0 · Verdict
Amber · duty being phased outThe 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.
Leather further prepared after tanning or crusting › Bovine (including buffalo) leather (CN 4107 99 10) 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 4107 99 10, 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) | 4107.99.10 | NCM in force 2026 | De bovino (incluido el búfalo) |
| NCM (Argentina) | 4107.99.90 | NCM in force 2026 | Los demás |
| CN (European Union) | 4107 99 10 | CN 2026 (annex in CN 2013: 4107 99 10) | Other, including sides: other: bovine (including buffalo) leather |
| HS (worldwide) | 4107.99 | Harmonized System | Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 |
2 · Duty and schedule
The duty today and when it reaches zero
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 38/2025).
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
- 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 rate | Category | Reaches zero |
|---|---|---|---|
| 4107.99.10 Los demás cueros y pieles, de bovino, preparados Declared today as 4107.99.10 · Same code, unchanged Which reads: De bovino (incluido el búfalo) | 10% | E | No data |
| 4107.99.90 Los demás cueros y pieles, de equino, preparados Declared today as 4107.99.90 · Same code, unchanged | 10% | E | No data |
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.
Argentine agencies involved in the import
The duty comes from the agreement, the rest is required by each agency. The VUCE assigns 2 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
- 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
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 5 (year 0) | 5.2% | — | Preferential |
| 1 January 2027 | 2 of 5 | 3.9% | — | Preferential |
| 1 January 2028 | 3 of 5 | 2.6% | — | Preferential |
| 1 January 2029 | 4 of 5 | 1.3% | — | Preferential |
| 1 January 2030 | 5 of 5 | 0% | — | 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 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).
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.
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.
| Year | Saving that year | Cumulative | Duty | You pay with the agreement |
|---|---|---|---|---|
| 2026today8 months | €867 | €867 | 5.2% | €3,467 |
| 2027 | €2,600 | €3,467 | 3.9% | €3,900 |
| 2028 | €3,900 | €7,367 | 2.6% | €2,600 |
| 2029 | €5,200 | €12,567 | 1.3% | €1,300 |
| 2030 | €6,500 | €19,067 | 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
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 41.07 – 41.13, which requires that all the conditions it lists be met at the same time, not just one. 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: «CTH; however, non-originating materials of sub-headings 4104.41, 4104.49, 4105.30, 4106.22, 4106.32 and 4106.92 may be used, provided that a re-tanning operation of the tanned or crust hides and skins in the dry state takes place.»
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 (2)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 · chemicalsRestriction on the use of certain chemical substances in textile and leather productsRegulation 1907/2006, Regulation 2019/1021, Regulation 528/2012 and 1 more act
- Only if applicableCITES - Endangered Species ProtectionRegulation 338/1997, Regulation 2025/6, Regulation 865/2006 and 1 more act
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 4107 99 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 €37.2 million from outside the EU; Argentina supplied 0.1% and was the 22nd supplier.
Where the EU buys from (2025)
| Rank | Country | Value | Share | €/kg |
|---|---|---|---|---|
| 1st | Serbia | €11.2 million | 30.1% | €32.38/kg |
| 2nd | Türkiye | €4.3 million | 11.5% | €23.26/kg |
| 3rd | India | €3.6 million | 9.7% | €7.86/kg |
| 4th | Egypt | €3.4 million | 9.2% | €13.63/kg |
| 5th | Pakistan | €2.8 million | 7.5% | €14.06/kg |
| 22nd | Argentina | €49,654 | 0.1% | €17.47/kg |
Another €18,417 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 |
|---|---|---|---|---|---|
| 22nd | Argentina | €49,654 | 0.1% | 2.8 t | €17.47/kg |
| 17th | Brazil | €227,000 | 0.6% | 20 t | €11.20/kg |
| 38th | Uruguay | €1,850 | less than 0.1% | 77 kg | — |
| 43rd | Paraguay | €344 | less than 0.1% | 12 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 | €14.8 million | 39.9% |
| 2nd | Spain | €8.4 million | 22.5% |
| 3rd | Germany | €5.2 million | 13.9% |
| 4th | Portugal | €3.4 million | 9.1% |
| 5th | Slovakia | €1.2 million | 3.1% |
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 13 countries on the list, today 12 pay less than you and 1 pays more. When you reach zero on 1 January 2030, none of them will pay less than you.
Country by country (13)
- Argentina, today5.2%Under the EU-Mercosur agreement
- Argentina, at the end0%Reaches zero on 1 January 2030
- Serbia1st EU supplier0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0036/10, since 1 February 2010
- Türkiye2nd EU supplier0%Pays less than youCustoms union with the EUTARIC, measure 106 (customs union duty), Decision 0142/96, since 1 January 2006
- India3rd EU supplier3%Pays less than youGeneralised Scheme of Preferences (GSP)TARIC, measure 142 (tariff preference), Regulation 0978/12, since 1 January 2017
- Egypt4th EU supplier0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0635/04, since 1 June 2004
- Pakistan5th EU supplier0%Pays less than youGSP+ (sustainable development)TARIC, measure 142 (tariff preference), Regulation 0978/12, since 1 January 2014
- 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 originTARIC, 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 originTARIC, measure 142 (tariff preference), Regulation 1455/26, since 1 July 2026
- China6.5%Pays more than youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2031/01, since 1 January 2005
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 4107 99 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 41.07 – 41.13 requires that all the conditions it lists be met at the same time, not just one. 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