HS 2004 · Vegetable and fruit preparations
Frozen prepared vegetables
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur frozen prepared vegetables is up to 17.4% today and reaches zero by 2036 (1 line only gets a quota, an entry price or similar component still applies on 1 line); Brazil's duty on EU frozen prepared vegetables is up to 11.4% today and reaches zero by 2036.
Rates at a glance
Into the EU from Mercosur
8 tariff linesPreferential duty 2026
5.1–17.4%
plus specific duties on 1 line
Duty-free on all phased lines by
2036
Agreement base rate
5.1–19.2%
plus specific duties on 1 line
Applied MFN rate today
5.1–19.2%
Into Brazil from the EU
2 tariff linesPreferential duty 2026
11.2–11.4%
Duty-free on all phased lines by
2036
Agreement base rate
14%
Applied MFN rate today
12.6%
Work out the duty on your shipment
Opens the calculator with heading 2004 and the corridor filled in.
About this product
Frozen chips and other prepared frozen vegetables are phased out by the EU, while sweetcorn is covered by a quota. Mercosur removes its duties on European frozen vegetable products over a medium or long schedule. The line table shows which product is on which path.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 6.6–17.4% | 0 / 8 |
| 2027 | 5.7–15.7% | 0 / 8 |
| 2028 | 4.7–13.9% | 0 / 8 |
| 2029 | 3.8–12.2% | 0 / 8 |
| 2030 | 2.8–10.4% | 0 / 8 |
| 2031 | 1.9–8.7% | 0 / 8 |
| 2032 | 0.9–6.9% | 0 / 8 |
| 2033 | 0–5.2% | 4 / 8 |
| 2034 | 0–3.4% | 4 / 8 |
| 2035 | 0–1.7% | 4 / 8 |
| 2036 | 0% | 7 / 8 |
1 line also carries a specific duty in 2026, cut on the same schedule.
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 11.2–11.4% | 0 / 2 |
| 2027 | 9.8–10.3% | 0 / 2 |
| 2028 | 8.4–9.1% | 0 / 2 |
| 2029 | 7–8% | 0 / 2 |
| 2030 | 5.5–6.8% | 0 / 2 |
| 2031 | 4.1–5.7% | 0 / 2 |
| 2032 | 2.7–4.5% | 0 / 2 |
| 2033 | 1.3–3.4% | 0 / 2 |
| 2034 | 0–2.2% | 1 / 2 |
| 2035 | 0–1.1% | 1 / 2 |
| 2036 | 0% | 2 / 2 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 7× 4
- 10× 3
- SC× 1
EU → Mercosur
- 8× 1
- 10× 1
Tariff-rate quotas
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 14% | 12.6% | 11.2–11.4% | 2036 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 14% | 12.6% | 11.2–11.4% | 2036 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 14% | 12.6% | 11.2–11.4% | 2036 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 14% | 12.6% | 11.2–11.4% | 2036 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 8 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 2004 10 10 | Cooked potatoes, frozen | 7 | 14.4% | 14.4% | 12.6% | Freefrom 2033 |
| 2004 10 91 | Potatoes, prepared or preserved in the form of flour, meal or flakes, frozen | 7 | 7.6% + EA | 7.6% + EA | 6.6% + EA | Freefrom 2033 |
| 2004 10 99 | Potatoes, prepared or preserved otherwise than by vinegar or acetic acid, frozen (excl. cooked only and in the form of flour, meal or flakes) | 7 | 17.6% | 17.6% | 15.4% | Freefrom 2033 |
| 2004 90 10 | Sweetcorn "Zea Mays var. Zaccharata", prepared or preserved otherwise than by vinegar or acetic acid, frozen | SC | 5.1% + 9.40 EUR/100 kg/net | 5.1% + 9.40 EUR/100 kg/net (DTNE) | 5.1% + 9.40 EUR/100 kg/netIn quota: Free | 5.1% + 9.40 EUR/100 kg/net |
| 2004 90 30 | Sauerkraut, capers and olives, prepared or preserved otherwise than by vinegar or acetic acid, frozen | 10 | 16% | 16% | 14.5% | Freefrom 2036 |
| 2004 90 50 | Peas " Pisum sativum " and immature beans " Phaseolus spp.", prepared or preserved otherwise than by vinegar or acetic acid, frozen | 10 | 19.2% | 19.2% | 17.4% | Freefrom 2036 |
| 2004 90 91 | Frozen cooked onions | 7 | 14.4% | 14.4% | 12.6% | Freefrom 2033 |
| 2004 90 98 | Vegetables and mixtures of vegetables, prepared or preserved otherwise than by vinegar or acetic acid, frozen (excl. preserved by sugar, and tomatoes, mushrooms, truffles, potatoes, sweetcorn " Zea Mays var. saccharata ", sauerkraut, capers, olives, peas " Pisum sativum ", beans " Phaseolus spp." and cooked onions, unmixed) | 10 | 17.6% | 17.6% | 15.9% | Freefrom 2036 |
Into Brazil from the EU: 2 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 2004 10 00 | Potatoes prepared or preserved, frozen | 8 | 14% | 12.6% | 11.2% | Freefrom 2034 |
| 2004 90 00 | Other vegetable products, prepared/preserved, frozen except in vinegar, etc. | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
Related products
- 2002Prepared tomatoes
- 2005Preserved vegetables
- 2007Jams and fruit purées
- 2008Prepared and preserved fruit and nuts
- 2009Fruit juice
- 2101Coffee and tea extracts
All headings in chapter 20: Vegetable and fruit preparations
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.