0 · Verdict
Amber · duty being phased outThe product can be exported with the agreement's preference. The duty today is 5.2% instead of 6.5%, 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. And see block 7 (EUDR may apply; the product needs checking).
Quaternary ammonium salts and hydroxides › Other (CN 2923 90 00) pays 5.2% EU duty today under the EU-Mercosur Agreement, instead of 6.5% 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 2923 90 00, which is the code the importer declares in the European Union. In Argentina there are 7 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) | 2923.90.10 | NCM in force 2026 | Betaína y sus sales |
| NCM (Argentina) | 2923.90.20 | NCM in force 2026 | Derivados de la colina |
| NCM (Argentina) | 2923.90.30 | NCM in force 2026 | Cloruro de 3-cloro-2-hidroxipropiltrimetilamonio |
| NCM (Argentina) | 2923.90.40 | NCM in force 2026 | Halogenuros de alquil-trimetilamonio, con grupo alquilo de C6 a C22 |
| NCM (Argentina) | 2923.90.50 | NCM in force 2026 | Halogenuros de dialquil-dimetilamonio o de alquil-bencil-dimetilamonio, con grupo alquilo de C6 a C22 |
| NCM (Argentina) | 2923.90.60 | NCM in force 2026 | Halogenuros de pentametil-alquil-propilenodiamonio, con grupo alquilo de C6 a C22 |
| NCM (Argentina) | 2923.90.90 | NCM in force 2026 | Los demás |
| CN (European Union) | 2923 90 00 | CN 2026 (annex in CN 2013: 2923 90 00, the annex line was split into several) | Other |
| HS (worldwide) | 2923.90 | Harmonized System | Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined |
2 · Duty and schedule
The duty today and when it reaches zero
The preferential duty today is 5.2%. The MFN duty, without the agreement, is 6.5%. It reaches zero on 1 January 2030. On the Argentine side, the export duty today is 0% (Decree 305/2025).
Next step down. On 1 January 2027 the duty goes down from 5.2% to 3.9% (stage 2 of 5). It reaches zero on 1 January 2030. Add it to your calendar (.ics) · Everything that changes on 1 January
- Today 5.2%
- Next step down · 1 January 2027 3.9%
- Reaches zero · 1 January 2030
- Without the agreement 6.5%
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
- 2923.90.10Betaína y sus sales
- 2923.90.20Derivados de la colina
- 2923.90.30Cloruro de 3-cloro-2-hidroxipropiltrimetilamonio
- 2923.90.40Halogenuros de alquil-trimetilamonio, con grupo alquilo de C6 a C22
- 2923.90.50Halogenuros de dialquil-dimetilamonio o de alquil-bencil-dimetilamonio, con grupo alquilo de C6 a C22
- 2923.90.60Halogenuros de pentametil-alquil-propilenodiamonio, con grupo alquilo de C6 a C22
- 2923.90.90Los demás
| Annex line (NCM 2012) | Base rate | Category | Reaches zero |
|---|---|---|---|
| 2923.90.10 Betaína y sus sales Declared today as 2923.90.10 · Same code, unchanged | 12% | 10 | 1 January 2036 |
| 2923.90.20 Derivados de la colina Declared today as 2923.90.20 · Same code, unchanged | 2% | 4 | 1 January 2030 |
| 2923.90.30 Cloruro de 3-cloro-2-hidroxipropiltrimetilamonio Declared today as 2923.90.30 · Same code, unchanged | 12% | 10 | 1 January 2036 |
| 2923.90.40 Halogenuros de alquil-trimetilamonio, con grupo alquilo de C6 a C22 Declared today as 2923.90.40 · Same code, unchanged El anexo fija un tipo por país y en esta línea no coinciden: Argentina 12, Brasil 12, Paraguay 9, Uruguay 12. Acá se carga el de la Argentina. | 12% | 10 | 1 January 2036 |
| 2923.90.50 Halogenuros de dialquil-dimetilamonio o de alquil-bencil-dimetilamonio Declared today as 2923.90.50 · Same code, unchanged | 12% | 10 | 1 January 2036 |
| 2923.90.60 Halogenuros de pentametil-alquil-propilenodiamonio, con grupo alquilo de C6 a C22 Declared today as 2923.90.60 · Same code, unchanged | 12% | 10 | 1 January 2036 |
| 2923.90.90 Los demás sales e hidróxidos de amonio cuaternario Declared today as 2923.90.90 · Official correlation table · the 2012 line was split | 2% | 4 | 1 January 2030 |
How this line was reached. The annex writes its list in NCM 2012, while imports are declared in the edition in force. The line follows from Mercosur's official correlation tables (2012 to 2017 and 2017 to 2022), published by Brazil's CAMEX. The 2012 line was broader. When the nomenclature changed it was split into several, and today's code is one of the parts. What the annex sets for that line applies to this part. 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 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-formulariosOnly for 2923.90.10, 2923.90.20, among the Argentine codes of this position. In 2923.90.20, only for SIM subdivisions 2923.90.20.900U.
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.Only for 2923.90.10, 2923.90.20, among the Argentine codes of this position. In 2923.90.20, only for SIM subdivisions 2923.90.20.900U.
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:Only for 2923.90.10, 2923.90.90, among the Argentine codes of this position.
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 - SENASAImportación FertilizantesCustoms regime: definitive · Goods: newWhen it applies: Acceder al sistema de SENASA a traves de ARCAOnly for 2923.90.10, 2923.90.20, among the Argentine codes of this position.
The agency's text (in Spanish)
Mandatory - SENASARegistro de productos de alimentos para animales. Importación *Customs regime: definitive · Goods: otherEl trámite permite solicitar autorización para importar productos destinados a la alimentación animal. Los alimentos para animales deben estar registrados ante SENASA. Para llevar a cabo las inscripciones, el Organismo cuenta con la Coordinación de Registro de Alimentos para Animales.When it applies: Solo para alimento destinado a animales, con grado de calidad para alimentación animal (feed grade)Only for 2923.90.10, 2923.90.20, among the Argentine codes of this position.
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 determinadoOnly for 2923.90.10, 2923.90.90, among the Argentine codes of this position.
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) | 5.2% | — | Preferential |
| 1 January 2027 | 2 of 5 | 3.9% | — | Preferential |
| 1 January 2028 | 3 of 5 | 2.6% | — | Preferential |
| 1 January 2029 | 4 of 5 | 1.3% | — | 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.
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, until it reaches zero
At these amounts, from this year to 2030 you save €19,067 in total. From 1 January 2030 it enters duty-free and you save €6,500 a year.
| Year | Saving that year | Cumulative | Duty | You pay with the agreement |
|---|---|---|---|---|
| 2026today8 months | €867 | €867 | 5.2% | €3,467 |
| 2027 | €2,600 | €3,467 | 3.9% | €3,900 |
| 2028 | €3,900 | €7,367 | 2.6% | €2,600 |
| 2029 | €5,200 | €12,567 | 1.3% | €1,300 |
| 2030 | €6,500 | €19,067 | Duty-free | €0 |
Each row assumes you export the amounts entered every year and that the MFN duty stays as it is today, though the EU may change it.
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
The agreement has no tariff-rate quota for this line
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.
- Quotas open to all countries. The Union opens on this line 2 quotas outside the agreement for all origins or for a group that includes Argentina. An importer can use them for Argentine goods, competing with those of other countries for the same quantity. They are separate from the agreement, and the in-quota duty comes from TARIC, origin Argentina.
- 09.2575. In-quota duty 0%, against the MFN duty of 6.5%. It is open to all origins. It applies only to TARIC subdivision 2923 90 00 87. The volume is 9,500 t per period (1 January to 31 December). The regulation sets no end date; TARIC has it open until 31 December 2026. It is allocated first come, first served, with the order number on the customs declaration (Council Regulation (EU) 2021/2283). The day's balance is in the Commission's quota consultation.
- 09.2922. In-quota duty 0%, against the MFN duty of 6.5%. It is open to all origins. It applies only to TARIC subdivision 2923 90 00 88. The volume is 10,000 t per period (1 July to 31 December). The regulation sets no end date; TARIC has it open until 31 December 2026. It is allocated first come, first served, with the order number on the customs declaration (Council Regulation (EU) 2021/2283). The day's balance is in the Commission's quota consultation.
| 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 2905.49 – 2942.00, 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: «CTSH; A chemical reaction, isomer separation or biotechnological processing is undergone; or MaxNOM 50 % (EXW).»
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 5 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 · 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 · chemicalsControl of trade in dangerous chemicalsRegulation 649/2012, Decision 2006/730, Decision 2016/770 and 1 more act
- 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 requirementImport requirements for medicinal active substancesRegulation 1252/2014, Decision 2012/715, Directive 2001/83 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. This line is covered by EUDR. Below are the start dates and what has to be provided.
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 may apply, depending on exactly what is shipped. The annex writes the position with «ex», meaning only part of it is covered («ex 2923 90 00 Sales e hidróxidos de amonio cuaternario, excepto la colina y sus sales, el perfluorooctano sulfonato de tetraetilamonio y el perfluorooctano sulfonato de didecildimetilamonio sintetizados con palma aceitera (sin incluir los productos en la medida en que se utilicen en la fabricación de medicamentos de uso humano o veterinario incluidos en el ámbito de aplicación de la Directiva 2001/83/CE, el Reglamento (CE) n.o 726/2004 o el Reglamento (UE) 2019/6) (Esta disposición será aplicable a partir del 30 de diciembre de 2027)»). It does not apply yet. It starts on 30 December 2027. What has to be provided: Geolocation of the plots of land where the commodity was produced, and a due diligence statement. Who must comply: The operator placing the product on the EU market, which in an import is the EU importer. The Argentine exporter has to provide the data.
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 2923 90 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 €172.0 million from outside the EU; Argentina is not among the suppliers.
Where the EU buys from (2025)
| Rank | Country | Value | Share | €/kg |
|---|---|---|---|---|
| 1st | China | €120.5 million | 70.1% | €2.19/kg |
| 2nd | United States | €23.3 million | 13.5% | €3.04/kg |
| 3rd | India | €9.9 million | 5.8% | €6.38/kg |
| 4th | Switzerland | €7.1 million | 4.2% | €16.07/kg |
| 5th | United Kingdom | €3.9 million | 2.2% | €2.35/kg |
Another €54 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 | — | — | — |
| 20th | Brazil | €3,479 | less than 0.1% | 137 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 | €47.2 million | 27.5% |
| 2nd | France | €46.6 million | 27.1% |
| 3rd | Netherlands | €34.5 million | 20.0% |
| 4th | Belgium | €12.6 million | 7.3% |
| 5th | Spain | €10.1 million | 5.8% |
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 9 pay less than you. For the other 2 the duty cannot be compared in a single figure. When you reach zero on 1 January 2030, none of them will pay less than you.
Country by country (11)
- Argentina, today5.2%Under the EU-Mercosur agreement
- Argentina, at the end0%Reaches zero on 1 January 2030
- China1st EU supplierDepending on the TARIC subdivision, 0% or 6.5%No preference, pays the MFN dutyIt pays 0% on 2923 90 00 90 (Other).It pays 6.5% on the 2 subdivisions 2923 90 00 87 (3-Chloro-2-hydroxypropyl)trimethylammonium chloride (CAS RN 3327-22-8), in the form of an aqueous solution containing by weight 65 % or more but not more than 71 % 3-chloro-2-hydroxypropyl)trimethylammonium chloride) and 2923 90 00 88 (Aqueous solution containing by weight 78 % or more but not more than 82 % of [2-(acryloyloxy)ethyl]trimethylammonium chloride (CAS RN 44992-01-0)).It pays 0% on the other 10 subdivisions.TARIC, measure 103 (MFN duty), Regulation 3009/95, since 1 July 1997
- United States2nd EU supplier0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Regulation 1455/26, since 1 July 2026
- India3rd EU supplierDepending on the TARIC subdivision, 0% or 6.5%No preference, pays the MFN dutyIt pays 0% on 2923 90 00 90 (Other).It pays 6.5% on the 2 subdivisions 2923 90 00 87 (3-Chloro-2-hydroxypropyl)trimethylammonium chloride (CAS RN 3327-22-8), in the form of an aqueous solution containing by weight 65 % or more but not more than 71 % 3-chloro-2-hydroxypropyl)trimethylammonium chloride) and 2923 90 00 88 (Aqueous solution containing by weight 78 % or more but not more than 82 % of [2-(acryloyloxy)ethyl]trimethylammonium chloride (CAS RN 44992-01-0)).It pays 0% on the other 10 subdivisions.TARIC, measure 103 (MFN duty), Regulation 3009/95, since 1 July 1997
- Switzerland4th EU supplier0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Regulation 2840/72, since 20 December 1972
- United Kingdom5th EU supplier0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 2253/20, since 1 January 2021
- Chile0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 3016/24, since 1 February 2025
- Mexico0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0415/00, since 1 July 2016
- Canada0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0037/17, since 21 September 2017
- South Africa0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 1623/16, since 10 October 2016
- New Zealand0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0244/24, since 1 May 2024
- Vietnam0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0753/20, since 1 August 2020
The 13 TARIC subdivisions of this line
- 2923 90 00 10 Tetramethylammonium hydroxide, in the form of an aqueous solution containing 25% (± 0,5%) by weight of tetramethylammonium hydroxide
- 2923 90 00 13 Bis(N,N,N-trimethyladamantan-1-aminium) sulfate (CAS RN 1000777-61-6) with a purity by weight of 95 % or more, whether or not in aqueous solution containing 20 % or more Bis(N,N,N-trimethyladamantan-1-aminium) sulfate (CAS RN 1000777-61-6)
- 2923 90 00 30 Tetrabutylammonium tetrahydroborate (CAS RN 33725-74-5) with a purity by weight of 97 % or more
- 2923 90 00 33 Calcium phosphoryl choline chloride tetrahydrate (CAS RN 72556-74-2) with a purity by weight of 90 % or more
- 2923 90 00 50 Betaine hydrochloride (CAS RN 590-46-5), with a purity by weight of 93 % or more
- 2923 90 00 55 Tetrabutylammonium bromide (CAS RN 1643-19-2)
- 2923 90 00 65 N,N,N-trimethyl-tricyclo[3.3.1.13,7]decan-1-aminium hydroxide (CAS RN 53075-09-5) in form of an aqueous solution with a content of N,N,N-trimethyl-tricyclo[3.3.1.13,7]decan-1-aminium hydroxide by weight of 17,5 % or more but not more than 27,5 %
- 2923 90 00 75 Tetraethylammonium hydroxide, in the form of an aqueous solution containing: - 35 % (± 0,5 %) by weight of tetraethylammonium hydroxide, - not more than 1 000 mg/kg of chloride, - not more than 2 mg/kg of iron and - not more than 10 mg/kg of potassium
- 2923 90 00 80 Diallyldimethylammonium chloride, in the form of an aqueous solution containing by weight 63 % or more but not more than 67 % of diallyldimethylammonium chloride, (CAS RN 7398-69-8)
- 2923 90 00 85 N,N,N-Trimethylanilinium chloride (CAS RN 138-24-9)
- 2923 90 00 87 3-Chloro-2-hydroxypropyl)trimethylammonium chloride (CAS RN 3327-22-8), in the form of an aqueous solution containing by weight 65 % or more but not more than 71 % 3-chloro-2-hydroxypropyl)trimethylammonium chloride
- 2923 90 00 88 Aqueous solution containing by weight 78 % or more but not more than 82 % of [2-(acryloyloxy)ethyl]trimethylammonium chloride (CAS RN 44992-01-0)
- 2923 90 00 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
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 2923 90 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.
- 3Check that the product is originating, and be ready to prove itThe rule for 2905.49 – 2942.00 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.
- 4Prepare for EUDRWhat has to be provided: Geolocation of the plots of land where the commodity was produced, and a due diligence statement. The operator placing the product on the EU market, which in an import is the EU importer. The Argentine exporter has to provide the data.The obligation is on the EU importer, but the data comes from the exporterFrom 30 December 2027
- 5Check 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