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Fish › Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

CN code0305 62 00

Flow
Export Argentina → European Union
Destination
The whole European Union
Sheet generated
30 October 2026

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0 · Verdict

Amber · enters through a border control post, with a certificate

The product enters the European Union duty-free.

Recommended action: make sure origin can be proven, because without proof of origin the preference does not apply and the MFN duty is paid.

Fish › Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) (CN 0305 62 00) enters the European Union duty-free today under the EU-Mercosur Agreement, instead of 13% without it. There is no quota, so it applies to any quantity. Data as of 30 October 2026, from the EU-Mercosur Interim Trade Agreement and the Combined Nomenclature 2026.

1 · Classification

The product in the three nomenclatures

This sheet is built on the EU tariff line 0305 62 00, which is the code the importer declares in the European Union. In Argentina it corresponds to NCM 0305.62.00. The classification should be confirmed by a customs broker.

NomenclatureCodeVersionOfficial description
NCM (Argentina)0305.62.00NCM in force 2026Bacalaos (Gadus morhua, Gadus ogac, Gadus macrocephalus)
CN (European Union)0305 62 00CN 2026 (annex in CN 2013: 0305 62 00)Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus )
HS (worldwide)0305.62Harmonized SystemFish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
Source: official CN 2026 and NCM catalogues0305 62 00 in TARICOfficial description in TARIC

2 · Duty and schedule

The duty today and when it reaches zero

Green · already duty-free

The preferential duty today is 0%. The MFN duty, without the agreement, is 13%. It has been at zero from the start of the agreement (1 May 2026). On the Argentine side, the export duty today is 7% (Decree 230/2020).

Base rate (annex)
13%
Appendix 2-A-1, line 0305 62 00 in CN 2013
MFN duty in force
13%
In force since 1 January 2026
Preferential duty today
0%
Category 0 · year 0 of the schedule
Staging category
0
Reaches zero
From the start (1 May 2026)
Export duty (Argentina) today
7%
Art. 1 and Annex I
Export refund (Argentina) today
0.75%
Art. 1 and Annex I · when exporting outside Mercosur
Importing this product from Europe into Argentina

The agreement also lowers what Argentina charges on European goods. Appendix 2-A-2 mirrors the one used in the rest of this sheet. It sets the duty Argentina charges on EU goods entering the country, and lowers it on the same timetable. For an EU supplier selling this product to Argentina, this is the duty that applies.

Import sheet, laid out for buyers sourcing from Europe

Annex line (NCM 2012)Base rateCategoryReaches zero
0305.62.00
Bacalaos (Gadus) salados, sin secar ni ahumar, en salmuera
Declared today as 0305.62.00 · Same code, unchanged
Which reads: Bacalaos (Gadus morhua, Gadus ogac, Gadus macrocephalus)
0%0from the start of the agreement (1 May 2026)

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). All of this covers only the duty. If the purchase falls within a quota, an import licence is also needed (it is below, in the authorisations block). What other Argentine agencies require for entry is below, as the VUCE publishes it. Which ones apply depends on the SIM subdivision declared, set by the customs broker.

Argentine agencies involved in the import

The duty comes from the agreement, the rest is required by each agency. The VUCE assigns 5 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

  • 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
  • SENASA
    Importación de Productos de Origen Animal
    Customs regime: definitive · Goods: new
    For goods from the European Union: It is still required, and the health requirement depends on the country: SENASA sets it for each import according to the risk of the country, the product and the destination, and writes it into the import authorisation, valid for one year. The plant must be approved by the veterinary authority of the country of origin, and each consignment travels with the original health certificate of that authority, which must match the authorisation and be in Spanish or translated by a sworn translator. The certificate model is requested from SENASA: its public query covers only live animals and reproductive material. Source: SENASA Resolution 816/2002, Annex III, points 1, 2, 8, 9 and 24.
    El trámite permite solicitar autorización para importar productos, subproductos y alimentos para animales.
    When it applies: Productos, subproductos, derivados de origen animal y alimentos terminados para animales de compañía
    The agency's text (in Spanish)
    Mandatory
  • Subsecretaría de Ambiente
    Declaración Jurada para la Actualización del Plantel de Ejemplares Vivos y subproductos de fauna silvestre.
    Customs regime: definitive/temporary · Goods: new
    Actualización de datos. Condición necesaria para la autorización al tránsito interjurisdiccional, importación, exportación, industrialización, comercialización, de ejemplares vivos, productos y subproductos de fauna silvestre. Esta inscripción no configura habilitación alguna para operar ni sustituye los permisos, autorizaciones e inscripciones que para cada actividad dispongan las autoridades competentes en el ámbito de sus jurisdicciones.
    When it applies: Registrar a las personas humanas o jurídicas que realicen tránsito interjurisdiccional, comercio con tránsito interjurisdiccional, comercio en jurisdicción federal, importación, exportación y reexportación de ejemplares vivos, productos y subproductos de la fauna silvestre.
    The agency's text (in Spanish)
    Mandatory
  • Subsecretaría de Ambiente
    Registro Público Único de Operadores de Fauna Silvestre
    Customs regime: definitive/temporary · Goods: other
    Deben inscribirse en el REGISTRO PÚBLICO ÚNICO DE OPERADORES de FAUNA SILVESTRE todos aquellas personas humanas o jurídicas que realicen tránsito interjurisdiccional, comercio con tránsito interjurisdiccional, comercio en jurisdicción federal, importación, exportación y reexportación de ejemplares vivos, productos y subproductos de la fauna silvestre (Resolución 170/21)
    When it applies: Para personas humanas o jurídicas que realicen tránsito interjurisdiccional, comercio con tránsito interjurisdiccional, comercio en jurisdicción federal, importación, exportación y reexportación de ejemplares vivos, productos y subproductos de la fauna silvestre.
    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.

Year-by-year table and how it is calculated
FromStageAd valoremSpecific (€)Applies
1 May 20261 of 1 (year 0)0%—Duty-free

How it is calculated. This line has been duty-free since the first day of the agreement. It is already at zero.

Additional refund. Certified organic products, products bearing the Alimentos Argentinos una elección natural seal and products with a registered designation of origin or geographical indication get an additional 0.5% (Decree 1341/2016, Arts. 3 to 5, maintained by Art. 11 of Decree 557/2023). They do not add up: a product that meets more than one condition still gets 0.5% (Resolution 90-E/2017, Art. 9), and each condition is proven with a certificate per shipment (Arts. 1 and 2).

On the Argentine side. Today's export duty is set by Decree 230/2020, Art. 1 and Annex I (IF-2020-14355915-APN-SSMA#MAGYP), and it is the rate the VUCE applies (checked on 17 October 2026).

Duty savings calculator

EU import duty is calculated on the customs value, which in practice is the CIF value (goods plus freight and insurance to the EU port). Enter what you export in a year, in euros or in dollars.

Without the agreement (MFN)
€13,000
13%
With the agreement
€0
0%
Saving over a year
€13,000
100% less than without the agreement

With the agreement it already enters duty-free. You save €13,000 a year against the MFN duty.

Only have the FOB value? Estimate the customs value

The EU customs value is, in practice, the CIF value (FOB plus freight and insurance to the EU port). Enter the three amounts and carry the result up.

Estimated customs value: €4,500

3 · Tariff-rate quota and access

The agreement has no tariff-rate quota for this line

Green · does not depend on any quota

The agreement opens no tariff-rate quota (TRQ) for this line. The preference therefore applies to every shipment, with no volume limit and no quota procedure.

Where to check it
  1. Section B of Annex 2-A lists the 23 quotas the European Union opens for Mercosur. None covers this line.
  2. Quotas open to all countries. The Union opens on this line 2 quotas outside the agreement for all origins or for a group that includes Argentina. An importer can use them for Argentine goods, competing with those of other countries for the same quantity. They are separate from the agreement, and the in-quota duty comes from TARIC, origin Argentina.
  3. 09.0007. In-quota duty 0%, against the MFN duty of 13%. It is open to all third countries. It applies only to TARIC subdivisions 0305 62 00 20, 0305 62 00 25, 0305 62 00 50, 0305 62 00 60. The volume is 24,998 t per period (1 January to 31 December). The regulation sets no end date; TARIC has it open until 31 December 2026. It is opened by Council Regulation (EC) No 32/2000. The day's balance is in the Commission's quota consultation.
  4. 09.2765. In-quota duty 0%, against the MFN duty of 13%. It is open to all origins. It applies only to TARIC subdivisions 0305 62 00 20, 0305 62 00 25, 0305 62 00 29. It requires end-use, the goods must go to the use the regulation sets. The volume is 2,000 t per period (1 January to 31 December). It applies until 31 December 2027, under the regulation. It is allocated first come, first served, with the order number on the customs declaration (Council Regulation (EU) 2023/2720). The day's balance is in the Commission's quota consultation.
PeriodVolumeStatus

If the product may fall under one of them, write to us and we will review it.

4 · Rules of origin

Whether the product qualifies as originating

Grey · not answered

To benefit from the preference the product has to be originating. The applicable rule is the one for 03.01 – 03.08, which requires that the materials of Chapter 3 be wholly Argentine or European. The other materials have no origin restriction under this rule. Answer the questions to see whether the product qualifies.

Materials questionnaire

Only the questions the case needs are shown. The result applies the Annex 3-B rule for this line.

1. Does the product use any material not originating in Argentina, another Mercosur country or the European Union?

A material bought in Brazil or in Europe counts as from the region only if it originates there. The supplier can confirm it.

Answer the questions. The answers apply the rule for 03.01 – 03.08 to this case.

Check the materials one by one with the origin assistant, with their tariff code and their share of the price.

The rule as published, the tolerance and the proof of origin

The rule, as published in the agreement: «Manufacture in which all the materials of Chapter 3 used are wholly obtained.»

Tolerance. Article 3.5 tolerates materials that do not meet the rule up to 10% of the ex-works price.

Cumulation. The agreement allows bilateral cumulation: originating materials of the other Party count as originating (Chapter 3 of the iTA).

How it is proven. Origin is proven with the exporter's statement on origin (Annex 3-C). At the start, the transitional certificate of origin of Annex 3-D also applies (notice 2026/875).

Edition. Annex 3-B is written in the 2017 Harmonized System and this sheet uses the edition in force. At four and six digits they almost always match. If the product changed heading between editions, the rule should be confirmed with the customs broker.

For now the certificate of origin is still accepted. Until 1 May 2029 the European Union also accepts the traditional certificate of origin, besides the exporter's own statement on origin. In the Spanish text: «Durante un período no superior a 3 (tres) años a partir de la fecha de entrada en vigor del presente Acuerdo, la Unión Europea aceptará también como declaración de origen un «certificado de origen» que indique que los productos importados en la Unión Europea cumplen los requisitos de origen establecidos en el presente Acuerdo.» (iTA, Annex 3-D, paragraph 1). The period may be extended by 2 more years at Mercosur's request.

5 · Health, technical and labelling requirements

What the product must meet to enter the EU

Amber · enters through a border control post, with a certificate

The product is on the list of goods the European Union controls at the border, so it enters through a border control post and with an official certificate. It is a procedure to complete, not a prohibition, but without it the consignment is not cleared, even at zero duty. This product class has 42 protected European names, names that cannot be used in the European Union. The Commission's portal (Access2Markets) assigns 10 EU product requirements to this line (technical, labelling or marketing rules). It assigns them to the whole line, and the table lists each one with its act and the link to check whether it applies to the product.

  • SPS
    Official control at an EU border control post
    Confirmedmust be met before shipment
    The consignment must enter through an approved border control post, be pre-notified in TRACES with a common health entry document (CHED) and travel with the official certificate that applies. The annex narrows it as follows: «Todo. Comprende cabezas, colas y estómagos de pescado y otros despojos comestibles de pescado.»
  • Where it is handled
    TRACES NT · EU consignment control system
    Confirmedprocedure
    The consignment is notified here before it arrives, and the certificate is issued by SENASA on the Argentine side.
  • Name · EU GI
    42 protected European names in this product class
    Confirmedthere are names that cannot be used
    This position falls in the class Carne, pescado y sus preparados, which the annex defines by code. Those names cannot be used in the European Union, not even with «type», «style» or «imitation». For example, Holsteiner Katenschinken / Holsteiner Schinken / Holsteiner Katenrauchschinken / Holsteiner Knochenschinken, Nürnberger Bratwürste; Nürnberger Rostbratwürste, Schwarzwälder Schinken, Tiroler Speck, Jambon d'Ardenne, Pâté gaumais, among others. Search the name used to sell the product. 2 of those names have a transitional regime, with a deadline.
  • Name · Mercosur GI
    10 Mercosur names are protected in the European Union
    Confirmeda protection in the exporter’s favour
    A product from one of those areas that meets its specification is protected by the name in the EU. See which ones.
EU requirements for this line (11)check which ones apply to the product

The European Commission assigns them to the whole line, so each one should be checked against the actual product.

Source: Access2Markets (European Commission) · checked on 1 September 2026

Source: Implementing Regulation (EU) 2021/632Protected names · Source: Annex 13-B of the agreementTechnical and labelling rules · Source: Access2MarketsImplementing Regulation (EU) 2021/632 · official border controlsTRACES NT · consignment notificationiTA, Annex 13-B · protected namesAccess2Markets · EU requirements for this lineAmber, because there is a requirement to meet before shipment.The annex also uses class names it does not define by code, with 73 names, which are on the protected names page (in Spanish).

6 · Authorisations and registrations

What must be approved before exporting

Amber · the country is authorised for 12 of 13 categories, check which one applies

There are two gates, in this order. First the country, since the European Union only admits products of animal origin from countries whose control plan it has approved, and Argentina is approved for 12 of 13 categories. Then the plant, which must be approved in Argentina and, for most products of animal origin, appear on the list the Commission publishes.

Source: Annex -I to Regulation (EU) 2021/405Establishment and registrations · No dataImplementing Regulation (EU) 2021/405, Annex -IEU lists of approved establishmentsSENASA · exports of products of animal originThe official guide to the Agreement requires approval and registration from quota users; this line has no quota.

7 · Cross-cutting EU regulations

EUDR, CBAM and safeguards

Green · does not cover this line

These are the rules that stop a shipment for reasons unrelated to the duty. Neither of the two covers this line, according to the list of codes in the annex of each regulation.

Green · does not cover this line

EUDR · deforestation

Prohibits placing on the EU market products linked to deforestation. It covers seven commodities (cattle, cocoa, coffee, oil palm, rubber, soya and wood). It does not cover this line, because it is not in the list of codes of Annex I.

Source: Regulation (EU) 2023/1115, Annex I
Green · does not cover this line

CBAM · carbon border adjustment

Charges at the EU border for the carbon embedded in certain energy-intensive goods (cement, electricity, fertilisers, iron and steel, aluminium and some chemicals). It does not cover this line, because it is not in the list of codes of Annex I.

Source: Regulation (EU) 2023/956, Annex I
Grey · no data on measures in force

Safeguards

Chapter 9 of the agreement allows either Party to suspend the preference for a product if increased imports cause injury to its industry. It is a mechanism, not a list, and nothing applies unless a specific measure has been imposed. Check in TARIC whether any measure is in force for 0305 62 00.

Measures in force · No data

8 · Destination

Choose a destination country

For information · no country chosen

The duty, the schedule, the quota and the rule of origin are the same in all twenty-seven Member States, so no country needs to be chosen for the above. What changes by country is the label language, VAT and local formalities.

Choose one of the destinations available

9 · EU market

How much of this product the EU imports

For information · context data

In 2025 the EU imported €432.1 million from outside the EU; Argentina is not among the suppliers.

Extra-EU imports, 2025
€432.1 million
15.7% more than in 2024 (€373.5 million)
Quantity, 2025
41,859 t
2.2% less than in 2024
Average import price
€10.32/kg
Value divided by quantity, from outside the EU
Argentina, 2025
No recorded sales
16 countries outside the EU supplied it

Where the EU buys from (2025)

RankCountryValueShare€/kg
1stNorway€197.6 million45.7%€11.03/kg
2ndIceland€164.7 million38.1%€10.68/kg
3rdFaroe Islands€18.1 million4.2%€10.69/kg
4thCanada€16.4 million3.8%€8.14/kg
5thRussia€14.8 million3.4%€9.71/kg

Brazil, Uruguay and Paraguay enter with the same cut (2025)

RankCountryValueShareQuantity€/kg
—ArgentinaNo sales———
—BrazilNo sales———
—UruguayNo sales———
—ParaguayNo sales———

Under the agreement they pay the same duty as Argentina, so they compete on price and volume. The rank is among all suppliers from outside the EU.

Who imports within the EU (2025)

RankMember StateValueShare
1stNetherlands€205.6 million47.6%
2ndSweden€133.9 million31.0%
3rdPortugal€40.1 million9.3%
4thGermany€29.7 million6.9%
5thDenmark€19.5 million4.5%

It is the Member State that declares the import, which is not always where the goods are consumed: the ports of the Netherlands and Belgium receive goods for the whole Union.

What your competitors pay

Of the 12 countries on the list, today 8 pay the same and 3 pay more. For the other one the duty cannot be compared in a single figure.

Country by country (12)

The 6 TARIC subdivisions of this line

The countries are the five largest non-EU suppliers of this line (Eurostat, Comext) and a fixed reference list, with an agreement with the EU (Chile, Mexico, Canada, South Africa, New Zealand and Vietnam) and without one (United States and China). Brazil, Paraguay and Uruguay enter under the same agreement as you.

Each figure is the TARIC measure in force today for that origin, in the edition of 1 October 2026. Before clearing goods, the importer checks TARIC with the date and the ten-digit code.

TARIC, European Commission, edition of 1 October 2026 (CIRCABC)

Source: Eurostat, Comext, 2025 · 13 October 2026Eurostat · Comext (DS-045409)Figures for this line in Eurostat (CSV)

10 · What to do, in order

The steps, in order

6 steps, in the order they are taken. Each one comes from a block of this sheet.

  1. 1
    Confirm the tariff classification with a customs broker
    This whole sheet depends on the line being 0305 62 00. If the line changes, so do the duty, the quota, the rule of origin and the requirements. It is the one step that cannot be skipped.
    Customs broker
  2. 2
    Register as an exporter with ARCA (Argentina)
    On the Argentine side, the export is lodged with customs, which requires registration in the exporters' register. That registration comes before the first shipment.
  3. 3
    Check that the product is originating, and be ready to prove it
    The rule for 03.01 – 03.08 requires that the materials of Chapter 3 be wholly Argentine or European. Without proof of origin there is no preference, and the MFN duty is paid even if the product qualifies. Origin is proven with the exporter's statement on origin (Annex 3-C). At the start, the transitional certificate of origin of Annex 3-D also applies (notice 2026/875).
    The exporter makes the statement. A certifying body is involved if the transitional certificate of Annex 3-D is needed.
  4. 4
    Obtain establishment approval and the health certificate
    This line is on the list of goods the European Union controls at the border. The certificate is issued by SENASA, and for that the establishment must be approved and, depending on the product, appear on the EU list of approved establishments.
    SENASA · on the EU side, DG SANTE
  5. 5
    The importer pre-notifies the consignment before arrival
    The consignment is announced in TRACES with a common health entry document (CHED) and enters through an approved border control post. If the port of destination has no post for this type of product, the consignment cannot enter there.
    TRACES NT · done by the EU importer
  6. 6
    Check the technical and labelling rules for the product
    Composition, additives, contaminants, packaging and label. The EU product requirements for this line are in block 5; the detail by destination country, in the Commission's search tool. See it in Access2Markets
    European Commission · Access2Markets

Sources and status by block

BlockMain sourceStatus
1 ClassificationCN 2026 and NCM in forceConfirmed
2 DutyiTA, Appendix 2-A-1 · Reg. (EU) 2025/1926Confirmed
3 QuotaiTA, Section BConfirmed
4 OriginiTA, Annex 3-BCheck
5 RequirementsAccess2Markets · Reg. 2021/632 · Reg. 2019/2072Check
6 AuthorisationsReg. 2021/405 · official guide to the AgreementCheck
7 Cross-cuttingReg. 2023/1115 · Reg. 2023/956 · TARICConfirmed
8 DestinationChoose a destination countryCheck
9 EU marketEurostat, Comext, 2025Confirmed

Data checked on 30 October 2026. Next scheduled change: 1 January 2027, when the schedule moves to its next stage and the new quota period opens. Confirmed: taken from the official source cited. Check: depends on the case. No data: the link in the block leads to where to find it.

Source: EU-Mercosur Interim Trade Agreement (iTA), provisionally applied since 1 May 2026.

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Download PDF (Spanish)PDF for the EU buyer The same PDF in SpanishWhatsAppCompare with other productsThe PDF, in Spanish, carries the date, the status of each block and the link to each source, for the customs broker.For the EU importer, with the duty payable today and when it reaches zero, the quota, the proof of origin and the border controls.Who advises you

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