The EU-Mercosur agreement: what changes for importers
The EU-Mercosur interim trade agreement has applied provisionally since 1 May 2026. What it cuts, how origin is proved, and what stays line by line.
The EU-Mercosur Interim Trade Agreement has applied provisionally since 1 May 2026. It gives goods from Brazil, Argentina, Uruguay and Paraguay preferential access to the EU. The EU removes duties on 92% of its imports from Mercosur and grants preferential access to a further 7.5% through tariff-rate quotas phased over 10 years. The full partnership agreement still awaits ratification.
For an importer, the preferential rate is not automatic. It depends on the product’s tariff line, on any quota that applies to it, and on a valid statement on origin from the exporter. Each of these can be checked before the goods sail.
What is the EU-Mercosur Interim Trade Agreement?
The EU and Mercosur signed two instruments in Paraguay on 17 January 2026: the EU-Mercosur Partnership Agreement (EMPA) and the Interim Trade Agreement (iTA). The iTA carries the trade pillar. It is the instrument the European Commission confirms has applied provisionally since 1 May 2026.
The agreement cuts duties in both directions. On the Mercosur side, duties on over 91% of EU goods exports are eliminated, with sensitive products phased over up to 15 years. For cars, the Commission’s factsheet on exporting under provisional application gives Mercosur duties falling from 35% to 17.5% for combustion-engine vehicles, and to 25% for electric and hybrid vehicles on day one, inside an 18-year transition.
A manufacturer in Mercosur selling into Europe works from the other schedule: the EU’s own duties on goods of Mercosur origin.
Is the EU-Mercosur agreement in force?
In part. The trade pillar applies provisionally from 1 May 2026, as the Commission’s Access2Markets notice confirms. The full partnership agreement is not yet ratified.
On 21 January 2026, the European Parliament voted 334 to 324, with 11 abstentions, to request an opinion from the Court of Justice of the EU on whether the agreement conforms with the EU treaties. Parliament continues to examine the texts while it waits. Its consent vote on ratification follows only after the Court gives its opinion.
Importers use the provisionally applied rates today. The ratification process concerns the full agreement.
Which EU import duties does the agreement remove?
The Commission’s Access2Markets notice sets out the EU side of the schedule.
- 92% of EU imports from Mercosur: duties removed.
- A further 7.5%: preferential access through tariff-rate quotas, phased over 10 years.
- Sensitive agricultural products, including beef, poultry, sugar and honey: specific duty rates and tariff-rate quotas, not full liberalisation.
The schedule runs line by line. It is not a blanket zero-duty regime. Each product sits on one tariff line, and that line has its own treatment. The rate for a given HS code and origin is shown in TARIC and in the Access2Markets My Trade Assistant, so classification comes first, as set out in HS codes and Binding Tariff Information.
Brazil’s position adds one point. Brazil is not a beneficiary of the EU’s Generalised Scheme of Preferences (GSP). A Brazilian product on a line the iTA does not yet cover therefore pays the standard third-country duty, with no GSP rate to fall back on.
How is Mercosur origin proved to EU customs?
With a statement on origin made out by the exporter. According to the Access2Markets notice, it carries the exporter’s operator reference number: the CNPJ for Brazil, the CUIT for Argentina and the RUT for Uruguay. EU exporters selling the other way use their REX number.
Two transitional rules apply. For up to five years from the start of application, the EU also accepts certificates of origin under Annex 3-D in place of the statement. Paraguay issues only certificates at the outset, not self-certified statements.
Without valid proof of origin, the preferential rate cannot be claimed. Other EU agreements in Latin America use different proofs, as set out in EU trade agreements in Latin America: proving origin.
Can the EU reverse the tariff cuts?
Yes, under conditions. The agreement contains a bilateral safeguard clause. It allows tariff concessions to be reversed if a surge of Mercosur-origin imports threatens serious injury to EU production. The Access2Markets notice flags vehicles, textiles and agricultural products in this context.
For a manufacturer planning several years of European supply, the preferential rate is a figure to monitor, not a fixed cost.
A worked example
Suppose a manufacturer in Brazil sells packaged consumer goods to buyers across Europe from stock held in Portugal. The details are hypothetical, for the mechanics only.
Before the first shipment, the product’s HS code is looked up in Access2Markets with Brazil as origin. The line shows one of three treatments: duty removed, access within a tariff-rate quota, or no preference yet. The exporter makes out a statement on origin carrying its CNPJ. The goods arrive in Portugal and are released for free circulation, with the preferential rate claimed where the line qualifies.
If the line is not covered, the standard duty applies, because Brazil sits outside GSP. The same stock can then serve consumer and trade buyers. Consumer sales across the EU are declared through OSS, while B2B sales to buyers in other member states are zero rated under Article 138 of the VAT Directive, as covered in zero-rated B2B sales from stock in Portugal.
What does an importer check before a Mercosur shipment?
- The HS code of each product, confirmed before the order.
- The EU treatment of that line in TARIC or Access2Markets: duty removed, tariff-rate quota, or standard duty.
- A statement on origin from the exporter with the right identifier: CNPJ, CUIT or RUT.
- For goods from Paraguay, a certificate of origin.
- For Brazilian goods on a line outside the cuts, the standard duty in the landed cost, since no GSP rate applies.
- Any safeguard measure announced for the product’s sector.
This is general information, not legal advice. The rate and origin rules for a specific product are confirmed in TARIC and with the importer’s customs advisers.
How this runs at EFC
EFC’s base in Portugal, run with its logistics partner, receives goods from Mercosur and releases them for free circulation on arrival, which is the usual route, as described on release for free circulation. Bonded storage is used only where the goods and the sales pattern suit it. EFC holds the released stock and fulfils orders across Europe. The exporter makes out the proof of origin, and EFC gives no legal advice on origin or tariffs. Fiscal representation is described on fiscal representation, and outbound shipping on fulfilment.
Sources
| Label | Value | Source |
|---|---|---|
| Signature | EMPA and iTA signed in Paraguay on 17 January 2026 | European Commission, EU-Mercosur agreement, opened 2026-08-12 |
| Provisional application | iTA applies provisionally from 1 May 2026 | Access2Markets, application of the EU-Mercosur interim trade agreement, opened 2026-08-12 |
| Court of Justice referral | vote of 21 January 2026, 334 for, 324 against, 11 abstentions; consent vote after the Court’s opinion | European Parliament, MEPs demand a legal opinion, opened 2026-08-12 |
| EU import side | duties removed on 92%; quotas for a further 7.5% over 10 years; beef, poultry, sugar and honey under specific rates and quotas | Access2Markets, application of the EU-Mercosur interim trade agreement, opened 2026-08-12 |
| Mercosur import side | duties on over 91% of EU goods exports eliminated; sensitive products over up to 15 years | Access2Markets, application of the EU-Mercosur interim trade agreement, opened 2026-08-12 |
| Cars, Mercosur’s tariff on EU exports | 35% to 17.5% for combustion-engine vehicles; 25% for electric and hybrid on day one; 18-year transition | European Commission, factsheet on provisional application, opened 2026-08-12 |
| Proof of origin | statement on origin with CNPJ, CUIT or RUT; Annex 3-D certificates for up to five years; Paraguay issues certificates | Access2Markets, application of the EU-Mercosur interim trade agreement, opened 2026-08-12 |
| Safeguard | bilateral safeguard clause; vehicles, textiles and agricultural products flagged | Access2Markets, application of the EU-Mercosur interim trade agreement, opened 2026-08-12 |
| GSP | Brazil is not among the current beneficiaries of the EU’s Generalised Scheme of Preferences | GSP Hub, beneficiary countries, opened 2026-08-12 |
| Duty lookup | schedule is line by line; rate per HS code in TARIC and My Trade Assistant | Access2Markets, EU-Mercosur agreement, opened 2026-08-12 |