0 · Verdict
Amber · may apply; the product needs checkingThe product enters the European Union duty-free, with or without the agreement.
Recommended action: the duty does not depend on origin, so the focus is on the product requirements (block 5). And see block 7 (EUDR may apply; the product needs checking).
Wood sawn or chipped lengthwise › Of birch (Betula spp.) › Other (CN 4407 96 99) enters the European Union duty-free, with or without the EU-Mercosur Agreement. 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 4407 96 99, which is the code the importer declares in the European Union. In Argentina it corresponds to NCM 4407.96.00. The classification should be confirmed by a customs broker.
| Nomenclature | Code | Version | Official description |
|---|---|---|---|
| NCM (Argentina) | 4407.96.00 | NCM in force 2026 | De abedul (Betula spp.) |
| CN (European Union) | 4407 96 99 | CN 2026 (annex in CN 2013: 4407 99 98, the annex line was split into several) | Other: of birch ( Betula spp.): other: other |
| HS (worldwide) | 4407.96 | Harmonized System | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm |
2 · Duty and schedule
The duty today and when it reaches zero
The preferential duty today is 0%. The MFN duty, without the agreement, is 0%. It has been at zero from the start of the agreement (1 May 2026). On the Argentine side, the export duty today is 0% (Decree 462/2023).
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 |
|---|---|---|---|
| 4407.99.90 Las demás maderas aserradas o cortadas en hojas, etc., de espesor superior a 6 mm Declared today as 4407.96.00 · Official correlation table · the 2012 line was split Which reads: De abedul (Betula spp.) El anexo fija un tipo por país y en esta línea no coinciden: Argentina 6, Brasil 6, Paraguay 6, Uruguay 0. Acá se carga el de la Argentina. | 6% | 15 | 1 January 2041 |
How this line was reached. The annex writes its list in NCM 2012, while imports are declared in the edition in force. 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. All of this covers only the duty. If the purchase falls within a quota, an import licence is also needed (it is below, in the authorisations block). What other Argentine agencies require for entry is below, as the VUCE publishes it. Which ones apply depends on the SIM subdivision declared, set by the customs broker.
Argentine agencies involved in the import
The duty comes from the agreement, the rest is required by each agency. The VUCE assigns 6 interventions of other agencies to the import of this position. Each one is shown with the agency’s own text, in Spanish and unabridged, and with the conditions under which it applies. Several only apply in certain cases (wooden packaging, used goods, goods for consumption), and each one says so.
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 - SENASAProductos de origen vegetal - Autorizacion fitosanitaria de importacion (Afidi) para envios comerciales *Customs regime: definitive · Goods: newLa Autorización de Importaciones es un permiso que se requiere para poder importar mercaderías reglamentados de riesgo fitosanitarios.When it applies: Los productos para consumo directo, comercialización, transformación o industrialización, que presentan riesgo fitosanitario, es decir los que pueden vehiculizar plagas, como las plantas o sus partes, en estado natural o con cierto grado de procesamiento (secado, limpieza, separación, descascaramiento, triturado, etcétera), maderas aserradas, perfiladas o machimbradas, y otros artículos reglamentados como turba, maquinaria agrícola usada, entre otros.
The agency's text (in Spanish)
Mandatory - SENASAProductos de origen vegetal - Autorización fitosanitaria de importación (Afidi) para envíos no comerciales *Customs regime: definitive/temporary · Goods: newLa Solicitud de AFIDI para Envíos No Comerciales es un trámite que se realiza ante el Servicio Nacional de Sanidad y Calidad Agroalimentaria para obtener una autorización fitosanitaria para importar material de origen vegetal sin valor comercialWhen it applies: Las personas físicas o jurídicas, públicas o privadas, inscriptas o que deban inscribirse en registros o sistemas del SENASA, deberán constituir un domicilio electrónico (DE). Para ello, deberán ingresar a la plataforma SIGTrámites (o la que la reemplace) e informar un correo electrónico válido y un número de celular. La falta de constitución implicará la suspensión del sujeto en los registros del SENASA y de sus actividades autorizadas.
The agency's text (in Spanish)
Mandatory - SENASAProductos de origen vegetal.Importacion.Customs regime: definitive/temporary · Goods: newPara importar productos y subproductos de origen vegetal. El trámite contempla la verificación física y documental de la mercadería en cumplimiento con los requisitos fitosanitarios de importación establecidos en la Autorización Fitosanitaria de Importación (AFIDI)When it applies: Las personas humanas o jurídicas, públicas o privadas, que se encuentren inscriptas o deban inscribirse en cualquiera de los registros o sistemas habilitantes y de control del SENASA deberán constituir un domicilio electrónico (DE). Para ello, deberán ingresar a la plataforma SIG-Trámites (o la que la reemplace) e informar un correo electrónico válido y un número de celular. La falta de constitución implicará la suspensión del sujeto en los registros del SENASA y de sus actividades autorizadas.
The agency's text (in Spanish)
Mandatory
Only for temporary imports, transit or other regimes
- SENASAPermiso de Tránsito Internacional entre Terceros PaísesCustoms regime: temporary, in transit · Goods: otherLa Dirección Nacional de Protección Vegetal- DNPV se encuentra facultada para establecer las condiciones para autorizar el tránsito internacional de mercaderías vegetales, sus partes, productos y subproductos de origen vegetal”When it applies: Para transitar por territorio nacional los envíos de origen vegetal y animal deben contar con el Permiso de Tránsito Internacional. Este permiso lo gestionan los Agentes de Transporte Aduanero (ATA) en la frontera de ingreso de la mercadería a través del Sistema de Gestión de Tránsitos Internacionales. Personal de Senasa en frontera verifica las medidas de resguardo, los precintos y la hermeticidad del transporte de manera de proteger a nuestro país del ingreso y dispersión de plagas.
The agency's text (in Spanish)
Mandatory
Optional: tools, not requirements
- Secretaría de Industria, Comercio y de la Pequeña y Mediana EmpresaSolicitud Resolución Anticipada de OrigenCustoms regime: definitive · Goods: new/usedWhen it applies: El origen de las mercaderías determina, principalmente, el tratamiento arancelario aplicable a su importación. La Resolución Anticipada de Origen (RAO) permite al importador conocer, antes de llevar adelante sus respectivas importaciones, qué origen va a considerar el Estado Argentino a los fines de aplicar el tratamiento arancelario.
The agency's text (in Spanish)
Optional
Source: VUCE, tariff position finder, checked on 6 October 2026. Agencies change their interventions often, so each one links the VUCE page it comes from, to be checked on the day of import.
Year-by-year table and how it is calculated
| From | Stage | Ad valorem | Specific (€) | Applies |
|---|---|---|---|---|
| 1 May 2026 | 1 of 1 (year 0) | 0% | — | Duty-free |
How it is calculated. This line has been duty-free since the first day of the agreement. It is already at zero.
Additional refund. Certified organic products, products bearing the Alimentos Argentinos una elección natural seal and products with a registered designation of origin or geographical indication get an additional 0.5% (Decree 1341/2016, Arts. 3 to 5, maintained by Art. 11 of Decree 557/2023). They do not add up: a product that meets more than one condition still gets 0.5% (Resolution 90-E/2017, Art. 9), and each condition is proven with a certificate per shipment (Arts. 1 and 2).
On the Argentine side. Today's export duty is set by Decree 462/2023, Art. 1 and Annex (IF-2023-102215997-APN-SSABDR#MEC), and it is the rate the VUCE applies (checked on 17 October 2026).
The statistical unit. In the SIM, the statistical unit for this line is the cubic metre, according to ARCA's Integrated Tariff.
It enters duty-free, with or without the agreement.
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 44.01 – 44.21, which requires that imported materials be classified under a different tariff heading from the finished product. The agreement abbreviates this as CC (change of chapter), CTH (change of heading) and CTSH (change of subheading). 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»
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. It appears in Annex XI of the plant health regulation, but in rows whose scope is other countries, and Argentina is not named. The Commission's portal (Access2Markets) assigns 3 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 · plantThe product is in Annex XI, but that row is for other countriesConfirmedthat row does not cover Argentina«Betula L., incluida la madera que no ha conservado su superficie redondeada natural». The country scope is «Canadá y Estados Unidos». Argentina is not on that list, so that row does not apply.
- SPS · plantThe product is in Annex XI, but that row is for other countriesConfirmedthat row does not cover Argentina«Acer L., Aesculus L., Betula L., Fraxinus L., Populus L., Salix L. y Ulmus L., incluida la madera que no ha conservado su superficie redondeada natural». The country scope is «China, Estados Unidos, Japón, Líbano, Corea del Norte, Corea del Sur y Suiza». Argentina is not on that list, so that row does not apply.
- SPS · plantThe product is in Annex XI, but that row is for other countriesConfirmedthat row does not cover Argentina«Acer L., Betula L., Elaeagnus L., Fraxinus L., Gleditsia L., Juglans L., Malus Mill., Morus L., Platanus L., Populus L., Prunus L., Pyrus L., Quercus L., Robinia L., Salix L., y Ulmus L., incluida la madera que no ha conservado su superficie redondeada natural, excepto aserrín o residuos». The country scope is «Afganistán, India, Irán, Kirguistán, Pakistán, Tayikistán, Turkmenistán y Uzbekistán». Argentina is not on that list, so that row does not apply.
- SPS · plantThe product is in Annex XI, but that row is for other countriesConfirmedthat row does not cover Argentina«Madera de Betula L. que no sea madera en forma de: — virutas, partículas, aserrín, residuos o material de desecho obtenidos total o parcialmente de esos árboles, — embalajes de madera en forma de cajones, cajas, jaulas, tambores y envases similares, paletas, paletas caja y demás plataformas para carga, collarines para paletas, maderos de estibar, utilizados o no para el transporte de mercancías de todo tipo, excepto maderos de estibar para sujetar envíos de madera, hechos de madera del mismo tipoy de la misma calidad que la madera del envío y que cumplan los mismos requisitos fitosanitarios de la Unión que la madera del envío, pero incluida la madera que no ha conservado su superficie redondeada natural, así como el mobiliario y otros objetos hechos de madera sin tratar». The country scope is «Canadá y Estados Unidos donde se tiene constancia de la presencia de Agrilus anxius Gory». Argentina is not on that list, so that row does not apply.
- SPS · plantThe product is in Annex XI, but that row is for other countriesConfirmedthat row does not cover Argentina«Madera de Acer L., Betula L., Elaeagnus L., Fraxinus L., Gleditsia L., Juglans L., Malus Mill., Morus L., Platanus L., Populus L., Prunus L., Pyrus L., Quercus L., Robinia L., Salix L., o Ulmus L., que no sea madera en forma de: — virutas, partículas, aserrín, residuos o material de desecho obtenidos total o parcialmente de esos árboles, — embalajes de madera en forma de cajones, cajas, jaulas, tambores y envases similares, paletas, paletas caja o demás plataformas para carga, collarines para paletas, maderos de estibar, utilizados o no para el transporte de mercancías de todo tipo, excepto maderos de estibar para sujetar envíos de madera, hechos de madera del mismo tipo y de la misma calidad que la madera del envío y que cumplan los mismos requisitos fitosanitarios de la Unión que la madera del envío, — pero incluida la madera que no ha conservado su superficie redondeada natural». The country scope is «Afganistán, India, Irán, Kirguistán, Pakistán, Tayikistán, Turkmenistán y Uzbekistán». Argentina is not on that list, so that row does not apply.
- SPS · plantThe product is in Annex XI, but that row is for other countriesConfirmedthat row does not cover Argentina«Madera de Acer spp., Aesculus spp., Betula spp., Fraxinus spp., Populus spp., Salix spp., y Ulmus spp. que no sea madera en forma de: — virutas, partículas, aserrín, residuos o material de desecho obtenidos total o parcialmente de esos vegetales; — embalajes de madera en forma de cajones, cajas, jaulas, tambores y envases similares, paletas, paletas caja y demás plataformas para carga, collarines para paletas, maderos de estibar, utilizados o no para el transporte de mercancías de todo tipo, excepto maderos de estibar para sujetar envíos de madera, hechos de madera del mismo tipo y de la misma calidad que la madera de los envíos y que cumplan los mismos requisitos fitosanitarios de la Unión que la madera del envío, pero incluida la madera que no ha conservado su superficie redondeada natural». The country scope is «China, Japón, Líbano, Corea del Norte, Corea del Sur, Suiza, Estados Unidos». Argentina is not on that list, so that row does not apply.
EU requirements for this line (4)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 · healthPlant health controlRegulation 2016/2031, Regulation 2019/2072, Regulation 2019/1702 and 5 more acts
- EU · specific requirementControl on illegal timber and timber productsRegulation 995/2010, Regulation 2023/1115, Regulation 338/1997 and 3 more acts
- EU · technicalTechnical specifications for construction productsRegulation 2024/3110, Regulation 305/2011, Regulation 2024/2747 and 6 more acts
- Only if applicableVoluntary - Eco-label for wooden floor coveringsDecision 2017/176, Regulation 66/2010, Regulation 2019/1020
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. This line is covered by EUDR. Below are the start dates and what has to be provided.
EUDR · deforestation
Prohibits placing on the EU market products linked to deforestation. It covers seven commodities (cattle, cocoa, coffee, oil palm, rubber, soya and wood). It may apply, depending on exactly what is shipped. The annex writes the position with «ex», meaning only part of it is covered («ex 4407 Madera aserrada o desbastada longitudinalmente, cortada o desenrollada, incluso cepillada, lijada o unida por los extremos, de espesor superior a 6 mm (excepto los productos usados y los productos de segunda mano)»). It does not apply yet. It starts on 30 December 2026. What has to be provided: Geolocation of the plots of land where the commodity was produced, and a due diligence statement. Who must comply: The operator placing the product on the EU market, which in an import is the EU importer. The Argentine exporter has to provide the data.
Source: Regulation (EU) 2023/1115, Annex ICBAM · carbon border adjustment
Charges at the EU border for the carbon embedded in certain energy-intensive goods (cement, electricity, fertilisers, iron and steel, aluminium and some chemicals). It does not cover this line, because it is not in the list of codes of Annex I.
Source: Regulation (EU) 2023/956, Annex ISafeguards
Chapter 9 of the agreement allows either Party to suspend the preference for a product if increased imports cause injury to its industry. It is a mechanism, not a list, and nothing applies unless a specific measure has been imposed. Check in TARIC whether any measure is in force for 4407 96 99.
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 €2.6 million from outside the EU; Argentina is not among the suppliers.
Where the EU buys from (2025)
| Rank | Country | Value | Share | €/kg |
|---|---|---|---|---|
| 1st | Uzbekistan | €2.4 million | 92.1% | €1.12/kg |
| 2nd | Ukraine | €101,049 | 3.9% | €0.41/kg |
| 3rd | China | €77,593 | 3.0% | €1.27/kg |
| 4th | Norway | €17,100 | 0.7% | €0.52/kg |
| 5th | India | €4,452 | 0.2% | €3.30/kg |
Brazil, Uruguay and Paraguay enter with the same cut (2025)
| Rank | Country | Value | Share | Quantity | €/kg |
|---|---|---|---|---|---|
| — | Argentina | No sales | — | — | — |
| — | Brazil | No sales | — | — | — |
| — | Uruguay | No sales | — | — | — |
| — | Paraguay | No sales | — | — | — |
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 | Estonia | €2.4 million | 92.4% |
| 2nd | Poland | €89,414 | 3.5% |
| 3rd | Germany | €32,289 | 1.2% |
| 4th | Italy | €29,123 | 1.1% |
| 5th | Latvia | €23,068 | 0.9% |
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 all pay the same as you.
Country by country (12)
- Argentina, today0%Under the EU-Mercosur agreement
- Uzbekistan1st EU supplier0%Pays the same as youGSP+ (sustainable development)TARIC, measure 142 (tariff preference), Regulation 0978/12, since 1 January 2014
- Ukraine2nd EU supplier0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 1821/16, since 1 January 2017
- China3rd EU supplier0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 1821/16, since 1 January 2017
- Norway4th EU supplier0%Pays the same as youEuropean Economic AreaTARIC, measure 142 (tariff preference), Decision 0001/94, since 1 July 2007
- India5th EU supplier0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 1821/16, since 1 January 2017
- Chile0%Pays the same as youEU preference for its originTARIC, measure 142 (tariff preference), Decision 3016/24, since 1 February 2025
- Mexico0%Pays the same as youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0415/00, since 1 July 2016
- Canada0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 1821/16, since 1 January 2017
- South Africa0%Pays the same as youEU preference for its originTARIC, measure 142 (tariff preference), Decision 1623/16, since 10 October 2016
- New Zealand0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 1821/16, since 1 January 2017
- Vietnam0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 1821/16, since 1 January 2017
- United States0%Pays the same as youEU preference for its originTARIC, measure 142 (tariff preference), Regulation 1455/26, since 1 July 2026
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
5 steps, in the order they are taken. Each one comes from a block of this sheet. Where there is a date, a norm sets it.
- 1Confirm the tariff classification with a customs brokerThis whole sheet depends on the line being 4407 96 99. 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 44.01 – 44.21 requires that imported materials be classified under a different tariff heading from the finished product. The agreement abbreviates this as CC (change of chapter), CTH (change of heading) and CTSH (change of subheading). 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.
- 4Prepare for EUDRWhat has to be provided: Geolocation of the plots of land where the commodity was produced, and a due diligence statement. The operator placing the product on the EU market, which in an import is the EU importer. The Argentine exporter has to provide the data.The obligation is on the EU importer, but the data comes from the exporterFrom 30 December 2026
- 5Check the technical standards and CE marking for the productThe EU assigns one technical product standard to this line (Technical specifications for construction products). Block 5 shows which ones apply to the product. If it applies, the product must carry the CE marking before being sold in the EU. See it in Access2MarketsEuropean Commission · Access2Markets