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Milk and cream › In immediate packings of a net content not exceeding two litres

CN code0401 40 10

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

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0 · Verdict

Amber · duty being phased out

The product can be exported with the agreement's preference. The duty today is €52.26/100 kg/net instead of €57.5/100 kg/net, and it reaches zero on 1 January 2036.

Recommended action: make sure origin can be proven and that the importer claims the preference in the customs declaration.

Milk and cream › In immediate packings of a net content not exceeding two litres (CN 0401 40 10) pays €52.26/100 kg/net EU duty today under the EU-Mercosur Agreement, instead of €57.5/100 kg/net without it. It reaches zero on 1 January 2036. There is no quota, so the reduction 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 0401 40 10, which is the code the importer declares in the European Union. In Argentina there are 3 NCM lines under the same 6 digits; the exporter's product is one of them. The classification should be confirmed by a customs broker.

NomenclatureCodeVersionOfficial description
NCM (Argentina)0401.40.10NCM in force 2026Leche
NCM (Argentina)0401.40.21NCM in force 2026UHT («Ultra High Temperature»)
NCM (Argentina)0401.40.29NCM in force 2026Las demás
CN (European Union)0401 40 10CN 2026 (annex in CN 2013: 0401 40 10)Of a fat content, by weight, exceeding 6 % but not exceeding 10 %: in immediate packings of a net content not exceeding two litres
HS (worldwide)0401.40Harmonized SystemMilk and cream, not concentrated nor containing added sugar or other sweetening matter
Source: official CN 2026 and NCM catalogues0401 40 10 in TARICOfficial description in TARIC

2 · Duty and schedule

The duty today and when it reaches zero

Amber · duty being phased out

The preferential duty today is €52.26/100 kg/net. The MFN duty, without the agreement, is €57.5/100 kg/net. It reaches zero on 1 January 2036. On the Argentine side, the export duty today is 0% (Decree 697/2024).

Base rate (annex)
€57.5/100 kg/net
Appendix 2-A-1, line 0401 40 10 in CN 2013
MFN duty in force
€57.5/100 kg/net
In force since 1 January 2026
Preferential duty today
€52.26/100 kg/net
Category 10 · year 0 of the schedule
Staging category
10
Reaches zero
1 January 2036
Export duty (Argentina) today
0%
art. 3 y planilla del Anexo del Decreto 506/2023
Export refund (Argentina) today
0%
art. 4 y planilla del Anexo del Decreto 506/2023 · maintained by Decree 526/2025, Art. 2 · when exporting outside Mercosur

Next step down. On 1 January 2027 the duty goes down from €52.26/100 kg/net to €47.03/100 kg/net (stage 2 of 11). It reaches zero on 1 January 2036. Add it to your calendar (.ics) · Everything that changes on 1 January

How the duty comes down under the agreement
Without the agreement202720362028202920302031203220332034Today
  • Today €52.26/100 kg/net
  • Next step down · 1 January 2027 €47.03/100 kg/net
  • Reaches zero · 1 January 2036
  • Without the agreement €57.5/100 kg/net
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
0401.40.10
Leche con un contenido de materias grasas superior al 6 % pero inferior o igual al 10 % en peso
Declared today as 0401.40.10 · Same code, unchanged
12%101 January 2036
0401.40.21
Nata (crema) UHT con un contenido de materias grasas superior al 6 % pero inferior o igual al 10 % en peso
Declared today as 0401.40.21 · Same code, unchanged
Which reads: UHT («Ultra High Temperature»)
14%101 January 2036
0401.40.29
Las demás natas (cremas) con un contenido de materias grasas superior al 6 % pero inferior o igual al 10 % en peso
Declared today as 0401.40.29 · Same code, unchanged
12%101 January 2036

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). This EU line corresponds to more than one Argentine code, each with its own line. Look for the declared one in the table. 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 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

  • 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:
    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
  • 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

Only for goods without certification from an EU country

  • SENASA
    Autorización de Importación de Alimentos, UPEI, Envases y Muestras.
    Customs regime: definitive · Goods: new
    For 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

  • 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
    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 11 (year 0)—52.26Preferential
1 January 20272 of 11—47.03Preferential
1 January 20283 of 11—41.8Preferential
1 January 20294 of 11—36.57Preferential
1 January 20305 of 11—31.33Preferential
1 January 20316 of 11—26.16Preferential
1 January 20327 of 11—20.93Preferential
1 January 20338 of 11—15.69Preferential
1 January 20349 of 11—10.46Preferential
1 January 203510 of 11—5.23Preferential
1 January 203611 of 11—0Duty-free

How it is calculated. Category 10 eliminates the duty in 11 equal stages: the first on 1 May 2026 and the others each 1 January. This is stage 1 of 11, so 90.9% of the base rate is paid. It reaches zero on 1 January 2036.

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 697/2024, art. 3 y planilla del Anexo del Decreto 506/2023 (IF-2023-115976867-APN-SSGYPA#MEC), 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)
€11,500
€57.5/100 kg/net
With the agreement
€10,452
€52.26/100 kg/net
Saving over a year
€1,048
9% less than without the agreement

Year by year, until it reaches zero

At these amounts, from this year to 2036 you save €68,659 in total. From 1 January 2036 it enters duty-free and you save €11,500 a year.

20262027202820292030203120322033203420352036
Without the agreementWith the agreement
YearSaving that yearCumulativeDutyYou pay with the agreement
2026today8 months€699€699€52.26/100 kg/net€6,968
2027€2,094€2,793€47.03/100 kg/net€9,406
2028€3,140€5,933€41.8/100 kg/net€8,360
2029€4,186€10,119€36.57/100 kg/net€7,314
2030€5,234€15,353€31.33/100 kg/net€6,266
2031€6,268€21,621€26.16/100 kg/net€5,232
2032€7,314€28,935€20.93/100 kg/net€4,186
2033€8,362€37,297€15.69/100 kg/net€3,138
2034€9,408€46,705€10.46/100 kg/net€2,092
2035€10,454€57,159€5.23/100 kg/net€1,046
2036€11,500€68,659Duty-free€0

Each row assumes you export the amounts entered every year and that the MFN duty stays as it is today, though the EU may change it.

Year 0 of the agreement runs from 1 May 2026 to 31 December 2026, so it counts 8 of the 12 months of the amounts entered.

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

This line has no tariff-rate quota

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.
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 0401.10 – 0402.91, which requires that the materials of Chapter 4 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 0401.10 – 0402.91 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 4 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. The Commission's portal (Access2Markets) assigns 8 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: «Todas. En esta partida se clasifica la leche para la alimentación animal, mientras que los piensos para animales con adición de leche están incluidos en la partida 2309. La leche para usos terapéuticos o profilácticos se clasifica en la partida 3001.»
  • 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.
EU requirements for this line (9)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) 2021/632Technical and labelling rules · Source: Access2MarketsImplementing Regulation (EU) 2021/632 · official border controlsTRACES NT · consignment notificationAccess2Markets · 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

Green · Argentina is authorised for «Milk»

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 «Milk». 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 0401 40 10.

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 €543,552 from outside the EU; Argentina is not among the suppliers.

Extra-EU imports, 2025
€543,552
54.0% more than in 2024 (€353,021)
Quantity, 2025
202 t
18.3% more than in 2024
Average import price
€2.69/kg
Value divided by quantity, from outside the EU
Argentina, 2025
No recorded sales
8 countries outside the EU supplied it

Where the EU buys from (2025)

RankCountryValueShare€/kg
1stBosnia & Herzegovina€354,12265.1%€2.12/kg
2ndUnited Kingdom€181,75733.4%€5.77/kg
3rdUkraine€7,2031.3%€2.14/kg
4thUnited States€3160.1%—
5thNorway€137less than 0.1%—

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
1stRomania€215,13639.6%
2ndIreland€181,75233.4%
3rdBulgaria€74,65913.7%
4thCroatia€69,92912.9%
5thItaly€1,1250.2%

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 7 pay less than you and 5 pay more. When you reach zero on 1 January 2036, none of them will pay less than you.

Country by country (12)

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 0401 40 10. 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 0401.10 – 0402.91 requires that the materials of Chapter 4 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) 2025/1926Check
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 AgreementConfirmed
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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We will contact you about this product: 0401 40 10 · export to the European Union.

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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