The EU–MERCOSUR Agreement, an interim Trade Agreement between the European Union, of the one part, and the Common Market of the South (MERCOSUR)—comprising the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay—of the other part, is to be provisionally applied as of 1 May 2026.
The implementation of this Agreement will involve, inter alia, the reduction or elimination of customs duties on originating goods in accordance with Annex 2-A. Generally, the tariff elimination schedule is structured as follows:
“Year 0” shall be defined as the period commencing on the date of entry into force of the Agreement and ending on 31 December of the same calendar year. Given that the Agreement will apply from 1 May next, this period will run from 1 May to 31 December 2026. “Year 1” will cover the period from 1 January to 31 December 2027, and so forth throughout the 15-year staging period. At the start of each mentioned period, the corresponding tariff reduction will be applied based on the product category. For products imported into the European Union, product categories are set out in Appendix 2-A-1.
Products originating in the EU, upon importation into MERCOSUR, and products originating in MERCOSUR, upon importation into the EU, shall benefit from preferential tariff treatment upon submission of a statement on origin. Statements on origin must comply with the model set out in Annex 3-C and, for EU exporters, must include their exporter reference number (REX number). The statement on origin shall be valid for 12 months from the date it was made out by the exporter—provided it is made out after the date of application of the Agreement—and must be submitted to the customs authorities of the importing Party within that period.
Pursuant to Annex 3-D, for a period not exceeding three years from the date of entry into force of the Agreement, the EU shall also accept as a statement on origin a “certificate of origin”. This certificate must comply with the model published in COMMISSION NOTICE [2026/875] and indicate that the products imported into the EU satisfy the origin requirements established under the Agreement.
Goods which, on the date of entry into force of the Agreement, are in transit, in temporary storage, or in a customs warehouse, may benefit from the preferential tariff provided they comply with the provisions of the Agreement and that proof of preferential origin is submitted to the customs authorities of the importing Party by 31 October 2026.
Our Customs Department remains at your disposal for any further information. You may also send your enquiries to mercosur@arola.com.
