The product can be exported, but the reduction applies only within the tariff-rate quota (outside it the duty is €19.2/hl). The quota for the current period has room (in the latest allocation nobody applied for a licence).

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.

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.

No year-by-year table. This line has a preference only within quota «EL». Outside the quota the duty shown in the quota block applies.

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 462/2023, Art. 1 and Annex (IF-2023-102215997-APN-SSABDR#MEC), and it is the rate the VUCE applies (checked on 17 October 2026).

The statistical unit. In the SIM, the statistical unit for this line is the litre, according to ARCA's Integrated Tariff.

1. Who applies. The EU importer applies for an import licence to the authority of its member state, within the Commission's deadlines, and then presents it with the customs declaration. The Argentine exporter does not apply for it, but must have the proof of origin ready.
2. What the opening regulation requires. The EU administers it with import licences: the importer applies under Regulation (EU) 2020/761, and goods do not enter under the quota without that licence. The EU importer applies, not the Argentine exporter, but the licence is needed before shipment and is best agreed when the deal is closed. Application: De conformidad con los artículos 6, 7 y 8 del Reglamento de Ejecución (UE) 2020/761. Licence security: 240 EUR por 1 000 kg o, alternativamente, 20 EUR por 1 hl. Licence transferable: yes. Proof of origin: Sí. De conformidad con el capítulo 3, Normas de origen y procedimientos de origen, del Acuerdo Interino de Comercio entre la Unión Europea y el Mercado Común del Sur, la República Argentina, la República Federativa de Brasil, la República del Paraguay y la República Oriental del Uruguay, y el documento contemplado en el artículo 3.30 del Acuerdo Interino de Comercio entre la Unión Europea y el Mercado Común del Sur, la República Argentina, la República Federativa de Brasil, la República del Paraguay y la República Oriental del Uruguay, cuyo modelo se establece en el anuncio de la Comisión Europea [2026/874]. Dicho documento podrá expedirse electrónicamente de conformidad con el modelo de datos ELAN1L-TCDOC. En tal caso, durante el período transitorio se aplicarían los artículos 72 bis a 72 quinquies. Entries on the licence: En la sección 8 de la solicitud de certificado de importación y del certificado de importación se indicará Mercosur debajo del país de origen; se marcará con una cruz la casilla Sí de dicha sección. Alternativamente, en la sección 8 se indicará el código ISO 3166-1 alfa-2 del Estado del Mercosur de origen y, en la sección 24, se indicará: origen: Mercosur. En los certificados que se ajusten al modelo de datos ELAN1L-AGRIM, en la sección País de origen se indicará el código ISO 3166-1 alfa-2 del Estado del Mercosur de origen; en la casilla Texto libre de la sección Condiciones especiales/menciones especiales se indicará Mercosur. En cualquier caso, los certificados serán válidos para las importaciones procedentes de cualquier Estado del Mercosur.
3. When. Quota period: 1 January to 31 December. It opens in sub-periods, so the year's quantity is not all available on 1 January: 1 January to 30 June; 1 July to 31 December. Each sub-period gets 50% of the year's quantity.

Mercosur may notify the EU how it splits the quota among its countries. Until it does, the quota is shared by the four.

How it was allocated in 2026

The Commission sets the coefficient from the applications of importers across the Union and publishes it by the 22nd of each month at the latest; each licence is issued for the quantity applied for multiplied by the coefficient. What is not allocated passes to the next allocation in the same year. Source: the table of allocation coefficients as of 14 October 2026.

The rule, as published in the agreement: «CTH, except from non-originating materials of heading 22.08, provided that: all the grapes, cane or maize (corn) used are wholly obtained; and all materials derived from grapes, cane or maize (corn) used are originating.»

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.

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• The 27 countries, with what each one imports