Commission Implementing Regulation (EU) 2026/996

Contents

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^note, 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^note, and in particular Article 16 thereof,Whereas:

(1)Commission Implementing Regulation (EU) 2020/761^note 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^note 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’)^note 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’)^note 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^note.

(4)In accordance with Council Decision (EU) 2026/183^note, 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^note. 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 2Amendments to Implementing Regulation (EU) 2020/761#

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

(1)the following Article 15b is inserted:‘Article 15bDocument issued by Mercosur StatesThis 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]^note.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.^note

(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^note, 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.^note

(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 10aETHYL ALCOHOLArticle 69aTariff quotasIn 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 3Amendments 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]^note.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.^note

(2)in Chapter II, Section 2a is inserted as follows:‘SECTION 2aSUGARArticle 13aFor 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^note, 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.

^note

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

Article 4Transitional 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.

Annex I

1.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 | No | 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 | No | Yes | | No

(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 | | No09.4935 | 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 | | No09.4945 | 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 | | No09.4955 | Eggs | 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 | 09.4910International 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) 2026/183Tariff quota period | 1 January to 31 DecemberTariff quota sub-periods | NoLicence application | In accordance with Articles 6, 7 and 8 of this RegulationProduct description | Maize and sorghumOrigin | Mercosur (Brazil, Uruguay, Paraguay, Argentine)Proof of origin at licence application. If yes, body authorised to issue it | NoProof 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,andDocument 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 166667000 kg |2027: | | 333333000 kg |2028: | | 500000000 kg |2029: | | 666667000 kg |2030: | | 833333000 kg |2031 | | |and subsequent years: | 1000000000 kg |CN codes | 10051090, 10059000, 10071090 and 10079000In-quota customs duty | EUR 0Proof of trade | Yes. 25 tonnesSecurity for import licence | EUR 30 per 1000 kgSpecific 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 RegulationTransferability of licence | YesReference quantity | NoOperator registered in LORI database | NoSpecific 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 negotiationsCouncil 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 TariffCouncil 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 TariffCouncil 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 UnionCouncil 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 UnionInterim 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: 288654000 kgTRQ periods from 2026/2027: 183654000 kg

(b)the following table relating to the tariff quota with order number 09.4915 is added:‘Order number09.4915International agreement or other actCouncil 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 negotiationsCouncil 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 TariffCouncil 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 TariffCouncil 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 UnionCouncil 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 UnionInterim 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) 2026/183Tariff quota period1 October to 30 SeptemberTariff quota sub-periodsNoLicence applicationIn accordance with Articles 6, 7 and 8 of this RegulationProduct descriptionSugar for refiningOriginBrazilProof of origin at licence application. If yes, body authorised to issue itNoProof of origin for release into free circulationYes. 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 kg2025 / 2026:Pro rata of 180000000 kg2026 / 2027and subsequent years:180000000 kgCN codes17011310 and 17011410In-quota customs dutyEUR 0Proof of tradeYes. 25 tonnesSecurity for import licenceEUR 20 per 1000 kgSpecific entries to be made on the licence application and on the licenceSection 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 RegulationOn 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 licenceUntil 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 licenceYesReference quantityNoOperator registered in LORI databaseNoSpecific conditionsRefining 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:

(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:

(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:

(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:

(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 | 09.4920International 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) 2026/183Tariff quota period | 1 January to 31 DecemberTariff quota sub-periods | 1 January to 31 March;1 April to 30 June;1 July to 30 September;1 October to 31 DecemberLicence application | In accordance with Articles 6, 7 and 8 of this RegulationProduct description | Fresh beefOrigin | Mercosur (Brazil, Uruguay, Paraguay, Argentine)Proof of origin at licence application. If yes, body authorised to issue it | NoProof 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,andDocument 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 9075000 kg2027: | | 18150000 kg2028: | | 27225000 kg2029: | | 36300000 kg2030: | | 45375000 kg2031 | |and subsequent years: | 54450000 kgof carcass weight equivalent.The annual quantity shall be divided as follows:25 % for each sub-period.CN codes | 02011000, 02012020, 02012030, 02012050, 02012090, 02013000 and 02061095In-quota customs duty | 7,5 %Proof of trade | Only when Article 9(9) of Delegated Regulation (EU) 2020/760 appliesSecurity for import licence | EUR 12 per 100 kg of carcass weight equivalentSpecific 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 RegulationTransferability of licence | YesReference quantity | YesOperator registered in LORI database | Yes, to be applied as of 1 January 2027Specific 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 | 09.4925International 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 DecemberTariff quota sub-periods | 1 January to 31 March;1 April to 30 June;1 July to 30 September;1 October to 31 DecemberLicence application | In accordance with Articles 6, 7 and 8 of this RegulationProduct description | Frozen beef, including for processingOrigin | Mercosur (Brazil, Uruguay, Paraguay, Argentine)Proof of origin at licence application. If yes, body authorised to issue it | NoProof 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,andDocument 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 7425000 kg2027: | | 14850000 kg2028: | | 22275000 kg2029: | | 29700000 kg2030: | | 37125000 kg2031 | |and subsequent years: | 44550000 kgof carcass weight equivalent.The annual quantity shall be divided as follows: 25 % for each sub-period.CN codes | 02021000, 02022010, 02022030, 02022050, 02022090, 02023010, 02023050, 02023090, 02062991, 02102010, 02102090, 02109951, 02109990, 16025010 and 16029061In-quota customs duty | 7,5 %Proof of trade | Only when Article 9(9) of Delegated Regulation (EU) 2020/760 appliesSecurity for import licence | EUR 12 per 100 kg of carcass weight equivalentSpecific 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 RegulationTransferability of licence | YesReference quantity | YesOperator registered in LORI database | Yes, to be applied as of 1 January 2027Specific 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 | 09.4930International 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) 2026/183Tariff quota period | 1 January to 31 DecemberTariff quota sub-periods | NoLicence application | In accordance with Articles 6, 7 and 8 of this RegulationProduct description | Milk powdersOrigin | Mercosur (Brazil, Uruguay, Paraguay, Argentine)Proof of origin at licence application. If yes, body authorised to issue it | NoProof 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,andDocument 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 1000000 kg2027: | | 2000000 kg2028: | | 3000000 kg2029: | | 4000000 kg2030: | | 5000000 kg2031: | | 6000000 kg2032: | | 7000000 kg2033: | | 8000000 kg2034: | | 9000000 kg2035: | | 9500000 kg2036 | |and subsequent years: | 10000000 kgCN codes | 04021011, 04021019, 04021091, 04021099, 04022111, 04022118, 04022191, 04022199, 04022911, 04022915, 04022919, 04022991 and 04022999In-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 tonnesSecurity for import licence | EUR 35 per 100 kgSpecific 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 RegulationTransferability of licence | YesReference quantity | NoOperator registered in LORI database | NoSpecific conditions | NoOrder number | 09.4935International 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) 2026/183Tariff quota period | 1 January to 31 DecemberTariff quota sub-periods | NoLicence application | In accordance with Articles 6, 7 and 8 of this RegulationProduct description | CheeseOrigin | Mercosur (Brazil, Uruguay, Paraguay, Argentine)Proof of origin at licence application. If yes, body authorised to issue it | NoProof 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,andDocument 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 3000000 kg2027: | | 6000000 kg2028: | | 9000000 kg2029: | | 12000000 kg2030: | | 15000000 kg2031: | | 18000000 kg2032: | | 21000000 kg2033: | | 24000000 kg2034: | | 27000000 kg2035: | | 28500000 kg2036 | |and subsequent years: | 30000000 kgCN codes | 040610 50, 04061080, 040620 00, 04063010, 04063031, 04063039, 04063090, 04064010, 04064050, 04064090, 04069001, 04069013, 04069015, 04069017, 04069018, 04069021, 04069023, 04069025, 04069029, 04069032, 04069035, 04069037, 04069039, 04069050, 04069061, 04069063, 04069069, 04069073, 040690 74, 04069075, 04069076, 04069078, 04069079, 04069081, 04069082, 04069084, 04069085, 04069086, 04069089, 040690 92, 04069093 and 04069099In-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 tonnesSecurity for import licence | EUR 35 per 100 kgSpecific 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 RegulationTransferability of licence | YesReference quantity | NoOperator registered in LORI database | NoSpecific 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 | 09.4940International 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) 2026/183Tariff quota period | 1 January to 31 DecemberTariff quota sub-periods | NoLicence application | In accordance with Articles 6, 7 and 8 of this RegulationProduct description | Fresh and chilled, frozen and prepared pigmeatOrigin | Mercosur (Brazil, Uruguay, Paraguay, Argentine)Proof of origin at licence application. If yes, body authorised to issue it | NoProof 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,andDocument 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 4167000 kg |2027: | | 8333000 kg |2028: | | 12500000 kg |2029: | | 16667000 kg |2030: | | 20833000 kg |2031 | | |and subsequent years: | 25000000 kg |of carcass weight equivalent.CN codes | 02031110, 02031211, 02031219, 02031911, 02031913, 02031915, 02031955, 02031959, 02032110, 02032211, 02032219, 02032911, 02032913, 02032915, 02032955, 02032959, 02101111, 02101119, 02101131, 02101139, 02101211, 02101219, 02101910, 02101920, 02101930, 02101940, 02101950, 02101960, 02101970, 02101981, 02101989, 02109941, 02109949, 16024110, 16024210, 16024911, 16024913, 16024915, 16024919, 16024930, 16024950 and 16029051In-quota customs duty | EUR 83 per 1000 kgProof of trade | Yes. 25 tonnesSecurity for import licence | EUR 20 per 100 kg of carcass weight equivalentSpecific 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 RegulationTransferability of licence | YesReference quantity | NoOperator registered in LORI database | NoSpecific 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 | 09.4945International 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) 2026/183Tariff quota period | 1 January to 31 DecemberTariff quota sub-periods | NoLicence application | In accordance with Articles 6, 7 and 8 of this RegulationProduct description | Fresh and chilled, frozen and prepared pigmeatOrigin | ParaguayProof of origin at licence application. If yes, body authorised to issue it | NoProof 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,andDocument 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 1500000 kg2027 | |and subsequent years: | 1500000 kgof carcass weight equivalent.CN codes | 02031110, 02031211, 02031219, 02031911, 02031913, 02031915, 02031955, 02031959, 02032110, 02032211, 02032219, 02032911, 02032913, 02032915, 02032955, 02032959, 02101111, 02101119, 02101131, 02101139, 02101211, 02101219, 02101910, 02101920, 02101930, 02101940, 02101950, 02101960, 02101970, 02101981, 02101989, 02109941, 02109949, 16024110, 16024210, 16024911, 16024913, 16024915, 16024919, 16024930, 16024950 and 16029051In-quota customs duty | EUR 0Proof of trade | Yes. 25 tonnesSecurity for import licence | EUR 20 per 100 kg of carcass weight equivalentSpecific 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 RegulationTransferability of licence | YesReference quantity | NoOperator registered in LORI database | NoSpecific 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 | 09.4950International 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) 2026/183Tariff quota period | 1 January to 31 DecemberTariff quota sub-periods | NoLicence application | In accordance with Articles 6, 7 and 8 of this RegulationProduct description | EggsOrigin | Mercosur (Brazil, Uruguay, Paraguay, Argentine)Proof of origin at licence application. If yes, body authorised to issue it | NoProof 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,andDocument 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 500000 kg |2027: | | 1000000 kg |2028: | | 1500000 kg |2029: | | 2000000 kg |2030: | | 2500000 kg |2031 | | |and subsequent years: | 3000000 kg |of shell egg equivalent.CN codes | 04081180, 04081981, 04081989, 04089180 and 04089980In-quota customs duty | EUR 0Proof of trade | Yes. 25 tonnesSecurity for import licence | EUR 20 per 100 kgSpecific 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 RegulationTransferability of licence | YesReference quantity | NoOperator registered in LORI database | NoSpecific 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 | 09.4955International 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) 2026/183Tariff quota period | 1 January to 31 DecemberTariff quota sub-periods | 1 January to 31 March;1 April to 30 June;1 July to 30 September;1 October to 31 DecemberLicence application | In accordance with Articles 6, 7 and 8 of this RegulationProduct description | Egg albuminsOrigin | Mercosur (Brazil, Uruguay, Paraguay, Argentine)Proof of origin at licence application. If yes, body authorised to issue it | NoProof 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,andDocument 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 500000 kg |2027: | | 1000000 kg |2028: | | 1500000 kg |2029: | | 2000000 kg |2030: | | 2500000 kg |2031 | | |and subsequent years: | 3000000 kg |of shell egg equivalent.The annual quantity shall be divided as follows: 25 % for each sub-period.CN codes | 35021190 and 35021990In-quota customs duty | EUR 0Proof of trade | Yes. 25 tonnesSecurity for import licence | EUR 20 per 100 kgSpecific 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 RegulationTransferability of licence | YesReference quantity | NoOperator registered in LORI database | NoSpecific 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 | 09.4960International 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) 2026/183Tariff quota period | 1 January to 31 DecemberTariff quota sub-periods | 1 January to 31 March;1 April to 30 June;1 July to 30 September;1 October to 31 DecemberLicence application | In accordance with Articles 6, 7 and 8 of this RegulationProduct description | Boneless poultry meat, including poultry preparationsOrigin | Mercosur (Brazil, Uruguay, Paraguay, Argentine)Proof of origin at licence application. If yes, body authorised to issue it | NoProof 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,andDocument 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 15000000 kg |2027: | | 30000000 kg |2028: | | 45000000 kg |2029: | | 60000000 kg |2030: | | 75000000 kg |2031 | | |and subsequent years: | 90000000 kg |of carcass weight equivalent.The annual quantity shall be divided as follows: 25 % for each sub-period.CN codes | 02071310, 02071399, 02071410, 02071499, 02072610, 02072699, 02072710, 02072799, 02074410, 02074510, 02075410, 02075510, 02076010, 02109291, 02109939, 16023111, 16023119, 16023180, 16023211, 16023219, 16023230, 16023290, 16023921, 16023929 and 16023985In-quota customs duty | EUR 0Proof of trade | Yes. Proof of trade required only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies. 25 tonnesSecurity for import licence | EUR 20 per 100 kg of carcass weight equivalentSpecific 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 RegulationTransferability of licence | YesReference quantity | YesOperator registered in LORI database | Yes, to be applied as of 1 January 2027Specific 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 | 09.4965International 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) 2026/183Tariff quota period | 1 January to 31 DecemberTariff quota sub-periods | 1 January to 31 March;1 April to 30 June;1 July to 30 September;1 October to 31 DecemberLicence application | In accordance with Articles 6, 7 and 8 of this RegulationProduct description | Bone-in poultry meatOrigin | Mercosur (Brazil, Uruguay, Paraguay, Argentine)Proof of origin at licence application. If yes, body authorised to issue it | NoProof 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,andDocument 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 15000000 kg |2027: | | 30000000 kg |2028: | | 45000000 kg |2029: | | 60000000 kg |2030: | | 75000000 kg |2031 | | |and subsequent years: | 90000000 kg |of carcass weight equivalent.The annual quantity shall be divided as follows: 25 % for each sub-period.CN codes | 02071110, 02071130, 02071190, 02071210, 02071290, 02071320, 02071330, 02071340, 02071350, 02071360, 02071370, 02071420, 02071430, 02071440, 02071450, 02071460, 02071470, 02072410, 02072490, 02072510, 02072590, 02072620, 02072630, 02072640, 02072650, 02072660, 02072670, 02072680, 02072720, 02072730, 02072740, 02072750, 02072760, 02072770, 02072780, 02074120, 02074130, 02074180, 02074230, 02074280, 02074421, 02074431, 02074441, 02074451, 02074461, 02074471, 02074481, 02074499, 02074521, 02074531, 02074541, 02074551, 02074561, 02074571, 02074581, 02074599, 02075110, 02075190, 02075210, 02075290, 02075421, 02075431, 02075441, 02075451, 02075461, 02075471, 02075481, 02075499, 02075521, 02075531, 02075541, 02075551, 02075561, 02075571, 02075581, 02075599, 02076005, 02076021, 02076031, 02076041, 02076051, 02076061, 02076081, 02076099 and 02099000In-quota customs duty | EUR 0Proof of trade | Yes. Proof of trade required only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies. 25 tonnesSecurity for import licence | EUR 20 per 100 kg of carcass weight equivalentSpecific 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 RegulationTransferability of licence | YesReference quantity | YesOperator registered in LORI database | Yes, to be applied as of 1 January 2027Specific 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 DConversion 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 Uruguay1.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 factor02012020 | Compensated quarters of bovine animals with bone in, fresh or chilled | 100 %02012030 | Unseparated or separated forequarters of bovine animals, with bone in, fresh or chilled | 100 %02012050 | Unseparated or separated hindquarters of bovine animals, with bone in, fresh or chilled | 100 %02012090 | Fresh or chilled bovine cuts, with bone in (excl. carcases and half-carcases, compensated quarters, forequarters and hindquarters) | 100 %02013000 | Fresh or chilled bovine meat, boneless | 130 %02022010 | Frozen compensated bovine quarters, with bone in | 100 %02022030 | Frozen unseparated or separated bovine forequarters, with bone in | 100 %02022050 | Frozen unseparated or separated bovine hindquarters, with bone in | 100 %02022090 | Frozen bovine cuts, with bone in (excl. carcases and half-carcases, compensated quarters, forequarters and hindquarters) | 100 %02023010 | 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 %02023050 | Frozen bovine boneless crop, chuck and blade and brisket cuts | 130 %02023090 | 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 %02061095 | Fresh or chilled bovine thick and thin skirt (excl. for manufacture of pharmaceutical products) | 100 %02062991 | Frozen bovine thick and thin skirt (excl. for manufacture of pharmaceutical products) | 100 %02102010 | Meat of bovine animals, salted, in brine, dried or smoked, with bone in | 100 %02102090 | Boneless meat of bovine animals, salted, in brine, dried or smoked | 135 %02109951 | Edible thick skirt and thin skirt of bovine animals, salted, in brine, dried or smoked | 100 %

(c)Tariff rate quotas 09.4960 and 09.4965:CN codes | Tariff line description (for illustrative purposes only) | Conversion factorex02071310 | 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 %02071320 | Fresh or chilled halves or quarters of fowls of the species Gallus domesticus | 100 %02071350 | Fresh or chilled breasts and cuts thereof of fowls of the species Gallus domesticus, with bone in | 110 %02071360 | Fresh or chilled legs and cuts thereof of fowls of the species Gallus domesticus, with bone in | 100 %02071370 | 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 %ex02071410 | 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 %02071420 | Frozen halves or quarters of fowls of the species Gallus domesticus | 100 %02071450 | Frozen breasts and cuts thereof of fowls of the species Gallus domesticus, with bone in | 110 %02071460 | Frozen legs and cuts thereof of fowls of the species Gallus domesticus, with bone in | 100 %02071470 | 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 %02072710 | Frozen boneless cuts of turkeys of the speciesdomesticus | 140 %16023211 | 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 %16023219 | 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 %16023230 | 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 %16023290 | 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 %

2.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 factor04071100 | Fertilised eggs for incubation, of domestic fowls | 100 %04071919 | Fertilised poultry eggs for incubation (excl. of turkeys, geese and fowls) | 100 %04081180 | Egg yolks, dried, for human consumption, whether or not containing added sugar or other sweetening matter | 246 %04081981 | Egg yolks, liquid, suitable for human consumption, whether or not containing added sugar or other sweetening matter | 116 %04081989 | 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 %04089180 | Dried birds’ eggs, not in shell, whether or not containing added sugar or other sweetening matter, suitable for human consumption (excl. egg yolks) | 452 %04089980 | 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 %35021190 | Egg albumin, dried e.g. in sheets, scales, flakes, powder, fit for human consumption | 856 %35021990 | Egg albumin, fit for human consumption (excl. dried [e.g. in sheets, flakes, crystals, powder]) | 116 %

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

Annex II

1.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 | 09.0878Specific 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) 2026/183Product description and CN codes | Rice10061030, 10061050, 10061071, 10061079, 10061090, 10062011, 10062013, 10062015, 10062017, 10062019 00, 10062092, 10062094, 10062096, 10062098, 10062099, 10063021, 10063023, 10063025, 10063027, 10063029, 10063042, 10063044, 10063046, 10063048, 10063049, 10063061, 10063063, 10063065, 10063067, 10063069, 10063092, 10063094, 10063096, 10063098 and 10063099TARIC codes | ---Origin | MercosurQuantity | 2026: | Pro rata of 10000000 kg |2027: | | 20000000 kg |2028: | | 30000000 kg |2029: | | 40000000 kg |2030: | | 50000000 kg |2031 | | |and subsequent years: | 60000000 kg |Tariff quota period | 1 January to 31 DecemberTariff quota sub-periods | Not applicableProof 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,andDocument 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 0Security to be lodged in accordance with Article 2 of Delegated Regulation (EU) 2020/1987 | Not applicableSpecific 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 | 09.0879Specific 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) 2026/183Product description and CN codes | Sugar for refining17011310 and 17011410TARIC codes | ---Origin | ParaguayQuantity | 2026: | Pro rata of 10000000 kg |2027 | | |and subsequent years: | 10000000 kg |Tariff quota period | 1 January to 31 DecemberTariff quota sub-periods | Not applicableProof 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,andDocument 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 0Security to be lodged in accordance with Article 2 of Delegated Regulation (EU) 2020/1987 | Not applicableSpecific 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 | 09.0880Specific 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) 2026/183Product description and CN codes | Other sugars17023010, 17023050, 17023090, 17024010, 17024090, 17025000, 17026010, 17026095, 17029030, 17029050, 17029071, 17029075, 17029079, 17029095, 18061030 and 18061090TARIC codes | ---Origin | MercosurQuantity | 2026: | Pro rata of 2000000 kg |2027 | | |and subsequent years: | 2000000 kg |Tariff quota period | 1 January to 31 DecemberTariff quota sub-periods | Not applicableProof 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,andDocument 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 rateSecurity to be lodged in accordance with Article 2 of Delegated Regulation (EU) 2020/1987 | Not applicableSpecific 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 | 09.0881Specific 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) 2026/183Product description and CN codes | Honey04090000TARIC codes | ---Origin | MercosurQuantity | 2026: | Pro rata of 7500000 kg |2027: | | 15000000 kg |2028: | | 22500000 kg |2029: | | 30000000 kg |2030: | | 37500000 kg |2031 | | |and subsequent years: | 45000000 kg |The annual quantity shall be divided as follows: 25 % for each sub-period.Tariff quota period | 1 January to 31 DecemberTariff quota sub-periods | 1 January to 31 March;1 April to 30 June;1 July to 30 September;1 October to 31 DecemberProof 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,andDocument 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 0Security to be lodged in accordance with Article 2 of Delegated Regulation (EU) 2020/1987 | Not applicableSpecific 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 | 09.0882Specific 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) 2026/183Product description and CN codes | Sweetcorn20019030, 20049010 and 20058000TARIC codes | ---Origin | MercosurQuantity | 2026: | Pro rata of 1000000 kg |2027 | | |and subsequent years: | 1000000 kg |Tariff quota period | 1 January to 31 DecemberTariff quota sub-periods | Not applicableProof 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,andDocument 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 0Security to be lodged in accordance with Article 2 of Delegated Regulation (EU) 2020/1987 | Not applicableSpecific 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 | 09.0883Specific 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) 2026/183Product description and CN codes | Maize starch and manioc starch11081200 and 11081400TARIC codes | ---Origin | MercosurQuantity | 2026: | Pro rata of 1500000 kg |2027 | | |and subsequent years: | 1500000 kg |Tariff quota period | 1 January to 31 DecemberTariff quota sub-periods | Not applicableProof 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,andDocument 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 rateSecurity to be lodged in accordance with Article 2 of Delegated Regulation (EU) 2020/1987 | Not applicableSpecific conditions | Not applicableOrder number | 09.0884Specific 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) 2026/183Product description and CN codes | Starch derivatives29054300, 29054411, 29054419, 29054491, 29054499, 35051010, 35051090, 38246011, 38246019, 38246091 and 38246099TARIC codes | ---Origin | MercosurQuantity | 2026: | Pro rata of 100000 kg |2027: | | 200000 kg |2028: | | 300000 kg |2029: | | 400000 kg |2030: | | 500000 kg |2031 | | |and subsequent years: | 600000 kg |Tariff quota period | 1 January to 31 DecemberTariff quota sub-periods | Not applicableProof 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,andDocument 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 0Security to be lodged in accordance with Article 2 of Delegated Regulation (EU) 2020/1987 | Not applicableSpecific 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 | 09.0885Specific 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) 2026/183Product description and CN codes | Garlic07032000TARIC codes | ---Origin | MercosurQuantity | 2026: | Pro rata of 1875000 kg |2027: | | 3750000 kg |2028: | | 5625000 kg |2029: | | 7500000 kg |2030: | | 9375000 kg |2031: | | 11250000 kg |2032: | | 13125000 kg |2033 | | |and subsequent years: | 15000000 kg |Tariff quota period | 1 January to 31 DecemberTariff quota sub-periods | Not applicableProof 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,andDocument 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 applicableSpecific conditions | Not applicable

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 June1 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,andDocument 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 33333000 kg
2027:		66667000 kg
2028:		100000000 kg
2029:		133333000 kg
2030:		166667000 kg
2031
and subsequent years:	200000000 kg
The annual quantity shall be divided as follows: 50% for each sub-period.
CN codes	22071000, 22072000, 22089091 and 22089099
In-quota customs duty	For subheading 220710 and CN codes 22089091 and 22089099 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 1000 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 March1 April to 30 June1 July to 30 September1 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^note
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,andDocument 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 75000000 kg
2027:		150000000 kg
2028:		225000000 kg
2029:		300000000 kg
2030:		375000000 kg
2031
and subsequent years:	450000000 kg
The annual quantity shall be divided as follows: 25 % for each sub-period.
CN codes	22071000, 22072000, 22089091 and 22089099
In-quota customs duty	EUR 0
Proof of trade	Yes. 25 tonnes, or alternatively 310 hl
Security for import licence	EUR 240 per 1000 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

Article 1#

Article 2Amendments to Implementing Regulation (EU) 2020/761#

Article 3Amendments to Implementing Regulation (EU) 2020/1988#

Article 4Transitional provisions#

Article 5#

Annex I

Annex II

Xiia · Tariff quotas in the sector of ethyl alcohol

Article 1 #

Article 5 #