0 · Verdict
Red · preference only within the quotaThe product can be exported, but the reduction applies only within the tariff-rate quota (outside it the duty is 9.6% + €125.8/100 kg/net). The quota for the current period is exhausted (on 30 October 2026 the balance was zero).
Recommended action: quote today at the out-of-quota duty and prepare for the next period, which opens on 1 January 2027. The quota is allocated first come, first served.
Acyclic alcohols and their halogenated › Mannitol (CN 2905 43 00) has a reduction under the EU-Mercosur Agreement only within the contingente arancelario de derivados del almidón, and pays 9.6% + €125.8/100 kg/net outside it. 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 2905 43 00, which is the code the importer declares in the European Union. In Argentina it corresponds to NCM 2905.43.00. The classification should be confirmed by a customs broker.
| Nomenclature | Code | Version | Official description |
|---|---|---|---|
| NCM (Argentina) | 2905.43.00 | NCM in force 2026 | Manitol |
| CN (European Union) | 2905 43 00 | CN 2026 (annex in CN 2013: 2905 43 00) | Other polyhydric alcohols: mannitol |
| HS (worldwide) | 2905.43 | Harmonized System | Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives |
2 · Duty and schedule
The duty today and when it reaches zero
This line has a preference only within the tariff-rate quota (TRQ). Outside the quota the duty is 9.6% + €125.8/100 kg/net, and the in-quota duty is in block 3. On the Argentine side, the export duty today is 0% (Decree 305/2025).
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
| Annex line (NCM 2012) | Base rate | Category | Reaches zero |
|---|---|---|---|
| 2905.43.00 Manitol Declared today as 2905.43.00 · Same code, unchanged | 14% | 10 | 1 January 2036 |
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. Where the origin changes something, each one also states what applies to goods from the EU.
To import and sell in Argentina
- ANMATImportación de especialidades medicinalesCustoms regime: definitive/temporary · Goods: newEl Régimen permite importar a laboratorios, empresas y/o entidades privadas autorizadas por ANMAT especialidades medicinales cualquiera sea el estado de elaboración (productos terminados, granel, acondicionamiento primario, muestra médica, estándares de referencia, muestras para uso en laboratorio, insumos, ingrediente farmacéutico activo, materia prima, excipientes).When it applies: Para mayor informacion, se recomienda verificar los instructivos y formularios en el siguiente link https://www.argentina.gob.ar/anmat/regulados/instructivos-y-formularios
The agency's text (in Spanish)
Mandatory - ANMATImportación de medicamentos para extranjerosCustoms regime: definitive/temporary · Goods: newEl regimén permite a extranjeros no residentes en el pais a importar medicación para su uso personal.When it applies: Para mayor informacion, se recomienda verificar los instructivos y formularios en el siguiente link.
The agency's text (in Spanish)
Mandatory - SENASAAviso de Importación de Alimentos, UPEI, Envases y Muestras - Alta Vigilancia.Customs regime: definitive · Goods: newFor goods from the European Union: This is the one that applies if the food or packaging comes with certification from an EU country. The sworn import declaration is enough, and the health authority may not impose additional requirements. The certificate of free sale, the marketing authorisation or a similar document from the competent health authority must be attached. Source: Decree 2126/71, Annex I, Art. 2, and Annex II, Art. 4(a), as worded by Decree 697/2026, and Annex III to Decree 35/2025.When it applies: Se necesitará realizar la solicitud de "Aviso de Importación de Alimentos y Envases" de aquellas mercaderías que hayan sido elaborados en los países listados en el Anexo III del Decreto 35/2025:
The agency's text (in Spanish)
Mandatory - 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
Only for goods without certification from an EU country
- SENASAAutorización de Importación de Alimentos, UPEI, Envases y Muestras.Customs regime: definitive · Goods: newFor goods from the European Union: If the food or packaging comes with certification from an EU country, this procedure is not needed: the notice is enough. The authorisation is for products without that certification: in that case SENASA carries out an analytical check and does not release the product until the result is in. Source: Decree 2126/71, Annex I, Art. 2, and Annex II, Art. 4(a), as worded by Decree 697/2026, and Annex III to Decree 35/2025.When it applies: Se solicitará la Autorización de importación de alimentos para comercializar, alimentos para uso propio del establecimiento importador, muestras sin valor comercial, envases y utensilios en contacto con alimentos que NO hayan sido producidos en los países (Australia, Canadá, Confederación Suiza, Unión Europea, Estados Unidos, Nueva Zelanda, Estado de Israel, Japón, Reino Unido de Gran Bretaña e Irlanada del Norte, Países con los que rijan Tratados de Integración Económica o Acuerdos de Reciprocidad en materia higiénico-sanitarias) pertenecientes al anexo III del Decreto 25/2025, según lo establecido por la Disposición ANMAT 537/2025.
The agency's text (in Spanish)
Mandatory
Only for temporary imports, transit or other regimes
- SENASALibre circulación de importaciones temporales - alimentos y materiales en contactoCustoms regime: temporary, in transit · Goods: newPermite el ingreso temporal de mercadería al país con la obligación de reexportarla para consumo en un plazo determinado
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 - Secretaría de MineríaInversiones Mineras.Customs regime: definitive · Goods: newConstituye un marco promocional integral para fomentar el desarrollo del sector. Su eje central es la inscripción obligatoria de los proyectos en el RIM (Registro de Inversiones Mineras), sistema a través del cual los titulares acceden a importantes beneficios fiscales y aduaneros.When it applies: – Marco Normativo Central y Autoridad de Aplicación: El régimen se fundamenta en la Ley N° 24.196, cuya reglamentación modernizada se instrumentó mediante el Decreto N° 482/2026. Este marco digitaliza los procesos y establece la coordinación con la Autoridad de Aplicación (Secretaría de Minería) y los organismos de control fiscal y aduanero.
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 |
|---|
No year-by-year table. This line has a preference only within quota «SH2». Outside the quota the duty shown in the quota block applies.
Additional refund. Certified organic products, products bearing the Alimentos Argentinos una elección natural seal and products with a registered designation of origin or geographical indication get an additional 0.5% (Decree 1341/2016, Arts. 3 to 5, maintained by Art. 11 of Decree 557/2023). They do not add up: a product that meets more than one condition still gets 0.5% (Resolution 90-E/2017, Art. 9), and each condition is proven with a certificate per shipment (Arts. 1 and 2).
On the Argentine side. Today's export duty is set by Decree 305/2025, Art. 1 and Annex (IF-2025-37185796-APN-SSPI#MEC), and it is the rate the VUCE applies (checked on 17 October 2026).
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.
Year by year, within the quota
If everything you export enters the quota, from this year to 2031 you save €196,973 in total. From 2031 the quota is 600 t a year and within it you save €34,760 a year.
| Year | Saving that year | Cumulative | Mercosur quota | Duty | You pay with the agreement |
|---|---|---|---|---|---|
| 2026today8 months | €23,173 | €23,173 | 67 t | Duty-free | €0 |
| 2027 | €34,760 | €57,933 | 200 t | Duty-free | €0 |
| 2028 | €34,760 | €92,693 | 300 t | Duty-free | €0 |
| 2029 | €34,760 | €127,453 | 400 t | Duty-free | €0 |
| 2030 | €34,760 | €162,213 | 500 t | Duty-free | €0 |
| 2031 | €34,760 | €196,973 | 600 t | Duty-free | €0 |
Each row is the saving on whatever enters within the quota that year, at the in-quota duty against today's MFN duty. It depends on getting into the allocation, because the quota is shared by the whole of Mercosur and is allocated first come, first served. Whatever does not fit pays the out-of-quota duty.
If the amounts entered exceed a year's quota, only what fits is counted.
Year 0 of the agreement runs from 1 May 2026 to 31 December 2026, so it counts 8 of the 12 months of the amounts entered.
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
Contingente arancelario de derivados del almidón
Yes, there is a tariff-rate quota (TRQ) with order number 09.0884; in-quota duty: Duty-free. The period 1 May 2026 – 31 December 2026 has 66,666.67 kg (67 t) and today it is exhausted (on 30 October 2026 the balance was zero). The next period opens on 1 January 2027 with 200 t.
The current quota period has no room left. GO can help prepare for the next one.
For 1 January 2027. The importer should have the declaration ready for that day, because the quota is allocated first come, first served.
How to apply, deadlines and volume by period
- Who applies. The EU importer claims the quota in the customs declaration, with the order number. The Argentine exporter does not apply for it, but must have the proof of origin ready.
- What the opening regulation requires. The EU administers it on a first-come, first-served basis: no import licence is needed, the quantity is drawn when the customs declaration is accepted, until the quota is exhausted. The order number goes on the declaration. Proof of origin: Sí. De conformidad con el capítulo 3, Normas de origen y procedimientos de origen, del Acuerdo Interino de Comercio entre la Unión Europea y el Mercado Común del Sur, la República Argentina, la República Federativa de Brasil, la República del Paraguay y la República Oriental del Uruguay, y el documento contemplado en el artículo 3.30 del Acuerdo Interino de Comercio entre la Unión Europea y el Mercado Común del Sur, la República Argentina, la República Federativa de Brasil, la República del Paraguay y la República Oriental del Uruguay, cuyo modelo se establece en el anuncio de la Comisión Europea [2026/874]. Dicho documento podrá expedirse electrónicamente de conformidad con el modelo de datos ELAN1L-TCDOC. En tal caso, durante el período transitorio se aplicarían los artículos 72 bis a 72 quinquies.
- When. Quota period: 1 January to 31 December. It has no sub-periods: the whole yearly quantity is available from the opening date.
| Period | Volume | Status |
|---|---|---|
| 1 May 2026 – 31 December 2026 | 66,666.67 kg (67 t) | Exhausted (balance 0 on 30 October 2026) |
| 2027 | 200 t | Opens on 1 January 2027 |
| 2028 | 300 t | Opens on 1 January 2028 |
| 2029 | 400 t | Opens on 1 January 2029 |
| 2030 | 500 t | Opens on 1 January 2030 |
| 2031 | 600 t | Opens on 1 January 2031 |
Mercosur may notify the EU how it splits the quota among its countries. Until it does, the quota is shared by the four.
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 2905.43 – 2905.44, 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, except from non-originating materials of heading 38.24.»
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 2 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 (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.
- EU · chemicalsMarketing requirements for pesticides and biocidesRegulation 1107/2009, Regulation 546/2011, Regulation 2023/574 and 8 more acts
- EU · technicalTechnical standards for pyrotechnic articlesDirective 2013/29, Regulation 2019/1020, Regulation 765/2008 and 2 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. To use the quota, the registrations required by the official guide to the Agreement do apply, and they are listed below.
- RegistrationExporter registration with ARCAConfirmed · 5 October 2026a requirement the exporter must already meetTo use the quotas the European Union offers, the exporter must be a natural or legal person established under Argentine law and registered as an exporter with ARCA, the Argentine customs and tax agency.
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 2905 43 00.
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 €16.3 million from outside the EU; Argentina is not among the suppliers.
Where the EU buys from (2025)
| Rank | Country | Value | Share | €/kg |
|---|---|---|---|---|
| 1st | China | €12.8 million | 78.7% | €3.61/kg |
| 2nd | United States | €2.7 million | 16.6% | €18.61/kg |
| 3rd | Switzerland | €193,276 | 1.2% | €26.23/kg |
| 4th | India | €189,311 | 1.2% | €10.28/kg |
| 5th | Japan | €187,470 | 1.2% | €38.01/kg |
Another €127,301 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 | — | — | — |
| 7th | Brazil | €30,339 | 0.2% | 7.2 t | €4.17/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 | France | €9.9 million | 60.7% |
| 2nd | Italy | €2.5 million | 15.6% |
| 3rd | Germany | €1.2 million | 7.6% |
| 4th | Spain | €871,835 | 5.4% |
| 5th | Ireland | €460,236 | 2.8% |
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 11 countries on the list, today 4 pay less than you and 7 pay the same.
Country by country (11)
- Argentina, today9.6% + €125.8/100 kg/netOutside the agreement quota; less within it
- China1st EU supplier9.6% + €125.8/100 kg/netPays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2204/99, since 1 July 2000
- United States2nd EU supplier9.6% + €125.8/100 kg/netPays the same as youNo preference, pays the MFN dutyIt also has a quota (order 09.9018) where it pays 0%.TARIC, measure 103 (MFN duty), Regulation 2204/99, since 1 July 2000
- Switzerland3rd EU supplier9.6% + €125.8/100 kg/netPays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2204/99, since 1 July 2000
- India4th EU supplier9.6% + €125.8/100 kg/netPays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2204/99, since 1 July 2000
- Japan5th EU supplier0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 1907/18, since 1 February 2020
- Chile9.6% + €125.8/100 kg/netPays the same as youNo preference, pays the MFN dutyIt also has a quota (order 09.1949) where it pays 0%.TARIC, measure 103 (MFN duty), Regulation 2204/99, since 1 July 2000
- Mexico9.6% + €125.8/100 kg/netPays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2204/99, since 1 July 2000
- Canada0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0037/17, since 21 September 2017
- South Africa9% + €125.8/100 kg/netPays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 1623/16, since 10 October 2016
- New Zealand6% + €78.63/100 kg/netPays less than youEU preference for its originValid until 31 December 2026.TARIC, measure 142 (tariff preference), Decision 0244/24, since 1 January 2026
- Vietnam9.6% + €125.8/100 kg/netPays the same as youNo preference, pays the MFN dutyIt also has a quota (order 09.8210) where it pays 0%.TARIC, measure 103 (MFN duty), Regulation 2204/99, since 1 July 2000
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
5 steps, in the order they are taken. Each one comes from a block of this sheet. Where there is a date, a norm sets it.
- 1Confirm the tariff classification with a customs brokerThis whole sheet depends on the line being 2905 43 00. 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 and before applying for the quota, because the official guide to the Agreement makes it a condition.
- 3Check that the product is originating, and be ready to prove itThe rule for 2905.43 – 2905.44 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.
- 4Coordinate the quota with the importerThe quota is claimed in the customs declaration with order number 09.0884, and it is allocated first come, first served (on the day the period opens, those who declare first get in). The current period is exhausted, so this is for the next one.Claimed by the EU importer in the declarationOpens on 1 January 2027
- 5Check the technical standards and CE marking for the productThe EU assigns one technical product standard to this line (Technical standards for pyrotechnic articles). Block 5 shows which ones apply to the product. If it applies, the product must carry the CE marking before being sold in the EU. See it in Access2MarketsEuropean Commission · Access2Markets