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20 January 2026

Legal News Alert - Special Edition: January 20

PAGBAM Legal News Alert Special Edition - Alerta de Novedades Legales Edición Especial - Derecho Aduanero

20/01/2026

ALERTA DE NOVEDADES LEGALES

LEGAL NEWS ALERT

Derecho Aduanero

Customs Law

Acuerdo entre la Unión Europea y el Mercosur

Luego de varios años de negociaciones, el pasado 9 de enero de 2026, la Unión Europea dio luz verde a la firma del Acuerdo de Libre Comercio con el Mercosur, el cual fue rubricado oficialmente en Paraguay el pasado 17 de enero.

Este histórico paso busca crear la mayor zona de libre comercio del mundo, eliminando barreras arancelarias y fomentando la cooperación entre ambos bloques.

El pacto se divide en dos instrumentos jurídicos para agilizar su puesta en marcha:

  • Acuerdo Comercial Interino (“iTA”) El cual se centra exclusivamente en la apertura de mercados y comercio. Al ser una competencia exclusiva de la Unión Europea, su principal ventaja es que  no requiere la ratificación individual de cada Estado parte de la Unión Europea; sólo necesita la aprobación del Consejo y del Parlamento Europeo. 
  • Acuerdo de Asociación (“EMPA”), que constituye un marco más amplio que incluye pilares políticos y de cooperación. Este sí requiere la ratificación parlamentaria de todos los Estados miembros de la Unión Europea para su vigencia plena.

De esta manera, el iTA permitirá que las ventajas comerciales comiencen a regir antes. Una vez que el EMPA sea ratificado por todos, este absorberá y reemplazará al acuerdo interino.

A pesar de la rúbrica reciente, la entrada en vigor no es inmediata. El Parlamento Europeo debe ahora aprobarlo y es esperable resistencia de sectores como el agrícola.

En lo que respecta al Mercosur, cada Estado miembro (Argentina, Brasil, Uruguay y Paraguay) debe iniciar su proceso de internalización. Esto implica que el acuerdo debe ser aprobado por el Congreso Nacional de cada estado. El tratado comenzará a regir de forma individual para cada país a medida que sus legislaturas completen la ratificación y depositen el instrumento ante la Secretaría del Mercosur.

A través del Decreto 24/2026, publicado en el Boletín Oficial el 19 de enero de 2026, el Poder Ejecutivo Nacional convocó a Sesiones Extraordinarias para tratar el Proyecto de Ley que ratifica el Acuerdo de Libre Comercio entre el Mercosur y la Unión Europea, formalizando así el comienzo de su etapa de internalización legislativa.

Una vez aprobado, se activará el calendario de eliminación o reducción progresiva de aranceles, abriendo una nueva era de oportunidades para las exportaciones e inversiones regionales.

Para mayor información, por favor contactar a Andrés M. Galíndez y Germán A. Martín Quirán.

EU-Mercosur Partnership Agreement

Following several years of negotiations, on January 9, 2026, the European Union authorized the signing of the Free Trade Agreement with Mercosur, which was officially signed in Paraguay on January 17. 

This historic milestone aims to establish the world’s largest free trade area by eliminating tariff barriers and fostering cooperation between both blocs. To expedite its implementation, the pact has been structured into two distinct legal instruments:

  • Interim Trade Agreement (“iTA”): Focused exclusively on market access and trade liberalization. Being an exclusive EU competence, its main benefit is that it  does not require individual ratification by each EU Member State; it only requires the consent of the European Council and the European Parliament.
  • EU-Mercosur Partnership Agreement (“EMPA”): A broader framework encompassing political and cooperation pillars. Unlike the iTA, the EMPA requires parliamentary ratification by all EU Member States to fully enter into force.

Under this structure, the iTA allows trade benefits to take effect more quickly. Once the EMPA is ratified by all parties, it will supersede the Interim Agreement.

Despite the recent signing, entry into force is not immediate. The European Parliament must now ratify the agreement and resistance from sectors such as agriculture is highly likely. 

Regarding Mercosur, each Member State (Argentina, Brazil, Uruguay, and Paraguay) must initiate its domestic ratification and incorporation process, requiring approval by their respective National Congresses. The treaty will enter into force individually for each country as their legislatures complete the ratification process and deposit the instrument with the Mercosur Secretariat.

By means of Decree No. 24/2026, published in the Official Gazette on January 19, 2026, the National Executive Branch called  the Congress to Extraordinary Sessions to address the Bill ratifying the Free Trade Agreement between Mercosur and the European Union, thereby formalizing the commencement of its legislative internalization stage.

Once approved, the staged phase-out or elimination of tariffs shall be triggered, marking the start of a new era of opportunities for regional exports and investment.

For further information, please refer to Andrés M. Galíndez and Germán A. Martín Quirán.

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Aviso: esta publicación y la información contenida en la misma no tiene por objeto reemplazar la consulta con un asesor legal.
Notice: this legal news alert is not intended to replace legal advice but to provide information of general interest.

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