0 · Verdict
Amber · duty being phased outThe product can be exported with the agreement's preference. The duty today is 8.7% instead of 10%, and it reaches zero on 1 January 2033.
Recommended action: make sure origin can be proven and that the importer claims the preference in the customs declaration. And see block 7 (EUDR may apply; the product needs checking).
Plywood › With at least one outer ply of tropical wood › Other (CN 4412 91 99) pays 8.7% EU duty today under the EU-Mercosur Agreement, instead of 10% without it. It reaches zero on 1 January 2033. 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 4412 91 99, which is the code the importer declares in the European Union. In Argentina it corresponds to NCM 4412.91.00. The classification should be confirmed by a customs broker.
| Nomenclature | Code | Version | Official description |
|---|---|---|---|
| NCM (Argentina) | 4412.91.00 | NCM in force 2026 | Que tengan, por lo menos, una hoja externa de maderas tropicales |
| CN (European Union) | 4412 91 99 | CN 2026 (annex in CN 2013: 4412 99 85, the annex line was split into several) | Other: with at least one outer ply of tropical wood: other: other |
| HS (worldwide) | 4412.91 | Harmonized System | Plywood, veneered panels and similar laminated wood |
2 · Duty and schedule
The duty today and when it reaches zero
The preferential duty today is 8.7%. The MFN duty, without the agreement, is 10%. It reaches zero on 1 January 2033. 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 8.7% to 7.5% (stage 2 of 8). It reaches zero on 1 January 2033. Add it to your calendar (.ics) · Everything that changes on 1 January
- Today 8.7%
- Next step down · 1 January 2027 7.5%
- Reaches zero · 1 January 2033
- Without the agreement 10%
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 |
|---|---|---|---|
| 4412.99.00 Las demás maderas contrachapadas, chapadas o estratificadas Declared today as 4412.91.00 · Official correlation table Which reads: Que tengan, por lo menos, una hoja externa de maderas tropicales | 10% | 10 | 1 January 2036 |
How this line was reached. The annex writes its list in NCM 2012, while imports are declared in the edition in force. The line follows from Mercosur's official correlation tables (2012 to 2017 and 2017 to 2022), published by Brazil's CAMEX. 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 8 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 - Subsecretaría de AmbienteCertificado de Flora Silvestre. Consulta de importación CITES.Customs regime: definitive · Goods: newSi sos persona física o sociedad comercial y tenés que realizar importaciones de ejemplares vivos, productos, subproductos y derivados de la flora silvestre, comprendidas en los Apéndices de la Convención Sobre el Comercio Internacional de Especies Amenazadas de Fauna y Flora Silvestres (CITES), debes solicitar el certificado correspondiente.When it applies: Más información sobre el certificado de flora silvestre.
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
- ANACRegla de tributación para productos del sector aeronáutico.Customs regime: definitive/temporary · Goods: newCertificación de partes o componentes aeronáuticos para su importación bajo arancel "0" según Decreto 2275/94, Regla general tributariaWhen 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)
Optional - 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 8 (year 0) | 8.7% | — | Preferential |
| 1 January 2027 | 2 of 8 | 7.5% | — | Preferential |
| 1 January 2028 | 3 of 8 | 6.2% | — | Preferential |
| 1 January 2029 | 4 of 8 | 5% | — | Preferential |
| 1 January 2030 | 5 of 8 | 3.7% | — | Preferential |
| 1 January 2031 | 6 of 8 | 2.5% | — | Preferential |
| 1 January 2032 | 7 of 8 | 1.2% | — | Preferential |
| 1 January 2033 | 8 of 8 | 0% | — | Duty-free |
How it is calculated. Category 7 eliminates the duty in 8 equal stages: the first on 1 May 2026 and the others each 1 January. This is stage 1 of 8, so 87.5% of the base rate is paid. It reaches zero on 1 January 2033.
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 2033 you save €44,767 in total. From 1 January 2033 it enters duty-free and you save €10,000 a year.
| Year | Saving that year | Cumulative | Duty | You pay with the agreement |
|---|---|---|---|---|
| 2026today8 months | €867 | €867 | 8.7% | €5,800 |
| 2027 | €2,500 | €3,367 | 7.5% | €7,500 |
| 2028 | €3,800 | €7,167 | 6.2% | €6,200 |
| 2029 | €5,000 | €12,167 | 5% | €5,000 |
| 2030 | €6,300 | €18,467 | 3.7% | €3,700 |
| 2031 | €7,500 | €25,967 | 2.5% | €2,500 |
| 2032 | €8,800 | €34,767 | 1.2% | €1,200 |
| 2033 | €10,000 | €44,767 | Duty-free | €0 |
Each row assumes you export the amounts entered every year and that the MFN duty stays as it is today, though the EU may change it.
Year 0 of the agreement runs from 1 May 2026 to 31 December 2026, so it counts 8 of the 12 months of the amounts entered.
Only have the FOB value? Estimate the customs value
The EU customs value is, in practice, the CIF value (FOB plus freight and insurance to the EU port). Enter the three amounts and carry the result up.
Estimated customs value: €4,500
3 · Tariff-rate quota and access
The agreement has no tariff-rate quota for this line
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.
- Quotas open to all countries. The Union opens on this line a quota outside the agreement for all origins or for a group that includes Argentina. An importer can use them for Argentine goods, competing with those of other countries for the same quantity. They are separate from the agreement, and the in-quota duty comes from TARIC, origin Argentina.
- 09.0013. In-quota duty 0%, against the MFN duty of 10%. It is open to all third countries. It applies only to TARIC subdivision 4412 91 99 10. The volume is 448,500 m³ per period (1 January to 31 December). The regulation sets no end date; TARIC has it open until 31 December 2026. It is opened by Council Regulation (EC) No 32/2000. The day's balance is in the Commission's quota consultation.
| 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. Nor is it in Annex XI of the plant health regulation, which requires the certificate for plant products. The Commission's portal (Access2Markets) assigns 2 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.
EU requirements for this line (3)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 · 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 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. 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 4412 Madera contrachapada, madera chapada y madera estratificada similar (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 4412 91 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 €2.8 million from outside the EU; Argentina is not among the suppliers.
Where the EU buys from (2025)
| Rank | Country | Value | Share | €/kg |
|---|---|---|---|---|
| 1st | Vietnam | €2.1 million | 75.3% | €0.74/kg |
| 2nd | China | €273,492 | 9.7% | €0.78/kg |
| 3rd | United Kingdom | €114,858 | 4.1% | €6.45/kg |
| 4th | Indonesia | €66,896 | 2.4% | €1.03/kg |
| 5th | India | €63,556 | 2.2% | €0.55/kg |
Another €138 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 |
|---|---|---|---|---|---|
| — | 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 | Latvia | €1.1 million | 38.1% |
| 2nd | Romania | €450,475 | 15.9% |
| 3rd | Croatia | €303,935 | 10.7% |
| 4th | Portugal | €194,344 | 6.9% |
| 5th | France | €175,785 | 6.2% |
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 8 pay less than you and 3 pay more. When you reach zero on 1 January 2033, none of them will pay less than you.
Country by country (11)
- Argentina, today8.7%Under the EU-Mercosur agreement
- Argentina, at the end0%Reaches zero on 1 January 2033
- Vietnam1st EU supplier0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0753/20, since 1 January 2025
- China2nd EU supplier10%Pays more than youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 1832/21, since 1 January 2022
- United Kingdom3rd EU supplier0%Pays less than youEU preference for its originTARIC, measure 142 (tariff preference), Decision 2253/20, since 1 January 2021
- Indonesia4th EU supplier10%Pays more than youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 1832/21, since 1 January 2022
- India5th EU supplier6.5%Pays less than youGeneralised Scheme of Preferences (GSP)TARIC, measure 142 (tariff preference), Regulation 0978/12, since 1 January 2022
- 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 Zealand10%Pays more than youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 1832/21, since 1 January 2022
- United States0%Pays less than 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 4412 91 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