EU-Mercosur Tariff Quotas: Implementation Starting May 1, 2026

Key Points to Know

The European Union will open new tariff quotas on May 1, 2026, for products originating in Mercosur, with a prorated volume of 334 tonnes for infant formula in 2026. The Implementing Regulation (EU) 2026/888 of April 20, 2026 establishes the modalities for applying the Union Customs Code (UCC) to this management.

Highlights

• Launch of the first EU tariff quotas for Mercosur products on May 1, 2026, with prorated 2026 volumes (e.g. 334 tonnes for infant formula, CN 1901 10 00)
• Implementing Regulation (EU) 2026/888 published in the OJ L of April 21, 2026, and effective as of May 1, 2026 (EUR-Lex)
• Stakeholders must apply the tariff classification set by the regulation, comply with the origin rules in chapter 3 of the EU-Mercosur agreement, and use the notified certificates of origin

Context and Key Issues

Council Decision (EU) 2026/183 and Implementing Regulation (EU) 2026/888 formalize the EU-Mercosur interim agreement. Article 2.4.1 of the agreement anticipates the gradual reduction of customs duties through tariff quotas, managed according to the rules in Articles 49 to 54 of Implementing Regulation (EU) 2015/2447. The quotas apply to both agricultural and non-agricultural goods. To benefit from reduced duties, operators must provide compliant certificates of origin, published in the OJ. Country-based allocation is possible if Mercosur notifies the EU of its breakdown at least 90 days before the start of each quota year, so it can apply the following year.

Impact for Industry Stakeholders

The declarant must accurately classify products according to the Combined Nomenclature (CN) code listed in the annex of Regulation 2026/888. Compliance with origin procedures is mandatory in order to obtain preferential tariff rates. In the absence of intra-Mercosur allocation notification for 2026, quota management will be on a single EU-wide basis for this year. Importers must check documented eligibility for each shipment. Quota volumes will gradually increase each year up to 5,000 tonnes under quota from 2036 onwards, with customs duties fully eliminated under the quota.

Next Steps

• Immediate entry into force (April 21, 2026), operational application as of May 1, 2026
• Awaiting the first Mercosur country breakdown notification, no later than September 30 for the following year
• Annual monitoring of allocated volumes, ongoing publication of management information by the European Commission

Le règlement d’exécution (UE) 2026/888 du 20 avril 2026 prévoit un contingent proratisé de 334 tonnes pour la formule infantile dès 2026. (Implementing Regulation (EU) 2026/888 of April 20, 2026 provides for a prorated quota of 334 tonnes for infant formula as of 2026.)

Source: Implementing Regulation (EU) 2026/888, OJ L, 21.04.2026, EUR-Lex