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Proofs of Origin and ATLAS Codes in the EU-MERCOSUR Trade Agreement: Key Requirements for Exporters

  • The EU-MERCOSUR Interim Trade Agreement (ITA) allows provisional application from 01.05.2026, introducing new preference proofs and ATLAS codings for trade between the EU and MERCOSUR countries.
  • Preferential tariffs require a “statement on origin” from the exporter; EU exporters must use the template in Annex 3 C, while MERCOSUR exporters can use a “certificate of origin” (Annex 3 D) during a transition period, except Paraguay, which only uses the certificate.
  • The statement on origin must strictly follow the prescribed wording, be supported by documentation, and can be issued on various commercial documents, including electronically.
  • Exporters must include their reference number: EU exporters use the REX number (no signature needed), while MERCOSUR exporters must provide country-specific tax numbers and signatures; Paraguay does not require a reference number during the transition.
  • These reference numbers are essential for customs checks and origin verification.

Source: awb-international.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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