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).
Vegetable materials and vegetable waste › Acorns and horse-chestnuts; pomace or marc of fruit, other than grapes (CN 2308 00 40) enters the European Union duty-free, with or without the EU-Mercosur Agreement. 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 2308 00 40, which is the code the importer declares in the European Union. In Argentina it corresponds to NCM 2308.00.00. The classification should be confirmed by a customs broker.
| Nomenclature | Code | Version | Official description |
|---|---|---|---|
| NCM (Argentina) | 2308.00.00 | NCM in force 2026 | Materias vegetales y desperdicios vegetales, residuos y subproductos vegetales, incluso en «pellets», de los tipos utilizados para la alimentación de los animales, no expresados ni comprendidos en otra parte. |
| CN (European Union) | 2308 00 40 | CN 2026 (annex in CN 2013: 2308 00 40) | Acorns and horse-chestnuts; pomace or marc of fruit, other than grapes |
| HS (worldwide) | 2308.00 | Harmonized System | Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included |
2 · Duty and schedule
The duty today and when it reaches zero
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 between 0% and 22.5% (Decree 423/2026); the agreement sets a ceiling of 18% from 1 May 2030 and lowers it to 14% on 1 May 2035; until then it does not limit it, so charging more than that today is not a breach.
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 |
|---|---|---|---|
| 2308.00.00 Materias vegetales y desperdicios de demás vegetales Declared today as 2308.00.00 · Same code, unchanged Which reads: Materias vegetales y desperdicios vegetales, residuos y subproductos vegetales, incluso en «pellets», de los tipos utilizados para la alimentación de los animales, no expresados ni comprendidos en otra parte. | 6% | 0 | from 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). 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.
To import and sell in Argentina
- 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 de Origen Vegetal. Importación de Productos de Origen Vegetal que contienen OGM*Customs regime: definitive · Goods: newEvaluación de aptitud alimentaria de organismos genéticamente modificados (OGM)When it applies: Solicitud de autorización de importación temporaria de productos de origen vegetal que puedan contener OGM, para su industrialización y posterior exportación del producto transformado.
The agency's text (in Spanish)
Mandatory - SENASAProductos de origen vegetal - Autorizacion fitosanitaria de importacion (Afidi) para envios comerciales *Customs regime: definitive · Goods: newLa 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)
Mandatory - SENASAProductos de origen vegetal - Autorización fitosanitaria de importación (Afidi) para envíos no comerciales *Customs regime: definitive/temporary · Goods: newLa 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 comercialWhen 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)
Mandatory - SENASAProductos de origen vegetal.Importacion.Customs regime: definitive/temporary · Goods: newPara 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)
Mandatory - Subsecretaría de AmbienteImportación de residuos no peligrosos valorizados.Customs regime: definitive/temporary · Goods: ResiduosPara 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)
Mandatory
Only for temporary imports, transit or other regimes
- Subsecretaría de AmbienteTránsito residuos No Peligrosos Valorizados.Customs regime: temporary, in transit · Goods: newPara 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)
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, the Argentine export duty and how it is all calculated
| From | Stage | Ad valorem | Specific (€) | Applies |
|---|---|---|---|---|
| 1 May 2026 | 1 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).
A separate regime. Si el producto es orgánico certificado (Ley 25.127, con el certificado de una certificadora autorizada por el SENASA), el derecho de exportación baja 5 puntos: Decreto 852/2021, art. 2.
On the Argentine side. This position appears in Annex 2-B with one export duty line, category Y10. That is a ceiling, not what is charged today. What is charged today is between 0% and 22.5%, under 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). The annex is written in NCM 2012, so the match is on the first six digits.
When the ceiling applies. Category Y10 (base rate 18%): 18% from 1 May 2030, 17% from 1 May 2032, 16% from 1 May 2033, 15% from 1 May 2034 and 14% from 1 May 2035. The annex counts years from entry into force and does not define them as Annex 2-A does: year 1 starts on the day of provisional application (1 May 2026) and each following year on its anniversary. If Argentina charges less than the schedule allows, the lower rate holds for as long as it stays lower (Section A, paragraph 5).
Category Y10: los derechos de exportación sobre mercancías correspondientes a la categoría de desgravación «Y10» en las listas de derechos de exportación que figuran en la sección C del presente anexo estarán sujetos al 18 % (dieciocho por ciento) el 1.er (primer) día del año 5 (cinco) después de la entrada en vigor del presente Acuerdo y se reducirán progresivamente al 14 % (catorce por ciento) en reducciones anuales lineales de 1 (un) punto porcentual a partir del 1.er (primer) día del año 7 (siete) después de la entrada en vigor del presente Acuerdo hasta el comienzo del año 10 (diez) después de la entrada en vigor del presente Acuerdo, y
It enters duty-free, with or without the agreement.
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 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.
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.
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 4 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 (5)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 feedingstuffs of non-animal originRegulation 183/2005, Regulation 2024/2104, Regulation 2017/625 and 4 more acts
- EU · marketingMarketing standards for feedingstuffsRegulation 767/2009, Regulation 2017/1017, Regulation 2018/848 and 3 more acts
- EU · marketingMarketing requirements for seeds and plant propagating materialDirective 2002/55, Regulation 2016/2031, Decision 2003/17 and 1 more act
- EU · specific requirementWaste controlRegulation 2024/1157, Regulation 1013/2006, Regulation 2025/1290 and 3 more acts
- 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 2308 00 40.
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 €109.0 million from outside the EU; Argentina supplied 42.4% and was the 1st supplier.
Where the EU buys from (2025)
| Rank | Country | Value | Share | €/kg |
|---|---|---|---|---|
| 1st | Argentina | €46.2 million | 42.4% | €1.24/kg |
| 2nd | Brazil | €26.4 million | 24.2% | €1.29/kg |
| 3rd | Peru | €15.3 million | 14.0% | €1.25/kg |
| 4th | Mexico | €12.5 million | 11.4% | €1.24/kg |
| 5th | United States | €2.8 million | 2.6% | €2.94/kg |
Brazil, Uruguay and Paraguay enter with the same cut (2025)
| Rank | Country | Value | Share | Quantity | €/kg |
|---|---|---|---|---|---|
| 1st | Argentina | €46.2 million | 42.4% | 37,112 t | €1.24/kg |
| 2nd | Brazil | €26.4 million | 24.2% | 20,503 t | €1.29/kg |
| — | 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 | Germany | €38.0 million | 34.9% |
| 2nd | Denmark | €29.2 million | 26.8% |
| 3rd | Netherlands | €11.3 million | 10.4% |
| 4th | Czechia | €10.2 million | 9.3% |
| 5th | France | €5.9 million | 5.4% |
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 9 countries on the list, today all pay the same as you.
Country by country (9)
- Argentina, today0%Under the EU-Mercosur agreement
- Peru3rd EU supplier0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2031/01, since 1 January 2002
- Mexico4th EU supplier0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2031/01, since 1 January 2002
- United States5th EU supplier0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2031/01, since 1 January 2002
- Chile0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2031/01, since 1 January 2002
- Canada0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2031/01, since 1 January 2002
- South Africa0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2031/01, since 1 January 2002
- New Zealand0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2031/01, since 1 January 2002
- Vietnam0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2031/01, since 1 January 2002
- China0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2031/01, since 1 January 2002
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 2308 00 40. 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 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.
- 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