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Regulatory Calendar

All European deadlines impacting your MERCOSUR trade. Filter by regulation, year or impact level to anticipate your obligations.

Next critical deadlineEUDR — Application for large and medium enterprises— 256 days remaining
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21 deadlines shown
AELECompletedHigh
23 August 2019

Signing of the EFTA-MERCOSUR agreement (in substance)

Free trade agreement concluded in substance between EFTA States (Switzerland, Norway, Iceland, Liechtenstein) and MERCOSUR States. Covers approximately 95% of Swiss exports to MERCOSUR.

EUDRCompletedHigh
29 June 2023

Adoption of the EUDR regulation (2023/1115)

The European Parliament and Council adopt the Deforestation-free Products Regulation. Covers 7 commodities: soy, palm oil, wood, cocoa, coffee, rubber, cattle and their derivatives.

CBAMCompletedMedium
1 October 2023

CBAM — Start of transitional phase

Start of the transitional phase of the Carbon Border Adjustment Mechanism. Quarterly reporting obligation on embedded emissions for CBAM product importers (steel, aluminium, cement, fertilisers, electricity, hydrogen).

CS3DCompletedHigh
25 July 2024

Adoption of the CS3D Directive (2024/1760)

The EU Council adopts the Corporate Sustainability Due Diligence Directive (CS3D). Requires large companies to identify, prevent and mitigate adverse human rights and environmental impacts in their value chains.

iTACompletedHigh
6 December 2024

Political conclusion of the EU-MERCOSUR agreement

Announcement of the political conclusion of the EU-MERCOSUR Association Agreement in Montevideo, after over 25 years of negotiations.

AELECurrentMedium
2025

Ratification process ongoing

Parliamentary ratification ongoing in EFTA and MERCOSUR States. Brazil has advanced in its ratification process. Provisional application date not yet set.

CBAMCurrentHigh
1 January 2026

CBAM — Definitive phase (certificate purchase)

Entry into force of the definitive CBAM phase. Importers must now purchase CBAM certificates to cover embedded carbon emissions in their imports. Q1 2026 price: €75.36/tonne CO₂.

EUDRCompletedMedium
February 2026

Commission: no reopening, targeted simplifications

The European Commission confirms it will not reopen the EUDR regulation but proposes targeted adjustments to simplify due diligence obligations, particularly for SMEs.

CS3DCompletedMedium
24 February 2026

Omnibus Directive — CS3D/CSRD simplification

Adoption of Directive (EU) 2026/470 revising CS3D and CSRD. Applicability thresholds raised, timelines extended, obligations simplified for SMEs.

CSRDCompletedMedium
18 March 2026

CSRD — Omnibus revision adopted

Directive (EU) 2026/470 simplifies CSRD sustainability reporting obligations. Applicability thresholds raised, scope reduced, timelines extended for listed SMEs.

iTACurrentHigh
1 May 2026

Provisional application of the EU-MERCOSUR iTA

Provisional entry into force of the interim Trade Agreement (iTA). Immediate elimination of customs duties on 14.5% of Brazilian imports from the EU. Start of progressive tariff dismantling.

iTACurrentHigh
1 May 2026

Category A — Immediate tariff elimination

Customs duties reduced to 0% upon entry into force for Category A products. Covers approximately 14.5% of Brazilian tariff lines for EU imports.

EUDRUpcomingHigh256 days remaining
30 December 2026

EUDR — Application for large and medium enterprises

EUDR application date for large and medium enterprises (after postponement). Full due diligence obligation: plot geolocation, compliance declarations, traceability of 7 commodities.

CBAMUpcomingMedium258 days remaining
1 January 2027

CBAM — Shift to weekly pricing

CBAM certificate pricing shifts from quarterly to weekly system, aligned with average EU ETS allowance price. Increases responsiveness to market conditions.

CS3DUpcomingHigh335 days remaining
19 March 2027

CS3D — Transposition deadline

Deadline for transposition of the CS3D Directive (as amended by the Omnibus Directive) into national law of EU Member States.

EUDRUpcomingMedium438 days remaining
30 June 2027

EUDR — Application for micro and small enterprises

Extension of EUDR application to micro and small enterprises. Simplified obligations but due diligence required.

CS3DUpcomingHigh439 days remaining
2027

CS3D — Application to largest companies

First wave of CS3D application: EU companies with more than 5,000 employees and net worldwide turnover exceeding €1,500M (thresholds revised by Omnibus).

iTAUpcomingMedium1474 days remaining
May 2030

Category B — 4-year elimination

End of tariff dismantling for Category B products (4 annual linear reduction steps). Covers certain industrial and chemical products.

iTAUpcomingMedium2570 days remaining
May 2033

Category C — 7-year elimination

End of tariff dismantling for Category C products (7 annual steps). Covers sensitive industrial products.

iTAUpcomingMedium3666 days remaining
May 2036

Category D — 10-year elimination

End of dismantling for Category D (10 annual steps). Covers the most protected MERCOSUR-side products.

iTAUpcomingHigh5492 days remaining
May 2041

Category E — 15-year elimination

End of tariff dismantling for the most sensitive products (Category E, 15 years). Covers certain agricultural and automotive products.

Disclaimer

This calendar is provided for informational purposes. Dates may change based on EU institutional decisions. Last updated: April 2026. Consult official sources (EU Official Journal, institutional websites) for definitive dates.

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