0 · Verdict
Amber · duty being phased outThe product can be exported with the agreement's preference. The duty today is 8.9%, with a minimum of €17.6/100 kg/net, with a maximum of €44.8/100 kg/net instead of 11.2%, with a minimum of €22/100 kg/net, with a maximum of €56/100 kg/net, and it reaches zero on 1 January 2030.
Recommended action: make sure origin can be proven and that the importer claims the preference in the customs declaration.
Unmanufactured tobacco › Flue-cured tobacco (CN 2401 10 85) pays 8.9%, with a minimum of €17.6/100 kg/net, with a maximum of €44.8/100 kg/net EU duty today under the EU-Mercosur Agreement, instead of 11.2%, with a minimum of €22/100 kg/net, with a maximum of €56/100 kg/net without it. It reaches zero on 1 January 2030. 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 2401 10 85, which is the code the importer declares in the European Union. In Argentina there are 5 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) | 2401.10.10 | NCM in force 2026 | En hojas, sin secar ni fermentar |
| NCM (Argentina) | 2401.10.20 | NCM in force 2026 | En hojas secas o fermentadas tipo capa |
| NCM (Argentina) | 2401.10.30 | NCM in force 2026 | En hojas secas en secadero de aire caliente («Flue cured»), del tipo Virginia |
| NCM (Argentina) | 2401.10.40 | NCM in force 2026 | En hojas secas, del tipo turco, con un contenido de aceites volátiles superior al 0,2 % en peso |
| NCM (Argentina) | 2401.10.90 | NCM in force 2026 | Los demás |
| CN (European Union) | 2401 10 85 | CN 2026 (annex in CN 2013: 2401 10 85) | Tobacco, not stemmed/stripped: flue-cured tobacco |
| HS (worldwide) | 2401.10 | Harmonized System | Unmanufactured tobacco; tobacco refuse |
2 · Duty and schedule
The duty today and when it reaches zero
The preferential duty today is 8.9%, with a minimum of €17.6/100 kg/net, with a maximum of €44.8/100 kg/net. The MFN duty, without the agreement, is 11.2%, with a minimum of €22/100 kg/net, with a maximum of €56/100 kg/net. It reaches zero on 1 January 2030. On the Argentine side, the export duty today is 0% (Decree 38/2025).
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
- 2401.10.10En hojas, sin secar ni fermentar
- 2401.10.20En hojas secas o fermentadas tipo capa
- 2401.10.30En hojas secas en secadero de aire caliente («Flue cured»), del tipo Virginia
- 2401.10.40En hojas secas, del tipo turco, con un contenido de aceites volátiles superior al 0,2 % en peso
- 2401.10.90Los demás
| Annex line (NCM 2012) | Base rate | Category | Reaches zero |
|---|---|---|---|
| 2401.10.10 Tabaco en rama o sin elaborar sin desvenar o desnervar, en hojas, sin secar ni fermentar Declared today as 2401.10.10 · Same code, unchanged | 14% | 0 | from the start of the agreement (1 May 2026) |
| 2401.10.20 Tabaco en rama o sin elaborar, sin desvenar o desnervar, en hojas, etc. Declared today as 2401.10.20 · Same code, unchanged Which reads: En hojas secas o fermentadas tipo capa | 14% | 0 | from the start of the agreement (1 May 2026) |
| 2401.10.30 Tabaco en rama o sin elaborar, sin desvenar o desnervar, en hojas, etc. del tipo Virginia Declared today as 2401.10.30 · Same code, unchanged Which reads: En hojas secas en secadero de aire caliente («Flue cured»), del tipo Virginia El anexo fija un tipo por país y en esta línea no coinciden: Argentina 14, Brasil 14, Paraguay 11, Uruguay 0. Acá se carga el de la Argentina. | 14% | 0 | from the start of the agreement (1 May 2026) |
| 2401.10.40 Tabaco en rama o sin elaborar, sin desvenar o desnervar, en hojas, etc. del tipo turco Declared today as 2401.10.40 · Same code, unchanged Which reads: En hojas secas, del tipo turco, con un contenido de aceites volátiles superior al 0,2 % en peso El anexo fija un tipo por país y en esta línea no coinciden: Argentina 10, Brasil 10, Paraguay 10, Uruguay 0. Acá se carga el de la Argentina. | 10% | 0 | from the start of the agreement (1 May 2026) |
| 2401.10.90 Los demás tabacos rama o sin elaborar, sin desvenar o desnervar Declared today as 2401.10.90 · Same code, unchanged El anexo fija un tipo por país y en esta línea no coinciden: Argentina 35, Brasil 14, Paraguay 14, Uruguay 0. Acá se carga el de la Argentina. | 35% | 8 | 1 January 2034 |
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 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.
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 - 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
Only for temporary imports, transit or other regimes
- SENASAPermiso de Tránsito Internacional entre Terceros PaísesCustoms regime: temporary, in transit · Goods: otherLa 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)
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 5 (year 0) | 8.9% | — | Preferential |
| 1 January 2027 | 2 of 5 | 6.7% | — | Preferential |
| 1 January 2028 | 3 of 5 | 4.4% | — | Preferential |
| 1 January 2029 | 4 of 5 | 2.2% | — | Preferential |
| 1 January 2030 | 5 of 5 | 0% | — | Duty-free |
How it is calculated. Category 4 eliminates the duty in 5 equal stages: the first on 1 May 2026 and the others each 1 January. This is stage 1 of 5, so 80% of the base rate is paid. It reaches zero on 1 January 2030.
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.
Note. The duty has a maximum or a minimum. The reduction was also applied to them, which the agreement does not state expressly: the amount should be confirmed with the customs broker.
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 24.01, which requires that the materials of Chapter 24 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 24 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
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 no product-specific requirements to this line, beyond the documents any import requires.
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 2401 10 85.
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 €35.4 million from outside the EU; Argentina supplied less than 0.1% and was the 20th supplier.
Where the EU buys from (2025)
| Rank | Country | Value | Share | €/kg |
|---|---|---|---|---|
| 1st | Serbia | €9.3 million | 26.1% | €5.27/kg |
| 2nd | Brazil | €6.9 million | 19.6% | €6.61/kg |
| 3rd | India | €5.9 million | 16.6% | €5.09/kg |
| 4th | Pakistan | €4.1 million | 11.5% | €3.09/kg |
| 5th | Bangladesh | €2.0 million | 5.6% | €5.17/kg |
| 20th | Argentina | €198 | less than 0.1% | — |
Brazil, Uruguay and Paraguay enter with the same cut (2025)
| Rank | Country | Value | Share | Quantity | €/kg |
|---|---|---|---|---|---|
| 20th | Argentina | €198 | less than 0.1% | 4 kg | — |
| 2nd | Brazil | €6.9 million | 19.6% | 1,051 t | €6.61/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 | Belgium | €11.9 million | 33.5% |
| 2nd | Bulgaria | €6.1 million | 17.1% |
| 3rd | Netherlands | €6.1 million | 17.1% |
| 4th | Greece | €3.1 million | 8.7% |
| 5th | Italy | €2.6 million | 7.4% |
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
What the 12 countries on the list pay. On this line the duty is not a single figure to compare with yours, so look at each row.
Country by country (12)
- Argentina, today8.9%, with a minimum of €17.6/100 kg/net, with a maximum of €44.8/100 kg/netUnder the EU-Mercosur agreement
- Argentina, at the end0%Reaches zero on 1 January 2030
- Serbia1st EU supplier0%EU preference for its originTARIC, measure 142 (tariff preference), Decision 0036/10, since 1 January 2022
- India3rd EU supplierDepending on the TARIC subdivision, 14.9% max. €24/100 kg/net or 3.9% max. €56/100 kg/netGeneralised Scheme of Preferences (GSP)It pays 14.9% max. €24/100 kg/net on 2401 10 85 10 (Flue-cured Virginia type).It pays 3.9% max. €56/100 kg/net on the other subdivision.TARIC, measure 142 (tariff preference), Regulation 0978/12, since 1 January 2014
- Pakistan4th EU supplier0%GSP+ (sustainable development)TARIC, measure 142 (tariff preference), Regulation 0978/12, since 1 January 2014
- Bangladesh5th EU supplier0%GSP Everything But ArmsTARIC, measure 142 (tariff preference), Regulation 0978/12, since 1 January 2014
- ChileDepending on the TARIC subdivision, 7.4% max. €12/100 kg/net or 1.9% max. €28/100 kg/netEU preference for its originIt pays 7.4% max. €12/100 kg/net on 2401 10 85 10 (Flue-cured Virginia type).It pays 1.9% max. €28/100 kg/net on the other subdivision.Valid until 31 December 2026.TARIC, measure 142 (tariff preference), Decision 3016/24, since 1 January 2026
- Mexico0%EU preference for its originTARIC, measure 142 (tariff preference), Decision 0415/00, since 1 July 2016
- Canada0%EU preference for its originTARIC, measure 142 (tariff preference), Decision 0037/17, since 1 January 2022
- South Africa0%EU preference for its originTARIC, measure 142 (tariff preference), Decision 1623/16, since 10 October 2016
- New Zealand0%EU preference for its originTARIC, measure 142 (tariff preference), Decision 0244/24, since 1 May 2024
- VietnamDepending on the TARIC subdivision, 2.3% max. €3/100 kg/net or 1.9% max. €3/100 kg/netEU preference for its originIt pays 2.3% max. €3/100 kg/net on 2401 10 85 10 (Flue-cured Virginia type).It pays 1.9% max. €3/100 kg/net on the other subdivision.Valid until 31 December 2026.TARIC, measure 142 (tariff preference), Decision 0753/20, since 1 January 2026
- United StatesDepending on the TARIC subdivision, 18.4% min. €22/100 kg/net max. €24/100 kg/net or 11.2% min. €22/100 kg/net max. €56/100 kg/netNo preference, pays the MFN dutyIt pays 18.4% min. €22/100 kg/net max. €24/100 kg/net on 2401 10 85 10 (Flue-cured Virginia type).It pays 11.2% min. €22/100 kg/net max. €56/100 kg/net on the other subdivision.TARIC, measure 103 (MFN duty), Regulation 1031/08, since 1 January 2009
- ChinaDepending on the TARIC subdivision, 18.4% min. €22/100 kg/net max. €24/100 kg/net or 11.2% min. €22/100 kg/net max. €56/100 kg/netNo preference, pays the MFN dutyIt pays 18.4% min. €22/100 kg/net max. €24/100 kg/net on 2401 10 85 10 (Flue-cured Virginia type).It pays 11.2% min. €22/100 kg/net max. €56/100 kg/net on the other subdivision.TARIC, measure 103 (MFN duty), Regulation 1031/08, since 1 January 2009
The 2 TARIC subdivisions of this line
- 2401 10 85 10 Flue-cured Virginia type
- 2401 10 85 90 Other
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 2401 10 85. 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 24.01 requires that the materials of Chapter 24 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.
- 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