0 · Verdict
Amber · the EU has product requirements for this line (check which ones apply)The 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).
Waste and scrap of tinned iron or steel (CN 7204 30 00) enters the European Union duty-free, with or without the EU-Mercosur Agreement. 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 7204 30 00, which is the code the importer declares in the European Union. In Argentina it corresponds to NCM 7204.30.00. The classification should be confirmed by a customs broker.
| Nomenclature | Code | Version | Official description |
|---|---|---|---|
| NCM (Argentina) | 7204.30.00 | NCM in force 2026 | Desperdicios y desechos, de hierro o acero estañados |
| CN (European Union) | 7204 30 00 | CN 2026 (annex in CN 2013: 7204 30 00) | Waste and scrap of tinned iron or steel |
| HS (worldwide) | 7204.30 | Harmonized System | Ferrous waste and scrap; remelting scrap ingots of iron or steel |
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 9.5% (Decree 1060/2020); the agreement sets a ceiling of 5% from 1 May 2029; until then it does not limit it, so charging more than that today is not a breach.
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 |
|---|---|---|---|
| 7204.30.00 Desperdicios y desechos, de hierro o acero estañados Declared today as 7204.30.00 · Same code, unchanged | 0% | 0 | from the start of the agreement (1 May 2026) |
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). 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 5 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
- Secretaría de Industria, Comercio y de la Pequeña y Mediana EmpresaSolicitud de Importación de Insumos Industriales valorizados en origen.Customs regime: definitive/temporary · Goods: newSe trata de residuos no peligrosos que hayan sido sometidos a una operación de valorización, a partir de la cual se obtengan materiales que serán utilizados como insumo para un proceso productivo determinado, o un producto de uso directo.When it applies: Las autorizaciones deberán ser tramitadas y obtenidas previo al envío de las mercaderías y detallarán las especificaciones técnicas bajo las cuales fueron valorizados los insumos industriales y se aprobó su ingreso al país. Las autorizaciones serán anuales y tendrán una vigencia de 365 días corridos, a partir de su emisión.
The agency's text (in Spanish)
Mandatory - 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 - Subsecretaría de AmbienteImportación de residuos no peligrosos valorizados.Customs regime: definitive/temporary · Goods: ResiduosPara las personas que soliciten la autorización para importar residuos no peligrosos valorizados.When it applies: Dar cumplimiento a la DDJJ conforme el Anexo I de la Res. 393/2025.
The agency's text (in Spanish)
Mandatory
Only for temporary imports, transit or other regimes
- Subsecretaría de AmbienteTránsito residuos No Peligrosos Valorizados.Customs regime: temporary, in transit · Goods: newPara obtener la autorización de tránsito de residuos no peligrosos valorizados se deberá cumplir con los anexos II y IV de la Resolución 393/25.When it applies: Dar cumplimiento a la DDJJ conforme el anexo II de la Res. 393/2025.
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, the Argentine export duty and how it is all 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. This position appears in Annex 2-B with one export duty line, category S. That is a ceiling, not what is charged today. What is charged today is 9.5%, under Decree 1060/2020, Art. 1 and Annex (IF-2020-90691934-APN-SPT#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 S (base rate 5%): no more than 5% from 1 May 2029. 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 S: el primer día del año 4 (cuatro) después de la entrada en vigor del presente Acuerdo, los derechos de exportación sobre mercancías correspondientes a la categoría de desgravación «S» en las listas de derechos de exportación que figuran en la sección C del presente anexo no superarán el tipo básico establecido en dichas listas.
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 72.01 – 72.06, 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 (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 · specific requirementWaste controlRegulation 2024/1157, Regulation 1013/2006, Regulation 2025/1290 and 3 more acts
- EU · technicalTechnical specifications for construction productsRegulation 2024/3110, Regulation 305/2011, Regulation 2024/2747 and 6 more acts
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 the annex expressly excludes it.
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 7204 30 00.
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 €33.0 million from outside the EU; Argentina is not among the suppliers.
Where the EU buys from (2025)
| Rank | Country | Value | Share | €/kg |
|---|---|---|---|---|
| 1st | United Kingdom | €23.6 million | 71.5% | €0.31/kg |
| 2nd | Norway | €4.5 million | 13.6% | €0.68/kg |
| 3rd | Tunisia | €1.7 million | 5.2% | €0.31/kg |
| 4th | Israel | €1.0 million | 3.1% | €0.27/kg |
| 5th | Canada | €872,015 | 2.6% | €3.01/kg |
Another €7,309 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 | — | — | — |
| 16th | Brazil | €18,393 | 0.1% | 90 t | €0.20/kg |
| — | 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 | Portugal | €12.1 million | 36.6% |
| 2nd | Spain | €11.0 million | 33.4% |
| 3rd | Denmark | €3.9 million | 11.8% |
| 4th | Netherlands | €3.5 million | 10.6% |
| 5th | Italy | €1.6 million | 5.0% |
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
- United Kingdom1st EU supplier0%Pays the same as youEU preference for its originTARIC, measure 142 (tariff preference), Decision 2253/20, since 1 January 2021
- Norway2nd EU supplier0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2261/98, since 1 January 2005
- Tunisia3rd EU supplier0%Pays the same as youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0238/98, since 1 March 1998
- Israel4th EU supplier0%Pays the same as youEU preference for its originTARIC, measure 142 (tariff preference), Decision 0855/09, since 16 May 2023
- Canada5th EU supplier0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2261/98, since 1 January 2005
- Chile0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2261/98, since 1 January 2005
- Mexico0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2261/98, since 1 January 2005
- South Africa0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2261/98, since 1 January 2005
- New Zealand0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2261/98, since 1 January 2005
- Vietnam0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2261/98, since 1 January 2005
- United States0%Pays the same as youEU preference for its originTARIC, measure 142 (tariff preference), Regulation 1455/26, since 1 July 2026
- China0%Pays the same as youNo preference, pays the MFN dutyTARIC, measure 103 (MFN duty), Regulation 2261/98, 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 7204 30 00. 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 72.01 – 72.06 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.
- 4Check 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