Import from Europe
What the agreement changes when buying it in the European Union
Imported from the European Union, it pays between 1.6% and 11.4% today, depending on the line under the agreement, reaching 0% on 1 January 2036.
The position in the NCM, level by level
- Plástico y sus manufacturas
- Polímeros acrílicos en formas primarias
- Los demás
- En las formas previstas en la Nota 6 b) de este Capítulo, excepto copolímeros
- Sal sódica del poli(ácido acrilamídico), soluble en agua
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, 126%. That is what Argentina currently charges on this code from outside Mercosur (extra-zone import duty), with a common external tariff (CET) of 126%, the same Decree 908/2024 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 126%, keeping the same preference margin (iTA, artículo 2.4, apartado 7). The figures below already reflect it.
Category «10». Falls in 11 equal stages and reaches zero on 1 January 2036.
Annex line (NCM 2012) 3906.90.41 Poli(ácido acrílico) y sus sales, en bloques irregulares, trozos, etc.
Declared today as 3906.90.52 · Mercosur resolution that changed the NCM · GMC Res. 12/24 · the 2012 line was split
and the NCM in force reads Sal sódica del poli(ácido acrilamídico), soluble en agua
- Today 11.4%
- Next step down · 1 January 2027 10.3%
- Reaches zero · 1 January 2036
- Without the agreement 12.6%
Year-by-year table, with the exact figure for each stage
| Year | From | Duty |
|---|---|---|
| 2026 · applies today | 1 May 2026 | 11.4% |
| 2027 | 1 January 2027 | 10.3% |
| 2028 | 1 January 2028 | 9.1% |
| 2029 | 1 January 2029 | 8% |
| 2030 | 1 January 2030 | 6.8% |
| 2031 | 1 January 2031 | 5.7% |
| 2032 | 1 January 2032 | 4.5% |
| 2033 | 1 January 2033 | 3.4% |
| 2034 | 1 January 2034 | 2.2% |
| 2035 | 1 January 2035 | 1.1% |
| 2036 | 1 January 2036 | 0% |
Category «10». Falls in 11 equal stages and reaches zero on 1 January 2036.
Annex line (NCM 2012) 3906.90.42 Sal sódica del poli(ácido acrilamídico), en trozos, etc., soluble en agua
Declared today as 3906.90.52 · Mercosur resolution that changed the NCM · GMC Res. 12/24 · the 2012 line was split
and the NCM in force reads Sal sódica del poli(ácido acrilamídico), soluble en agua
- Today 11.4%
- Next step down · 1 January 2027 10.3%
- Reaches zero · 1 January 2036
- Without the agreement 12.6%
Year-by-year table, with the exact figure for each stage
| Year | From | Duty |
|---|---|---|
| 2026 · applies today | 1 May 2026 | 11.4% |
| 2027 | 1 January 2027 | 10.3% |
| 2028 | 1 January 2028 | 9.1% |
| 2029 | 1 January 2029 | 8% |
| 2030 | 1 January 2030 | 6.8% |
| 2031 | 1 January 2031 | 5.7% |
| 2032 | 1 January 2032 | 4.5% |
| 2033 | 1 January 2033 | 3.4% |
| 2034 | 1 January 2034 | 2.2% |
| 2035 | 1 January 2035 | 1.1% |
| 2036 | 1 January 2036 | 0% |
Category «4». Falls in 5 equal stages and reaches zero on 1 January 2030.
Annex line (NCM 2012) 3906.90.43 Carboxipolimetileno, en polvo
Declared today as 3906.90.52 · Mercosur resolution that changed the NCM · GMC Res. 12/24 · the 2012 line was split
and the NCM in force reads Sal sódica del poli(ácido acrilamídico), soluble en agua
- Today 1.6%
- Next step down · 1 January 2027 1.2%
- Reaches zero · 1 January 2030
- Without the agreement 2%
Year-by-year table, with the exact figure for each stage
| Year | From | Duty |
|---|---|---|
| 2026 · applies today | 1 May 2026 | 1.6% |
| 2027 | 1 January 2027 | 1.2% |
| 2028 | 1 January 2028 | 0.8% |
| 2029 | 1 January 2029 | 0.4% |
| 2030 | 1 January 2030 | 0% |
Category «10». Falls in 11 equal stages and reaches zero on 1 January 2036.
Annex line (NCM 2012) 3906.90.44 Poli(acrilato de sodio), en bloques irregulares, trozos, etc.
Declared today as 3906.90.52 · Mercosur resolution that changed the NCM · GMC Res. 12/24 · the 2012 line was split
and the NCM in force reads Sal sódica del poli(ácido acrilamídico), soluble en agua
- Today 1.8%
- Next step down · 1 January 2027 1.6%
- Reaches zero · 1 January 2036
- Without the agreement 2%
Year-by-year table, with the exact figure for each stage
| Year | From | Duty |
|---|---|---|
| 2026 · applies today | 1 May 2026 | 1.8% |
| 2027 | 1 January 2027 | 1.6% |
| 2028 | 1 January 2028 | 1.4% |
| 2029 | 1 January 2029 | 1.2% |
| 2030 | 1 January 2030 | 1% |
| 2031 | 1 January 2031 | 0.9% |
| 2032 | 1 January 2032 | 0.7% |
| 2033 | 1 January 2033 | 0.5% |
| 2034 | 1 January 2034 | 0.3% |
| 2035 | 1 January 2035 | 0.1% |
| 2036 | 1 January 2036 | 0% |
Category «4». Falls in 5 equal stages and reaches zero on 1 January 2030.
Annex line (NCM 2012) 3906.90.45 Copolímero de poli(acrilato de potasio) y poli(acrilamida)
Declared today as 3906.90.52 · Mercosur resolution that changed the NCM · GMC Res. 12/24 · the 2012 line was split
and the NCM in force reads Sal sódica del poli(ácido acrilamídico), soluble en agua
- Today 1.6%
- Next step down · 1 January 2027 1.2%
- Reaches zero · 1 January 2030
- Without the agreement 2%
Year-by-year table, with the exact figure for each stage
| Year | From | Duty |
|---|---|---|
| 2026 · applies today | 1 May 2026 | 1.6% |
| 2027 | 1 January 2027 | 1.2% |
| 2028 | 1 January 2028 | 0.8% |
| 2029 | 1 January 2029 | 0.4% |
| 2030 | 1 January 2030 | 0% |
Category «4». Falls in 5 equal stages and reaches zero on 1 January 2030.
Annex line (NCM 2012) 3906.90.46 Copolímero de acrilato de metilo, acrilato superior o igual al 50 %
Declared today as 3906.90.52 · Mercosur resolution that changed the NCM · GMC Res. 12/24 · the 2012 line was split
and the NCM in force reads Sal sódica del poli(ácido acrilamídico), soluble en agua
- Today 1.6%
- Next step down · 1 January 2027 1.2%
- Reaches zero · 1 January 2030
- Without the agreement 2%
Year-by-year table, with the exact figure for each stage
| Year | From | Duty |
|---|---|---|
| 2026 · applies today | 1 May 2026 | 1.6% |
| 2027 | 1 January 2027 | 1.2% |
| 2028 | 1 January 2028 | 0.8% |
| 2029 | 1 January 2029 | 0.4% |
| 2030 | 1 January 2030 | 0% |
Category «4». Falls in 5 equal stages and reaches zero on 1 January 2030.
Annex line (NCM 2012) 3906.90.47 Copolímero de acrilato de etilo, acrilato de n-butilo, etc.
Declared today as 3906.90.52 · Mercosur resolution that changed the NCM · GMC Res. 12/24 · the 2012 line was split
and the NCM in force reads Sal sódica del poli(ácido acrilamídico), soluble en agua
- Today 1.6%
- Next step down · 1 January 2027 1.2%
- Reaches zero · 1 January 2030
- Without the agreement 2%
Year-by-year table, with the exact figure for each stage
| Year | From | Duty |
|---|---|---|
| 2026 · applies today | 1 May 2026 | 1.6% |
| 2027 | 1 January 2027 | 1.2% |
| 2028 | 1 January 2028 | 0.8% |
| 2029 | 1 January 2029 | 0.4% |
| 2030 | 1 January 2030 | 0% |
Category «10». Falls in 11 equal stages and reaches zero on 1 January 2036.
Annex line (NCM 2012) 3906.90.49 Los demás polímeros acrílicos, en bloques irregulares, trozos, etc.
Declared today as 3906.90.52 · Mercosur resolution that changed the NCM · GMC Res. 12/24 · the 2012 line was split
and the NCM in force reads Sal sódica del poli(ácido acrilamídico), soluble en agua
El anexo fija un tipo por país y en esta línea no coinciden: Argentina 14, Brasil 14, Paraguay 14, Uruguay 0. Acá se carga el de la Argentina.
- Today 11.4%
- Next step down · 1 January 2027 10.3%
- Reaches zero · 1 January 2036
- Without the agreement 12.6%
Year-by-year table, with the exact figure for each stage
| Year | From | Duty |
|---|---|---|
| 2026 · applies today | 1 May 2026 | 11.4% |
| 2027 | 1 January 2027 | 10.3% |
| 2028 | 1 January 2028 | 9.1% |
| 2029 | 1 January 2029 | 8% |
| 2030 | 1 January 2030 | 6.8% |
| 2031 | 1 January 2031 | 5.7% |
| 2032 | 1 January 2032 | 4.5% |
| 2033 | 1 January 2033 | 3.4% |
| 2034 | 1 January 2034 | 2.2% |
| 2035 | 1 January 2035 | 1.1% |
| 2036 | 1 January 2036 | 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 changed through a Common Market Group resolution later than 2012, which states which old code became which new one. The line follows from that resolution, chained with Mercosur's official correlation tables. Note that today's code combines parts of more than one annex line, which may not be charged the same. The one that applies depends on exactly what the goods are, so compare them with the description of each. 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 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.
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 - Subsecretaría de AmbienteAutorización de exportación/importación de productos químicos y artículos comprendidos en el Convenio de EstocolmoCustoms regime: definitive · Goods: newWhen it applies: Artículos que contengan productos químicos alcanzados por la Res. 291/2020 y Res. 451/2019.
The agency's text (in Spanish)
Mandatory - Subsecretaría de AmbienteSolicitud de exención de productos químicos y artículos comprendidos en el Convenio de Estocolmo - Anexo II y IIICustoms regime: definitive · Goods: newTrámite de solicitud de exención para la producción, importación, comercio y/o uso de el/los productos químicos y/o la producción o importación de los artículos que contengan estos productos químicos comprendidos en la Res. 451/2019 y la Res. 291/2020.When it applies: Artículos que contengan productos químicos alcanzados por la Res. 291/2020 y Res. 451/2019.
The agency's text (in Spanish)
Mandatory
Optional: tools, not requirements
- ANACRegla de tributación para productos del sector aeronáutico.Customs regime: definitive/temporary · Goods: newCertificación de partes o componentes aeronáuticos para su importación bajo arancel "0" según Decreto 2275/94, Regla general tributariaWhen it applies: – El solicitante deberá presentar una declaración jurada con sus datos, los de las partes a importar y especificar si son nuevas o usadas.
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 - Secretaría de MineríaInversiones Mineras.Customs regime: definitive · Goods: newConstituye un marco promocional integral para fomentar el desarrollo del sector. Su eje central es la inscripción obligatoria de los proyectos en el RIM (Registro de Inversiones Mineras), sistema a través del cual los titulares acceden a importantes beneficios fiscales y aduaneros.When it applies: – Marco Normativo Central y Autoridad de Aplicación: El régimen se fundamenta en la Ley N° 24.196, cuya reglamentación modernizada se instrumentó mediante el Decreto N° 482/2026. Este marco digitaliza los procesos y establece la coordinación con la Autoridad de Aplicación (Secretaría de Minería) y los organismos de control fiscal y aduanero.
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.
- 3906 90 10Poly[ N -(3-hydroxyimino-1,1-dimethylbutyl)acrylamide]
- 3906 90 20Copolymer of 2-diisopropylaminoethyl methacrylate with decyl methacrylate, in the form of a solution in N,N -dimethylacetamide, containing by weight 55 % or more of copolymer
- 3906 90 30Copolymer of acrylic acid with 2-ethylhexyl acrylate, containing by weight 10 % or more but not more than 11 % of 2-ethylhexyl acrylate
- 3906 90 40Copolymer of acrylonitrile with methyl acrylate, modified with polybutadiene-acrylonitrile (NBR)
- 3906 90 50Polymerisation product of acrylic acid with alkyl methacrylate and small quantities of other monomers, for use as a thickener in the manufacture of textile printing pastes ( 31 )
- 3906 90 60Copolymer of methyl acrylate with ethylene and a monomer containing a non-terminal carboxy group as a substituent, containing by weight 50 % or more of methyl acrylate, whether or not compounded with silica
- 3906 90 90Other