Edited by Lorenzo Ontano and Matteo Zovi
By Notice dated May 15, 2026, the Italian Customs Authority announced the publication of the EU Guidelines on preferential origin relating to the Interim Trade Agreement between the European Union and the Mercosur signatory States (Brazil, Argentina, Paraguay, Uruguay), provisionally applicable from May 1, 2026. The main contents are summarised below.
Main Contents of the Guidelines
The preferential origin system introduced by the Agreement is based on self-certification by the exporter, replacing the traditional certificates issued by public authorities. The preferential tariff treatment must be requested by the importer and demonstrated through origin documentation; the request may also be made within two years from the date of importation.
For EU exporters, the REX system is central: except for shipments of a value lower than EUR 6,000, registration and inclusion of the REX number in the origin attestations is required. For Mercosur countries, a five-year transitional regime is provided, allowing the use of certificates of origin issued by public authorities as an alternative to self-certifications.
Other key provisions worth highlighting are: a general tolerance rule of 10% of the ex-works value for the use of non-originating materials; bilateral cumulation, under which originating materials from the EU used in processing in Mercosur may be treated as originating materials of Mercosur and vice versa; and the possibility of duty drawback, i.e. the refund or suspension of duties on non-originating materials used in the production of goods exported under preference.
With reference to controls, the importing authorities may verify the origin even after importation and the exporting party must respond within ten months; otherwise, the preferential treatment may be denied. The principle of “non-alteration” is also provided, which prohibits modifications to originating products during transit through third countries.
In summary, the Guidelines outline a system aimed at modernising and simplifying EU-Mercosur trade, promoting the digitalisation of procedures and strengthening the mechanisms for controlling and tracing origin.
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