Under the EU–Mercosur Agreement, the proof of origin on the basis of which EU importers may claim preferential treatment for products originating in Mercosur shall consist of:
- a statement on origin made out by the Mercosur exporter in accordance with the model set out in Annex 3-C to the Agreement; or
- a certificate of origin issued in accordance with Annex 3-D to the Agreement. The use of this certificate is provided for during a transitional period of three years, which may be extended by a further two years.
The four Mercosur countries have confirmed that, from the date of application of the Agreement, they will issue certificates of origin, while Argentina, Brazil and Uruguay will also make out statements on origin. Paraguay is expected to make out statements on origin from 2027.
When completing the statement on origin, exporters must always indicate their national exporter registration number, irrespective of the value of the consignment, as follows:
- Argentina: Clave Única de Identificación Tributaria (CUIT) (11 digits)
- Brazil: National Register of Legal Entities (14 digits)
- Uruguay: Registro Único Tributario (RUT) (12 digits)
In addition, all statements on origin made out by exporters in those three countries must include the exporter’s name and handwritten, electronic or digital signature.
Where a tariff quota is being claimed, the relevant proof of origin shall be the Mercosur Tariff Quota Authorisation Certificate, in accordance with Article 3.30 of the Agreement.
Our Customs Department remains at your disposal for any further information. You may also send your enquiries to mercosur@arola.com
