The 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.

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.

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.

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 566/2026, Art. 1 and Annex I (IF-2026-62493640-APN-SSCE#MEC), and it is the rate the VUCE applies (checked on 17 October 2026).

1. Section B of Annex 2-A lists the 23 quotas the European Union opens for Mercosur. None covers this line.
2. Quotas open to all countries. The Union opens on this line a quota 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.
3. 09.0177. In-quota duty 0%. It is open to all origins. The volume is 360,000 t in total, while the regulation applies. It applies until 31 May 2027, under the regulation. It is allocated first come, first served, with the order number on the customs declaration (Council Regulation (EU) 2026/1181). The day's balance is in the Commission's quota consultation.

If the product may fall under one of them, write to us and we will review it.

The rule, as published in the agreement: «CTH; however, non-originating materials of heading 31.05 may be used, provided that their total value does not exceed 20 % of the EXW of the product; or MaxNOM 40 % (EXW).» (for «Sodium nitrate, – Calcium cyanamide, – Potassium sulphate – Magnesium potassium sulphate»)

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.

There is more than one rule for this heading. The annex splits it into several descriptions («Nitrato de sodio, — Cianamida cálcica, — Sulfato de potasio — Sulfato de magnesio y potasio», «Los demás»). The first is shown above; the customs broker can confirm which one describes the product.

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