The product enters the European Union duty-free, with or without the agreement.

The agreement also lowers what Argentina charges on European goods. Appendix 2-A-2 mirrors the one used in the rest of this sheet. It sets the duty Argentina charges on EU goods entering the country, and lowers it on the same timetable. For an EU supplier selling this product to Argentina, this is the duty that applies.

How this line was reached. The annex writes its list in NCM 2012, while imports are declared in the edition in force. This line did not change between the two editions (the official correlation tables do not list it). 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.

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. This position appears in Annex 2-B with 11 export duty lines, category Y5. That is a ceiling, not what is charged today. What is charged today is 0%, under Decree 38/2025, Art. 1 and Annex I (IF-2025-08161099-APN-SAGYP#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 Y5 (base rate 10%): 6.6% from 1 May 2029, 3.3% from 1 May 2030 and 0% from 1 May 2031. 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 Y5: los derechos de exportación sobre mercancías correspondientes a la categoría de desgravación «Y5» en las listas de derechos de exportación que figuran en la sección C del presente anexo se eliminarán en 3 (tres) etapas anuales iguales; la primera reducción surtirá efecto el 1.er (primer) día del año 4 (cuatro) después de la entrada en vigor del presente Acuerdo, y los derechos de exportación sobre dichas mercancías se fijarán en 0 (cero) el 1.er (primer) día del año 6 (seis) después de la entrada en vigor del presente Acuerdo;

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 («Cueros y pieles enteros de bovino (incluido el búfalo), con una superficie por unidad inferior o igual a 2,6 m2, simplemente curtidos al cromo («wet-blue»)», «Los demás cueros y pieles enteros de bovino (incluido el búfalo), con una superficie por unidad inferior o igual a 2,6 m2», «Enteros o medios», «Los demás», among others).

1. Section B of Annex 2-A lists the 23 quotas the European Union opens for Mercosur. None covers this line.

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

The rule, as published in the agreement: «CTH; or Re-tanning of tanned or pre-tanned hides and skins of sub-headings 4104.11, 4104.19, 4105.10, 4106.21, 4106.31 or 4106.91.»

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.

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• The 27 countries, with what each one imports