The Americas
Shipping from Spain to Argentina
Since 1 May 2026 the EU-Mercosur trade agreement has been applied provisionally, cutting duties gradually. Argentina also still collects advance tax payments on imports.
What you need to know
- Customs
- Yes. Export declaration in Spain and import clearance with ARCA (formerly AFIP).
- Documents
- Commercial invoice with description, value and tariff code, and a packing list.
- Export declaration (DUA) filed with the Spanish Tax Agency, which generates the MRN; the exporter needs an EORI number.
- Proof of origin: the exporter's origin declaration, with a REX number if the shipment exceeds €6,000.
- Taxes at destination
- Standard VAT of 21%, plus advance payments of VAT and income tax (Ganancias) on import.
- Agreement with the EU
- EU-Mercosur Interim Trade Agreement, provisionally applied since 1 May 2026. Duty cuts are gradual, often over 8 to 10 years.
- Transport
- Air freight, express courier service and sea freight (Buenos Aires).
- Cargo airports
- EZE · Buenos Aires-Ezeiza
- EU sanctions
- No EU restrictive measures (sanctions) apply to Argentina.
Practical advice
Before setting your price, check the tariff reduction schedule for your specific code in Access2Markets: under the EU-Mercosur agreement, the duty on the same product falls year by year.
Related guide: Documents for exporting outside the EU
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You can also write to us directly:
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Sources
Information reviewed in September 2026. Regulations change, so they are confirmed in every quote.
- European Commission, application of the EU-Mercosur interim agreement from 1 May 2026
- Government of Argentina, VAT and income tax (Ganancias) exclusion certificates
- Spanish Tax Agency (Agencia Tributaria): export of goods
Other destinations: The Americas
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