{"id":3205,"date":"2026-05-28T13:12:00","date_gmt":"2026-05-28T12:12:00","guid":{"rendered":"https:\/\/www.ra-moellenhoff.de\/?p=3205"},"modified":"2026-08-18T13:33:11","modified_gmt":"2026-08-18T12:33:11","slug":"update-eu-mercosur-agreement","status":"publish","type":"post","link":"https:\/\/www.ra-moellenhoff.de\/en\/customs\/update-eu-mercosur-agreement","title":{"rendered":"Update: EU-Mercosur Agreement"},"content":{"rendered":"\n

Since 1 May 2026, the EU-Mercosur Interim Trade Agreement (ITA) has been provisionally in force (published in the Official Journal of the EU, L 2026\/184<\/a><\/strong>). It was decoupled from the comprehensive Partnership Agreement (EMPA) and contains the trade part, which is important for importers and exporters, setting out the rules for preferential trade between the partner countries that enable tariff reductions or duty-free treatment on import into the EU or into the Mercosur countries (Brazil, Argentina, Uruguay, Paraguay). The agreement provides for the gradual elimination of reciprocal import tariffs. Tariff reduction takes place in part immediately, but can also extend over a longer period, of up to 15 years. According to EU information<\/a><\/strong>, tariffs on important EU export goods such as motor vehicle parts (14 to 18%), machinery (14 to 20%), and pharmaceuticals (up to 14%) have already been reduced since 1 May. The tariff phase-out schedules for Mercosur tariffs on EU-origin goods are set out in Appendix 10-A-2 (from page 1,301), and the phase-out schedules for EU tariffs on Mercosur-origin goods in Appendix 10-A-1 (from page 302). Information on the phase-out schedules can also be found in the Access2Markets<\/a><\/strong> database. In the agricultural sector, preferential benefits are granted through tariff-rate quotas (Annex 2-A, Section B for EU tariff-rate quotas and Section C for Mercosur quotas). In this connection, it should be recalled that, in order to protect EU agriculture, the EU has also adopted a regulation under which tariff preferences for agricultural imports from Mercosur can be temporarily suspended where such imports threaten to cause serious injury within the EU. Regulation (EU) 2026\/687 on the implementation of the bilateral safeguard clauses in respect of agricultural products (OJ EU L 2026\/687 of 19 March 2026<\/a><\/strong>) applies to the interim agreement from the date of its entry into force until the entry into force of the Partnership Agreement.<\/p>\n\n\n\n

As regards determining the preferential tariff rate, it should be noted that the EU-Mercosur Agreement lays down a base tariff rate, which is intended to serve as the starting point for the tariff reduction. For certain goods, however, a differing third-country tariff rate (MFN tariff rate) may currently apply in the Mercosur states. Where the MFN rate and the base tariff rate are the same, or where the base tariff rate is below the MFN rate, the tariff phase-out begins without complication as of 1 May 2026. Where the base tariff rate set out in the agreement is higher than the MFN rate, the tariff phase-out only begins once the base tariff rate has fallen to the level of the MFN rate. Until then, the lower MFN rate continues to apply. Further information on this, as well as on the phase-out schedules, can be found in the Access2Markets <\/a><\/strong>database.<\/p>\n\n\n\n

The agreement’s rules of origin have now been incorporated into the German customs administration’s WuP database<\/a><\/strong>, which considerably facilitates the application of the interim agreement and saves users from having to trawl through 2,758 pages. The specific conditions for a product to acquire origin can be viewed by entering the 4-digit HS code of the relevant product and the recipient country. As regards the proof of origin, the following should be noted:<\/p>\n\n\n\n

Exporters from the EU may issue a statement on origin on the invoice or another commercial document, irrespective of the value of the consignment, if they are approved as a Registered Exporter (REX). Where the value of the consignment does not exceed \u20ac6,000, an exporter may issue the statement on origin without being registered as a REX (Article 3.17(1)(b) ITA in conjunction with Article 67(7) of the UCC Implementing Regulation). Exporters already registered as REX can also use their registration for the EU-Mercosur Agreement. The following special features apply to proofs of origin from the Mercosur area upon import of preferential goods into the EU:<\/p>\n\n\n\n

Exporters from Brazil, Argentina, and Uruguay may likewise issue a statement on origin. For a transitional period of up to 5 years, however, it is also possible for a formal proof, a so-called certificate of origin under Annex 3-D to the agreement, to be issued by the competent authority in the Mercosur area. For exporters from Paraguay, for a transitional period of up to 5 years, only the option of providing a formal proof in the form of such a certificate of origin is available. The EU Commission has recently published a notice on this (OJ EU L 2026\/875<\/a><\/strong>), setting out how this document must be structured. Otherwise, the agreement contains the provisions familiar from preferential agreements, such as the principle of territoriality and the principle of direct transport. An average value calculation for materials used is not provided for, unlike in the case of the newer-style agreements concluded in recent years (the Revised Regional Convention (PEM), New Zealand).<\/p>\n\n\n\n

The EU Commission has published a guide <\/a><\/strong>to the rules of origin intended to provide assistance in applying them. This sets out the structure of Mercosur exporters’ reference numbers, which can be checked against the examples provided. The guide makes clear that statements on origin may be provided electronically (Section 3.2.1). The same applies to certificates of origin issued by the Mercosur states, which may, for example, be transmitted in PDF format (Section 3.3).<\/p>\n\n\n\n

Supplier’s declarations<\/strong>
As regards the preparation of supplier’s declarations, the customs administration has pointed out, in a Specialist article<\/strong><\/a>, that “MERCOSUR” is the officially permitted abbreviation for the Mercosur states. It is not sufficient to list individual Mercosur states on their own. They do not need to be listed in addition to “MERCOSUR,” but may be named in parentheses.<\/p>\n\n\n\n

Other simplifications<\/strong>
In addition to the goods-related simplifications, the entry into force of the agreement also reduces so-called non-tariff barriers to trade. These include, among other things, measures such as technical regulations or standards which, apart from the levying of tariffs, generally make it more difficult to access foreign markets. With regard to technical regulations and standards, no mutual recognition was agreed for the purpose of facilitating trade; however, the regulations and standards are to be based on international references. Mutual recognition is likewise not provided for in the case of conformity assessments either, but the procedures are to be designed to be trade-facilitating and not to create additional hurdles. In the area of public procurement, EU companies are to be able to participate in tenders issued by public bodies on the same terms as local competitors.<\/p>\n\n\n\n

Further information<\/strong>
In addition to the information on the rules of origin in the EU Commission’s guide <\/strong><\/a>referred to above, general information on the EU-Mercosur Agreement can be found on GTAI’s dedicated Mercosur page<\/a><\/strong>, as well as in GTAI’s handbook<\/a><\/strong> on the EU-Mercosur Agreement.<\/p>\n\n\n\n

Anyone interested in the background to how the Mercosur agreement came about is referred to the article “Mercosur, Indien \u2013 Wo stehen wir in Sachen
Freihandel?” in Schlagbaum newsletter issue 2\/2026<\/a><\/strong>.<\/p>\n\n\n\n

By Almuth Barkam <\/a><\/strong><\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

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