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Oilcake and other solid residues › Of maize (corn) germ

CN code2306 90 05

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

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0 · Verdict

Amber · the EU has product requirements for this line (check which ones apply)

The product enters the European Union duty-free, with or without the agreement.

Recommended action: the duty does not depend on origin, so the focus is on the product requirements (block 5).

Oilcake and other solid residues › Of maize (corn) germ (CN 2306 90 05) enters the European Union duty-free, with or without the EU-Mercosur Agreement. 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 2306 90 05, which is the code the importer declares in the European Union. In Argentina there are 2 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)2306.90.10NCM in force 2026De germen de maíz
NCM (Argentina)2306.90.90NCM in force 2026Los demás
CN (European Union)2306 90 05CN 2026 (annex in CN 2013: 2306 90 05)Other: of maize (corn) germ
HS (worldwide)2306.90Harmonized SystemOilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305
Source: official CN 2026 and NCM catalogues2306 90 05 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 0%. It has been at zero from the start of the agreement (1 May 2026). On the Argentine side, the export duty today is 3% (Decree 423/2026).

Base rate (annex)
0%
Appendix 2-A-1, line 2306 90 05 in CN 2013
MFN duty in force
0%
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
3%
Art. 2 and Annex II
Export refund (Argentina) today
between 0.5% and 1%
Art. 1 and Annex I · depending on the SIM subdivision · 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
2306.90.10
Tortas y demás residuos sólidos, etc., de germen de trigo
Declared today as 2306.90.10 · Same code, unchanged
Which reads: De germen de maíz
El anexo fija un tipo por país y en esta línea no coinciden: Argentina 6, Brasil 6, Paraguay 6, Uruguay 0. Acá se carga el de la Argentina.		6%0from the start of the agreement (1 May 2026)
2306.90.90
Tortas, residuos, etc., de otros aceites vegetales
Declared today as 2306.90.90 · Same code, unchanged
Which reads: Los demás		6%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). 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 9 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.

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)
    VUCE · position 2306.90.10.000K, import
    Mandatory
  • SENASA
    Productos de origen vegetal - Autorizacion fitosanitaria de importacion (Afidi) para envios comerciales *
    Customs regime: definitive · Goods: new
    La Autorización de Importaciones es un permiso que se requiere para poder importar mercaderías reglamentados de riesgo fitosanitarios.
    When it applies: Los productos para consumo directo, comercialización, transformación o industrialización, que presentan riesgo fitosanitario, es decir los que pueden vehiculizar plagas, como las plantas o sus partes, en estado natural o con cierto grado de procesamiento (secado, limpieza, separación, descascaramiento, triturado, etcétera), maderas aserradas, perfiladas o machimbradas, y otros artículos reglamentados como turba, maquinaria agrícola usada, entre otros.
    The agency's text (in Spanish)
    VUCE · position 2306.90.10.000K, import
    Mandatory
  • SENASA
    Productos de origen vegetal - Autorización fitosanitaria de importación (Afidi) para envíos no comerciales *
    Customs regime: definitive/temporary · Goods: new
    La Solicitud de AFIDI para Envíos No Comerciales es un trámite que se realiza ante el Servicio Nacional de Sanidad y Calidad Agroalimentaria para obtener una autorización fitosanitaria para importar material de origen vegetal sin valor comercial
    When it applies: Las personas físicas o jurídicas, públicas o privadas, inscriptas o que deban inscribirse en registros o sistemas del SENASA, deberán constituir un domicilio electrónico (DE). Para ello, deberán ingresar a la plataforma SIGTrámites (o la que la reemplace) e informar un correo electrónico válido y un número de celular. La falta de constitución implicará la suspensión del sujeto en los registros del SENASA y de sus actividades autorizadas.
    The agency's text (in Spanish)
    VUCE · position 2306.90.10.000K, import
    Mandatory
  • SENASA
    Productos de origen vegetal.Importacion.
    Customs regime: definitive/temporary · Goods: new
    Para importar productos y subproductos de origen vegetal. El trámite contempla la verificación física y documental de la mercadería en cumplimiento con los requisitos fitosanitarios de importación establecidos en la Autorización Fitosanitaria de Importación (AFIDI)
    When it applies: Las personas humanas o jurídicas, públicas o privadas, que se encuentren inscriptas o deban inscribirse en cualquiera de los registros o sistemas habilitantes y de control del SENASA deberán constituir un domicilio electrónico (DE). Para ello, deberán ingresar a la plataforma SIG-Trámites (o la que la reemplace) e informar un correo electrónico válido y un número de celular. La falta de constitución implicará la suspensión del sujeto en los registros del SENASA y de sus actividades autorizadas.
    The agency's text (in Spanish)
    VUCE · position 2306.90.10.000K, import
    Mandatory
  • SENASA
    Registro de productos de alimentos para animales. Importación *
    Customs regime: definitive · Goods: other
    El trámite permite solicitar autorización para importar productos destinados a la alimentación animal. Los alimentos para animales deben estar registrados ante SENASA. Para llevar a cabo las inscripciones, el Organismo cuenta con la Coordinación de Registro de Alimentos para Animales.
    When it applies: Solo para alimento destinado a animales, con grado de calidad para alimentación animal (feed grade)
    The agency's text (in Spanish)
    VUCE · position 2306.90.10.000K, import
    Mandatory
  • Subsecretaría de Ambiente
    Importación de residuos no peligrosos valorizados.
    Customs regime: definitive/temporary · Goods: Residuos
    Para las personas que soliciten la autorización para importar residuos no peligrosos valorizados.
    When it applies: Dar cumplimiento a la DDJJ conforme el Anexo I de la Res. 393/2025.
    The agency's text (in Spanish)
    VUCE · position 2306.90.10.000K, import
    Mandatory

Only for temporary imports, transit or other regimes

  • SENASA
    Permiso de Tránsito Internacional entre Terceros Países
    Customs regime: temporary, in transit · Goods: other
    La Dirección Nacional de Protección Vegetal- DNPV se encuentra facultada para establecer las condiciones para autorizar el tránsito internacional de mercaderías vegetales, sus partes, productos y subproductos de origen vegetal”
    When it applies: Para transitar por territorio nacional los envíos de origen vegetal y animal deben contar con el Permiso de Tránsito Internacional. Este permiso lo gestionan los Agentes de Transporte Aduanero (ATA) en la frontera de ingreso de la mercadería a través del Sistema de Gestión de Tránsitos Internacionales. Personal de Senasa en frontera verifica las medidas de resguardo, los precintos y la hermeticidad del transporte de manera de proteger a nuestro país del ingreso y dispersión de plagas.
    The agency's text (in Spanish)
    VUCE · position 2306.90.10.000K, import
    Mandatory
  • Subsecretaría de Ambiente
    Tránsito residuos No Peligrosos Valorizados.
    Customs regime: temporary, in transit · Goods: new
    Para obtener la autorización de tránsito de residuos no peligrosos valorizados se deberá cumplir con los anexos II y IV de la Resolución 393/25.
    When it applies: Dar cumplimiento a la DDJJ conforme el anexo II de la Res. 393/2025.
    The agency's text (in Spanish)
    VUCE · position 2306.90.10.000K, import
    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)
    VUCE · position 2306.90.10.000K, import
    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 423/2026, Art. 2 and Annex II (IF-2026-53831692-APN-SSMAEII#MEC), and it is the rate the VUCE applies (checked on 17 October 2026).

It enters duty-free, with or without the agreement.

Source: Appendix 2-A-1 and the Combined Nomenclature 2026iTA · Annex 2-A, Appendix 2-A-1TARIC · 2306 90 05 · origin ArgentinaDecree 423/2026 · Official Gazette of ArgentinaDecree 557/2023 · Official Gazette of ArgentinaVUCE · official agreement finder (Argentina)In force since 1 May 2026

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.

Source: Section B of Annex 2-AiTA · Annex 2-A, Section BEU tariff quota consultation

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 2303.20 – 2308.00, which requires that imported materials be classified under a different tariff heading from the finished product. The agreement abbreviates this as CC (change of chapter), CTH (change of heading) and CTSH (change of subheading). 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 2303.20 – 2308.00 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: «CTH»

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.

Source: Annex 3-B of the agreementiTA · Annex 3-B, heading 2303.20 – 2308.00Requirements in Access2Markets

5 · Health, technical and labelling requirements

What the product must meet to enter the EU

Amber · the EU has product requirements for this line (check which ones apply)

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 1 EU product requirement 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 (2)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

    Technical and labelling rules · Source: Access2MarketsAccess2Markets · EU requirements for this lineThe 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

    For information · not applicable, as it is not a product of animal origin

    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.

      Source: veterinary control list of Regulation (EU) 2021/632Implementing Regulation (EU) 2021/632 · veterinary border controls

      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 2306 90 05.

      Measures in force · No data
      Source: scope annexes of the two regulationsRegulation (EU) 2023/1115 · deforestationRegulation (EU) 2023/956 · carbon border adjustmentTARIC measures for 2306 90 05

      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
      Access2Markets

      9 · EU market

      How much of this product the EU imports

      For information · context data

      In 2025 the EU imported €93,695 from outside the EU; Argentina is not among the suppliers.

      Extra-EU imports, 2025
      €93,695
      51.6% less than in 2024 (€193,770)
      Quantity, 2025
      207 t
      47.1% less than in 2024
      Average import price
      €0.45/kg
      Value divided by quantity, from outside the EU
      Argentina, 2025
      No recorded sales
      7 countries outside the EU supplied it

      Where the EU buys from (2025)

      RankCountryValueShare€/kg
      1stUnited Kingdom€57,36861.2%€0.70/kg
      2ndUkraine€35,59138.0%€0.28/kg
      3rdSri Lanka€5570.6%—
      4thColombia€1120.1%—
      5thMadagascar€620.1%—

      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
      1stIreland€57,34861.2%
      2ndRomania€25,83827.6%
      3rdBulgaria€6,7857.2%
      4thPoland€2,9693.2%
      5thFrance€6190.7%

      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 13 countries on the list, today 1 pays the same. For the other 12 the duty cannot be compared in a single figure.

      Country by country (13)

      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

      4 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 2306 90 05. 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.
        ARCA
      3. 3
        Check that the product is originating, and be ready to prove it
        The rule for 2303.20 – 2308.00 requires that imported materials be classified under a different tariff heading from the finished product. The agreement abbreviates this as CC (change of chapter), CTH (change of heading) and CTSH (change of subheading). 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
        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
      VUCE · official agreement finder (Argentina)Access2Markets · requirements by line and destination

      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. 2021/632Confirmed
      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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