Cueros y pieles en bruto, de bovino o de equino › Divididos con la flor

NCM code4101.90.20

Flow
Import from the European Union
Destination
Argentina
Sheet generated
30/10/2026

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Import from Europe

What the agreement changes when buying it in the European Union

Imported from the European Union, it enters Argentina duty-free under the agreement, from the start of the agreement (1 May 2026).

The position in the NCM, level by level
  1. Pieles (excepto la peletería) y cueros
  2. Cueros y pieles en bruto, de bovino (incluido el búfalo) o de equino (frescos o salados, secos, encalados, piquelados o conservados de otro modo, pero sin curtir, apergaminar ni preparar de otra forma), incluso depilados o divididos
  3. Los demás, incluidos los crupones, medios crupones y faldas
  4. Divididos con la flor

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, 0%. That is what Argentina currently charges on this code from outside Mercosur (extra-zone import duty), with a common external tariff (CET) of 0%, 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 0%, keeping the same preference margin (iTA, artículo 2.4, apartado 7). The figures below already reflect it.

Today, under the agreement
0%
Base rate
2%
Category
10

Category «10». Falls in 11 equal stages and reaches zero on 1 January 2036.

Annex line (NCM 2012) 4101.90.20 Los demás cueros y pieles, de bovino, divididos con la flor
Declared today as 4101.90.20 · Same code, unchanged

Duty year by year
YearFromDuty
2026 · applies today1 May 20260%
20271 January 20270%
20281 January 20280%
20291 January 20290%
20301 January 20300%
20311 January 20310%
20321 January 20320%
20331 January 20330%
20341 January 20340%
20351 January 20350%
20361 January 20360%

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

  • 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

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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Request advice

It goes with code 4101.90.20. Tell us what you are bringing in from Europe and what you need to solve. GO Argentina Consulting will reply.