0 · Verdict
Amber · may apply; the product needs checkingThe 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. And see block 7 (EUDR may apply; the product needs checking).
Industrial monocarboxylic fatty acids; acid oils from refining › Other (CN 3823 19 90) enters the European Union duty-free today under the EU-Mercosur Agreement, instead of 2.9% 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 3823 19 90, which is the code the importer declares in the European Union. In Argentina there are 2 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) | 3823.19.10 | NCM in force 2026 | Ácido caprílico |
| NCM (Argentina) | 3823.19.90 | NCM in force 2026 | Los demás |
| CN (European Union) | 3823 19 90 | CN 2026 (annex in CN 2013: 3823 19 90) | Industrial monocarboxylic fatty acids; acid oils from refining: other: other |
| HS (worldwide) | 3823.19 | Harmonized System | Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols |
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 2.9%. It has been at zero from the start of the agreement (1 May 2026). 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 |
|---|---|---|---|
| 3823.19.00 Los demás ácidos grasos monocarboxílicos industriales; aceites ácidos del refinado Declared today as 3823.19.10 · Mercosur resolution that changed the NCM · GMC Res. 23/17 Which reads: Ácido caprílico El anexo fija un tipo por país y en esta línea no coinciden: Argentina 2, Brasil 20, Paraguay 2, Uruguay 2. Acá se carga el de la Argentina. | 2% | 15 | 1 January 2041 |
| 3823.19.00 Los demás ácidos grasos monocarboxílicos industriales; aceites ácidos del refinado Declared today as 3823.19.90 · Mercosur resolution that changed the NCM · GMC Res. 23/17 El anexo fija un tipo por país y en esta línea no coinciden: Argentina 2, Brasil 20, Paraguay 2, Uruguay 2. Acá se carga el de la Argentina. | 2% | 15 | 1 January 2041 |
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 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. Where the origin changes something, each one also states what applies to goods from the EU.
To import and sell in Argentina
- 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 3823.19.90, 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 - Subsecretaría de AmbienteAutorización de exportación/importación de productos químicos y artículos comprendidos en el Convenio de EstocolmoCustoms regime: definitive · Goods: newWhen it applies: Artículos que contengan productos químicos alcanzados por la Res. 291/2020 y Res. 451/2019.
The agency's text (in Spanish)
Mandatory - Subsecretaría de AmbienteSolicitud de exención de productos químicos y artículos comprendidos en el Convenio de Estocolmo - Anexo II y IIICustoms regime: definitive · Goods: newTrámite de solicitud de exención para la producción, importación, comercio y/o uso de el/los productos químicos y/o la producción o importación de los artículos que contengan estos productos químicos comprendidos en la Res. 451/2019 y la Res. 291/2020.When it applies: Artículos que contengan productos químicos alcanzados por la Res. 291/2020 y Res. 451/2019.
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 3823.19.90, 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 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. 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.
With the agreement it already enters duty-free. You save €2,900 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 3810.10 – 3824.50, 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 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
The product is on the list of goods the European Union controls at the border, so it enters through a border control post and with an official certificate. It is a procedure to complete, not a prohibition, but without it the consignment is not cleared, even at zero duty. The Commission's portal (Access2Markets) assigns 1 EU product requirement 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.
- SPSOfficial control at an EU border control postConfirmedmust be met before shipmentThe consignment must enter through an approved border control post, be pre-notified in TRACES with a common health entry document (CHED) and travel with the official certificate that applies. The annex narrows it as follows: «Solo los aditivos alimentarios de origen animal»
- Where it is handledTRACES NT · EU consignment control systemConfirmedprocedureThe consignment is notified here before it arrives, and the certificate is issued by SENASA on the Argentine side.
EU requirements for this line (1)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
Source: Access2Markets (European Commission) · checked on 1 September 2026
6 · Authorisations and registrations
What must be approved before exporting
There are two gates, in this order. First the country, since the European Union only admits products of animal origin from countries whose control plan it has approved, and Argentina is approved for 12 of 13 categories. Then the plant, which must be approved in Argentina and, for most products of animal origin, appear on the list the Commission publishes.
- Third-country listArgentina is on the list of authorised countriesConfirmedthe country is authorisedThe Commission has approved Argentina's control plan for Bovine, Ovine/caprine, Equine, Poultry, Aquaculture (16), Milk, Eggs, Rabbit, Wild game, Farmed game, Honey, Casings. The category of the product should be confirmed with the customs broker, because the annex does not express them by tariff code.
- No approved planCategories for which Argentina is NOT on the listConfirmedcheck whether it is the category of the productPorcine. A product in any of these cannot enter the European Union today, even at zero duty and with an establishment approved in Argentina.
- Establishment approvalThe plant, approved in Argentina and listed by the European UnionNo dataNo data. It is in SENASA's register and the European Commission's list of establishments.
- Exporter registrationRegistration as an exporter with Argentine customsNo dataNo data. It is in ARCA's register of importers and exporters.
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 3823 19 Ácidos grasos monocarboxílicos industriales; aceites ácidos del refinado distintos del ácido esteárico, el ácido oleico y los ácidos grasos del tall oil sintetizados con palma aceitera (excepto los residuos tal como se definen en el artículo 3, punto 1, de la Directiva 2008/98/CE)»). It does not apply yet. It starts on 30 December 2026. 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 3823 19 90.
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 €585.0 million from outside the EU; Argentina supplied 23.8% and was the 2nd supplier.
Where the EU buys from (2025)
| Rank | Country | Value | Share | €/kg |
|---|---|---|---|---|
| 1st | Indonesia | €145.0 million | 24.8% | €1.06/kg |
| 2nd | Argentina | €139.3 million | 23.8% | €0.93/kg |
| 3rd | Malaysia | €122.8 million | 21.0% | €1.27/kg |
| 4th | India | €50.0 million | 8.5% | €1.41/kg |
| 5th | Türkiye | €32.4 million | 5.5% | €0.83/kg |
Another €44 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 |
|---|---|---|---|---|---|
| 2nd | Argentina | €139.3 million | 23.8% | 150,059 t | €0.93/kg |
| 7th | Brazil | €15.4 million | 2.6% | 18,235 t | €0.85/kg |
| 30th | Uruguay | €247,864 | less than 0.1% | 348 t | €0.71/kg |
| 51st | Paraguay | €13,869 | less than 0.1% | 22 t | €0.62/kg |
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 | Italy | €249.3 million | 42.6% |
| 2nd | Netherlands | €167.1 million | 28.6% |
| 3rd | Spain | €57.1 million | 9.8% |
| 4th | Portugal | €22.0 million | 3.8% |
| 5th | Poland | €14.5 million | 2.5% |
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 12 countries on the list, today 10 pay the same and 2 pay more.
Country by country (12)
- Argentina, today0%Under the EU-Mercosur agreement
- Indonesia1st EU supplier0%Pays the same as youGeneralised Scheme of Preferences (GSP)Some of its companies also pay anti-dumping or countervailing duties (Regulation 0111/23).TARIC, measure 142 (tariff preference), Regulation 0978/12, since 1 January 2017
- Malaysia3rd EU supplier2.9%Pays more than youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2204/99, since 1 July 2000
- India4th EU supplier0%Pays the same as youGeneralised Scheme of Preferences (GSP)TARIC, measure 142 (tariff preference), Regulation 0978/12, since 1 January 2017
- Türkiye5th EU supplier0%Pays the same as youCustoms union with the EUTARIC, measure 106 (customs union duty), Decision 0142/96, since 1 January 2006
- 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
- United States0%Pays the same as youEU preference for its originTARIC, measure 142 (tariff preference), Regulation 1455/26, since 1 July 2026
- China2.9%Pays more than youNo preference, pays the MFN dutyTARIC, 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
7 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 3823 19 90. 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 3810.10 – 3824.50 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.
- 4Obtain establishment approval and the health certificateThis line is on the list of goods the European Union controls at the border. The certificate is issued by SENASA, and for that the establishment must be approved and, depending on the product, appear on the EU list of approved establishments.
- 5The importer pre-notifies the consignment before arrivalThe consignment is announced in TRACES with a common health entry document (CHED) and enters through an approved border control post. If the port of destination has no post for this type of product, the consignment cannot enter there.TRACES NT · done by the EU importer
- 6Prepare 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 2026
- 7Check 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