As of May 1, 2026, the preference agreement with the Mercosur states, Argentina, Brazil, Paraguay and Uruguay, is provisionally applicable. The EU Commission announced this in mid-April. With the agreement – published on February 27, 2026, the majority of all tariffs on EU goods imported into Mercosur will be gradually eliminated.
A prerequisite for duty-free import and export is proof of the preferential origin of the goods. The corresponding processing and working rules can be found in the EU database Access2Markets. In the Customs preference database WuP online this is expected to be the case by May 1, 2026. The rules of origin are similar to those of the most recently concluded EU trade agreements.
Information on the provision of processing and working rules in Advantage Compliance can be found in our Customer Information System (KIS).
Proof of origin is the declaration of origin on trade documents. For shipments with a value exceeding 6,000 euros of preference-eligible goods, registration as REX is provided.
For goods for preferential tariff import into the EU, the EU is expected to recognize a “certificate of origin” as a declaration of origin for a period of up to three years from entry into force, provided that it shows that the imported goods meet the rules of origin. This period may be extended by up to two years. A corresponding document can be found in Notice 2026/875 (Official Journal L of April 17, 2026).
Under the regulation, tariff quotas are opened for certain goods from Mercosur when imported into the EU, within which imports are possible at reduced or fully abolished tariff rates. The management of these quotas is carried out by the European Commission in accordance with the existing rules of the EU Customs Code, in practice on a first-come, first-served basis. A prerequisite for benefiting from tariff advantages is that the goods meet the rules of origin laid down in the agreement. A sample on the use of quotas can be found in Notice 2026/874 (Official Journal L of April 17, 2026). The specific rules for the application of these tariff quotas are laid down in Commission Implementing Regulation (EU) 2026/888 (Official Journal L of April 21, 2026).