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Other articles of plastics and articles of other materials of headings 3901 to 3914 › Other

CN code3926 90 97

Flow
Export Argentina → European Union
Destination
The whole European Union
Sheet generated
30 October 2026

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0 · Verdict

Amber · duty being phased out

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.

Recommended action: make sure origin can be proven and that the importer claims the preference in the customs declaration.

Other articles of plastics and articles of other materials of headings 3901 to 3914 › Other (CN 3926 90 97) 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 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 3926 90 97, which is the code the importer declares in the European Union. In Argentina there are 9 NCM lines under the same 6 digits; the exporter's product is one of them. The classification should be confirmed by a customs broker.

NomenclatureCodeVersionOfficial description
NCM (Argentina)3926.90.10NCM in force 2026Arandelas
NCM (Argentina)3926.90.21NCM in force 2026Para transmisión
NCM (Argentina)3926.90.22NCM in force 2026Transportadoras
NCM (Argentina)3926.90.30NCM in force 2026Bolsas para uso en medicina (hemodiálisis y usos similares)
NCM (Argentina)3926.90.40NCM in force 2026Artículos de laboratorio o farmacia
NCM (Argentina)3926.90.50NCM in force 2026Accesorios de los tipos utilizados en líneas de sangre para hemodiálisis, tales como: obturadores, incluidos los regulables (clamps), clipes y similares
NCM (Argentina)3926.90.61NCM in force 2026De tetrafluoroetileno y éter perfluorometilvinilo
NCM (Argentina)3926.90.69NCM in force 2026Los demás
NCM (Argentina)3926.90.90NCM in force 2026Las demás
CN (European Union)3926 90 97CN 2026 (annex in CN 2013: 3926 90 97, the annex line was split into several)Other: other
HS (worldwide)3926.90Harmonized SystemOther articles of plastics and articles of other materials of headings 3901 to 3914
Source: official CN 2026 and NCM catalogues3926 90 97 in TARICOfficial description in TARIC

2 · Duty and schedule

The duty today and when it reaches zero

Amber · duty being phased out

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 789/2020).

Base rate (annex)
6.5%
Appendix 2-A-1, line 3926 90 97 in CN 2013
MFN duty in force
6.5%
In force since 1 January 2026
Preferential duty today
5.2%
Category 4 · year 0 of the schedule
Staging category
4
Reaches zero
1 January 2030
Other annex lines
3926 90 92 (6.5)
The nomenclature changed and this line takes in more than one annex line
Export duty (Argentina) today
0%
Art. 1 and Annex I
Export refund (Argentina) today
7%
Art. 1 and Annex I · when exporting outside Mercosur

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

How the duty comes down under the agreement
Without the agreement20272030202620282029Today
  • 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

Annex line (NCM 2012)Base rateCategoryReaches zero
3926.90.10
Arandelas de plástico
Declared today as 3926.90.10 · Same code, unchanged		18%101 January 2036
3926.90.21
Correas de transmisión, de plástico
Declared today as 3926.90.21 · Same code, unchanged
Which reads: Para transmisión		18%101 January 2036
3926.90.22
Correas transportadoras o elevadoras, de plástico
Declared today as 3926.90.22 · Same code, unchanged		18%151 January 2041
3926.90.30
Bolsas de plástico para uso médico (colostomía, hemodiálisis)
Declared today as 3926.90.30 · Same code, unchanged
Which reads: Bolsas para uso en medicina (hemodiálisis y usos similares)		0%0from the start of the agreement (1 May 2026)
3926.90.40
Artículos de laboratorio y productos farmacéuticos, de plástico
Declared today as 3926.90.40 · Same code, unchanged
Which reads: Artículos de laboratorio o farmacia		18%101 January 2036
3926.90.50
Otros accesorios de plástico para hemodiálisis, obturadores
Declared today as 3926.90.50 · Same code, unchanged
Which reads: Accesorios de los tipos utilizados en líneas de sangre para hemodiálisis, tales como: obturadores, incluidos los regulables (clamps), clipes y similares		0%0from the start of the agreement (1 May 2026)
3926.90.61
Anillos de sección circular de tetrafluoroetileno y éter
Declared today as 3926.90.61 · Same code, unchanged
Which reads: De tetrafluoroetileno y éter perfluorometilvinilo		2%41 January 2030
3926.90.69
Anillos de sección circular transversal de plástico
Declared today as 3926.90.69 · Same code, unchanged
Which reads: Los demás		18%101 January 2036
3926.90.90
Las demás manufacturas de plástico
Declared today as 3926.90.90 · Official correlation table · the 2012 line was split		18%ENo data

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 31 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

  • (ANMAT) Dirección de Fiscalización y Gestión de Riesgo de Establecimientos de Productos Médicos
    Importación de Productos Médicos por Usuario Directo.
    Customs regime: definitive · Goods: new
    Este trámite deberá ser utilizado por los establecimientos asistenciales y las sociedades sin
    Only for 3926.90.30, 3926.90.40, 3926.90.50, 3926.90.90, among the Argentine codes of this position. In 3926.90.40, only for SIM subdivisions 3926.90.40.200P. In 3926.90.90, only for SIM subdivisions 3926.90.90.600K.
    The agency's text (in Spanish)
    VUCE · position 3926.90.30.000U, import
    Mandatory
  • (ANMAT) Dirección de Fiscalización y Gestión de Riesgo de Establecimientos de Productos Médicos
    Importación de Productos Médicos por uso Compasivo
    Customs regime: definitive · Goods: new
    El trámite está dirigido a aquellos pacientes que requieran tratar una enfermedad que
    When it applies: Para uso estrictamente individual, limitado a un paciente, de un producto médico en las situaciones enumeradas en el art. 1 de la Disp. ANMAyTM 3315/05.
    Only for 3926.90.30, 3926.90.40, 3926.90.90, among the Argentine codes of this position. In 3926.90.40, only for SIM subdivisions 3926.90.40.200P. In 3926.90.90, only for SIM subdivisions 3926.90.90.600K.
    The agency's text (in Spanish)
    VUCE · position 3926.90.30.000U, import
    Mandatory
  • ANMAT
    Importación de Productos Médicos
    Customs regime: definitive/temporary · Goods: new
    Solicitud para la importación de productos médicos. El trámite podrá ser realizado por el fabricante y/o importador (que deberá estar debidamente habilitado por la ANMAT y con los registros aprobados ante este Instituto). La información presentada tendrá carácter de declaración jurada. Incluye partes/repuestos, componentes/materia primas/insumos, PM regulares, muestras de PM.
    Only for 3926.90.30, 3926.90.40, 3926.90.50, 3926.90.90, among the Argentine codes of this position. In 3926.90.40, only for SIM subdivisions 3926.90.40.200P. In 3926.90.90, only for SIM subdivisions 3926.90.90.600K.
    The agency's text (in Spanish)
    VUCE · position 3926.90.30.000U, import
    Mandatory
  • ANMAT
    Importación de especialidades medicinales
    Customs regime: definitive/temporary · Goods: new
    El 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
    Only for 3926.90.40, 3926.90.90, among the Argentine codes of this position. In 3926.90.40, only for SIM subdivisions 3926.90.40.900C. In 3926.90.90, only for SIM subdivisions 3926.90.90.999A.
    The agency's text (in Spanish)
    VUCE · position 3926.90.40.900C, import
    Mandatory
  • ANMAT
    Libre circulación de muestras sin valor comercial
    Customs regime: definitive/temporary · Goods: new
    Mediante este trámite podrá solicitar ante la Autoridad Sanitaria Nacional la autorización de ingreso de muestras sin valor comercial de origen importado.
    When it applies: Para ensayos o futuro registro de productos
    Only for 3926.90.90, among the Argentine codes of this position.
    The agency's text (in Spanish)
    VUCE · position 3926.90.90.100H, import
    Mandatory
  • Ex DVPS
    Autorización de importación de productos cosméticos e higiene personal y uso doméstico.
    Customs regime: definitive · Goods: new
    Este trámite permite obtener la autorización de importación de productos cosméticos e higiene personal y de uso doméstico.
    When it applies: Productos cosméticos y de higiene personal
    The agency's text (in Spanish)
    VUCE · position 3926.90.10.000Z, import
    Mandatory
  • ARCA
    Prohibición - Importación de mercaderías.
    Customs regime: definitive · Goods: new
    La ARCA y el SENASA han recopilado y analizado la normativa aplicable en materia de prohibiciones que afectan a la importación, procediendo a actualizar aquellas que no han sido contempladas en otras normas aduaneras específicas, con sus correspondientes excepciones y observaciones.
    Only for 3926.90.90, among the Argentine codes of this position.
    The agency's text (in Spanish)
    VUCE · position 3926.90.90.100H, import
    Mandatory
  • Dirección Nacional de Reglamentos Técnicos
    RT - Materiales para la construcción - Materiales para Instalaciones eléctricas.
    Customs regime: definitive · Goods: new
    Los fabricantes e importadores de los productos detallados en el Anexo II de la Resolución N° 236/2024 y su Disposición 2/2025 complementaria -materiales para instalaciones eléctricas- deberán garantizar el cumplimiento de los requisitos y características esenciales de calidad y seguridad previstos en el Reglamento Técnico específico, a través del Procedimiento de Evaluación de la Conformidad (PEC), establecido en el Anexo III de dicha Resolución, la confección de la Declaración Jurada de Conformidad y el Marcado de Conformidad.
    When it applies: Los fabricantes e importadores de los productos detallados en el Anexo II de la Resolución N° 236/2024 y su Disposición 2/2025 complementaria -materiales para instalaciones eléctricas- deberán garantizar el cumplimiento de los requisitos y características esenciales de calidad y seguridad previstos en el Reglamento Técnico específico, a través del Procedimiento de Evaluación de la Conformidad (PEC), establecido en el Anexo III de dicha Resolución, la confección de la Declaración Jurada de Conformidad y el Marcado de Conformidad.
    Only for 3926.90.90, among the Argentine codes of this position. In 3926.90.90, only for SIM subdivisions 3926.90.90.100H, 3926.90.90.210R, 3926.90.90.220V, 3926.90.90.230Y, 3926.90.90.290T, 3926.90.90.300U and 27 more.
    The agency's text (in Spanish)
    VUCE · position 3926.90.90.100H, import
    Mandatory
  • Dirección Nacional de Reglamentos Técnicos
    RT - Productos de consumo. Juguetes.
    Customs regime: definitive · Goods: new
    Los fabricantes e importadores de los productos detallados en el Apéndice III de la Resolución N° 313/2025 deberán garantizar el cumplimiento de los requisitos y características esenciales de calidad y seguridad previstos en el Reglamento Técnico específico, a través del Procedimiento de Evaluación de la Conformidad (PEC), establecido en el Anexo III de dicha Resolución, la confección de la Declaración Jurada de Conformidad y el Marcado de Conformidad.
    When it applies: Los fabricantes e importadores de los productos detallados en el Apéndice III de la Resolución N° 313/2025 deberán garantizar el cumplimiento de los requisitos y características esenciales de calidad y seguridad previstos en el Reglamento Técnico específico, a través del Procedimiento de Evaluación de la Conformidad (PEC), establecido en el Anexo III de dicha Resolución, la confección de la Declaración Jurada de Conformidad y el Marcado de Conformidad.
    Only for 3926.90.90, among the Argentine codes of this position. In 3926.90.90, only for SIM subdivisions 3926.90.90.711W, 3926.90.90.791X.
    The agency's text (in Spanish)
    VUCE · position 3926.90.90.711W, import
    Mandatory
  • Dirección del Registro de Organismos y Entidades Científicas y Tecnológicas
    Solicitud de certificado de importación de insumos de investigación Científica/Tecnológica (ROECYT)
    Customs regime: definitive/temporary · Goods: new
    When it applies: Solo para insumos importados con fines de investigación científica o tecnológica, por parte de alguno de los siguientes beneficiarios: a) Los organismos y entidades del Estado Nacional, las provincias y la Ciudad Autónoma de Buenos Aires con específica competencia en la ejecución de investigaciones científicas o tecnológicas. b) Las entidades de bien público comprendidas en el artículo 20, inciso f) de la Ley de Impuesto a las Ganancias (t.o. 1997), cuyos estatutos les atribuyen competencia específica para la ejecución de investigaciones científicas o tecnológicas.
    Only for 3926.90.40, 3926.90.69, 3926.90.90, among the Argentine codes of this position. In 3926.90.40, only for SIM subdivisions 3926.90.40.900C. In 3926.90.69, only for SIM subdivisions 3926.90.69.900Q. In 3926.90.90, only for SIM subdivisions 3926.90.90.940P, 3926.90.90.999A.
    The agency's text (in Spanish)
    VUCE · position 3926.90.40.900C, import
    Mandatory
  • Ministerio de Salud
    Protocolo de Cuantificación de Artículos de Puericultura
    Customs regime: definitive · Goods: new
    Para determinar el contenido de ftalatos en artículos de puericultura, los LABORATORIOS DE ENSAYO deberán ajustar su operatoria al PROTOCOLO DE CUANTIFICACION DE FTALATOS que se acompaña como ANEXO II de la Res. 2/2011.
    When it applies: La verificación del cumplimiento de lo dispuesto en los artículos 1º y 2º de la Res.MS 583/08 se concretará a través de la obtención de un certificado emitido por un ORGANISMO DE CERTIFICACION DE PRODUCTOS en base a resultados de ensayos realizados por LABORATORIOS DE ENSAYO, ambos acreditados por el ORGANISMO ARGENTINO DE ACREDITACION, y reconocidos por el Ministerio de Salud.
    Only for 3926.90.40, among the Argentine codes of this position. In 3926.90.40, only for SIM subdivisions 3926.90.40.110M, 3926.90.40.190N.
    The agency's text (in Spanish)
    VUCE · position 3926.90.40.110M, import
    Mandatory
  • Ministerio de Salud
    RT - Protocolo de Cuantificación de Ftalatos en Juguetes
    Customs regime: definitive/temporary · Goods: new
    Para determinar el contenido de ftalatos en juguetes, los LABORATORIOS DE ENSAYO deberán ajustar su operatoria al PROTOCOLO DE CUANTIFICACION DE FTALATOS que se acompaña como ANEXO II de la Res. 2/2011.
    When it applies: La verificación del cumplimiento de lo dispuesto en los artículos 1º y 2º de la Res.MS 583/08 se concretará a través de la obtención de un certificado emitido por un ORGANISMO DE CERTIFICACION DE PRODUCTOS en base a resultados de ensayos realizados por LABORATORIOS DE ENSAYO, ambos acreditados por el ORGANISMO ARGENTINO DE ACREDITACION, y reconocidos por el Ministerio de Salud.
    Only for 3926.90.40, 3926.90.90, among the Argentine codes of this position. In 3926.90.40, only for SIM subdivisions 3926.90.40.110M, 3926.90.40.190N. In 3926.90.90, only for SIM subdivisions 3926.90.90.800W.
    The agency's text (in Spanish)
    VUCE · position 3926.90.40.110M, import
    Mandatory
  • RENAR
    Armas, municiones y otros materiales controlados.
    Customs regime: definitive · Goods: new
    When it applies: Inscribirse al rubro de armas en Aduana y en RENAR.
    Only for 3926.90.90, among the Argentine codes of this position. In 3926.90.90, only for SIM subdivisions 3926.90.90.100H.
    The agency's text (in Spanish)
    VUCE · position 3926.90.90.100H, import
    Mandatory
  • Secretaría de Industria, Comercio y de la Pequeña y Mediana Empresa
    Régimen de cambio de destino de autopartes
    Customs regime: definitive · Goods: new
    El trámite permite cambiar el destino de autopartes ingresadas para producción para ser redestinadas al mercado de reposición.
    When it applies: Mercaderías ingresadas a través del RAF y no será utilizado como parte de un automóvil
    Only for 3926.90.10, 3926.90.21, 3926.90.90, among the Argentine codes of this position.
    The agency's text (in Spanish)
    VUCE · position 3926.90.10.000Z, import
    Mandatory
  • SENASA
    Análisis de Laboratorio para verificar los requisitos normativos de ftalatos en materiales plásticos
    Customs regime: definitive · Goods: new
    A través de esta solicitud se solicita al Laboratorio Nacional de Referencia perteneciente al INAL un análisis que permita verificar el cumplimiento de los requisitos regulatorios relativos a Ftalatos en plásticos y elastómeros.
    When it applies: El Instituto Nacional de Alimentos (INAL) cuenta con un laboratorio que funciona dentro de la Dirección de Fiscalización y Control, el cual se encuentra acreditado bajo la norma IRAM-ISO/IEC 17025:2017, como “Laboratorio de ensayo acreditado por el OAA con acreditación Nº LE 272”
    Only for 3926.90.40, among the Argentine codes of this position. In 3926.90.40, only for SIM subdivisions 3926.90.40.110M.
    The agency's text (in Spanish)
    VUCE · position 3926.90.40.110M, import
    Mandatory
  • SENASA
    Aviso de Importación de Alimentos, UPEI, Envases y Muestras - Alta Vigilancia.
    Customs regime: definitive · Goods: new
    For 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 3926.90.90, among the Argentine codes of this position.
    The agency's text (in Spanish)
    VUCE · position 3926.90.90.100H, import
    Mandatory
  • SENASA
    Embalajes de Madera de Importación*
    Customs regime: definitive/temporary · Goods: new
    For 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)
    VUCE · position 3926.90.10.000Z, import
    Mandatory
  • SENASA
    Importación Fertilizantes
    Customs regime: definitive · Goods: new
    When it applies: Acceder al sistema de SENASA a traves de ARCA
    Only for 3926.90.10, 3926.90.90, among the Argentine codes of this position. In 3926.90.90, only for SIM subdivisions 3926.90.90.999A.
    The agency's text (in Spanish)
    VUCE · position 3926.90.10.000Z, import
    Mandatory
  • Subsecretaría de Ambiente
    Autorización de exportación/importación de productos químicos y artículos comprendidos en el Convenio de Estocolmo
    Customs regime: definitive · Goods: new
    When it applies: Artículos que contengan productos químicos alcanzados por la Res. 291/2020 y Res. 451/2019.
    The agency's text (in Spanish)
    VUCE · position 3926.90.10.000Z, import
    Mandatory
  • Subsecretaría de Ambiente
    Solicitud de exención de productos químicos y artículos comprendidos en el Convenio de Estocolmo - Anexo II y III
    Customs regime: definitive · Goods: new
    Trámite 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)
    VUCE · position 3926.90.10.000Z, import
    Mandatory
  • Subsecretaría de Gestión Productiva.
    Licencia de Certificación de Autopartes y/o Elementos de Seguridad (EX CHAS)
    Customs regime: definitive · Goods: new
    When it applies: Los fabricantes y los importadores de autopartes deben cumplir los procesos de ensayos que establece elANEXO C del Decreto 779/1995.
    Only for 3926.90.90, among the Argentine codes of this position. In 3926.90.90, only for SIM subdivisions 3926.90.90.921K.
    The agency's text (in Spanish)
    VUCE · position 3926.90.90.921K, import
    Mandatory
  • Subsecretaría de Política y Gestión Comercial
    Declaración Jurada de Origen No Preferencial de Mercaderías
    Customs regime: definitive · Goods: new
    La Declaración Jurada de Origen No Preferencial generada a través de la Plataforma de Trámites a Distancia (TAD) deberá ser presentada ante la aduana de registro de la importación, con relación a las mercaderías sujetas a la aplicación de derechos antidumping, derechos compensatorios, derechos específicos o medidas de salvaguardia, a fin de acreditar que su origen no se encuentra alcanzado por tales medidas.
    When it applies: Se presenta a los efectos de acreditar el origen declarado de la mercadería proveniente de Países sin acuerdos comerciales.
    Only for 3926.90.90, among the Argentine codes of this position. In 3926.90.90, only for SIM subdivisions 3926.90.90.960W.
    The agency's text (in Spanish)
    VUCE · position 3926.90.90.960W, import
    Mandatory

Only for goods without certification from an EU country

  • SENASA
    Autorización de Importación de Alimentos, UPEI, Envases y Muestras.
    Customs regime: definitive · Goods: new
    For 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.
    Only for 3926.90.90, among the Argentine codes of this position.
    The agency's text (in Spanish)
    VUCE · position 3926.90.90.100H, import
    Mandatory

Only for temporary imports, transit or other regimes

  • ANMAT
    Nacionalización de productos solicitados de una importación temporal
    Customs regime: temporary · Goods: new
    Mediante este trámite podrá solicitar la autorización ante el Instituto Nacional de Alimentos de importación de alimentos para comercializar, Alimentos destinados exclusivamente para Uso Industrial del Establecimiento Importador (UPEI) y Muestras Sin Valor Comercial.
    When it applies: Para comercializar o para uso industrial
    Only for 3926.90.90, among the Argentine codes of this position.
    The agency's text (in Spanish)
    VUCE · position 3926.90.90.100H, import
    Mandatory
  • SENASA
    Libre circulación de importaciones temporales - alimentos y materiales en contacto
    Customs regime: temporary, in transit · Goods: new
    Permite el ingreso temporal de mercadería al país con la obligación de reexportarla para consumo en un plazo determinado
    Only for 3926.90.90, among the Argentine codes of this position. In 3926.90.90, only for SIM subdivisions 3926.90.90.100H, 3926.90.90.210R, 3926.90.90.220V, 3926.90.90.230Y, 3926.90.90.290T, 3926.90.90.300U and 26 more.
    The agency's text (in Spanish)
    VUCE · position 3926.90.90.100H, import
    Mandatory

Optional: tools, not requirements

  • ANAC
    Regla de tributación para productos del sector aeronáutico.
    Customs regime: definitive/temporary · Goods: new
    Certificación de partes o componentes aeronáuticos para su importación bajo arancel "0" según Decreto 2275/94, Regla general tributaria
    When it applies: – El solicitante deberá presentar una declaración jurada con sus datos, los de las partes a importar y especificar si son nuevas o usadas.
    The agency's text (in Spanish)
    VUCE · position 3926.90.10.000Z, import
    Optional
  • Ministerio de Economía
    Régimen de Importación de Bienes Integrantes de Grandes Proyectos de Inversión.
    Customs regime: definitive · Goods: new
    Destinado a aquellas empresas que cuenten con un proyecto de mejoramiento de su competitividad aprobado por la Autoridad de Aplicación.
    When it applies: – Principales obligaciones del peticionante
    Only for 3926.90.22, 3926.90.90, among the Argentine codes of this position. In 3926.90.90, only for SIM subdivisions 3926.90.90.290T, 3926.90.90.999A.
    The agency's text (in Spanish)
    VUCE · position 3926.90.22.000Z, import
    Optional
  • Secretaría de Industria, Comercio y de la Pequeña y Mediana Empresa
    Estrategia de fortalecimiento de la cadena de valor de la industria naval
    Customs regime: definitive · Goods: new
    Este trámite permite la Actualización de los datos/documentación del Registro de Astilleros, Talleres Navales y Estudios de Ingeniería Naval, para la obtención de exenciones arancelarias del 0% a las empresas que importen insumos, partes, piezas y componentes que no se produzcan en el país.
    When it applies: Inscribirse en el Registro de Astilleros, Talleres Navales y Estudios de Ingeniería Naval
    Only for 3926.90.90, among the Argentine codes of this position.
    The agency's text (in Spanish)
    VUCE · position 3926.90.90.100H, import
    Optional
  • Secretaría de Industria, Comercio y de la Pequeña y Mediana Empresa
    Régimen de Desarrollo y Fortalecimiento del Autopartismo Nacional
    Customs regime: definitive · Goods: new
    A través de este trámite podes acceder a un bono electrónico de crédito fiscal por un porcentaje del total de tus compras (en autopartes nacionales, matrices y/o moldes).
    When it applies: Ser beneficiario del régimen. (Trámite TAD: Regimen de Desarrollo y Fortalecimiento del Autopartismo Nacional)
    Only for 3926.90.90, among the Argentine codes of this position.
    The agency's text (in Spanish)
    VUCE · position 3926.90.90.100H, import
    Optional
  • Secretaría de Industria, Comercio y de la Pequeña y Mediana Empresa
    Solicitud Resolución Anticipada de Origen
    Customs regime: definitive · Goods: new/used
    When 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)
    VUCE · position 3926.90.10.000Z, import
    Optional
  • Secretaría de Minería
    Inversiones Mineras.
    Customs regime: definitive · Goods: new
    Constituye 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.
    Only for 3926.90.10, 3926.90.21, 3926.90.40, 3926.90.61, 3926.90.69, 3926.90.90, among the Argentine codes of this position.
    The agency's text (in Spanish)
    VUCE · position 3926.90.10.000Z, import
    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
FromStageAd valoremSpecific (€)Applies
1 May 20261 of 5 (year 0)5.2%—Preferential
1 January 20272 of 53.9%—Preferential
1 January 20283 of 52.6%—Preferential
1 January 20294 of 51.3%—Preferential
1 January 20305 of 50%—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 789/2020, Art. 1 and Annex I (IF-2020-66452816-APN-SSPYGC#MDP), 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.

Without the agreement (MFN)
€6,500
6.5%
With the agreement
€5,200
5.2%
Saving over a year
€1,300
20% less than without the agreement

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.

20262027202820292030
Without the agreementWith the agreement
YearSaving that yearCumulativeDutyYou pay with the agreement
2026today8 months€867€8675.2%€3,467
2027€2,600€3,4673.9%€3,900
2028€3,900€7,3672.6%€2,600
2029€5,200€12,5671.3%€1,300
2030€6,500€19,067Duty-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

Source: Appendix 2-A-1 and the Combined Nomenclature 2026iTA · Annex 2-A, Appendix 2-A-1TARIC · 3926 90 97 · origin ArgentinaDecree 789/2020 · Official Gazette of ArgentinaDecree 557/2023 · Official Gazette of ArgentinaVUCE · official agreement finder (Argentina)In force since 1 May 2026

3 · Tariff-rate quota and access

This line has no tariff-rate quota

Green · does not depend on any 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
  1. Section B of Annex 2-A lists the 23 quotas the European Union opens for Mercosur. None covers this line.
PeriodVolumeStatus

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

Source: Section B of Annex 2-AiTA · Annex 2-A, Section BEU tariff quota consultation

4 · Rules of origin

Whether the product qualifies as originating

Grey · not answered

To benefit from the preference the product has to be originating. The applicable rule is the one for 3923.40 – 3926.90, 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.

1. Does the product use any material not originating in Argentina, another Mercosur country or the European Union?

A material bought in Brazil or in Europe counts as from the region only if it originates there. The supplier can confirm it.

Answer the questions. The answers apply the rule for 3923.40 – 3926.90 to this case.

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; 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.

Source: Annex 3-B of the agreementiTA · Annex 3-B, heading 3923.40 – 3926.90Requirements in Access2Markets

5 · Health, technical and labelling requirements

What the product must meet to enter the EU

Amber · enters through a border control post, with a certificate

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 8 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.

  • SPS
    Official control at an EU border control post
    Confirmedmust be met before shipment
    The 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: «Comprende las cápsulas vacías de gelatina endurecida para consumo humano o animal. Los requisitos específicos para la gelatina se establecen en la fila 5 del cuadro 1 que figura en el capítulo I, sección 1, del anexo XIV del Reglamento (UE) n.o 142/2011.»
    Implementing Regulation (EU) 2021/632, Annex, consolidated version of 1 October 2026
  • Where it is handled
    TRACES NT · EU consignment control system
    Confirmedprocedure
    The consignment is notified here before it arrives, and the certificate is issued by SENASA on the Argentine side.
    TRACES NT · EU consignment control system
EU requirements for this line (8)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.

Source: Access2Markets (European Commission) · checked on 1 September 2026

Source: Implementing Regulation (EU) 2021/632Technical and labelling rules · Source: Access2MarketsImplementing Regulation (EU) 2021/632 · official border controlsTRACES NT · consignment notificationAccess2Markets · EU requirements for this lineAmber, because there is a requirement to meet before shipment.The annex also uses class names it does not define by code, with 73 names, which are on the protected names page (in Spanish).

6 · Authorisations and registrations

What must be approved before exporting

Amber · the country is authorised for 12 of 13 categories, check which one applies

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.

Source: Annex -I to Regulation (EU) 2021/405Establishment and registrations · No dataImplementing Regulation (EU) 2021/405, Annex -IEU lists of approved establishmentsSENASA · exports of products of animal originThe official guide to the Agreement requires approval and registration from quota users; this line has no quota.

7 · Cross-cutting EU regulations

EUDR, CBAM and safeguards

Green · does not cover this line

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.

Green · does not cover this line

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 I
Green · does not cover this line

CBAM · 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 I
Grey · no data on measures in force

Safeguards

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 3926 90 97.

Measures in force · No data
Source: scope annexes of the two regulationsRegulation (EU) 2023/1115 · deforestationRegulation (EU) 2023/956 · carbon border adjustmentTARIC measures for 3926 90 97

8 · Destination

Choose a destination country

For information · no country chosen

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
Access2Markets

9 · EU market

How much of this product the EU imports

For information · context data

In 2025 the EU imported €8,823 million from outside the EU; Argentina supplied less than 0.1% and was the 44th supplier.

Extra-EU imports, 2025
€8,823 million
1.9% more than in 2024 (€8,657 million)
Quantity, 2025
911,385 t
4.7% more than in 2024
Average import price
€9.68/kg
Argentina: €43.15/kg
Argentina, 2025
€915,808
less than 0.1% of the total · 44th of 195 suppliers · 22.6% less than in 2024

Where the EU buys from (2025)

RankCountryValueShare€/kg
1stChina€3,777 million42.8%€6.89/kg
2ndUnited States€1,182 million13.4%€31.59/kg
3rdUnited Kingdom€765.0 million8.7%€11.92/kg
4thSwitzerland€632.2 million7.2%€23.40/kg
5thTunisia€351.9 million4.0%€23.24/kg
44thArgentina€915,808less than 0.1%€43.15/kg

Another €42.7 million comes from origins Eurostat does not identify (ship stores, commercial or military reasons).

Brazil, Uruguay and Paraguay enter with the same cut (2025)

RankCountryValueShareQuantity€/kg
44thArgentina€915,808less than 0.1%21 t€43.15/kg
29thBrazil€12.7 million0.1%539 t€23.46/kg
77thUruguay€44,374less than 0.1%1.2 t€38.59/kg
91stParaguay€19,935less than 0.1%187 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)

RankMember StateValueShare
1stGermany€2,119 million24.0%
2ndFrance€1,292 million14.6%
3rdNetherlands€1,149 million13.0%
4thItaly€594.7 million6.7%
5thPoland€542.7 million6.2%

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)
The 14 TARIC subdivisions of this line
  • 3926 90 97 05 For technical uses, for use in civil aircraft
  • 3926 90 97 10 Microspheres of a polymer of divinylbenzene, of a diameter of 4,5 µm or more but not more than 80 µm
  • 3926 90 97 22 Gaskets for road vehicles mirrors and their components, made of polyethylene foam, produced by a thermoforming process and with: -a density of 20 kg/m³ or more, but not more than 40 kg/m³, -a tensile strength of not less than 170 kPa, -water absorption coefficient of not greater than 1 %, -a length of 5 mm or more but not more than 300 mm, -a height of 10 mm or more but not more than 400 mm, -a depth of 5 mm or more but not more than 250 mm
  • 3926 90 97 23 Plastic cover with clips for the exterior rear-view mirror of motor vehicles
  • 3926 90 97 27 Gasket of polyethylene foam, intended to fill-up the space between the body of a motor vehicle and the base of a rear-view mirror
  • 3926 90 97 30 Parts of car radio and car air-conditioner front panels - of acrylonitrile-butadiene-styrene with or without polycarbonate, - coated with a copper, a nickel and a chrome layers, - with a total thickness of coating of 5,54 μm or more but not more than 49,6 μm
  • 3926 90 97 33 Housings, housing parts, drums, setting wheels, frames, covers, upper part, design plate and other parts of acrylonitrile-butadiene-styrene, polycarbonate, polymethylmethacrylate or thermoplastic polyurethane, of a kind used for the manufacture of remote controls
  • 3926 90 97 40 Silicone shell for breast implant
  • 3926 90 97 43 Mixture of water and by weight 19 % or more but not more than 35 % of expanded hollow microspheres of a copolymer of acrylonitrile, methacrylonitrile and isobornyl methacrylate or other methacrylate, of a diameter of 3 µm or more but not more than 4,95 μm
  • 3926 90 97 48 Coated interior or exterior decorative parts consisting of: -a copolymer of acrylonitrile-butadiene-styrene (ABS), whether or not mixed with polycarbonate, and -a PVC foil, -not containing layers of copper, nickel or chromium, for use in the manufacturing of parts for motor vehicles of heading 8701 to 8705
  • 3926 90 97 58 Plastic ferrules and/or plugs: -supported with or without a stainless steel ring, -suitable for a maximum working pressure rate of 2,7 MPa or more but not more than 114 MPa, for tubings with: -outer diameter of 0,33 mm or more but not more than 3,3 mm, -suitable for a maximum working pressure rate of 2,7 MPa or more but not more than 114 MPa, -suitable for all solutions used in chromatography, for use in the production of chromatographic systems
  • 3926 90 97 60 Sheath contraceptives of polyurethane
  • 3926 90 97 77 Silicone decoupling ring with an inner diameter of 13,2 mm or more but no more than 17,2 mm, in immediate packings of 2 500 pieces or more, of a kind used in car parking aid sensor systems
  • 3926 90 97 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)

Source: Eurostat, Comext, 2025 · 13 October 2026Eurostat · Comext (DS-045409)Figures for this line in Eurostat (CSV)

10 · What to do, in order

The steps, in order

6 steps, in the order they are taken. Each one comes from a block of this sheet.

  1. 1
    Confirm the tariff classification with a customs broker
    This whole sheet depends on the line being 3926 90 97. 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
  2. 2
    Register 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.
    ARCA
  3. 3
    Check that the product is originating, and be ready to prove it
    The rule for 3923.40 – 3926.90 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.
  4. 4
    Obtain establishment approval and the health certificate
    This 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.
    SENASA · on the EU side, DG SANTE
  5. 5
    The importer pre-notifies the consignment before arrival
    The 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
  6. 6
    Check the technical standards and CE marking for the product
    The EU assigns these technical product standards to this line (Technical specifications for construction products; Technical standards for medical devices; Technical standards for civil aircrafts; Technical standards for motor vehicles). Block 5 shows which ones apply to the product. Those requiring CE marking before sale in the EU are Technical specifications for construction products; Technical standards for medical devices. See it in Access2Markets
    European Commission · Access2Markets
VUCE · official agreement finder (Argentina)Access2Markets · requirements by line and destination

Sources and status by block

BlockMain sourceStatus
1 ClassificationCN 2026 and NCM in forceConfirmed
2 DutyiTA, Appendix 2-A-1 · Reg. (EU) 2025/1926Check
3 QuotaiTA, Section BConfirmed
4 OriginiTA, Annex 3-BCheck
5 RequirementsAccess2Markets · Reg. 2021/632 · Reg. 2019/2072Check
6 AuthorisationsReg. 2021/405 · official guide to the AgreementCheck
7 Cross-cuttingReg. 2023/1115 · Reg. 2023/956 · TARICConfirmed
8 DestinationChoose a destination countryCheck
9 EU marketEurostat, Comext, 2025Confirmed

Data checked on 30 October 2026. Next scheduled change: 1 January 2027, when the schedule moves to its next stage and the new quota period opens. Confirmed: taken from the official source cited. Check: depends on the case. No data: the link in the block leads to where to find it.

Source: EU-Mercosur Interim Trade Agreement (iTA), provisionally applied since 1 May 2026.

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Download PDF (Spanish)PDF for the EU buyer The same PDF in SpanishWhatsAppCompare with other productsThe PDF, in Spanish, carries the date, the status of each block and the link to each source, for the customs broker.For the EU importer, with the duty payable today and when it reaches zero, the quota, the proof of origin and the border controls.Who advises you

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