0 · Verdict
Amber · the EU has product requirements for this line (check which ones apply)The product enters the European Union duty-free.
Recommended action: make sure origin can be proven, because without proof of origin the preference does not apply and the MFN duty is paid.
Waste oils › Containing polychlorinated biphenyls (PCBs) at a concentration level of 50 mg/kg or more (CN 2710 91 10) enters the European Union duty-free today under the EU-Mercosur Agreement, instead of 3.5% without it. There is no quota, so it applies to any quantity. 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 2710 91 10, which is the code the importer declares in the European Union. In Argentina there are 3 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) | 2710.91.10 | NCM in force 2026 | Que contengan bifenilos policlorados (PCB) con una concentración igual o superior a 50 mg/kg |
| NCM (Argentina) | 2710.91.20 | NCM in force 2026 | Los demás, que contengan terfenilos policlorados (PCT) o bifenilos polibromados (PBB), incluso si contienen bifenilos policlorados (PCB) en una concentración inferior a 50 mg/kg. |
| NCM (Argentina) | 2710.91.90 | NCM in force 2026 | Los demás |
| CN (European Union) | 2710 91 10 | CN 2026 (annex in CN 2013: 2710 91 00, the annex line was split into several) | Waste oils: containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs): containing polychlorinated biphenyls (PCBs) at a concentration level of 50 mg/kg or more |
| HS (worldwide) | 2710.91 | Harmonized System | Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils |
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 3.5%. It has been at zero from the start of the agreement (1 May 2026). On the Argentine side, the export duty today is 12% (Decree 1060/2020); the agreement sets a ceiling of 5% from 1 May 2029; 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
- 2710.91.10Que contengan bifenilos policlorados (PCB) con una concentración igual o superior a 50 mg/kg
- 2710.91.20Los demás, que contengan terfenilos policlorados (PCT) o bifenilos polibromados (PBB), incluso si contienen bifenilos policlorados (PCB) en una concentración inferior a 50 mg/kg.
- 2710.91.90Los demás
| Annex line (NCM 2012) | Base rate | Category | Reaches zero |
|---|---|---|---|
| 2710.91.00 Desechos de aceites que contengan difenilos, etc. Declared today as 2710.91.10 · Mercosur resolution that changed the NCM · GMC Res. 28/23 Which reads: Que contengan bifenilos policlorados (PCB) con una concentración igual o superior a 50 mg/kg | 0% | 0 | from the start of the agreement (1 May 2026) |
| 2710.91.00 Desechos de aceites que contengan difenilos, etc. Declared today as 2710.91.20 · Mercosur resolution that changed the NCM · GMC Res. 28/23 Which reads: Los demás, que contengan terfenilos policlorados (PCT) o bifenilos polibromados (PBB), incluso si contienen bifenilos policlorados (PCB) en una concentración inferior a 50 mg/kg. | 0% | 0 | from the start of the agreement (1 May 2026) |
| 2710.91.00 Desechos de aceites que contengan difenilos, etc. Declared today as 2710.91.90 · Mercosur resolution that changed the NCM · GMC Res. 28/23 Which reads: Los demás | 0% | 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 changed through a Common Market Group resolution later than 2012, which states which old code became which new one. The line follows from that resolution, chained with Mercosur's official correlation tables. 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 4 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 - 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).
On the Argentine side. This position appears in Annex 2-B with one export duty line, category S. That is a ceiling, not what is charged today. What is charged today is 12%, under Decree 1060/2020, Art. 1 and Annex (IF-2020-90691934-APN-SPT#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 S (base rate 5%): no more than 5% from 1 May 2029. 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 S: el primer día del año 4 (cuatro) después de la entrada en vigor del presente Acuerdo, los derechos de exportación sobre mercancías correspondientes a la categoría de desgravación «S» en las listas de derechos de exportación que figuran en la sección C del presente anexo no superarán el tipo básico establecido en dichas listas.
Duty savings calculator
EU import duty is calculated on the customs value, which in practice is the CIF value (goods plus freight and insurance to the EU port). Enter what you export in a year, in euros or in dollars.
With the agreement it already enters duty-free. You save €3,500 a year against the MFN duty.
Only have the FOB value? Estimate the customs value
The EU customs value is, in practice, the CIF value (FOB plus freight and insurance to the EU port). Enter the three amounts and carry the result up.
Estimated customs value: €4,500
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 27.10, which requires that one of the options it gives be met; not all are needed. 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, except from non-originating biodiesel of subheading 3824.99 or 3826.00; or Distillation or a chemical reaction is undergone, provided that biodiesel (including hydrotreated vegetable oil) of heading 27.10 and subheadings 3824.99 and 3826.00 used is obtained by esterification, transesterification or hydrotreatment.»
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 (4)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 on Classification, Labelling and Packaging (CLP) of chemicals substances and mixturesRegulation 1272/2008, Regulation 1907/2006, Regulation 2024/2865 and 6 more acts
- 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 · specific requirementWaste controlRegulation 2024/1157, Regulation 1013/2006, Regulation 2025/1290 and 3 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 2710 91 10.
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 €182,603 from outside the EU; Argentina is not among the suppliers.
Where the EU buys from (2025)
| Rank | Country | Value | Share | €/kg |
|---|---|---|---|---|
| 1st | Kazakhstan | €141,705 | 77.6% | €19.89/kg |
| 2nd | Peru | €40,016 | 21.9% | €0.27/kg |
| 3rd | United Arab Emirates | €317 | 0.2% | — |
| 4th | United Kingdom | €316 | 0.2% | — |
| 5th | United States | €142 | 0.1% | — |
Another €35 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 |
|---|---|---|---|---|---|
| — | Argentina | No sales | — | — | — |
| — | Brazil | No sales | — | — | — |
| — | 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 | France | €142,022 | 77.8% |
| 2nd | Spain | €40,016 | 21.9% |
| 3rd | Denmark | €323 | 0.2% |
| 4th | Netherlands | €170 | 0.1% |
| 5th | Germany | €72 | less than 0.1% |
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: €0 in subheading 2710 91 and €31,930 million in chapter 27 (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 9 pay the same and 3 pay more.
Country by country (12)
- Argentina, today0%Under the EU-Mercosur agreement
- Kazakhstan1st EU supplier3.5%Pays more than youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2031/01, since 1 January 2002
- Peru2nd EU supplier0%Pays the same as youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0735/12, since 1 March 2013
- United Arab Emirates3rd EU supplier3.5%Pays more than youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2031/01, since 1 January 2002
- United Kingdom4th EU supplier0%Pays the same as youEU preference for its originTARIC, measure 142 (tariff preference), Decision 2253/20, since 1 January 2021
- United States5th EU supplier0%Pays the same as youEU preference for its originTARIC, measure 142 (tariff preference), Regulation 1455/26, since 1 July 2026
- Chile0%Pays the same as youEU preference for its originTARIC, measure 142 (tariff preference), Decision 3016/24, since 1 February 2025
- Mexico0%Pays the same as youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0415/00, since 1 July 2016
- Canada0%Pays the same as youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0037/17, since 21 September 2017
- South Africa0%Pays the same as youEU preference for its originTARIC, measure 142 (tariff preference), Decision 1623/16, since 10 October 2016
- New Zealand0%Pays the same as youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0244/24, since 1 May 2024
- Vietnam0%Pays the same as youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0753/20, since 1 August 2020
- China3.5%Pays more than 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 2710 91 10. 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 27.10 requires that one of the options it gives be met; not all are needed. 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 standards and labelling for the productAccess2Markets assigns no technical product standards to this line. Any other EU requirements are in block 5; the detail by destination country, in the Commission's search tool. See it in Access2MarketsEuropean Commission · Access2Markets