The Interim Agreement between the European Union and MERCOSUR (Argentina, Brazil, Paraguay and Uruguay) will be applied provisionally from May 1, 2026.  

Article 3.16 of the Agreement states that the request for preferential tariff treatment will be based on acommunication about the origin.

TheEU exportersFrom the moment of the provisional application of the Agreement, they will only issue communications on origin in accordance with the model established in theAnnex 3-CandThey will use the Registered Exporters REX system.

EU importers will be able torequest preferential tariff treatmentfor products originating from Mercosur based on acommunication about the originaccording to the model established in theAnnex 3-Cof the Agreement. However, Annex 3-D on Transitional Measures states that,during a transitional periodthree years, extendable for two more years,The EU will also accept a "certificate of origin" as proof of originwhose format was published in the OJEU on April 17, 2026 and which you will find attached to this email.

The 4 Mercosur countries have confirmed that they will issue communications on origin as established in Annex 3-D (certificate type format), while Argentina, Brazil and Uruguay will also issue communications according to the format of Annex 3-C.  

When completing the communication on origin according to the format established in Annex 3-C, exporters from Mercosur countries must indicatealways,regardless of the value of the shipment, your national exporter registration number, as follows:

Argentina:Unique Tax Identification Code (CUIT) (11 digits).

Brazil: National Registry of Legal Entities(14 digits).

Uruguay: Single Taxpayer Registry (RUT)(12 digits).

In addition, all communications regarding origin issued by exporters from these three Mercosur countries must include their name and their handwritten, electronic or digital signature.

The data elements (DE) and codes to be used in the EU for the customs declaration for release for free circulation are:

• OF Preferential region or country of origin / status 16 09 000 000:

The general identifier code assigned to Mercosur in the TARIC is 5500.
ISO country code “BR”, “AR”, “PY” or “UY” for Brazil, Argentina, Paraguay or Uruguay, respectively.

• OF Preference 14 11 000 000:

Preference code 300
Preference code 320 for preferential rates.

• OF Type of supporting document 12 03 002 000:

U126 Communication about origin