Poliacetales › Con un índice de viscosidad superior o igual a 78 ml/g

NCM code3907.61.00

Flow
Import from the European Union
Destination
Argentina
Sheet generated
31/10/2026

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Import from Europe

What the agreement changes when buying it in the European Union

Imported from the European Union, it pays 6% duty in Argentina today (the agreement gives it no preference).

The position in the NCM, level by level
  1. Plástico y sus manufacturas
  2. Poliacetales, los demás poliéteres y resinas epoxi, en formas primarias; policarbonatos, resinas alcídicas, poliésteres alílicos y demás poliésteres, en formas primarias
  3. Poli(tereftalato de etileno)
  4. Con un índice de viscosidad superior o igual a 78 ml/g

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, 6%. 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 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 6%, keeping the same preference margin (iTA, artículo 2.4, apartado 7). The figures below already reflect it.

Today, under the agreement
6%
Base rate
14%
Category
E

Line excluded from tariff elimination (category «E»). The base rate still applies under the agreement.

Annex line (NCM 2012) 3907.60.00 Poli(tereftalato de etileno) en formas primarias
Declared today as 3907.61.00 · Official correlation table · the 2012 line was split
and the NCM in force reads Con un índice de viscosidad superior o igual a 78 ml/g
El anexo fija un tipo por país y en esta línea no coinciden: Argentina 14, Brasil 14, Paraguay 0, Uruguay 0. Acá se carga el de la Argentina.

How this line was reached. The annex writes its list in NCM 2012, while imports are declared in the edition in force. The line follows from Mercosur's official correlation tables (2012 to 2017 and 2017 to 2022), published by Brazil's CAMEX. The 2012 line was broader. When the nomenclature changed it was split into several, and today's code is one of the parts. What the annex sets for that line applies to this part. 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 7 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

  • Ministerio de Salud
    RT - Protocolo de Cuantificación de Ftalatos en Juguetes
    Customs regime: definitive/temporary · Goods: new
    Para determinar el contenido de ftalatos en juguetes, los LABORATORIOS DE ENSAYO deberán ajustar su operatoria al PROTOCOLO DE CUANTIFICACION DE FTALATOS que se acompaña como ANEXO II de la Res. 2/2011.
    When it applies: La verificación del cumplimiento de lo dispuesto en los artículos 1º y 2º de la Res.MS 583/08 se concretará a través de la obtención de un certificado emitido por un ORGANISMO DE CERTIFICACION DE PRODUCTOS en base a resultados de ensayos realizados por LABORATORIOS DE ENSAYO, ambos acreditados por el ORGANISMO ARGENTINO DE ACREDITACION, y reconocidos por el Ministerio de Salud.
    The agency's text (in Spanish)
    Mandatory
  • SENASA
    Aviso de Importación de Alimentos, UPEI, Envases y Muestras - Alta Vigilancia.
    Customs regime: definitive · Goods: new
    For 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:
    In 3907.61.00, only for SIM subdivisions 3907.61.00.111X.
    The agency's text (in Spanish)
    Mandatory
  • SENASA
    Embalajes de Madera de Importación*
    Customs regime: definitive/temporary · Goods: new
    For 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 Ambiente
    Autorización de exportación/importación de productos químicos y artículos comprendidos en el Convenio de Estocolmo
    Customs regime: definitive · Goods: new
    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
  • Subsecretaría de Ambiente
    Solicitud de exención de productos químicos y artículos comprendidos en el Convenio de Estocolmo - Anexo II y III
    Customs regime: definitive · Goods: new
    Trámite 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

Only for temporary imports, transit or other regimes

  • SENASA
    Libre circulación de importaciones temporales - alimentos y materiales en contacto
    Customs regime: temporary, in transit · Goods: new
    Permite el ingreso temporal de mercadería al país con la obligación de reexportarla para consumo en un plazo determinado
    In 3907.61.00, only for SIM subdivisions 3907.61.00.111X.
    The agency's text (in Spanish)
    Mandatory

Optional: tools, not requirements

  • Secretaría de Industria, Comercio y de la Pequeña y Mediana Empresa
    Solicitud Resolución Anticipada de Origen
    Customs regime: definitive · Goods: new/used
    When 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.

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