0 · Verdict
Amber · duty being phased outThe product can be exported with the agreement's preference. The duty today is €0.36/100 kg de peso neto, por 1 % de sacarosa instead of €0.4/100 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.
Food preparations not elsewhere specified or included › Flavoured or coloured sugar syrups › Other (CN 2106 90 59) pays €0.36/100 kg de peso neto, por 1 % de sacarosa EU duty today under the EU-Mercosur Agreement, instead of €0.4/100 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 31 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 2106 90 59, which is the code the importer declares in the European Union. In Argentina there are 8 NCM lines under the same 6 digits; the exporter's product is one of them. The classification should be confirmed by a customs broker.
| Nomenclature | Code | Version | Official description |
|---|---|---|---|
| NCM (Argentina) | 2106.90.10 | NCM in force 2026 | Preparaciones de los tipos utilizados para la elaboración de bebidas |
| NCM (Argentina) | 2106.90.21 | NCM in force 2026 | Para la fabricación de budines en envases inmediatos de contenido inferior o igual a 1 kg |
| NCM (Argentina) | 2106.90.29 | NCM in force 2026 | Los demás |
| NCM (Argentina) | 2106.90.30 | NCM in force 2026 | Complementos alimenticios |
| NCM (Argentina) | 2106.90.40 | NCM in force 2026 | Mezclas a base de ascorbato de sodio y glucosa aptas para chacinados |
| NCM (Argentina) | 2106.90.50 | NCM in force 2026 | Chicles y demás gomas de mascar, sin azúcar |
| NCM (Argentina) | 2106.90.60 | NCM in force 2026 | Caramelos, confites, pastillas y productos similares, sin azúcar |
| NCM (Argentina) | 2106.90.90 | NCM in force 2026 | Las demás |
| CN (European Union) | 2106 90 59 | CN 2026 (annex in CN 2013: 2106 90 59) | Other: flavoured or coloured sugar syrups: other: other |
| HS (worldwide) | 2106.90 | Harmonized System | Food preparations not elsewhere specified or included |
2 · Duty and schedule
The duty today and when it reaches zero
The preferential duty today is €0.36/100 kg de peso neto, por 1 % de sacarosa. The MFN duty, without the agreement, is €0.4/100 kg/net. It reaches zero on 1 January 2036. On the Argentine side, the export duty today is 0% (Decree 38/2025).
Next step down. On 1 January 2027 the duty goes down from €0.36/100 kg de peso neto, por 1 % de sacarosa to €0.32/100 kg de peso neto, por 1 % de sacarosa (stage 2 of 11). It reaches zero on 1 January 2036. Add it to your calendar (.ics) · Everything that changes on 1 January
- Today €0.36/100 kg de peso neto, por 1 % de sacarosa
- Next step down · 1 January 2027 €0.32/100 kg de peso neto, por 1 % de sacarosa
- Reaches zero · 1 January 2036
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
- 2106.90.10Preparaciones de los tipos utilizados para la elaboración de bebidas
- 2106.90.21Para la fabricación de budines en envases inmediatos de contenido inferior o igual a 1 kg
- 2106.90.29Los demás
- 2106.90.30Complementos alimenticios
- 2106.90.40Mezclas a base de ascorbato de sodio y glucosa aptas para chacinados
- 2106.90.50Chicles y demás gomas de mascar, sin azúcar
- 2106.90.60Caramelos, confites, pastillas y productos similares, sin azúcar
- 2106.90.90Las demás
| Annex line (NCM 2012) | Base rate | Category | Reaches zero |
|---|---|---|---|
| 2106.90.10 Las demás preparaciones de los tipos utilizados para la elaboración de bebidas Declared today as 2106.90.10 · Same code, unchanged El anexo fija un tipo por país y en esta línea no coinciden: Argentina 22, Brasil 14, Paraguay 14, Uruguay 0. Acá se carga el de la Argentina. | 22% | E | No data |
| 2106.90.21 Las demás preparaciones para budines, en envases inmediatos de contenido inferior o igual a 1 kg Declared today as 2106.90.21 · Same code, unchanged Which reads: Para la fabricación de budines en envases inmediatos de contenido inferior o igual a 1 kg | 18% | E | No data |
| 2106.90.29 Polvos para la fabricación de cremas, helados, gelatinas, etc. Declared today as 2106.90.29 · Same code, unchanged Which reads: Los demás | 16% | 10 | 1 January 2036 |
| 2106.90.30 Complementos alimenticios Declared today as 2106.90.30 · Same code, unchanged | 16% | 10 | 1 January 2036 |
| 2106.90.40 Mezclas a base de ascorbato de sodio y glucosa, para preparaciones Declared today as 2106.90.40 · Same code, unchanged Which reads: Mezclas a base de ascorbato de sodio y glucosa aptas para chacinados | 14% | 10 | 1 January 2036 |
| 2106.90.50 Chicles, sin azúcar Declared today as 2106.90.50 · Official correlation table · the 2012 line was split Which reads: Chicles y demás gomas de mascar, sin azúcar | 16% | 10 | 1 January 2036 |
| 2106.90.60 Caramelos, confites, pastillas y productos similares, sin azúcar Declared today as 2106.90.60 · Official correlation table · the 2012 line was split | 16% | 10 | 1 January 2036 |
| 2106.90.90 Las demás preparaciones alimenticias Declared today as 2106.90.90 · Official correlation table · the 2012 line was split | 16% | 10 | 1 January 2036 |
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. 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 8 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
- ANMATImportación de especialidades medicinalesCustoms regime: definitive/temporary · Goods: newEl Régimen permite importar a laboratorios, empresas y/o entidades privadas autorizadas por ANMAT especialidades medicinales cualquiera sea el estado de elaboración (productos terminados, granel, acondicionamiento primario, muestra médica, estándares de referencia, muestras para uso en laboratorio, insumos, ingrediente farmacéutico activo, materia prima, excipientes).When it applies: Para mayor informacion, se recomienda verificar los instructivos y formularios en el siguiente link https://www.argentina.gob.ar/anmat/regulados/instructivos-y-formulariosOnly for 2106.90.30, 2106.90.90, among the Argentine codes of this position. In 2106.90.30, only for SIM subdivisions 2106.90.30.100X. In 2106.90.90, only for SIM subdivisions 2106.90.90.100F, 2106.90.90.900Z.
The agency's text (in Spanish)
Mandatory - 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 - SENASAProductos Veterinarios - Autorización de Exportación/ImportaciónCustoms regime: definitive · Goods: newRégimen de requisitos necesarios para la Importación y Exportación de Productos Veterinarios.When it applies: Descargar Manual de Usuario SigVetOnly for 2106.90.30, 2106.90.90, among the Argentine codes of this position. In 2106.90.30, only for SIM subdivisions 2106.90.30.900Q. In 2106.90.90, only for SIM subdivisions 2106.90.90.200L.
The agency's text (in Spanish)
Mandatory - SENASAProductos Veterinarios Importación - Exportación NO Registrados.Customs regime: definitive · Goods: newRégimen de requisitos necesarios para la Importación y Exportación de Productos Veterinarios, que no llevan registro en el área.When it applies: Trámite para Productos sin RegistroOnly for 2106.90.30, 2106.90.90, among the Argentine codes of this position. In 2106.90.30, only for SIM subdivisions 2106.90.30.900Q. In 2106.90.90, only for SIM subdivisions 2106.90.90.200L.
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 |
|---|---|---|---|---|
| 1 May 2026 | 1 of 11 (year 0) | — | 0.36 | Preferential |
| 1 January 2027 | 2 of 11 | — | 0.32 | Preferential |
| 1 January 2028 | 3 of 11 | — | 0.29 | Preferential |
| 1 January 2029 | 4 of 11 | — | 0.25 | Preferential |
| 1 January 2030 | 5 of 11 | — | 0.21 | Preferential |
| 1 January 2031 | 6 of 11 | — | 0.18 | Preferential |
| 1 January 2032 | 7 of 11 | — | 0.14 | Preferential |
| 1 January 2033 | 8 of 11 | — | 0.1 | Preferential |
| 1 January 2034 | 9 of 11 | — | 0.07 | Preferential |
| 1 January 2035 | 10 of 11 | — | 0.03 | Preferential |
| 1 January 2036 | 11 of 11 | — | 0 | Duty-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.
Note. The MFN duty and the agreement duty are expressed differently, so they cannot be compared automatically. The calculation uses the annex base rate and should be confirmed in TARIC.
No calculator. This duty is not expressed as a percentage plus an amount per 100 kg or per hectolitre. The annex's wording is shown above as published, and the ten-digit detail is in TARIC.
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 38/2025, Art. 1 and Annex I (IF-2025-08161099-APN-SAGYP#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. The preference therefore applies to every shipment, with no volume limit and no quota procedure.
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 21.05 – 21.06, which requires that all the conditions it lists be met at the same time, not just one. 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: «CTH, provided that: all the materials of Chapter 4 used are wholly obtained; and the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 20 % of the weight of the product.»
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
This line is not on the veterinary border control list of Regulation 2021/632. Nor is it in Annex XI of the plant health regulation, which requires the certificate for plant products. The Commission's portal (Access2Markets) assigns 9 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.
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.
- EU · chemicalsMarketing requirements for pesticides and biocidesRegulation 1107/2009, Regulation 546/2011, Regulation 2023/574 and 8 more acts
- EU · chemicalsMarketing requirements on Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH)Regulation 1907/2006, Regulation 2019/1021, Regulation 2019/1020 and 5 more acts
- EU · healthHealth control of products of animal origin for human consumptionRegulation 2017/625, Regulation 852/2004, Regulation 853/2004 and 13 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 · healthHealth control of foodstuffs of non-animal originRegulation 2017/625, Regulation 852/2004, Regulation 2073/2005 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 applicableCITES - Endangered Species ProtectionRegulation 338/1997, Regulation 2025/6, Regulation 865/2006 and 1 more act
- 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
The European Union's list of authorised countries and its approval of establishments apply to products of animal origin. They do not apply to this product.
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 2106 90 59.
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 €70.5 million from outside the EU; Argentina supplied less than 0.1% and was the 72nd supplier.
Where the EU buys from (2025)
| Rank | Country | Value | Share | €/kg |
|---|---|---|---|---|
| 1st | Israel | €30.7 million | 43.5% | €4.15/kg |
| 2nd | United Kingdom | €22.5 million | 32.0% | €2.69/kg |
| 3rd | China | €4.7 million | 6.7% | €2.78/kg |
| 4th | Switzerland | €2.9 million | 4.1% | €2.26/kg |
| 5th | South Korea | €2.4 million | 3.5% | €3.00/kg |
| 72nd | Argentina | €92 | less than 0.1% | — |
Another €69,595 comes from origins Eurostat does not identify (ship stores, commercial or military reasons).
Brazil, Uruguay and Paraguay enter with the same cut (2025)
| Rank | Country | Value | Share | Quantity | €/kg |
|---|---|---|---|---|---|
| 72nd | Argentina | €92 | less than 0.1% | 1 kg | — |
| 25th | Brazil | €59,525 | 0.1% | 25 t | €2.42/kg |
| 76th | Uruguay | €61 | less than 0.1% | 3 kg | — |
| — | 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 | Poland | €22.2 million | 31.5% |
| 2nd | Netherlands | €16.3 million | 23.2% |
| 3rd | Ireland | €8.6 million | 12.1% |
| 4th | France | €7.4 million | 10.6% |
| 5th | Germany | €7.1 million | 10.0% |
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.
Part of extra-EU imports is declared confidential and Eurostat does not assign it to any line: €5.4 million in subheading 2106 90 (2025). The figures for this line may fall short of the real total.
What your competitors pay
Of the 12 countries on the list, today 5 pay less than you. For the other 7 the duty cannot be compared in a single figure. When you reach zero on 1 January 2036, none of them will pay less than you.
Country by country (12)
- Argentina, today€0.36/100 kg de peso neto, por 1 % de sacarosaUnder the EU-Mercosur agreement
- Argentina, at the end0%Reaches zero on 1 January 2036
- Israel1st EU supplier0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0855/09, since 16 May 2023
- United Kingdom2nd EU supplier0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 2253/20, since 1 January 2021
- China3rd EU supplier0.4 EUR DTN ZNo preference, pays the MFN dutySome of its companies also pay anti-dumping or countervailing duties (Regulation 2589/25).TARIC, measure 103 (MFN duty), Regulation 2204/99, since 1 January 2005
- Switzerland4th EU supplier0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0045/05, since 1 August 2008
- South Korea5th EU supplier0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0265/11, since 1 July 2011
- Chile0.3 EUR DTN ZEU preference for its originValid until 31 December 2026.It also has a quota (order 09.1956) where it pays 0%.TARIC, measure 142 (tariff preference), Decision 3016/24, since 1 January 2026
- Mexico0.4 EUR DTN ZNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2204/99, since 1 January 2005
- Canada0%Pays less than youEU preference for its originIt also has a quota (order 09.8300) where it pays 0%.TARIC, measure 142 (tariff preference), Decision 0037/17, since 21 September 2017
- South Africa0.4 EUR DTN ZNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2204/99, since 1 January 2005
- New Zealand0.2 EUR DTN ZEU preference for its originValid until 31 December 2026.TARIC, measure 142 (tariff preference), Decision 0244/24, since 1 January 2026
- Vietnam0.05 EUR DTN ZEU preference for its originValid until 31 December 2026.TARIC, measure 142 (tariff preference), Decision 0753/20, since 1 January 2026
- United States0.4 EUR DTN ZNo preference, pays the MFN dutyIt also has a quota (order 09.9016) where it pays 0.1 EUR DTN Z.TARIC, measure 103 (MFN duty), Regulation 2204/99, since 1 January 2005
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
4 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 2106 90 59. 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 21.05 – 21.06 requires that all the conditions it lists be met at the same time, not just one. 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.
- 4Check 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