Country Guide
Exporting from Argentina to Brazil
As a Mercosur co-founder, Argentine goods enter Brazil duty-free — but only if they meet the bloc's Rules of Origin. Automotive trade operates under the bilateral ACE 14 Flex agreement.
Mercosur member — 0% duty on originating goodsArgentina is Brazil's third-largest trading partner and largest within Mercosur. As a founding member of the bloc, Argentine products that meet Mercosur Rules of Origin enter Brazil at 0% import duty — a massive advantage over non-member exporters who pay the full TEC (Common External Tariff). Bilateral trade exceeds USD 20 billion annually, with deeply integrated supply chains in automotive, energy, and agriculture.
Mercosur member: duty-free access
Argentine goods that comply with Mercosur Rules of Origin enter Brazil at 0% import duty. This applies to the vast majority of products. The key requirement is a Certificate of Origin issued by an authorized Argentine chamber of commerce (e.g., Cámara Argentina de Comercio, CERA, or sector-specific chambers).
Trade Data: Argentina → Brazil
Source: UN Comtrade 2023Top Argentine exports to Brazil by value
2023 FOB values in USD| # | Product | 2023 Value | |
|---|---|---|---|
| 1 | 8704.21Vehicles; compression-ignition internal combustion piston engine (diesel or semi... | $2.5B | Duties → |
| 2 | 8703.22Vehicles; with only spark-ignition internal combustion reciprocating piston engi... | $911.1M | Duties → |
| 3 | 1001.99Cereals; wheat and meslin, other than durum wheat, other than seed | $819.9M | Duties → |
| 4 | 2709.00Oils; petroleum oils and oils obtained from bituminous minerals, crude | $750.1M | Duties → |
| 5 | 8703.21Vehicles; with only spark-ignition internal combustion reciprocating piston engi... | $649.1M | Duties → |
| 6 | 1107.10Malt; not roasted | $323.6M | Duties → |
| 7 | 8408.20Engines; compression-ignition internal combustion piston engines (diesel or semi... | $273.8M | Duties → |
| 8 | 0402.21Dairy produce; milk and cream, concentrated, not containing added sugar or other... | $267.0M | Duties → |
| 9 | 2004.10Vegetable preparations; potatoes, prepared or preserved otherwise than by vinega... | $197.3M | Duties → |
| 10 | 1003.90Cereals; barley, other than seed | $183.7M | Duties → |
| 11 | 8708.40Vehicle parts; gear boxes and parts thereof | $182.4M | Duties → |
| 12 | 2711.12Petroleum gases and other gaseous hydrocarbons; liquefied, propane | $180.4M | Duties → |
| 13 | 2711.13Petroleum gases and other gaseous hydrocarbons; liquefied, butanes | $138.9M | Duties → |
| 14 | 0406.10Dairy produce; fresh cheese (including whey cheese), not fermented, and curd | $108.8M | Duties → |
| 15 | 1101.00Wheat or meslin flour | $104.5M | Duties → |
| 16 | 2710.12Petroleum oils and oils from bituminous minerals, not containing biodiesel, not ... | $89.7M | Duties → |
| 17 | 0808.30Fruit, edible; pears, fresh | $89.6M | Duties → |
| 18 | 2204.21Wine; still, in containers holding 2 litres or less | $86.0M | Duties → |
| 19 | 3815.12Catalysts, supported; reaction initiators, reaction accelerators and catalytic p... | $85.7M | Duties → |
| 20 | 3901.20Ethylene polymers; in primary forms, polyethylene having a specific gravity of 0... | $84.0M | Duties → |
Values in USD, FOB (Argentina port of departure). Trend compares 2023 vs 2022. Click any HS code for Brazil duty rates and Ex-Tarifário status.
Key product categories
| Product | MFN duty | Mercosur rate | Note | |
|---|---|---|---|---|
| Vehicles & auto parts Cars, trucks, auto parts, transmissions | 35% (MFN) | 0% (ACE 14) | Flex bilateral agreement | View HS 87 → |
| Cereals Wheat, barley, malt | 10% | 0% | Major supplier | View HS 10 → |
| Fuels & energy Natural gas, petroleum, LNG | 0-6% | 0% | Pipeline gas | View HS 27 → |
| Beverages Wine (Malbec, Torrontés) | 20-27% | 0% | GI not protected | View HS 22 → |
| Plastics Polyethylene, polypropylene | 14-18% | 0% | Petrochemical corridor | View HS 39 → |
| Aluminum Aluminum bars, plates, profiles | 12-18% | 0% | Aluar production | View HS 76 → |
| Dairy products Milk powder, whey, cheese | 28% | 0% | Major supplier to BR | View HS 04 → |
| Fruits Pears, apples, grapes, lemons | 10% | 0% | Counter-seasonal | View HS 08 → |
MAPA-authorized establishments
Source: SIGSIF/DIPOA806 Argentine facilities are authorized by Brazil's Ministry of Agriculture to export animal products.
Mercosur Rules of Origin
To claim 0% duty, your product must "originate" in Argentina under Mercosur rules. The main criteria:
- Wholly obtained: agricultural products grown/harvested in Argentina, minerals extracted, fish caught — automatically qualify
- Sufficient transformation: manufactured goods must undergo substantial transformation in Argentina. The rule varies by product — typically a change in tariff heading (CTH) or 60% regional value content (RVC)
- Cumulation: materials from other Mercosur members (Brazil, Paraguay, Uruguay) can count toward origin
- Certificate of Origin: issued by an authorized Argentine entity — your despachante de aduanas or chamber of commerce handles this
Common pitfall: transshipment
Goods that transit through a non-Mercosur country (e.g., a free zone in Panama or Uruguay's Zona Franca) may lose their originating status if they undergo any processing. Ensure direct transport or maintain customs documentation proving the goods remained under customs control.
Automotive: the ACE 14 Flex agreement
Automotive trade between Argentina and Brazil is governed by the bilateral ACE 14 (Acuerdo de Complementación Económica N° 14), renewed as the "Flex" agreement. Key features:
- Managed trade: a bilateral coefficient (Flex) limits the trade imbalance — Argentina cannot export vastly more vehicles to Brazil than it imports, and vice versa
- 0% import duty within the Flex quota — vehicles and auto parts move duty-free between the two countries
- Local content requirements: vehicles must contain a minimum percentage of Mercosur-origin components to qualify
- Deeply integrated supply chains: major automakers (Toyota, VW, Ford, Fiat/Stellantis) operate plants on both sides of the border, moving components back and forth
Border logistics and transport
Argentina-Brazil trade benefits from multiple land border crossings:
- Paso de los Libres / Uruguaiana — the busiest land border in South America. Major trucking corridor for industrial goods
- Puerto Iguazú / Foz do Iguaçu — key crossing for goods heading to southern Brazil (Paraná, Santa Catarina)
- Hidrovía Paraná-Paraguay — river barge transport for grains, minerals, and bulk commodities. Significantly cheaper than road transport
- Buenos Aires → Santos — maritime route for larger volumes. 5-7 day transit time
The Siscomex (Brazilian customs) and AFIP/Aduana (Argentine customs) systems are integrated for Mercosur trade, simplifying documentation. The MIC/DTA (Manifiesto Internacional de Carga / Declaração de Trânsito Aduaneiro) is the standard border transit document.
Regulatory considerations
While Mercosur has harmonized some standards, separate Brazilian certification is still required for many products:
- ANVISA — pharmaceuticals, food, cosmetics. ANMAT (Argentine) registration does not replace ANVISA, but some Mercosur harmonization exists for pharma GMP
- INMETRO — electrical equipment, toys, automotive parts. IRAM (Argentine) certification does not replace INMETRO
- MAPA — SENASA (Argentine SPS authority) and MAPA have bilateral agreements for most agricultural products, facilitating cross-border trade
Practical next steps
- Find your product's NCM code — Argentina and Brazil share the same NCM nomenclature
- Verify Mercosur Rules of Origin for your product with your despachante or chamber
- Obtain Certificate of Origin from an authorized Argentine entity
- Calculate the full landed cost — even at 0% duty, IPI, PIS, COFINS, and ICMS still apply
- Contact CERA or Cámara Argentina de Comercio for bilateral trade support
0% import duty ≠ 0% total tax
Even with Mercosur duty-free access, Brazilian internal taxes still apply: IPI (0-30%), PIS (2.1%), COFINS (9.65%), ICMS (17-22%), and AFRMM (8% for maritime shipments). Use the calculator to see the full landed cost.