International Trade – Salinas&Partners

The EU-Mercosur Trade Agreement comes into force

Thursday, 16 April 2026 / Published in Customs, International Trade

On 1 May 2026, the Trade Agreement between the European Union and Mercosur (Argentina, Brazil, Uruguay and Paraguay), signed on 17 January, will enter into force on a provisional basis. Its main objective is to create a free trade area between the two blocs through the gradual elimination of tariffs, thereby facilitating trade and investment between the regions.

The agreement will remove import duties on over 91% of products for both blocs. This removal will take place in stages over time, in accordance with the tariff reduction schedule set out in the Agreement.

Among the goods and sectors that will benefit from this agreement are the following:

Exports of products originating in the EU

Motor vehicles
Industrial machinery
Chemicals
Agri-food products
Textiles

Exports of products originating in Mercosur

Raw materials
Agri-food products
Meat products

In order to benefit from the Trade Agreement and the underlying preferential treatment, operators trading in goods must comply, amongst other conditions, with the Direct Transport clause (direct shipment between exporter and importer or under customs supervision) as well as with the Rules of Origin set out in the Agreement for goods subject to trade.

The preferential origin of the goods being traded may be substantiated by means of self-certification or a declaration of origin. During this transitional period, the proof of origin fully recognised by all parties (evidence of the preferential origin of goods traded with a value exceeding 6,000 euros) shall consist of a declaration of origin, issued on the invoice and drawn up by a REX-registered exporter (duly authorised by the customs authority of the exporting country).

How can we assist you?

We recommend operators conducting international trade with Mercosur countries to analyse, amongst other provisions, the Rules of Origin applicable to the goods being traded, and, where applicable, apply for the mandatory REX registered exporter authorisation, which will allow them to access the benefits provided for in this important trade agreement.

Salinas & Partners, with over 30 years’ experience in international trade and customs, are at your disposal for any queries or comments you may have.

€3 customs fee for shipments valued at up to €150

Gonzalo Lorenzo

Wednesday, 25 February 2026 / Published in Customs, International Trade, VAT

Regulation (EU) 2026/382, published on 18 of February 2026, amends Regulation (EC) No 1186/2009 to remove the import duty exemption applicable to direct shipments from third countries to recipients in the EU where the total intrinsic value does not exceed €150 (a “threshold-based” exemption), as it was considered to encourage abuse through undervaluation and artificial splitting of consignments in an already digitised customs environment.

The main changes introduced by this Regulation are detailed below:

1) The €150 customs duty exemption (import duties) is abolished

The tariff exemption for shipments up to €150 is abolished: from the date of application, these shipments will be subject to customs duties when imported into the EU (although during a transitional period some cases will have a simplified fixed amount).
The abolition is justified by the strong growth of e-commerce (and low-value shipments), the difficulty of customs control and the misuse of the €150 threshold (e.g. undervaluation or splitting shipments), which no longer makes sense with the digitisation and availability of electronic data on imports.

2) Transitional measure: Single payment from 1 July 2026 to 1 July 2028 in specific cases

From 1 July 2026 to 1 July 2028, a single customs duty of €3 per item is established for shipments whose total intrinsic value does not exceed €150, only when:

the import is exempt from VAT in accordance with Article 143.1.c bis) of Directive 2006/112/EC (in practice, transactions linked to the IOSS regime), or
the goods are in postal consignments.

3) Evaluation clauses and possible extension/renewal

By 1 October 2026 at the latest, and monthly thereafter, the Commission will assess whether there is any diversion of trade flows (e.g. to avoid the single duty). If it detects any, it may propose to extend the transitional measure to cover all goods in consignments ≤€150.
By 1 December 2027 at the latest, the Commission will assess whether the centralised EU IT infrastructure will be ready by 1 July 2028; if not, it may propose to extend the transitional measure.

4) Key dates

The Regulation will enter into force 20 days after its publication, i.e. on 10 March 2026, and will apply from 1 July 2026; it also provides for a transitional period from 1 July 2026 to 1 July 2028.

5) Recommendations and action points

B2C e-commerce and online sales platforms: review prices, customer information (possible import charges) and the purchase/payment process, especially for low-value orders (≤150).
IOSS strategy: for eligible operators, the transitional period may involve simplified tariff treatment (€3/item), as opposed to the full application of the common customs tariff for non-IOSS operators.
Customs and internal systems: adjust processes and IT systems to be able to submit import declarations and calculate/apply customs duties correctly.
Monitoring 2027–2028: there may be an extension if the EU’s centralised IT systems are not ready by 1/07/2028, so it is advisable to prepare alternatives and review the impact on costs and operations.

How can we assist you?

Our team of customs and international trade specialists can assist you in reviewing your import processes and adapting to the abolition of the exemption for shipments up to €150, as well as analysing the impact on costs, prices and clearance times (including the transitional period) and coordinating with customs agents, logistics operators and technology providers.

Salinas & Partners, with extensive experience in customs regulations and indirect taxation, is at your disposal to answer any questions you may have about the changes introduced by Regulation (EU) 2026/382 and its practical application.

End of the Single Administrative Document (SAD)

Gonzalo Lorenzo

Friday, 26 September 2025 / Published in Customs, International Trade

On 14 October 2025, the Single Administrative Document (SAD) PreUCC for imports is scheduled to be phased out completely. New import declarations must be submitted in accordance with Annex B of Delegated Regulation (EU) 2015/2446 (DA-UCC) and Implementing Regulation (EU) 2015/2447 (IA-UCC) (using codes such as H1 for free circulation, H7 for low-value shipments, I1 for simplified declarations, etc.) in line with the adaptation to the Union Customs Code (UCC) and European standards for the digitisation of customs procedures.

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