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Commission Implementing Regulation (EU) 2026/996 of 29 April 2026 amending Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 regarding the creation, amendment and management of certain tariff quotas following the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

C/2026/2868

OJ L, 2026/996, , ELI: http://data.europa.eu/eli/reg_impl/2026/996/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

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2026/996

30.4.2026

COMMISSION IMPLEMENTING REGULATION (EU) 2026/996

of 29 April 2026

amending Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 regarding the creation, amendment and management of certain tariff quotas following the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (1), and in particular Article 187 thereof,

Having regard to Regulation (EU) No 510/2014 of the European Parliament and of the Council of 16 April 2014 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products and repealing Council Regulations (EC) No 1216/2009 and (EC) No 614/2009 (2), and in particular Article 16 thereof,

Whereas:

(1)	Commission Implementing Regulation (EU) 2020/761 (3) lays down the rules for the management of import and export tariff quotas for agricultural products managed by a system of import and export licences and provides for specific rules for that management.

(2)	Commission Implementing Regulation (EU) 2020/1988 (4) lays down the rules for the administration of import tariff quotas designed to be used following the chronological order of dates of acceptance of customs declarations (‘first come, first served’ principle).

(3)

The Partnership Agreement between the European Union and its Member States, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part (‘the EMPA’) (5) is subject to ratification by all EU Member States. The Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part (‘the ITA’) (6) covers those parts of the EMPA that are of exclusive EU competence, to be adopted through the EU-only ratification process. The ITA will cease to have effect when the EMPA enters into force (7).

(4)

In accordance with Council Decision (EU) 2026/183 (8), the EU signed the ITA on 17 January 2026. The Council further decided on the provisional application as from the first day of the second month following the ratification by the Mercosur States (9). The conclusion of the ITA by the EU requires the consent of the European Parliament. The ITA is to be provisionally applied as of 1 May 2026.

(5)

The changes resulting from the ITA should be reflected in Annexes I, II, IV, VIII, IX, X, XI, XII, XIV and XVI and in a newly introduced Annex XIIa to Implementing Regulation (EU) 2020/761. In addition, the changes resulting from the ITA should also be reflected in Annexes I and II to Implementing Regulation (EU) 2020/1988.

(6)

Annex 2-A to the ITA contains provisions on the tariff elimination schedule. Section D, points 4 and 5 of this annex provide that the Mercosur States may allocate among themselves the quantities of the Tariff-Rate Quotas (‘TRQs’) opened by the European Union. In that case, the Mercosur States should notify at least 90 days before the beginning of the tariff quota period the details of the allocation for the European Union to implement it. In addition, in cases in which the allocated quantities are not fully used in the course of the tariff quota period, the exporting Party may notify by the end of the 8th month of the tariff quota period to the importing Party a re-allocation of the unused quantities for the last quarter of the tariff quota period. The importing party should implement that re-allocation. As the ITA should be provisionally applied as of 1 May 2026, and the Mercosur States have not notified the EU of any allocation among themselves yet, neither this allocation nor any re-allocation is possible in 2026. This possibility to allocate among Mercosur States and re-allocate the unused quantities for the last quarter of the tariff quota period as of 2027 will be regulated by a future implementing regulation in the course of 2026.

(7)

Transitional provisions are needed to clarify the quantities to be applied under tariff rate quotas in the first year of provisional application of the ITA, because the ITA is to be provisionally applied as of 1 May 2026 and the quantities should be pro-rated on a proportional basis for 2026. In addition, transitional provisions are needed to clarify the situations that may arise as a result of amending existing tariff quotas by the ITA in the ongoing tariff quota period. Also, it should be clarified that the obligation of the operators to be registered in the LORI database for imports under tariff quotas with order numbers 09.4920, 09.4925, 09.4960 and 09.4965 is to be applied as of 1 January 2027 in order to ensure a smooth transition to that obligation.

(8)	The ITA is to be provisionally applied as of 1 May 2026. This Regulation should therefore enter into force on the day following that of its publication in the Official Journal of the European Union and it should apply from 1 May 2026.

(9)	Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 should therefore be amended accordingly.

(10)	The measures provided for in this Regulation are in accordance with the opinion of the Committee for the Common Organisation of the Agricultural Markets,

HAS ADOPTED THIS REGULATION:

Article 1

In accordance with the Interim Agreement on Trade between the European Union and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, tariff rate quotas are opened for import as set out in the Annexes to this Implementing Regulation.

Article 2

Amendments to Implementing Regulation (EU) 2020/761

Implementing Regulation (EU) 2020/761 is amended as follows:

(1)

the following Article 15b is inserted:

‘Article 15b

Document issued by Mercosur States

This article applies to TRQs with order numbers 09.4910, 09.4920, 09.4925, 09.4930, 09.4935, 09.4940, 09.4945, 09.4950, 09.4955, 09.4960, 09.4965, 09.4970 and 09.4975 opened in accordance with the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay. These products shall be accompanied by an official document issued by the Mercosur States, the model of which is laid down in the Notice of the European Commission [2026/874] (*1).

This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.

(*1) Notice of the European Commission [2026/874] (OJ L, 2026/874, 17.4.2026, ELI: http://data.europa.eu/eli/notice/2026/874/oj).’;"

() Notice of the European Commission [2026/874] (OJ L, 2026/874, 17.4.2026, ELI: http://data.europa.eu/eli/notice/2026/874/oj).’;

(2)

in Article 18, the following penultimate paragraph is inserted:

‘In accordance with the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183 (*2), a tariff quota is open for imports into the Union of maize and sorghum from Mercosur States, subject to the conditions laid down in this Regulation.

(*2) Council Decision (EU) 2026/183 of 9 January 2026 on the signing and provisional application of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part (OJ L, 2026/183, 27.2.2026, ELI: http://data.europa.eu/eli/dec/2026/183/oj).’;"

() Council Decision (EU) 2026/183 of 9 January 2026 on the signing and provisional application of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part (OJ L, 2026/183, 27.2.2026, ELI: http://data.europa.eu/eli/dec/2026/183/oj).’;

(3)

in Article 30, the following penultimate paragraph is inserted:

‘In accordance with the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Decision (EU) 2026/183, tariff quotas are open and amended for imports into the Union of sugar from Mercosur States, subject to the conditions laid down in this Regulation.’;

(4)

Article 34 is amended as follows:

(a)	in paragraph 1, the introductory sentence is replaced by the following: ‘For sugar tariff quotas with order numbers 09.4317, 09.4318, 09.4915, 09.4319, 09.4320, 09.4329 and 09.4330, all of the following requirements shall apply:’;

(b)

in paragraph 2, the first subparagraph is replaced by the following:

‘For the sugar tariff quotas with order numbers 09.4317, 09.4318, 09.4915, 09.4319, 09.4320, 09.4321, 09.4329 and 09.4330, the entries listed in the relevant fiches in Annex IV shall be indicated in the section with the title “Special conditions / special particulars” of the licence.’;

(5)

in Article 42, the following penultimate paragraph is inserted:

‘In accordance with the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Decision (EU) 2026/183, tariff quotas are open and amended for imports into the Union of beef and veal from Mercosur States, subject to the conditions laid down in this Regulation.’;

(6)

in Article 48, the following penultimate paragraph is inserted:

‘In accordance with the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Decision (EU) 2026/183, tariff quotas are open for imports into the Union of milk powders and cheese from Mercosur States, subject to the conditions laid down in this Regulation.’;

(7)

in Article 65, the following second paragraph is inserted:

‘In accordance with the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Decision (EU) 2026/183, tariff quotas are open for imports into the Union of pigmeat from Mercosur States, subject to the conditions laid down in this Regulation.’;

(8)

in Article 67, the following second paragraph is inserted:

‘In accordance with the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Decision (EU) 2026/183, tariff quotas are open for imports into the Union of eggs and egg albumins from Mercosur States, subject to the conditions laid down in this Regulation.’;

(9)

in Article 69, the following penultimate paragraph is inserted:

‘In accordance with the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Decision (EU) 2026/183, tariff quotas are open for imports into the Union of poultry meat from Mercosur States, subject to the conditions laid down in this Regulation.’;

(10)

in Title III, the following Chapter 10a is inserted:

‘CHAPTER 10a

ETHYL ALCOHOL

Article 69a

Tariff quotas

In accordance with the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Decision (EU) 2026/183, tariff quotas are open for imports into the Union of ethanol from Mercosur States, subject to the conditions laid down in this Regulation.

For each tariff quota, the volume of products, the order number, and the import tariff quota period and sub-periods are specified in Annex I to this Regulation’;

(11)	Annexes I, II, IV, VIII, IX, X, XI, XII, XIV and XVI are amended in accordance with Annex I to this Regulation. Annex XIIa is added in accordance with Annex I to this Regulation.

Article 3

Amendments to Implementing Regulation (EU) 2020/1988

Implementing Regulation (EU) 2020/1988 is amended as follows:

(1)

in Article 4, the following paragraph 4a is inserted:

‘4a. This paragraph applies to tariff rate quotas opened in accordance with the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay. The products imported under these tariff rate quotas shall be accompanied by an official document issued by the Mercosur States, the model of which is laid down in the Notice of the European Commission [2026/874] (*3).

This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.

(*3) Notice of the European Commission [2026/874] (OJ L, 2026/874, 17.4.2026, ELI: http://data.europa.eu/eli/notice/2026/874/oj).’;"

() Notice of the European Commission [2026/874] (OJ L, 2026/874, 17.4.2026, ELI: http://data.europa.eu/eli/notice/2026/874/oj).’;

(2)

in Chapter II, Section 2a is inserted as follows:

‘SECTION 2a

SUGAR

Article 13a

For sugar tariff quota with order number 09.0879, all of the following requirements shall apply:

(a)	release for free circulation in the Union shall be subject to the end-use procedure for refining referred to in Article 210 of Regulation (EU) No 952/2013;

(b)	by way of derogation from Article 239 of Commission Delegated Regulation (EU) 2015/2446 (*4), the obligation to refine shall not be transferred to another legal or natural person;

(c)	refining shall take place within a period of 180 days from the release of the sugar for free circulation in the Union.

(*4) Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1, ELI: http://data.europa.eu/eli/reg_del/2015/2446/oj).’;"

() Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1, ELI: http://data.europa.eu/eli/reg_del/2015/2446/oj).’;

(3)	Annexes I and II are amended in accordance with Annex II to this Implementing Regulation.

Article 4

Transitional provisions

1. For the tariff quota period 2026, the quantities to be used for tariff quotas with order numbers 09.4910, 09.4915, 09.4920, 09.4925, 09.4930, 09.4935, 09.4940, 09.4945, 09.4950, 09.4955, 09.4960, 09.4965, 09.4970 and 09.4975 are pro rata quantities calculated for the proportion starting from the date of application of this Regulation until the end of that tariff quota period.

2. The quantity of WTO tariff quota with order number 09.4318 for the tariff quota period 2025/2026 is deducted by the pro rata aggregate quantity for tariff quota with order number 09.4915.

3. For the tariff quota period 2026, the quantities to be used for tariff quotas with order numbers 09.0878, 09.0879, 09.0880, 09.0881, 09.0882, 09.0883, 09.0884 and 09.0885 are pro rata quantities calculated for the proportion starting from the date of application of this Regulation until the end of that tariff quota period.

Article 5

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 May 2026. The obligation of the operators to be registered in the LORI database for imports under tariff quotas with order numbers 09.4920, 09.4925, 09.4960 and 09.4965 shall apply as of 1 January 2027.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 29 April 2026.

For the Commission

The President

Ursula VON DER LEYEN

(1) OJ L 347, 20.12.2013, p. 671, ELI: http://data.europa.eu/eli/reg/2013/1308/oj.

(2) OJ L 150, 20.5.2014, p. 1, ELI: http://data.europa.eu/eli/reg/2014/510/oj.

(3) Commission Implementing Regulation (EU) 2020/761 of 17 December 2019 laying down rules for the application of Regulations (EU) No 1306/2013, (EU) No 1308/2013 and (EU) No 510/2014 of the European Parliament and of the Council as regards the management system of tariff quotas with licences (OJ L 185, 12.6.2020, p. 24, ELI: http://data.europa.eu/eli/reg_impl/2020/761/oj).

(4) Commission Implementing Regulation (EU) 2020/1988 of 11 November 2020 laying down rules for the application of Regulations (EU) No 1308/2013 and (EU) No 510/2014 of the European Parliament and of the Council as regards the administration of import tariff quotas in accordance with the ‘first come, first served’ principle (OJ L 422, 14.12.2020, p. 4, ELI: http://data.europa.eu/eli/reg_impl/2020/1988/oj).

(5) Partnership Agreement between the European Union and its Member States, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part (OJ L, 2026/186, 27.2.2026, ELI: http://data.europa.eu/eli/agree_internation/2026/186/oj).

(6) Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part (OJ L, 2026/184, 27.2.2026, ELI: http://data.europa.eu/eli/agree_internation/2026/184/oj).

(7) Art. 23.10 ITA.

(8) Council Decision (EU) 2026/183 of 9 January 2026 on the signing and provisional application of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part (OJ L, 2026/183, 27.2.2026, ELI: http://data.europa.eu/eli/dec/2026/183/oj).

(9) Article 3(1) of Decision (EU) 2026/183.

ANNEX I

Annexes I, II, IV, VIII, IX, X, XI, XII, XIV and XVI to Implementing Regulation (EU) 2020/761 are amended as follows:

(1)

Annex I is amended as follows:

(a)

after the row relating to the tariff quota with order number 09.4309, the following row relating to the tariff quota with order number 09.4910 is inserted:

‘09.4910

Cereals

Import

EU: simultaneous examination

Yes

No’

(b)

after the row relating to the tariff quota with order number 09.4330, the following row relating to the tariff quota with order number 09.4915 is inserted:

‘09.4915

Sugar

Import

EU: simultaneous examination

Yes

No’

(c)

after the row relating to the tariff quota with order number 09.4456, the following rows relating to the tariff quotas with order numbers 09.4920 and 09.4925 are inserted:

‘09.4920	Beef and veal	Import	EU: simultaneous examination	Yes	Only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies		Yes
09.4925	Beef and veal	Import	EU: simultaneous examination	Yes	Only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies		Yes’

(d)

after the row relating to the tariff quota with order number 09.4525, the following rows relating to the tariff quotas with order numbers 09.4930 and 09.4935 are inserted:

‘09.4930	Milk and milk products	Import	EU: simultaneous examination	No	Yes		No
09.4935	Milk and milk products	Import	EU: simultaneous examination	No	Yes		No’

(e)

after the row relating to the tariff quota with order number 09.4282, the following rows relating to the tariff quotas with order numbers 09.4940 and 09.4945 are inserted:

‘09.4940	Pigmeat	Import	EU: simultaneous examination	No	Yes		No
09.4945	Pigmeat	Import	EU: simultaneous examination	No	Yes		No’

(f)

after the row relating to the tariff quota with order number 09.4403, the following rows relating to the tariff quotas with order numbers 09.4950 and 09.4955 are inserted:

‘09.4950	Eggs	Import	EU: simultaneous examination	No	Yes		No
09.4955	Eggs	Import	EU: simultaneous examination	No	Yes		No’

(g)

after the row relating to the tariff quota with order number 09.4422, the following rows relating to the tariff quotas with order numbers 09.4960, 09.4965, 09.4970 and 09.4975 are inserted:

‘09.4960	Poultry meat	Import	EU: simultaneous examination	Yes	Only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies	Yes
09.4965	Poultry meat	Import	EU: simultaneous examination	Yes	Only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies	Yes
09.4970	Ethyl alcohol	Import	EU: simultaneous examination	No	Yes	No
09.4975	Ethyl alcohol	Import	EU: simultaneous examination	No	Yes	No’

(2)

in Annex II, the following table relating to the tariff quota with order number 09.4910 is added:

‘Order number	09.4910
International agreement or other act	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	No
Licence application	In accordance with Articles 6, 7 and 8 of this Regulation
Product description	Maize and sorghum
Origin	Mercosur (Brazil, Uruguay, Paraguay, Argentine)
Proof of origin at licence application. If yes, body authorised to issue it	No
Proof of origin for release into free circulation	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
Quantity in kg	2026:	Pro rata of 166 667 000 kg
	2027:		333 333 000 kg
	2028:		500 000 000 kg
	2029:		666 667 000 kg
	2030:		833 333 000 kg
	2031
	and subsequent years:		1 000 000 000 kg
CN codes	1005 10 90 , 1005 90 00 , 1007 10 90 and 1007 90 00
In-quota customs duty	EUR 0
Proof of trade	Yes. 25 tonnes
Security for import licence	EUR 30 per 1 000 kg
Specific entries to be made on the licence application and on the licence	Section 8 of the import licence application and of the import licence shall indicate “Mercosur” under the country of origin; box “yes” in that section shall be crossed. Alternatively, Section 8 shall indicate the ISO 3166-1 alpha-2 code of one Mercosur State of origin, and Section 24 shall indicate the entry “origin: Mercosur”. On licences based on the ELAN1L-AGRIM data model, Section “Country of origin” shall indicate one ISO 3166-1 alpha-2 code of one Mercosur State of origin; Section “Special conditions/special particulars (free text)” shall indicate “origin Mercosur”. In any case, licences shall be valid for imports from any of the Mercosur States.
Period of validity of a licence	In accordance with Article 13 of this Regulation
Transferability of licence	Yes
Reference quantity	No
Operator registered in LORI database	No
Specific conditions	No’

(3)

Annex IV is amended as follows:

(a)

the table relating to the tariff quota with order number 09.4318 is amended as follows:

(i)

the row ‘International agreement or other act’ is replaced by the following:

‘International agreement or other act

Council Regulation (EC) No 1095/96 of 18 June 1996 on the implementation of the concessions set out in Schedule CXL drawn up in the wake of the conclusion of the GATT XXIV.6 negotiations

Council Regulation (EC) No 1894/2006 of 18 December 2006 concerning the implementation of the Agreement in the form of an Exchange of Letters between the European Community and Brazil relating to the modification of concessions in the schedules of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic in the course of accession to the European Community, amending and supplementing Annex I to Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

Council Regulation (EC) No 880/2009 of 7 September 2009 concerning the implementation of the Agreement in the form of an Exchange of Letters between the European Community and Brazil pursuant to Article XXIV:6 and Article XXVIII of the General Agreement on Tariffs and Trade (GATT) 1994 relating to the modification of concessions in the schedules of the Republic of Bulgaria and Romania in the course of their accession to the European Union, amending and supplementing Annex I to Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

Council Decision (EU) 2017/730 of 25 April 2017 on the conclusion of the Agreement in the form of an Exchange of Letters between the European Union and the Federative Republic of Brazil pursuant to Article XXIV:6 and Article XXVIII of the General Agreement on Tariffs and Trade (GATT) 1994 relating to the modification of concessions in the schedule of the Republic of Croatia in the course of its accession to the European Union

Council Decision (EU) 2023/1056 of 25 May 2023 on the conclusion, on behalf of the Union, of the Agreement between the European Union and the Federative Republic of Brazil pursuant to Article XXVIII of the General Agreement on Tariffs and Trade (GATT) 1994 relating to the modification of concessions on all the tariff rate quotas included in the EU Schedule CLXXV as a consequence of the United Kingdom’s withdrawal from the European Union

Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183’

(ii)

the row ‘Quantity in kilograms’ is replaced by the following:

‘Quantity in kilograms

TRQ period 2025/2026: 288 654 000 kg

TRQ periods from 2026/2027: 183 654 000 kg’

(b)

the following table relating to the tariff quota with order number 09.4915 is added:

‘Order number

09.4915

International agreement or other act

Council Regulation (EC) No 1095/96 of 18 June 1996 on the implementation of the concessions set out in Schedule CXL drawn up in the wake of the conclusion of the GATT XXIV.6 negotiations

Tariff quota period

1 October to 30 September

Tariff quota sub-periods

Licence application

In accordance with Articles 6, 7 and 8 of this Regulation

Product description

Sugar for refining

Origin

Brazil

Proof of origin at licence application. If yes, body authorised to issue it

Proof of origin for release into free circulation

Yes. In accordance with Article 15a(1), indicating the subtype “Certificate of origin” in the ELAN1L-TCDOC data model.

During the transitional period laid down in Articles 72a to 72d, it is allowed to use the document mentioned in Article 15a(2), point (a).

Quantity in kg

2025 / 2026:

Pro rata of 180 000 000 kg

2026 / 2027

and subsequent years:

180 000 000 kg

CN codes

1701 13 10 and 1701 14 10

In-quota customs duty

EUR 0

Proof of trade

Yes. 25 tonnes

Security for import licence

EUR 20 per 1 000 kg

Specific entries to be made on the licence application and on the licence

Section 8 of the import licence application and of the import licence shall indicate the country of origin; box “yes” in that section shall be crossed Section 20 shall indicate “Sugar intended for refining” and the text as set out in Annex XIV.3 Part A to this Regulation

On licences based on the ELAN1L-AGRIM data model:

—	Section “Country of origin” shall indicate the ISO 3166-1 alpha-2 code of the country of origin;

—	Section “Special conditions/special particulars” shall indicate codes “SUG01” and “SUG02”.

Period of validity of a licence

Until the end of the third month following that in which they were issued but no longer than 30 September (in accordance with Article 32 of this Regulation)

Transferability of licence

Yes

Reference quantity

Operator registered in LORI database

Specific conditions

Refining obligation in accordance with Article 34 of this Regulation’

(4)

Annex VIII is amended as follows:

(a)

the table relating to the tariff quota with order number 09.4450 is amended as follows:

(i)

the row ‘International agreement or other act’ is replaced by the following:

‘International agreement or other act

Council Regulation (EC) No 1095/96 of 18 June 1996 on the implementation of the concessions set out in Schedule CXL drawn up in the wake of the conclusion of the GATT XXIV:6 negotiations

(ii)

the row ‘In-quota customs duty’ is replaced by the following:

‘In-quota customs duty

EUR 0’

(b)

the table relating to the tariff quota with order number 09.4452 is amended as follows:

(i)

the row ‘International agreement or other act’ is replaced by the following:

‘International agreement or other act

Council Regulation (EC) No 1095/96 of 18 June 1996 on the implementation of the concessions set out in Schedule CXL drawn up in the wake of the conclusion of the GATT XXIV.6 negotiations

(ii)

the row ‘In-quota customs duty’ is replaced by the following:

‘In-quota customs duty

EUR 0’

(c)

the table relating to the tariff quota with order number 09.4453 is amended as follows:

(i)

the row ‘International agreement or other act’ is replaced by the following:

‘International agreement or other act

Council Regulation (EC) No 1095/96 of 18 June 1996 on the implementation of the concessions set out in Schedule CXL drawn up in the wake of the conclusion of the GATT XXIV:6 negotiations

(ii)

the row ‘In-quota customs duty’ is replaced by the following:

‘In-quota customs duty

EUR 0’

(d)

the table relating to the tariff quota with order number 09.4455 is amended as follows:

(i)

the row ‘International agreement or other act’ is replaced by the following:

‘International agreement or other act

Council Regulation (EC) No 1095/96 of 18 June 1996 on the implementation of the concessions set out in Schedule CXL drawn up in the wake of the conclusion of the GATT XXIV.6 negotiations

(ii)

the row ‘In-quota customs duty’ is replaced by the following:

‘In-quota customs duty

EUR 0’

(e)

the following tables relating to the tariff quotas with order numbers 09.4920 and 09.4925, are added:

‘Order number	09.4920
International agreement or other act	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	1 January to 31 March; 1 April to 30 June; 1 July to 30 September; 1 October to 31 December
Licence application	In accordance with Articles 6, 7 and 8 of this Regulation
Product description	Fresh beef
Origin	Mercosur (Brazil, Uruguay, Paraguay, Argentine)
Proof of origin at licence application. If yes, body authorised to issue it	No
Proof of origin for release into free circulation	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
Quantity in kg	2026:	Pro rata of 9 075 000 kg
	2027:		18 150 000 kg
	2028:		27 225 000 kg
	2029:		36 300 000 kg
	2030:		45 375 000 kg
	2031
	and subsequent years:		54 450 000 kg
	of carcass weight equivalent. The annual quantity shall be divided as follows: 25 % for each sub-period.
CN codes	0201 10 00 , 0201 20 20 , 0201 20 30 , 0201 20 50 , 0201 20 90 , 0201 30 00 and 0206 10 95
In-quota customs duty	7,5 %
Proof of trade	Only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies
Security for import licence	EUR 12 per 100 kg of carcass weight equivalent
Specific entries to be made on the licence application and on the licence	Section 8 of the import licence application and of the import licence shall indicate “Mercosur” under the country of origin; box “yes” in that section shall be crossed. Alternatively, Section 8 shall indicate the ISO 3166-1 alpha-2 code of one Mercosur State of origin, and Section 24 shall indicate the entry “origin: Mercosur”. On licences based on the ELAN1L-AGRIM data model, Section “Country of origin” shall indicate one ISO 3166-1 alpha-2 code of one Mercosur State of origin; Section “Special conditions/special particulars (free text)” shall indicate “origin Mercosur”. In any case, licences shall be valid for imports from any of the Mercosur States.
Period of validity of a licence	In accordance with Article 13 of this Regulation
Transferability of licence	Yes
Reference quantity	Yes
Operator registered in LORI database	Yes, to be applied as of 1 January 2027
Specific conditions	The conversion factors laid down in Part D of Annex XVI to this Regulation shall be used to convert product weight to carcass weight equivalent for the products covered by order number 09.4920.

Order number	09.4925
International agreement or other act	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183.
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	1 January to 31 March; 1 April to 30 June; 1 July to 30 September; 1 October to 31 December
Licence application	In accordance with Articles 6, 7 and 8 of this Regulation
Product description	Frozen beef, including for processing
Origin	Mercosur (Brazil, Uruguay, Paraguay, Argentine)
Proof of origin at licence application. If yes, body authorised to issue it	No
Proof of origin for release into free circulation	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
Quantity in kg	2026:	Pro rata of 7 425 000 kg
	2027:		14 850 000 kg
	2028:		22 275 000 kg
	2029:		29 700 000 kg
	2030:		37 125 000 kg
	2031
	and subsequent years:		44 550 000 kg
	of carcass weight equivalent. The annual quantity shall be divided as follows: 25 % for each sub-period.
CN codes	0202 10 00 , 0202 20 10 , 0202 20 30 , 0202 20 50 , 0202 20 90 , 0202 30 10 , 0202 30 50 , 0202 30 90 , 0206 29 91 , 0210 20 10 , 0210 20 90 , 0210 99 51 , 0210 99 90 , 1602 50 10 and 1602 90 61
In-quota customs duty	7,5 %
Proof of trade	Only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies
Security for import licence	EUR 12 per 100 kg of carcass weight equivalent
Specific entries to be made on the licence application and on the licence	Section 8 of the import licence application and of the import licence shall indicate “Mercosur” under the country of origin; box “yes” in that section shall be crossed. Alternatively, Section 8 shall indicate the ISO 3166-1 alpha-2 code of one Mercosur State of origin, and Section 24 shall indicate the entry “origin: Mercosur”. On licences based on the ELAN1L-AGRIM data model, Section “Country of origin” shall indicate one ISO 3166-1 alpha-2 code one Mercosur State of origin; Section “Special conditions/special particulars (free text)” shall indicate “origin Mercosur”. In any case, licences shall be valid for imports from any of the Mercosur States.
Period of validity of a licence	In accordance with Article 13 of this Regulation
Transferability of licence	Yes
Reference quantity	Yes
Operator registered in LORI database	Yes, to be applied as of 1 January 2027
Specific conditions	The conversion factors laid down in Part D of Annex XVI to this Regulation shall be used to convert product weight to carcass weight equivalent for the products covered by order number 09.4925.’

(5)

in Annex IX, the following tables relating to the tariff quotas with order numbers 09.4930 and 09.4935, are added:

‘Order number	09.4930
International agreement or other act	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	No
Licence application	In accordance with Articles 6, 7 and 8 of this Regulation
Product description	Milk powders
Origin	Mercosur (Brazil, Uruguay, Paraguay, Argentine)
Proof of origin at licence application. If yes, body authorised to issue it	No
Proof of origin for release into free circulation	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
Quantity in kg	2026:	Pro rata of 1 000 000 kg
	2027:		2 000 000 kg
	2028:		3 000 000 kg
	2029:		4 000 000 kg
	2030:		5 000 000 kg
	2031:		6 000 000 kg
	2032:		7 000 000 kg
	2033:		8 000 000 kg
	2034:		9 000 000 kg
	2035:		9 500 000 kg
	2036
	and subsequent years:		10 000 000 kg
CN codes	0402 10 11 , 0402 10 19 , 0402 10 91 , 0402 10 99 , 0402 21 11 , 0402 21 18 , 0402 21 91 , 0402 21 99 , 0402 29 11 , 0402 29 15 , 0402 29 19 , 0402 29 91 and 0402 29 99
In-quota customs duty	Preference on the base rate:
	2026:		10 %
	2027:		20 %
	2028:		30 %
	2029:		40 %
	2030:		50 %
	2031:		60 %
	2032:		70 %
	2033:		80 %
	2034:		90 %
	2035:		95 %
	2036
	and subsequent years:		100 %
Proof of trade	Yes. 25 tonnes
Security for import licence	EUR 35 per 100 kg
Specific entries to be made on the licence application and on the licence	Section 8 of the import licence application and of the import licence shall indicate “Mercosur” under the country of origin; box “yes” in that section shall be crossed. Alternatively, Section 8 shall indicate the ISO 3166-1 alpha-2 code of one Mercosur State of origin, and Section 24 shall indicate the entry “origin: Mercosur”. On licences based on the ELAN1L-AGRIM data model, Section “Country of origin” shall indicate one ISO 3166-1 alpha-2 code of one Mercosur State of origin; Section “Special conditions/special particulars (free text)” shall indicate “origin Mercosur”. In any case, licences shall be valid for imports from any of the Mercosur States.
Period of validity of a licence	In accordance with Article 13 of this Regulation
Transferability of licence	Yes
Reference quantity	No
Operator registered in LORI database	No
Specific conditions	No

Order number	09.4935
International agreement or other act	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	No
Licence application	In accordance with Articles 6, 7 and 8 of this Regulation
Product description	Cheese
Origin	Mercosur (Brazil, Uruguay, Paraguay, Argentine)
Proof of origin at licence application. If yes, body authorised to issue it	No
Proof of origin for release into free circulation	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
Quantity in kg	2026:	Pro rata of 3 000 000 kg
	2027:		6 000 000 kg
	2028:		9 000 000 kg
	2029:		12 000 000 kg
	2030:		15 000 000 kg
	2031:		18 000 000 kg
	2032:		21 000 000 kg
	2033:		24 000 000 kg
	2034:		27 000 000 kg
	2035:		28 500 000 kg
	2036
	and subsequent years:		30 000 000 kg
CN codes	040610 50 , 0406 10 80 , 040620 00 , 0406 30 10 , 0406 30 31 , 0406 30 39 , 0406 30 90 , 0406 40 10 , 0406 40 50 , 0406 40 90 , 0406 90 01 , 0406 90 13 , 0406 90 15 , 0406 90 17 , 0406 90 18 , 0406 90 21 , 0406 90 23 , 0406 90 25 , 0406 90 29 , 0406 90 32 , 0406 90 35 , 0406 90 37 , 0406 90 39 , 0406 90 50 , 0406 90 61 , 0406 90 63 , 0406 90 69 , 0406 90 73 , 040690 74 , 0406 90 75 , 0406 90 76 , 0406 90 78 , 0406 90 79 , 0406 90 81 , 0406 90 82 , 0406 90 84 , 0406 90 85 , 0406 90 86 , 0406 90 89 , 040690 92 , 0406 90 93 and 0406 90 99
In-quota customs duty	Preference on the base rate:
	2026:		10 %
	2027:		20 %
	2028:		30 %
	2029:		40 %
	2030:		50 %
	2031:		60 %
	2032:		70 %
	2033:		80 %
	2034:		90 %
	2035:		95 %
	2036
	and subsequent years:		100 %
Proof of trade	Yes. 25 tonnes
Security for import licence	EUR 35 per 100 kg
Specific entries to be made on the licence application and on the licence	Section 8 of the import licence application and of the import licence shall indicate “Mercosur” under the country of origin; box “yes” in that section shall be crossed. Alternatively, Section 8 shall indicate the ISO 3166-1 alpha-2 code of one Mercosur State of origin, and Section 24 shall indicate the entry “origin: Mercosur”. On licences based on the ELAN1L-AGRIM data model, Section “Country of origin” shall indicate one ISO 3166-1 alpha-2 code of one Mercosur State of origin; Section “Special conditions/special particulars (free text)” shall indicate “origin Mercosur”. In any case, licences shall be valid for imports from any of the Mercosur States.
Period of validity of a licence	In accordance with Article 13 of this Regulation
Transferability of licence	Yes
Reference quantity	No
Operator registered in LORI database	No
Specific conditions	No’

(6)

in Annex X, the following tables relating to the tariff quotas with order numbers 09.4940 and 09.4945, are added:

‘Order number	09.4940
International agreement or other act	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	No
Licence application	In accordance with Articles 6, 7 and 8 of this Regulation
Product description	Fresh and chilled, frozen and prepared pigmeat
Origin	Mercosur (Brazil, Uruguay, Paraguay, Argentine)
Proof of origin at licence application. If yes, body authorised to issue it	No
Proof of origin for release into free circulation	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
Quantity in kg	2026:	Pro rata of 4 167 000 kg
	2027:		8 333 000 kg
	2028:		12 500 000 kg
	2029:		16 667 000 kg
	2030:		20 833 000 kg
	2031
	and subsequent years:		25 000 000 kg
	of carcass weight equivalent.
CN codes	0203 11 10 , 0203 12 11 , 0203 12 19 , 0203 19 11 , 0203 19 13 , 0203 19 15 , 0203 19 55 , 02031959 , 0203 21 10 , 0203 22 11 , 0203 22 19 , 0203 29 11 , 0203 29 13 , 0203 29 15 , 0203 29 55 , 0203 29 59 , 0210 11 11 , 0210 11 19 , 0210 11 31 , 0210 11 39 , 0210 12 11 , 0210 12 19 , 0210 19 10 , 0210 19 20 , 0210 19 30 , 0210 19 40 , 0210 19 50 , 0210 19 60 , 0210 19 70 , 0210 19 81 , 0210 19 89 , 0210 99 41 , 0210 99 49 , 1602 41 10 , 1602 42 10 , 1602 49 11 , 1602 49 13 , 1602 49 15 , 1602 49 19 , 1602 49 30 , 1602 49 50 and 1602 90 51
In-quota customs duty	EUR 83 per 1 000 kg
Proof of trade	Yes. 25 tonnes
Security for import licence	EUR 20 per 100 kg of carcass weight equivalent
Specific entries to be made on the licence application and on the licence	Section 8 of the import licence application and of the import licence shall indicate “Mercosur” under the country of origin; box “yes” in that section shall be crossed. Alternatively, Section 8 shall indicate the ISO 3166-1 alpha-2 code of one Mercosur State of origin, and Section 24 shall indicate the entry “origin: Mercosur”. On licences based on the ELAN1L-AGRIM data model, Section “Country of origin” shall indicate one ISO 3166-1 alpha-2 code one Mercosur State of origin; Section “Special conditions/special particulars (free text)” shall indicate “origin Mercosur”. In any case, licences shall be valid for imports from any of the Mercosur States.
Period of validity of a licence	In accordance with Article 13 of this Regulation
Transferability of licence	Yes
Reference quantity	No
Operator registered in LORI database	No
Specific conditions	The conversion factors laid down in Part D of Annex XVI to this Regulation shall be used to convert product weight to carcass weight equivalent for the products covered by order number 09.4940.

Order number	09.4945
International agreement or other act	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	No
Licence application	In accordance with Articles 6, 7 and 8 of this Regulation
Product description	Fresh and chilled, frozen and prepared pigmeat
Origin	Paraguay
Proof of origin at licence application. If yes, body authorised to issue it	No
Proof of origin for release into free circulation	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
Quantity in kg	2026:	Pro rata of 1 500 000 kg
	2027
	and subsequent years:		1 500 000 kg
	of carcass weight equivalent.
CN codes	0203 11 10 , 0203 12 11 , 0203 12 19 , 0203 19 11 , 0203 19 13 , 0203 19 15 , 0203 19 55 , 0203 19 59 , 0203 21 10 , 0203 22 11 , 0203 22 19 , 0203 29 11 , 0203 29 13 , 0203 29 15 , 0203 29 55 , 0203 29 59 , 0210 11 11 , 0210 11 19 , 0210 11 31 , 0210 11 39 , 0210 12 11 , 0210 12 19 , 0210 19 10 , 0210 19 20 , 0210 19 30 , 0210 19 40 , 0210 19 50 , 0210 19 60 , 0210 19 70 , 0210 19 81 , 0210 19 89 , 0210 99 41 , 0210 99 49 , 1602 41 10 , 1602 42 10 , 1602 49 11 , 1602 49 13 , 1602 49 15 , 1602 49 19 , 1602 49 30 , 1602 49 50 and 1602 90 51
In-quota customs duty	EUR 0
Proof of trade	Yes. 25 tonnes
Security for import licence	EUR 20 per 100 kg of carcass weight equivalent
Specific entries to be made on the licence application and on the licence	Section 8 of the import licence application and of the import licence shall indicate the country of origin; box “yes” in that section shall be crossed. Alternatively, Section 8 shall indicate the ISO 3166-1 alpha-2 code of one Mercosur State of origin, and Section 24 shall indicate the entry “origin: Mercosur”. On licences based on the ELAN1L-AGRIM data model, Section “Country of origin” shall indicate the ISO 3166-1 alpha-2 code of the country of origin. In any case, licences shall be valid for imports from any of the Mercosur States.
Period of validity of a licence	In accordance with Article 13 of this Regulation
Transferability of licence	Yes
Reference quantity	No
Operator registered in LORI database	No
Specific conditions	The conversion factors laid down in Part D of Annex XVI to this Regulation shall be used to convert product weight to carcass weight equivalent for the products covered by order number 09.4945.’

(7)

In Annex XI, the following tables relating to the tariff quotas with order numbers 09.4950 and 09.4955 are added:

‘Order number	09.4950
International agreement or other act	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	No
Licence application	In accordance with Articles 6, 7 and 8 of this Regulation
Product description	Eggs
Origin	Mercosur (Brazil, Uruguay, Paraguay, Argentine)
Proof of origin at licence application. If yes, body authorised to issue it	No
Proof of origin for release into free circulation	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
Quantity in kg	2026:	Pro rata of 500 000 kg
	2027:		1 000 000 kg
	2028:		1 500 000 kg
	2029:		2 000 000 kg
	2030:		2 500 000 kg
	2031
	and subsequent years:		3 000 000 kg
	of shell egg equivalent.
CN codes	0408 11 80 , 0408 19 81 , 0408 19 89 , 04089180 and 0408 99 80
In-quota customs duty	EUR 0
Proof of trade	Yes. 25 tonnes
Security for import licence	EUR 20 per 100 kg
Specific entries to be made on the licence application and on the licence	Section 8 of the import licence application and of the import licence shall indicate “Mercosur” under the country of origin; box “yes” in that section shall be crossed. Alternatively, Section 8 shall indicate the ISO 3166-1 alpha-2 code of one Mercosur State of origin, and Section 24 shall indicate the entry “origin: Mercosur”. On licences based on the ELAN1L-AGRIM data model, Section “Country of origin” shall indicate one ISO 3166-1 alpha-2 code one Mercosur State of origin; Section “Special conditions/special particulars (free text)” shall indicate “origin Mercosur”. In any case, licences shall be valid for imports from any of the Mercosur States.
Period of validity of a licence	In accordance with Article 13 of this Regulation
Transferability of licence	Yes
Reference quantity	No
Operator registered in LORI database	No
Specific conditions	The conversion factors laid down in Part D of Annex XVI to this Regulation shall be used to convert product weight to shell egg equivalent for the products covered by order number 09.4950.

Order number	09.4955
International agreement or other act	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	1 January to 31 March; 1 April to 30 June; 1 July to 30 September; 1 October to 31 December
Licence application	In accordance with Articles 6, 7 and 8 of this Regulation
Product description	Egg albumins
Origin	Mercosur (Brazil, Uruguay, Paraguay, Argentine)
Proof of origin at licence application. If yes, body authorised to issue it	No
Proof of origin for release into free circulation	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
Quantity in kg	2026:	Pro rata of 500 000 kg
	2027:		1 000 000 kg
	2028:		1 500 000 kg
	2029:		2 000 000 kg
	2030:		2 500 000 kg
	2031
	and subsequent years:		3 000 000 kg
	of shell egg equivalent. The annual quantity shall be divided as follows: 25 % for each sub-period.
CN codes	3502 11 90 and 3502 19 90
In-quota customs duty	EUR 0
Proof of trade	Yes. 25 tonnes
Security for import licence	EUR 20 per 100 kg
Specific entries to be made on the licence application and on the licence	Section 8 of the import licence application and of the import licence shall indicate “Mercosur” under the country of origin; box “yes” in that section shall be crossed. Alternatively, Section 8 shall indicate the ISO 3166-1 alpha-2 code of one Mercosur State of origin, and Section 24 shall indicate the entry “origin: Mercosur”. On licences based on the ELAN1L-AGRIM data model, Section “Country of origin” shall indicate one ISO 3166-1 alpha-2 code one Mercosur State of origin; Section “Special conditions/special particulars (free text)” shall indicate “origin Mercosur”. In any case, licences shall be valid for imports from any of the Mercosur States.
Period of validity of a licence	In accordance with Article 13 of this Regulation
Transferability of licence	Yes
Reference quantity	No
Operator registered in LORI database	No
Specific conditions	The conversion factors laid down in Part D of Annex XVI to this Regulation shall be used to convert product weight to shell egg equivalent for the products covered by order number 09.4955.’

(8)

in Annex XII, the following tables relating to the tariff quotas with order numbers 09.4960 and 09.4965, are added:

‘Order number	09.4960
International agreement or other act	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	1 January to 31 March; 1 April to 30 June; 1 July to 30 September; 1 October to 31 December
Licence application	In accordance with Articles 6, 7 and 8 of this Regulation
Product description	Boneless poultry meat, including poultry preparations
Origin	Mercosur (Brazil, Uruguay, Paraguay, Argentine)
Proof of origin at licence application. If yes, body authorised to issue it	No
Proof of origin for release into free circulation	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
Quantity in kg	2026:	Pro rata of 15 000 000 kg
	2027:		30 000 000 kg
	2028:		45 000 000 kg
	2029:		60 000 000 kg
	2030:		75 000 000 kg
	2031
	and subsequent years:		90 000 000 kg
	of carcass weight equivalent. The annual quantity shall be divided as follows: 25 % for each sub-period.
CN codes	0207 13 10 , 0207 13 99 , 0207 14 10 , 0207 14 99 , 0207 26 10 , 0207 26 99 , 0207 27 10 , 0207 27 99 , 0207 44 10 , 0207 45 10 , 0207 54 10 , 0207 55 10 , 0207 60 10 , 0210 92 91 , 0210 99 39 , 1602 31 11 , 1602 31 19 , 1602 31 80 , 1602 32 11 , 1602 32 19 , 1602 32 30 , 1602 32 90 , 1602 39 21 , 1602 39 29 and 1602 39 85
In-quota customs duty	EUR 0
Proof of trade	Yes. Proof of trade required only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies. 25 tonnes
Security for import licence	EUR 20 per 100 kg of carcass weight equivalent
Specific entries to be made on the licence application and on the licence	Section 8 of the import licence application and of the import licence shall indicate “Mercosur” under the country of origin; box “yes” in that section shall be crossed. Alternatively, Section 8 shall indicate the ISO 3166-1 alpha-2 code of one Mercosur State of origin, and Section 24 shall indicate the entry “origin: Mercosur”. On licences based on the ELAN1L-AGRIM data model, Section “Country of origin” shall indicate one ISO 3166-1 alpha-2 code one Mercosur State of origin; Section “Special conditions/special particulars (free text)” shall indicate “origin Mercosur”. In any case, licences shall be valid for imports from any of the Mercosur States.
Period of validity of a licence	In accordance with Article 13 of this Regulation
Transferability of licence	Yes
Reference quantity	Yes
Operator registered in LORI database	Yes, to be applied as of 1 January 2027
Specific conditions	The conversion factors laid down in Part D of Annex XVI to this Regulation shall be used to convert product weight to carcass weight equivalent for the products covered by order number 09.4960.

Order number	09.4965
International agreement or other act	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	1 January to 31 March; 1 April to 30 June; 1 July to 30 September; 1 October to 31 December
Licence application	In accordance with Articles 6, 7 and 8 of this Regulation
Product description	Bone-in poultry meat
Origin	Mercosur (Brazil, Uruguay, Paraguay, Argentine)
Proof of origin at licence application. If yes, body authorised to issue it	No
Proof of origin for release into free circulation	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
Quantity in kg	2026:	Pro rata of 15 000 000 kg
	2027:		30 000 000 kg
	2028:		45 000 000 kg
	2029:		60 000 000 kg
	2030:		75 000 000 kg
	2031
	and subsequent years:		90 000 000 kg
	of carcass weight equivalent. The annual quantity shall be divided as follows: 25 % for each sub-period.
CN codes	0207 11 10 , 0207 11 30 , 0207 11 90 , 0207 12 10 , 0207 12 90 , 0207 13 20 , 0207 13 30 , 0207 13 40 , 0207 13 50 , 0207 13 60 , 0207 13 70 , 0207 14 20 , 0207 14 30 , 0207 14 40 , 0207 14 50 , 0207 14 60 , 0207 14 70 , 0207 24 10 , 0207 24 90 , 0207 25 10 , 0207 25 90 , 0207 26 20 , 0207 26 30 , 0207 26 40 , 0207 26 50 , 0207 26 60 , 0207 26 70 , 0207 26 80 , 0207 27 20 , 0207 27 30 , 0207 27 40 , 0207 27 50 , 0207 27 60 , 0207 27 70 , 0207 27 80 , 0207 41 20 , 0207 41 30 , 0207 41 80 , 0207 42 30 , 0207 42 80 , 0207 44 21 , 0207 44 31 , 0207 44 41 , 0207 44 51 , 0207 44 61 , 0207 44 71 , 0207 44 81 , 0207 44 99 , 0207 45 21 , 0207 45 31 , 0207 45 41 , 0207 45 51 , 0207 45 61 , 0207 45 71 , 0207 45 81 , 0207 45 99 , 0207 51 10 , 0207 51 90 , 0207 52 10 , 0207 52 90 , 0207 54 21 , 0207 54 31 , 0207 54 41 , 0207 54 51 , 0207 54 61 , 0207 54 71 , 0207 54 81 , 0207 54 99 , 0207 55 21 , 0207 55 31 , 0207 55 41 , 0207 55 51 , 0207 55 61 , 0207 55 71 , 0207 55 81 , 0207 55 99 , 0207 60 05 , 0207 60 21 , 0207 60 31 , 0207 60 41 , 0207 60 51 , 0207 60 61 , 0207 60 81 , 0207 60 99 and 0209 90 00
In-quota customs duty	EUR 0
Proof of trade	Yes. Proof of trade required only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies. 25 tonnes
Security for import licence	EUR 20 per 100 kg of carcass weight equivalent
Specific entries to be made on the licence application and on the licence	Section 8 of the import licence application and of the import licence shall indicate “Mercosur” under the country of origin; box “yes” in that section shall be crossed. Alternatively, Section 8 shall indicate the ISO 3166-1 alpha-2 code of one Mercosur State of origin, and Section 24 shall indicate the entry “origin: Mercosur”. On licences based on the ELAN1L-AGRIM data model, Section “Country of origin” shall indicate one ISO 3166-1 alpha-2 code one Mercosur State of origin; Section “Special conditions/special particulars (free text)” shall indicate “origin Mercosur”. In any case, licences shall be valid for imports from any of the Mercosur States.
Period of validity of a licence	In accordance with Article 13 of this Regulation
Transferability of licence	Yes
Reference quantity	Yes
Operator registered in LORI database	Yes, to be applied as of 1 January 2027
Specific conditions	The conversion factors laid down in Part D of Annex XVI to this Regulation shall be used to convert product weight to carcass weight equivalent for the products covered by order number 09.4965.’

(9)	in Annex XIV.3 Sugar, the title of PART A is replaced by the following: ‘PART A. Entries referred to in Annex IV for tariff quotas with order numbers 09.4317, 09.4318, 09.4915, 09.4319, 09.4320, 09.4321, 09.4329 and 09.4330’;

(10)

in Annex XVI, after Part C, the following Part D is inserted:

‘Part D

Conversion factors for tariff quotas opened in the framework of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay

The following conversion factors shall be used to convert product weight to carcass weight equivalent for the products covered by order numbers 09.4920, 09.4925, 09.4940, 09.4945, 09.4960 and 09.4965:

(a)

Tariff rate quotas 09.4920 and 09.4925:

CN codes	Tariff line description (for illustrative purposes only)	Conversion factor
0201 20 20	“Compensated” quarters of bovine animals with bone in, fresh or chilled	100 %
0201 20 30	Unseparated or separated forequarters of bovine animals, with bone in, fresh or chilled	100 %
0201 20 50	Unseparated or separated hindquarters of bovine animals, with bone in, fresh or chilled	100 %
0201 20 90	Fresh or chilled bovine cuts, with bone in (excl. carcases and half-carcases, “compensated quarters”, forequarters and hindquarters)	100 %
0201 30 00	Fresh or chilled bovine meat, boneless	130 %
0202 20 10	Frozen “compensated” bovine quarters, with bone in	100 %
0202 20 30	Frozen unseparated or separated bovine forequarters, with bone in	100 %
0202 20 50	Frozen unseparated or separated bovine hindquarters, with bone in	100 %
0202 20 90	Frozen bovine cuts, with bone in (excl. carcases and half-carcases, “compensated” quarters, forequarters and hindquarters)	100 %
0202 30 10	Frozen bovine boneless forequarters, whole or cut in max. 5 pieces, each quarter in 1 block; “compensated” quarters in 2 blocks, one containing the forequarter, whole or cut in max. 5 pieces, and the other the whole hindquarter, excl. the tenderloin, in one piece	130 %
0202 30 50	Frozen bovine boneless crop, chuck and blade and brisket cuts	130 %
0202 30 90	Frozen bovine boneless meat (excl. forequarters, whole or cut into a maximum of five pieces, each quarter being in a single block “compensated” quarters in two blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other the whole hindquarter, excl. the tenderloin, in one piece)	130 %
0206 10 95	Fresh or chilled bovine thick and thin skirt (excl. for manufacture of pharmaceutical products)	100 %
0206 29 91	Frozen bovine thick and thin skirt (excl. for manufacture of pharmaceutical products)	100 %
0210 20 10	Meat of bovine animals, salted, in brine, dried or smoked, with bone in	100 %
0210 20 90	Boneless meat of bovine animals, salted, in brine, dried or smoked	135 %
0210 99 51	Edible thick skirt and thin skirt of bovine animals, salted, in brine, dried or smoked	100 %

(b)

Tariff rate quotas 09.4940 and 09.4945:

CN codes	Tariff line description (for illustrative purposes only)	Conversion factor
0203 12 11	Fresh or chilled with bone in, domestic swine hams and cuts thereof	100 %
ex 0203 19 55	Fresh or chilled boneless domestic swine hams and cuts thereof	120 %
0203 22 11	Frozen bone-in hams and cuts thereof of domestic swine	100 %
ex 0203 29 55	Frozen boneless domestic swine hams and cuts thereof	120 %

(c)

Tariff rate quotas 09.4960 and 09.4965:

CN codes	Tariff line description (for illustrative purposes only)	Conversion factor
ex 0207 13 10	Fresh or chilled boneless cuts of fowls of the species Gallus domesticus, other than fresh or chilled mechanically separated meat of fowls of the species Gallus domesticus obtained by removing meat from flesh-bearing bones after boning or from poultry carcases, using mechanical means resulting in the loss or modification of the muscle fibre structure	140 %
0207 13 20	Fresh or chilled halves or quarters of fowls of the species Gallus domesticus	100 %
0207 13 50	Fresh or chilled breasts and cuts thereof of fowls of the species Gallus domesticus, with bone in	110 %
0207 13 60	Fresh or chilled legs and cuts thereof of fowls of the species Gallus domesticus, with bone in	100 %
0207 13 70	Fresh or chilled cuts of fowls of the species Gallus domesticus, with bone in (excl. halves and quarters, whole wings, with or without tips, backs, necks, backs with necks attached, rumps and wing-tips, breasts, legs and parts thereof)	100 %
ex 0207 14 10	Frozen boneless cuts of fowls of the species Gallus domesticus other than frozen mechanically separated meat of fowls of the species Gallus domesticus obtained by removing meat from flesh-bearing bones after boning or from poultry carcases, using mechanical means resulting in the loss or modification of the muscle fibre structure	140 %
0207 14 20	Frozen halves or quarters of fowls of the species Gallus domesticus	100 %
0207 14 50	Frozen breasts and cuts thereof of fowls of the species Gallus domesticus, with bone in	110 %
0207 14 60	Frozen legs and cuts thereof of fowls of the species Gallus domesticus, with bone in	100 %
0207 14 70	Frozen cuts of fowls of the species Gallus domesticus, with bone in (excl. halves or quarters, whole wings, with or without tips, backs, necks, backs with necks attached, rumps and wing-tips, breasts, legs and cuts thereof)	100 %
0207 27 10	Frozen boneless cuts of turkeys of the species domesticus	140 %
1602 32 11	Uncooked, prepared or preserved meat or meat offal of fowls of the species Gallus domesticus containing ≥ 57 % meat or offal of poultry (excl. sausages and similar products, and preparations of liver)	80 %
1602 32 19	Cooked, prepared or preserved meat or meat offal of fowls of the species Gallus domesticus containing ≥ 57 % meat or offal of poultry (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts)	80 %
1602 32 30	Prepared or preserved meat or meat offal of fowls of the species Gallus domesticus containing ≥ 25 % but < 57 % of poultry meat or offal (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts)	45 %
1602 32 90	Prepared or preserved meat or meat offal of fowls of the species Gallus domesticus (excl. that containing ≥ 25 % meat or offal of poultry, meat or offal of turkeys or guinea fowl, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts and juices)	35 %

The following conversion factors shall be used to convert product weight to shell egg equivalent for the products covered by order numbers 09.4950 and 09.4955:

CN codes	Tariff line description (for illustrative purposes only)	Conversion factor
0407 11 00	Fertilised eggs for incubation, of domestic fowls	100 %
0407 19 19	Fertilised poultry eggs for incubation (excl. of turkeys, geese and fowls)	100 %
0408 11 80	Egg yolks, dried, for human consumption, whether or not containing added sugar or other sweetening matter	246 %
0408 19 81	Egg yolks, liquid, suitable for human consumption, whether or not containing added sugar or other sweetening matter	116 %
0408 19 89	Egg yolks (other than liquid), frozen or otherwise preserved, suitable for human consumption, whether or not containing added sugar or other sweetening matter (excl. dried)	116 %
0408 91 80	Dried birds’ eggs, not in shell, whether or not containing added sugar or other sweetening matter, suitable for human consumption (excl. egg yolks)	452 %
0408 99 80	Birds’ eggs, not in shell, fresh, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter, suitable for human consumption (excl. dried and egg yolks)	116 %
3502 11 90	Egg albumin, dried e.g. in sheets, scales, flakes, powder, fit for human consumption	856 %
3502 19 90	Egg albumin, fit for human consumption (excl. dried [e.g. in sheets, flakes, crystals, powder])	116 %’

Annex XIIa to Implementing Regulation (EU) 2020/761 is inserted after Annex XII:‘

ANNEX XIIA

Tariff quotas in the sector of ethyl alcohol

Order number	09.4970
International agreement or other act	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	1 January to 30 June 1 July to 31 December
Licence application	In accordance with Articles 6, 7 and 8 of this Regulation
Product description	Ethanol
Origin	Mercosur (Brazil, Uruguay, Paraguay, Argentine)
Proof of origin at licence application. If yes, body authorised to issue it	No
Proof of origin for release into free circulation	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
Quantity in kg	2026:	Pro rata of 33 333 000 kg
	2027:		66 667 000 kg
	2028:		100 000 000 kg
	2029:		133 333 000 kg
	2030:		166 667 000 kg
	2031
	and subsequent years:		200 000 000 kg
	The annual quantity shall be divided as follows: 50% for each sub-period.
CN codes	2207 10 00 , 2207 20 00 , 2208 90 91 and 2208 90 99
In-quota customs duty	For subheading 2207 10 and CN codes 2208 90 91 and 2208 90 99 it shall be 6,4 EUR/hl, and the in-quota duty for the denatured ethyl alcohol imported under subheading 2207 20 shall be 3,4 EUR/hl.
Proof of trade	Yes. 25 tonnes, or alternatively 310 hl
Security for import licence	EUR 240 per 1 000 kg, or alternatively 20 EUR per 1 hl
Specific entries to be made on the licence application and on the licence	Section 8 of the import licence application and of the import licence shall indicate “Mercosur” under the country of origin; box “yes” in that section shall be crossed. Alternatively, Section 8 shall indicate the ISO 3166-1 alpha-2 code of one Mercosur State of origin, and Section 24 shall indicate the entry “origin: Mercosur”. On licences based on the ELAN1L-AGRIM data model, Section “Country of origin” shall indicate one ISO 3166-1 alpha-2 code one Mercosur State of origin; Section “Special conditions/special particulars (free text)” shall indicate “origin Mercosur”. In any case, licences shall be valid for imports from any of the Mercosur States.
Period of validity of a licence	In accordance with Article 13 of this Regulation
Transferability of licence	Yes
Reference quantity	No
Operator registered in LORI database	No
Specific conditions	No

Order number	09.4975
International agreement or other act	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	1 January to 31 March 1 April to 30 June 1 July to 30 September 1 October to 31 December
Licence application	In accordance with Articles 6, 7 and 8 of this Regulation
Product description	Ethanol for use by chemical industry (1)
Origin	Mercosur (Brazil, Uruguay, Paraguay, Argentine)
Proof of origin at licence application. If yes, body authorised to issue it	No
Proof of origin for release into free circulation	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
Quantity in kg	2026:	Pro rata of 75 000 000 kg
	2027:		150 000 000 kg
	2028:		225 000 000 kg
	2029:		300 000 000 kg
	2030:		375 000 000 kg
	2031
	and subsequent years:		450 000 000 kg
	The annual quantity shall be divided as follows: 25 % for each sub-period.
CN codes	2207 10 00 , 2207 20 00 , 2208 90 91 and 2208 90 99
In-quota customs duty	EUR 0
Proof of trade	Yes. 25 tonnes, or alternatively 310 hl
Security for import licence	EUR 240 per 1 000 kg, or alternatively 20 EUR per 1 hl
Specific entries to be made on the licence application and on the licence	Section 8 of the import licence application and of the import licence shall indicate “Mercosur” under the country of origin; box “yes” in that section shall be crossed. Alternatively, Section 8 shall indicate the ISO 3166-1 alpha-2 code of one Mercosur State of origin, and Section 24 shall indicate the entry “origin: Mercosur”. On licences based on the ELAN1L-AGRIM data model, Section “Country of origin” shall indicate one ISO 3166-1 alpha-2 code one Mercosur State of origin; Section “Special conditions/special particulars (free text)” shall indicate “origin Mercosur”. In any case, licences shall be valid for imports from any of the Mercosur States.
Period of validity of a licence	In accordance with Article 13 of this Regulation
Transferability of licence	Yes
Reference quantity	No
Operator registered in LORI database	No
Specific conditions	No
(1) Utilisation for this particular purpose shall be monitored in accordance with the Union provisions on the End Use Procedure, to ensure that the imports are used for manufacturing products classified under Chapters 28 to 40 of the EU Combined Nomenclature (CN).

’

ANNEX II

Annex I to Implementing Regulation (EU) 2020/1988 is amended as follows:

(a)

in the section under the heading ‘Tariff quotas in the sector of rice’, the following table relating to the tariff quota with order number 09.0878 is added after order number 09.0171:

‘Order number	09.0878
Specific legal basis	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183
Product description and CN codes	Rice 1006 10 30 , 1006 10 50 , 1006 10 71 , 1006 10 79 , 1006 10 90 , 1006 20 11 , 1006 20 13 , 1006 20 15 , 1006 20 17 , 1006 20 19 00, 1006 20 92 , 1006 20 94 , 1006 20 96 , 1006 20 98 , 1006 20 99 , 1006 30 21 , 1006 30 23 , 1006 30 25 , 1006 30 27 , 1006 30 29 , 1006 30 42 , 1006 30 44 , 1006 30 46 , 1006 30 48 , 1006 30 49 , 1006 30 61 , 1006 30 63 , 1006 30 65 , 1006 30 67 , 1006 30 69 , 1006 30 92 , 1006 30 94 , 1006 30 96 , 1006 30 98 and 1006 30 99
TARIC codes	---
Origin	Mercosur
Quantity	2026:	Pro rata of 10 000 000 kg
	2027:		20 000 000 kg
	2028:		30 000 000 kg
	2029:		40 000 000 kg
	2030:		50 000 000 kg
	2031
	and subsequent years:		60 000 000 kg
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	Not applicable
Proof of origin	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
In-quota customs duty	EUR 0
Security to be lodged in accordance with Article 2 of Delegated Regulation (EU) 2020/1987	Not applicable
Specific conditions	Not applicable’

(b)

in the section under the heading ‘Tariff quotas in the sector of sugar’, the following table relating to the tariff quota with order number 09.0879 is added after order number 09.6704:

‘Order number	09.0879
Specific legal basis	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183
Product description and CN codes	Sugar for refining 1701 13 10 and 1701 14 10
TARIC codes	---
Origin	Paraguay
Quantity	2026:	Pro rata of 10 000 000 kg
	2027
	and subsequent years:		10 000 000 kg
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	Not applicable
Proof of origin	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
In-quota customs duty	EUR 0
Security to be lodged in accordance with Article 2 of Delegated Regulation (EU) 2020/1987	Not applicable
Specific conditions	Refining obligation in accordance with Article 13a of this Regulation’

(c)

in the section under the heading ‘Tariff quotas in the sector of cereals and sugar’, the following table relating to the tariff quota with order number 09.0880 is added after order number 09.1956:

‘Order number	09.0880
Specific legal basis	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183
Product description and CN codes	Other sugars 1702 30 10 , 1702 30 50 , 1702 30 90 , 1702 40 10 , 1702 40 90 , 1702 50 00 , 1702 60 10 , 1702 60 95 , 1702 90 30 , 1702 90 50 , 1702 90 71 , 1702 90 75 , 1702 90 79 , 1702 90 95 , 1806 10 30 and 1806 10 90
TARIC codes	---
Origin	Mercosur
Quantity	2026:	Pro rata of 2 000 000 kg
	2027
	and subsequent years:		2 000 000 kg
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	Not applicable
Proof of origin	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
In-quota customs duty	50 % tariff preference on the base rate
Security to be lodged in accordance with Article 2 of Delegated Regulation (EU) 2020/1987	Not applicable
Specific conditions	Not applicable’

(d)

in the section under the heading ‘Tariff quotas in the sector of apiculture products’, the following table relating to the tariff quota with order number 09.0881 is added after order number 09.6701:

‘Order number	09.0881
Specific legal basis	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183
Product description and CN codes	Honey 0409 00 00
TARIC codes	---
Origin	Mercosur
Quantity	2026:	Pro rata of 7 500 000 kg
	2027:		15 000 000 kg
	2028:		22 500 000 kg
	2029:		30 000 000 kg
	2030:		37 500 000 kg
	2031
	and subsequent years:		45 000 000 kg
	The annual quantity shall be divided as follows: 25 % for each sub-period.
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	1 January to 31 March; 1 April to 30 June; 1 July to 30 September; 1 October to 31 December
Proof of origin	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
In-quota customs duty	EUR 0
Security to be lodged in accordance with Article 2 of Delegated Regulation (EU) 2020/1987	Not applicable
Specific conditions	Not applicable’

(e)

in the section under the heading ‘Tariff quotas in the sector of cereals and processed fruit and vegetable products’, the following table relating to the tariff quota with order number 09.0882 is added after order number 09.1953:

‘Order number	09.0882
Specific legal basis	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183
Product description and CN codes	Sweetcorn 2001 90 30 , 2004 90 10 and 2005 80 00
TARIC codes	---
Origin	Mercosur
Quantity	2026:	Pro rata of 1 000 000 kg
	2027
	and subsequent years:		1 000 000 kg
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	Not applicable
Proof of origin	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
In-quota customs duty	EUR 0
Security to be lodged in accordance with Article 2 of Delegated Regulation (EU) 2020/1987	Not applicable
Specific conditions	Not applicable’

(f)

in the section under the heading ‘Tariff quotas in the sector of cereals’, the following tables relating to the tariff quotas with order numbers 09.0883 and 09.0884 are added after order number 09.1955:

‘Order number	09.0883
Specific legal basis	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183
Product description and CN codes	Maize starch and manioc starch 1108 12 00 and 1108 14 00
TARIC codes	---
Origin	Mercosur
Quantity	2026:	Pro rata of 1 500 000 kg
	2027
	and subsequent years:		1 500 000 kg
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	Not applicable
Proof of origin	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
In-quota customs duty	50 % on the base rate
Security to be lodged in accordance with Article 2 of Delegated Regulation (EU) 2020/1987	Not applicable
Specific conditions	Not applicable

Order number	09.0884
Specific legal basis	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183
Product description and CN codes	Starch derivatives 2905 43 00 , 2905 44 11 , 2905 44 19 , 2905 44 91 , 2905 44 99 , 3505 10 10 , 3505 10 90 , 3824 60 11 , 3824 60 19 , 3824 60 91 and 3824 60 99
TARIC codes	---
Origin	Mercosur
Quantity	2026:	Pro rata of 100 000 kg
	2027:		200 000 kg
	2028:		300 000 kg
	2029:		400 000 kg
	2030:		500 000 kg
	2031
	and subsequent years:		600 000 kg
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	Not applicable
Proof of origin	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
In-quota customs duty	EUR 0
Security to be lodged in accordance with Article 2 of Delegated Regulation (EU) 2020/1987	Not applicable
Specific conditions	Not applicable’

(g)

in the section under the heading ‘Tariff quotas in the sector of fruits and vegetables’, the following table relating to the tariff quota with order number 09.0885 is added after order number 09.1948:

‘Order number	09.0885
Specific legal basis	Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183
Product description and CN codes	Garlic 0703 20 00
TARIC codes	---
Origin	Mercosur
Quantity	2026:	Pro rata of 1 875 000 kg
	2027:		3 750 000 kg
	2028:		5 625 000 kg
	2029:		7 500 000 kg
	2030:		9 375 000 kg
	2031:		11 250 000 kg
	2032:		13 125 000 kg
	2033
	and subsequent years:		15 000 000 kg
Tariff quota period	1 January to 31 December
Tariff quota sub-periods	Not applicable
Proof of origin	Yes. In accordance with Chapter 3 “Rules of Origin and Origin Procedures” of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, and Document referred to in Article 3.30 of the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, the model of which is set out in the Notice of the European Commission [2026/874]. This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
In-quota customs duty	Preference on the base rate:
	2026:		30 %
	2027:		40 %
	2028:		50 %
	2029:		60 %
	2030:		70 %
	2031:		80 %
	2032:		90 %
	2033
	and subsequent years:		100 %
Security to be lodged in accordance with Article 2 of Delegated Regulation (EU) 2020/1987	Not applicable
Specific conditions	Not applicable’

ELI: http://data.europa.eu/eli/reg_impl/2026/996/oj

ISSN 1977-0677 (electronic edition)

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