0 · Verdict
Amber · duty being phased outThe product can be exported with the agreement's preference. The duty today is 5.9% instead of 6.5%, and it reaches zero on 1 January 2036. On top of that, the goods pay a countervailing duty of between 25% and 33.4% depending on the company (33.4% for all other companies) (Implementing Regulation (EU) 2025/835), which the agreement does not reduce.
Recommended action: because of the trade defence in block 2, quote with the countervailing duty rate of the producing company (or the rate for all others if the invoice lacks the declaration the regulation requires). Make sure origin can be proven and that the importer claims the preference in the customs declaration.
Biodiesel and mixtures thereof › Fatty-acid mono-alkyl esters, containing by weight 96,5 % or more of esters (FAMAE) (CN 3826 00 10) pays 5.9% EU duty today under the EU-Mercosur Agreement, instead of 6.5% without it. On top of that, it pays a countervailing duty of between 25% and 33.4% depending on the company (33.4% for all other companies) (Implementing Regulation (EU) 2025/835), which the agreement does not reduce. It reaches zero on 1 January 2036. 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 3826 00 10, which is the code the importer declares in the European Union. In Argentina it corresponds to NCM 3826.00.00. The classification should be confirmed by a customs broker.
| Nomenclature | Code | Version | Official description |
|---|---|---|---|
| NCM (Argentina) | 3826.00.00 | NCM in force 2026 | Biodiésel y sus mezclas, sin aceites de petróleo o de mineral bituminoso o con un contenido inferior al 70 % en peso de estos aceites. |
| CN (European Union) | 3826 00 10 | CN 2026 (annex in CN 2013: 3826 00 10) | Fatty-acid mono-alkyl esters, containing by weight 96,5 % or more of esters (FAMAE) |
| HS (worldwide) | 3826.00 | Harmonized System | Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals |
2 · Duty and schedule
The duty today and when it reaches zero
The preferential duty today is 5.9%. The MFN duty, without the agreement, is 6.5%. It reaches zero on 1 January 2036. On the Argentine side, the export duty today is between 0% and 21% (Decree 423/2026); the agreement sets a ceiling of 18% from 1 May 2030 and lowers it to 14% on 1 May 2035; until then it does not limit it, so charging more than that today is not a breach. On top of that, the goods pay a countervailing duty of between 25% and 33.4% depending on the company (33.4% for all other companies) (Implementing Regulation (EU) 2025/835), which the agreement does not reduce.
On top of the duty, trade defence
The agreement lowers the customs duty. What follows is something else, trade defence measures the EU charges separately to protect its industry (here, from imports the Commission found to be subsidised or dumped). The agreement does not remove them, they are paid on top of the duty, with or without the preference.
How the countervailing duty is charged. The rate depends on the producing company, and the individual one applies only if the invoice carries the declaration the regulation requires; otherwise, the rate for all other companies. Sales by companies with a price undertaking accepted by the Commission enter exempt, with the undertaking invoice and certificate.
Next step down. On 1 January 2027 the duty goes down from 5.9% to 5.3% (stage 2 of 11). It reaches zero on 1 January 2036. Add it to your calendar (.ics) · Everything that changes on 1 January
- Today 5.9%
- Next step down · 1 January 2027 5.3%
- Reaches zero · 1 January 2036
- 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
| Annex line (NCM 2012) | Base rate | Category | Reaches zero |
|---|---|---|---|
| 3826.00.00 Biodiésel y sus mezclas, con un contenido de aceite superior al 70 % en peso Declared today as 3826.00.00 · Same code, unchanged Which reads: Biodiésel y sus mezclas, sin aceites de petróleo o de mineral bituminoso o con un contenido inferior al 70 % en peso de estos aceites. El anexo fija un tipo por país y en esta línea no coinciden: Argentina 14, Brasil 14, Paraguay 0, Uruguay 14. Acá se carga el de la Argentina. | 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 5 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
- ARCASistema de Información Simplificado Agrícola (SISA)Customs regime: definitive · Goods: new · Origin: ArgentinaEl Sistema de Información Simplificado Agrícola (SISA) centraliza los datos de productores y operadores comerciales de la cadena de granos bajo la administración de ARCA, a efectos de optimizar la gestión de información, simplificar trámites y reducir costos en el sector agropecuario.When it applies: El Sistema de Información Simplificado Agrícola unifica registros y trámites de SENASA, INASE y ARCA para facilitar la carga de datos y mejorar el control fiscal. Reemplaza múltiples registros y declaraciones previas relacionados con la producción y comercialización de granos, semillas y legumbres secas.a administrativa y mejorar el control fiscal.
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
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 11 (year 0) | 5.9% | — | Preferential |
| 1 January 2027 | 2 of 11 | 5.3% | — | Preferential |
| 1 January 2028 | 3 of 11 | 4.7% | — | Preferential |
| 1 January 2029 | 4 of 11 | 4.1% | — | Preferential |
| 1 January 2030 | 5 of 11 | 3.5% | — | Preferential |
| 1 January 2031 | 6 of 11 | 2.9% | — | Preferential |
| 1 January 2032 | 7 of 11 | 2.3% | — | Preferential |
| 1 January 2033 | 8 of 11 | 1.7% | — | Preferential |
| 1 January 2034 | 9 of 11 | 1.1% | — | Preferential |
| 1 January 2035 | 10 of 11 | 0.5% | — | Preferential |
| 1 January 2036 | 11 of 11 | 0% | — | Duty-free |
How it is calculated. Category 10 eliminates the duty in 11 equal stages: the first on 1 May 2026 and the others each 1 January. This is stage 1 of 11, so 90.9% of the base rate is paid. It reaches zero on 1 January 2036.
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 4 export duty lines, category Y10. That is a ceiling, not what is charged today. What is charged today is between 0% and 21%, under Decree 423/2026, Art. 3 and Annex III (IF-2026-53831860-APN-SSMAEII#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 Y10 (base rate 18%): 18% from 1 May 2030, 17% from 1 May 2032, 16% from 1 May 2033, 15% from 1 May 2034 and 14% from 1 May 2035. 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 Y10: los derechos de exportación sobre mercancías correspondientes a la categoría de desgravación «Y10» en las listas de derechos de exportación que figuran en la sección C del presente anexo estarán sujetos al 18 % (dieciocho por ciento) el 1.er (primer) día del año 5 (cinco) después de la entrada en vigor del presente Acuerdo y se reducirán progresivamente al 14 % (catorce por ciento) en reducciones anuales lineales de 1 (un) punto porcentual a partir del 1.er (primer) día del año 7 (siete) después de la entrada en vigor del presente Acuerdo hasta el comienzo del año 10 (diez) después de la entrada en vigor del presente Acuerdo, y
Why there is more than one line. The annex separates conditions within the same position (bulk or packaged, deactivated or not) and each has its own row. The relevant one depends on the goods («Biodiesel», «Mezclas con gas oil», «Las demás», «Las demás»).
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.
The duty in these figures does not include trade defence. On top of that, the goods pay a countervailing duty of between 25% and 33.4% depending on the company (33.4% for all other companies) (Implementing Regulation (EU) 2025/835), which the agreement does not reduce. Tick the box to add it to the figures.
Year by year, until it reaches zero
At these amounts, from this year to 2036 you save €39,300 in total. From 1 January 2036 it enters duty-free and you save €6,500 a year.
| Year | Saving that year | Cumulative | Duty | You pay with the agreement |
|---|---|---|---|---|
| 2026today8 months | €400 | €400 | 5.9% | €3,933 |
| 2027 | €1,200 | €1,600 | 5.3% | €5,300 |
| 2028 | €1,800 | €3,400 | 4.7% | €4,700 |
| 2029 | €2,400 | €5,800 | 4.1% | €4,100 |
| 2030 | €3,000 | €8,800 | 3.5% | €3,500 |
| 2031 | €3,600 | €12,400 | 2.9% | €2,900 |
| 2032 | €4,200 | €16,600 | 2.3% | €2,300 |
| 2033 | €4,800 | €21,400 | 1.7% | €1,700 |
| 2034 | €5,400 | €26,800 | 1.1% | €1,100 |
| 2035 | €6,000 | €32,800 | 0.5% | €500 |
| 2036 | €6,500 | €39,300 | 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 quota for this line does not cover Argentina
The agreement opens the Biodiesel tariff-rate quota (TRQ-BD), but not for Argentina. Argentina's reduction is the one in the schedule of block 2, with no volume limit and no quota procedure.
Where to check it
- Section B of Annex 2-A states which countries each quota is opened for. For this one (in Spanish), apartado 23, letra a), el cupo se abre solo para Paraguay.
| Period | Volume | Status |
|---|
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 38.26, which requires that the specific processing described in the text of the rule be carried out. 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: «Manufacture in which biodiesel is obtained through transesterification, esterification or hydro-treatment.»
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 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.
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
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 3826 00 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 €1,986 million from outside the EU; Argentina supplied 16.6% and was the 2nd supplier.
Where the EU buys from (2025)
| Rank | Country | Value | Share | €/kg |
|---|---|---|---|---|
| 1st | Malaysia | €592.9 million | 29.8% | €1.48/kg |
| 2nd | Argentina | €329.6 million | 16.6% | €1.09/kg |
| 3rd | United Kingdom | €321.9 million | 16.2% | €1.31/kg |
| 4th | South Korea | €182.1 million | 9.2% | €1.30/kg |
| 5th | Thailand | €134.5 million | 6.8% | €1.10/kg |
Another €15.8 million 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 | €329.6 million | 16.6% | 303,186 t | €1.09/kg |
| 7th | Brazil | €76.8 million | 3.9% | 75,954 t | €1.01/kg |
| 23rd | Uruguay | €351,798 | less than 0.1% | 328 t | €1.07/kg |
| 13th | Paraguay | €14.6 million | 0.7% | 12,220 t | €1.19/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 | Netherlands | €1,426 million | 71.8% |
| 2nd | Belgium | €360.3 million | 18.1% |
| 3rd | Spain | €167.6 million | 8.4% |
| 4th | Bulgaria | €14.4 million | 0.7% |
| 5th | Germany | €6.4 million | 0.3% |
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 9 pay less than you and 3 pay more. When you reach zero on 1 January 2036, none of them will pay less than you.
Country by country (12)
- Argentina, today5.9%Under the EU-Mercosur agreement
- Argentina, at the end0%Reaches zero on 1 January 2036
- Malaysia1st EU supplier6.5%Pays more than youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 1006/11, since 1 January 2012
- United Kingdom3rd EU supplier0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 2253/20, since 1 January 2021
- South Korea4th EU supplier0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0265/11, since 1 July 2011
- Thailand5th EU supplier6.5%Pays more than youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 1006/11, since 1 January 2012
- 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 originSome of its companies also pay anti-dumping or countervailing duties (Regulation 1266/21, Regulation 1267/21, Regulation 0731/22).TARIC, 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
- United States0%Pays less than youEU preference for its originSome of its companies also pay anti-dumping or countervailing duties (Regulation 1267/21, Regulation 1266/21).TARIC, measure 142 (tariff preference), Regulation 1455/26, since 1 July 2026
- China6.5%Pays more than youNo preference, pays the MFN dutySome of its companies also pay anti-dumping or countervailing duties (Regulation 0261/25).TARIC, measure 103 (MFN duty), Regulation 1006/11, since 1 January 2012
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 3826 00 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 38.26 requires that the specific processing described in the text of the rule be carried out. 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