0 · Verdict
Red · excluded from liberalisationThe agreement does not reduce the duty on this line, so the MFN duty remains, €167.2/100 kg/net.
Recommended action: check the classification with a customs broker, since a neighbouring line may be treated differently.
Whey › Exceeding 27 % (CN 0404 90 29) is in the schedule of the EU-Mercosur Agreement with no reduction (category «E») and pays the MFN duty, €167.2/100 kg/net. 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 0404 90 29, which is the code the importer declares in the European Union. In Argentina it corresponds to NCM 0404.90.00. The classification should be confirmed by a customs broker.
| Nomenclature | Code | Version | Official description |
|---|---|---|---|
| NCM (Argentina) | 0404.90.00 | NCM in force 2026 | Los demás |
| CN (European Union) | 0404 90 29 | CN 2026 (annex in CN 2013: 0404 90 29) | Other: not containing added sugar or other sweetening matter, of a fat content, by weight: exceeding 27 % |
| HS (worldwide) | 0404.90 | Harmonized System | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included |
2 · Duty and schedule
The duty today and when it reaches zero
The agreement does not reduce the duty on this line. The duty is the MFN rate, €167.2/100 kg/net, now and in the years ahead. On the Argentine side, the export duty today is 0% (Decree 697/2024).
This line is left out of the agreement's reduction. GO can help confirm the product's classification, which is what decides the line.
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 rate | Category | Reaches zero |
|---|---|---|---|
| 0404.90.00 Los demás productos constituidos por los componentes naturales de la leche, incluso con adición de azúcar u otro edulcorante, etc. Declared today as 0404.90.00 · Same code, unchanged | 14% | E | No data |
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 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
- SENASAAviso de Importación de Alimentos, UPEI, Envases y Muestras - Alta Vigilancia.Customs regime: definitive · Goods: newFor 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 - 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 - SENASAImportación de Productos de Origen AnimalCustoms regime: definitive · Goods: newFor 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
- SENASAAutorización de Importación de Alimentos, UPEI, Envases y Muestras.Customs regime: definitive · Goods: newFor 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
- SENASALibre circulación de importaciones temporales - alimentos y materiales en contactoCustoms regime: temporary, in transit · Goods: newPermite 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 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
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
| From | Stage | Ad valorem | Specific (€) | Applies |
|---|
No year-by-year table. This line is excluded from liberalisation. The agreement gives it no preference: the MFN duty applies, today and in the future.
No calculator. Argentina gets no reduction on this line and pays the base rate, so there is no saving to calculate.
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).
3 · Tariff-rate quota and access
This line has no tariff-rate quota
The agreement opens no tariff-rate quota (TRQ) for this line. Nor does it get a reduction, because the agreement excludes it from liberalisation (category «E»), so it pays the MFN duty whatever the volume.
Where to check it
- Section B of Annex 2-A lists the 23 quotas the European Union opens for Mercosur. None covers this line.
| Period | Volume | Status |
|---|
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
To benefit from the preference the product has to be originating. The applicable rule is the one for 04.03 – 04.10, 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.
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
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.
- SPSOfficial control at an EU border control postConfirmedmust be met before shipmentThe 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: «Todos, incluso los productos lácteos para lactantes. El código NC 0404 10 48 comprende el calostro bovino, líquido, desnatado y descaseinado, para consumo humano. El código NC 0404 90 21 comprende el calostro parcialmente desnatado en polvo, secado por atomización, cuya caseína no se haya extraído, para consumo humano.»
- Where it is handledTRACES NT · EU consignment control systemConfirmedprocedureThe 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.
- EU · healthHealth control of products of animal origin for human consumptionRegulation 2017/625, Regulation 852/2004, Regulation 853/2004 and 13 more acts
- EU · healthHealth control of products of animal origin not intended for human consumptionRegulation 2017/625, Regulation 183/2005, Regulation 142/2011 and 3 more acts
- EU · healthControl of contaminants in foodstuffsRegulation 2017/625, Regulation 315/1993, Regulation 2023/915 and 3 more acts
- EU · healthHealth control of Genetically Modified (GM) food and novel food
- EU · healthControl of pesticide residues in plant and animal products intended for human consumptionRegulation 2017/625, Regulation 2021/405, Regulation 2022/1644 and 7 more acts
- EU · healthControl of residues of veterinary medicines in animals and animal products for human consumptionRegulation 2017/625, Regulation 2021/405, Regulation 2022/1644 and 12 more acts
- EU · labellingLabelling of foodstuffsRegulation 1169/2011, Regulation 2018/848, Regulation 834/2007 and 9 more acts
- EU · healthTraceability, compliance and responsibility in food and feedRegulation 178/2002
- Only if applicableVoluntary - Products from organic productionRegulation 2018/848, Regulation 834/2007, Regulation 2021/2325 and 4 more acts
Source: Access2Markets (European Commission) · checked on 1 September 2026
6 · Authorisations and registrations
What must be approved before exporting
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.
- Third-country listArgentina is on the list of authorised countriesConfirmedArgentina is authorised for «Milk»The Commission has approved Argentina's control plan for «Milk», the category of the annex this position falls under (leche y productos lácteos).
- Establishment approvalThe plant, approved in Argentina and listed by the European UnionNo dataNo data. It is in SENASA's register and the European Commission's list of establishments.
- Exporter registrationRegistration as an exporter with Argentine customsNo dataNo data. It is in ARCA's register of importers and exporters.
7 · Cross-cutting EU regulations
EUDR, CBAM and safeguards
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.
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 ICBAM · 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 ISafeguards
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 0404 90 29.
Measures in force · No data8 · Destination
Choose a destination country
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
In 2025 the EU imported €97,444 from outside the EU; Argentina is not among the suppliers.
Where the EU buys from (2025)
| Rank | Country | Value | Share | €/kg |
|---|---|---|---|---|
| 1st | Switzerland | €97,270 | 99.8% | — |
| 2nd | New Zealand | €150 | 0.2% | — |
| 3rd | Mauritius | €17 | less than 0.1% | — |
| 4th | Norway | €6 | less than 0.1% | — |
| 5th | United Kingdom | €1 | less than 0.1% | — |
Brazil, Uruguay and Paraguay enter with the same cut (2025)
| Rank | Country | Value | Share | Quantity | €/kg |
|---|---|---|---|---|---|
| — | Argentina | No sales | — | — | — |
| — | Brazil | No sales | — | — | — |
| — | Uruguay | No sales | — | — | — |
| — | Paraguay | No 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)
| Rank | Member State | Value | Share |
|---|---|---|---|
| 1st | Slovakia | €97,184 | 99.7% |
| 2nd | Netherlands | €151 | 0.2% |
| 3rd | Germany | €86 | 0.1% |
| 4th | Belgium | €17 | less than 0.1% |
| 5th | Sweden | €6 | less than 0.1% |
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 6 pay less than you and 6 pay the same.
Country by country (12)
- Argentina, today€167.2/100 kg/netNo reduction (category «E»), pays the MFN duty
- Switzerland1st EU supplier€167.2/100 kg/netPays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2204/99, since 1 July 2000
- New Zealand2nd EU supplier€167.2/100 kg/netPays the same as youNo preference, pays the MFN dutyIt also has a quota (order 09.7903) where it pays 0%.TARIC, measure 103 (MFN duty), Regulation 2204/99, since 1 July 2000
- Mauritius3rd EU supplier0%Pays less than youEU-Eastern and Southern Africa agreementTARIC, measure 142 (tariff preference), Decision 0196/12, since 6 November 2016
- Norway4th EU supplier€167.2/100 kg/netPays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2204/99, since 1 July 2000
- United Kingdom5th EU supplier0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 2253/20, since 1 January 2021
- Chile0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 3016/24, since 1 February 2025
- Mexico€167.2/100 kg/netPays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2204/99, since 1 July 2000
- Canada0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0037/17, since 21 September 2017
- South Africa0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 1623/16, since 6 November 2016
- Vietnam0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0753/20, since 1 August 2020
- United States€167.2/100 kg/netPays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2204/99, since 1 July 2000
- China€167.2/100 kg/netPays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2204/99, since 1 July 2000
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)
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.
- 1Confirm the tariff classification with a customs brokerThis whole sheet depends on the line being 0404 90 29. 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
- 2Register 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.
- 3Check that the product is originating, and be ready to prove itThe rule for 04.03 – 04.10 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.
- 4Obtain establishment approval and the health certificateThis 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.
- 5The importer pre-notifies the consignment before arrivalThe 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
- 6Check the technical and labelling rules for the productComposition, 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 Access2MarketsEuropean Commission · Access2Markets