los cupos: fuera de un cupo, la importación sigue el régimen general: confirmalo con tu despachante.
- LicenceEs la misma resolución que ya usás para exportarLa Res. SAGyP 50/2026 gobierna los cupos del Acuerdo en los dos sentidos: los de exportación y los de importación. Si ya operás cupos de exportación bajo esa norma, no hay una segunda resolución que aprender para importar.
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 6 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. Where the origin changes something, each one also states what applies to goods from the EU.
To import and sell in Argentina
- SENASAAviso de Importación de Alimentos, UPEI, Envases y Muestras - Alta Vigilancia.Customs regime: definitive · Goods: newFor goods from the European Union: This is the one that applies if the food or packaging comes with certification from an EU country. The sworn import declaration is enough, and the health authority may not impose additional requirements. The certificate of free sale, the marketing authorisation or a similar document from the competent health authority must be attached. Source: Decree 2126/71, Annex I, Art. 2, and Annex II, Art. 4(a), as worded by Decree 697/2026, and Annex III to Decree 35/2025.When it applies: Se necesitará realizar la solicitud de "Aviso de Importación de Alimentos y Envases" de aquellas mercaderías que hayan sido elaborados en los países listados en el Anexo III del Decreto 35/2025:
The agency's text (in Spanish)
Mandatory - 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
Only for goods without certification from an EU country
- SENASAAutorización de Importación de Alimentos, UPEI, Envases y Muestras.Customs regime: definitive · Goods: newFor goods from the European Union: If the food or packaging comes with certification from an EU country, this procedure is not needed: the notice is enough. The authorisation is for products without that certification: in that case SENASA carries out an analytical check and does not release the product until the result is in. Source: Decree 2126/71, Annex I, Art. 2, and Annex II, Art. 4(a), as worded by Decree 697/2026, and Annex III to Decree 35/2025.When it applies: Se solicitará la Autorización de importación de alimentos para comercializar, alimentos para uso propio del establecimiento importador, muestras sin valor comercial, envases y utensilios en contacto con alimentos que NO hayan sido producidos en los países (Australia, Canadá, Confederación Suiza, Unión Europea, Estados Unidos, Nueva Zelanda, Estado de Israel, Japón, Reino Unido de Gran Bretaña e Irlanada del Norte, Países con los que rijan Tratados de Integración Económica o Acuerdos de Reciprocidad en materia higiénico-sanitarias) pertenecientes al anexo III del Decreto 25/2025, según lo establecido por la Disposición ANMAT 537/2025.
The agency's text (in Spanish)
Mandatory
Only for temporary imports, transit or other regimes
- SENASALibre circulación de importaciones temporales - alimentos y materiales en contactoCustoms regime: temporary, in transit · Goods: newPermite el ingreso temporal de mercadería al país con la obligación de reexportarla para consumo en un plazo determinado
The agency's text (in Spanish)
Mandatory
Optional: tools, not requirements
- Secretaría de Agricultura, Ganadería y PescaSolicitud de licencia de importación para el contingente CH2.1 del Acuerdo Interino de Comercio MERCOSUR-UECustoms regime: definitive · Goods: new · Origin: European UnionWhen it applies: – Persona humana o jurídica legalmente constituida en el país.
The agency's text (in Spanish)
Optional - 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.
- 1704 90 10Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances
- 1704 90 30White chocolate
- 1704 90 51Pastes, including marzipan, in immediate packings of a net content of 1 kg or more
- 1704 90 55Throat pastilles and cough drops
- 1704 90 61Sugar-coated (panned) goods
- 1704 90 65Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery
- 1704 90 71Boiled sweets, whether or not filled
- 1704 90 75Toffees, caramels and similar sweets
- 1704 90 81Compressed tablets
- 1704 90 99Other