compliance e AEO,  free trade agreement

The European Union DG TAXUD published the guidance document on rules of origin on “EU-MERCOSUR interim trade agreement 2026”: how to claim for the preferential origin. Questions and answers

Aprile 28, 2026 /

How the economic operators can claim for the preferential origin under the UE-MERCOSUR free trade agreement?

Preferential tariff treatment claims in the EU are made by the importer for products originating in Mercosur and in accordance with the conditions set in the ITA (EU-MERCOSUR interim trade agreement ) and EU customs regulations. These claims for preferential tariff treatment are performed by submitting relevant data elements into customs declarations for release for free circulation at the time of importation. The term to claim for this status expires on two years from the import operation.

Which are the documents required for claim for the preferential origin into the EU?

A claim has to be based on a statement on origin, made out by the exporter, that the product is originating in Mercosur within the validity period of 12 months of the statement on origin. However, where a statement on origin is made out after the date of exportation, the statement on origin must be presented in the Party of import no later than 2 years after the import of the products.

Can an EU customs authority accept any statement of origin after the 12 months?

Yes: a statement on origin presented after the validity period of 12 months may be accepted if:

  • the failure to submit the statement on origin within the validity period was due to exceptional circumstances or;
  • the products have been presented before the end of the validity period (

How the EU exporter must fill out the statement of origin?

The exporter has to reproduce the prescribed text indicated in Annex 3-C ITA without altering it. A statement may be made out in English or any of the other official languages of the EU (Article 3.17(5) ITA).

The text is:

The exporter of the products covered by this document (Exporter reference No… (1)) declares that, except where otherwise clearly indicated, these products are of … preferential origin (2). (Place and date (3)) (Signature of the exporter; in addition, the name of the person signing the declaration shall be indicated in clear script (4))

The rules are:

(1) If the statement on origin is made out by an exporter within the meaning of point (a) of Article 3.17(1), the number of the exporter shall be entered in this space. If the statement on origin is made out by an exporter within the meaning of point (b) of Article 3.17(1), the words in parenthesis shall be omitted or the space left blank.

(2) Origin of products to be indicated: European Union or MERCOSUR. If the statement on origin relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 3.29, the exporter shall clearly indicate this next to those products described in the document in which the declaration is made by means of the symbol “CM”.

(3) Place and date may be omitted if the information is contained in the document itself.

(4) See Article 3.17(6). In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

Which is the reference number for exporter from EU?

EU exporters registered in the REX system should always indicate their valid REX number in the statement on origin irrespective of the value of the originating products in a consignment.

Which are the reference numbers for exporter from MERCOSUR?

While, the Mercosur exporters reference numbers are:

Argentina will require their exporters to include their Single Tax Identification Number (commonly referred to in Spanish as “Clave única de identificación tributaria” or “CUIT”).

Brazil will require their exporters to include their National Registry of Legal Entities Number (commonly referred to in (Brazilian) Portuguese as “Cadastro Nacional da Pessoa Jurídica” or “CNPJ”).

Uruguay will require their exporters to include their Single Taxpayer Registry Number (commonly referred to in Spanish as “Registro Unico Tributario” or “RUT”) as a reference number in the statement on origin.

Moreover, the ITA provided with a transitional measure allowing exporters from Mercosur states to also use, as an alternative to the statement on origin in Annex 3-C ITA, a statement on origin in the form of a “certificate of origin” for a maximum period of five years.