EU-Mercosur agreement 2026: rules of origin, tariffs & practical compliance guide

The EU-Mercosur agreement entered provisional application on 1 May 2026, bringing new preferential origin rules and a gradual tariff elimination schedule that customs and trade compliance teams need to apply correctly from day one. In this session, Marc Bauer (IHK Region Stuttgart) walks through the practical mechanics of the agreement and how to apply them.

Topics covered:

• How the EU-Mercosur agreement's rules of origin work (cumulation, tolerances, accounting segregation, territoriality)
• Proof of origin for exports to Mercosur (REX-based statement/declaration of origin) and for imports from Mercosur (certificate of origin vs statement of origin, by country)
• Updating supplier's declarations to reference Mercosur
• How the tariff elimination schedule and dismantling stages work, and how to calculate the applicable duty rate using base rate vs MFN rate
• A worked duty-calculation example
• Where to find official rules and rates (DG Trade trade agreements map, Access2Markets, national customs databases)
• Broader EU trade policy developments (Mexico, India, Indonesia, Australia, the new GSP)
• Practical preparation steps for importers and exporters (REX registration, preference calculations, supplier's declarations)

For a broader overview of the topic, please watch the full recording. The slides are available in the Resources section.

Please note that this summary was generated using AI, based on the recording and available slides.