Brazil NCM Code Guide (2026)

How Import Duties Work in Brazil

Importing goods into Brazil involves navigating a complex tax and duty structure, often considered one of the most intricate globally. The Brazilian customs system, managed primarily through the Integrated Foreign Trade System (SISCOMEX), levies several taxes and contributions on imported products. Understanding these components is crucial for calculating the total landed cost.

Key Duty Components:

• II (Imposto de Importação - Import Duty): This is a federal tax levied on the customs value of the goods. Brazil is a member of Mercosur, and the II rates are largely based on the Common External Tariff (TEC - Tarifa Externa Comum) agreed upon by Mercosur member states. Rates vary significantly by product, from 0% to 35%.
• IPI (Imposto sobre Produtos Industrializados - Excise Tax on Manufactured Products): A federal tax applied to manufactured goods, whether domestic or imported. The IPI rate depends on the product's NCM classification and can range from 0% to over 300% for certain items like tobacco.
• PIS/COFINS (Programa de Integração Social / Contribuição para o Financiamento da Seguridade Social - Social Contributions): These are federal social contributions levied on the value of imported goods. The combined rate typically stands around 9.25% (PIS 1.65% + COFINS 7.6%).
• ICMS (Imposto sobre Operações relativas à Circulação de Mercadorias e sobre Prestações de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação - State VAT): This is a state-level value-added tax, making it particularly complex as rates vary significantly by state (e.g., from 7% to 25%) and by product. ICMS is calculated "por dentro" (gross-up method), meaning the tax itself is included in its own calculation base, effectively increasing the final tax burden.

Formula for Calculating Total Landed Cost (Simplified):

The calculation of total landed cost in Brazil is highly intricate due to the cascading nature of taxes, especially ICMS. A simplified representation is:

Customs Value (CIF) = Product Value + International Freight + Insurance

Base for II = Customs Value

II = Base for II * II Rate

Base for IPI = Customs Value + II

IPI = Base for IPI * IPI Rate

Base for PIS/COFINS = Customs Value

PIS/COFINS = Base for PIS/COFINS * PIS/COFINS Rate

Base for ICMS = (Customs Value + II + IPI + PIS/COFINS + SISCOMEX Fee + Other Charges) / (1 - ICMS Rate)

ICMS = Base for ICMS * ICMS Rate

Total Landed Cost = Customs Value + II + IPI + PIS/COFINS + ICMS + SISCOMEX Fee + AFRMM + Customs Broker Fees + Storage + Other Logistics Costs

Surcharges and Special Taxes:

• SISCOMEX Fee: An administrative fee charged for each Import Declaration (DI) registered in the SISCOMEX system.
• AFRMM (Adicional ao Frete para Renovação da Marinha Mercante - Merchant Marine Renewal Surcharge): A tax levied on international sea freight for imports, typically 25% of the sea freight value.
• Anti-dumping Duties: Brazil may impose anti-dumping duties on specific products from certain countries to protect domestic industries.

NCM Code Structure

Brazil utilizes the NCM (Nomenclatura Comum do Mercosul) classification system, which is an 8-digit code based on the globally recognized 6-digit Harmonized System (HS) developed by the World Customs Organization (WCO).

• The first six digits of the NCM code correspond directly to the international HS code, providing a standardized global classification.
• The seventh and eighth digits are specific to Mercosur, allowing for further detailing and differentiation of products within the bloc. These additional digits are crucial for determining specific tax rates (II, IPI, PIS/COFINS, ICMS) and other regulatory requirements in Brazil.

Example Mapping:

• Global HS Code: 8471.30 - Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display.
• Brazilian NCM Code: 8471.30.12 - Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display, with a screen diagonal of less than 35.5 cm (14 inches).

This extension allows Brazil and other Mercosur countries to apply specific tariffs and regulations to more granular product categories.

Top Imported Products

Brazil's economy relies on a diverse range of imported goods to support its industrial and consumer needs. Key import categories include:

• Petroleum Oils and Bituminous Minerals (trade data)
• Electronic Integrated Circuits and Microassemblies (trade data)
• Organic Chemicals (trade data)
• Motor Vehicles for the Transport of Persons (trade data)
• Parts and Accessories for Tractors and Motor Vehicles (trade data)
• Medicaments (including veterinary medicaments) (trade data)
• Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus (trade data)
• Polymers of Ethylene, in Primary Forms (trade data)
• Wheat and Meslin (trade data)

Most Used HS Codes in Brazil

Based on Brazil's trade profile, some of the most frequently used HS (and thus NCM) codes include:

• 2709 - Petroleum oils and oils obtained from bituminous minerals, crude
• 8471 - Automatic data processing machines and units thereof
• 8703 - Motor cars and other motor vehicles principally designed for the transport of persons
• 3004 - Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale
• 3901 - Polymers of ethylene, in primary forms
• 7208 - Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not in coils, not further worked than hot-rolled
• 1006 - Rice
• 0901 - Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
• 2902 - Cyclic hydrocarbons
• 8517 - Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28

Duty Rate Comparison

Comparing import duty rates across different regions highlights the varying trade policies and economic priorities. The rates below are indicative and can vary based on specific product characteristics, trade agreements, and origin.

Note: Brazilian rates are for Import Duty (II) only and do not include IPI, PIS/COFINS, or ICMS, which significantly increase the total tax burden. USA and EU rates are Most Favored Nation (MFN) tariffs, which can be lower or zero under specific free trade agreements.

Brazil Trade Overview

Brazil is a major global trading nation, leveraging its vast natural resources and growing industrial base. Its trade policies are influenced by its membership in Mercosur, aiming to foster regional economic integration while engaging with global partners.

• Approximate Total Imports: Annually around $250-300 billion USD.
• Approximate Total Exports: Annually around $300-350 billion USD, often resulting in a trade surplus.

Top 5 Trading Partners:

1. China
2. United States
3. Argentina
4. European Union (as a bloc)
5. Germany

Key Trade Sectors:

• Agriculture: Soybeans, sugar, coffee, corn, beef, poultry.
• Mining: Iron ore, crude petroleum, gold.
• Manufacturing: Motor vehicles, machinery, chemicals, processed foods.
• Oil & Gas: Crude petroleum and refined petroleum products.

For more detailed trade statistics and analysis, visit our Brazil Trade Data page.

Import Requirements

Importing into Brazil requires adherence to a strict regulatory framework. Non-compliance can lead to significant delays, fines, and even seizure of goods.

Required Licenses/Registrations:

• RADAR (Registro e Rastreamento da Atuação dos Intervenientes Aduaneiros): All companies intending to import or export in Brazil must be registered with SISCOMEX through the RADAR system. This registration verifies the company's legal existence and financial capacity.
• Specific Agency Approvals: Depending on the product, additional licenses or approvals may be required from various regulatory bodies, such as:
  • ANVISA (Agência Nacional de Vigilância Sanitária) for health-related products (food, pharmaceuticals, cosmetics, medical devices).
  • MAPA (Ministério da Agricultura, Pecuária e Abastecimento) for agricultural products, live animals, and plant products.
  • INMETRO (Instituto Nacional de Metrologia, Qualidade e Tecnologia) for products requiring certification of quality and safety standards.
  • IBAMA (Instituto Brasileiro do Meio Ambiente e dos Recursos Naturais Renováveis) for environmentally sensitive goods.

Key Documentation:

• Commercial Invoice: Detailed description of goods, value, Incoterms, and parties involved.
• Packing List: Itemized list of contents per package, weight, and dimensions.
• Bill of Lading (B/L) or Air Waybill (AWB): Transport document.
• Certificate of Origin: Required for preferential tariff treatment under trade agreements or for certain regulatory purposes.
• Import Declaration (DI - Declaração de Importação or DUIMP - Declaração Única de Importação): The electronic document registered in SISCOMEX, detailing all aspects of the import. DUIMP is the newer, more integrated declaration being rolled out.
• Proof of Payment of Duties and Taxes: Confirmation of payment for all applicable taxes.
• Other Specific Licenses/Certificates: As required by the product and regulatory agencies.

Customs Process Overview:

The import process in Brazil typically involves:

1. RADAR Registration: Ensuring the importer is properly registered.
2. Pre-Shipment Analysis: Verifying NCM classification, import licenses, and required documentation.
3. Arrival of Goods: Goods arrive at a Brazilian port or airport.
4. Registration of DI/DUIMP: The importer or their customs broker registers the Import Declaration in SISCOMEX.
5. Payment of Duties and Taxes: All applicable taxes (II, IPI, PIS/COFINS, ICMS, SISCOMEX fee, AFRMM) must be paid.
6. Customs Clearance: The DI/DUIMP is submitted for customs analysis. Goods are directed to one of four "channels" (green, yellow, red, gray) based on risk assessment, determining the level of inspection.
7. Release of Goods: Once cleared, goods are released for delivery to the importer.

How to Find the Correct NCM Code

Accurate NCM classification is paramount for successful importing into Brazil. Misclassification can lead to incorrect duty payments, fines, delays, and legal issues.

Classification Tips Specific to Brazil:

• Consult Official NCM Tables: The Brazilian Federal Revenue (Receita Federal do Brasil) publishes the official NCM tables and explanatory notes. These are the primary source for classification.
• Understand the Mercosur Extensions: Pay close attention to the 7th and 8th digits of the NCM, as these provide specific details that can significantly impact tax rates and regulatory requirements.
• Detailed Product Description: Provide a comprehensive description of your product, including its composition, function, materials, and intended use. This detail is crucial for precise classification.
• Seek Expert Advice: Given the complexity of the Brazilian tax system, consulting with experienced customs brokers or trade consultants specializing in Brazil is highly recommended.
• Binding Rulings (Consulta de Classificação Fiscal): For complex or ambiguous cases, importers can request a binding ruling from the Receita Federal do Brasil to obtain an official and legally binding NCM classification for their product.

Common Mistakes:

• Using only 6-digit HS Codes: While the first six digits are global, the full 8-digit NCM is required for Brazilian customs.
• Incomplete Product Description: Vague descriptions often lead to incorrect classification or requests for additional information, causing delays.
• Assuming Rates: Never assume duty rates based on similar products or other countries. Always verify the specific NCM and its associated tax rates in Brazil.
• Ignoring Regulatory Approvals: Failing to obtain necessary licenses from ANVISA, MAPA, INMETRO, etc., before import.

To assist with your classification needs, use our HS Code Finder Tool.

Frequently Asked Questions

What is NCM?

NCM stands for "Nomenclatura Comum do Mercosul" (Mercosur Common Nomenclature). It is an 8-digit product classification system used by Brazil and other Mercosur member countries (Argentina, Paraguay, Uruguay) for customs, statistical, and tax purposes. The first six digits align with the international Harmonized System (HS) code, while the last two digits provide further detail specific to Mercosur.

How do I calculate the total duty and taxes for importing into Brazil?

Calculating the total landed cost in Brazil is complex due to multiple taxes (II, IPI, PIS/COFINS, ICMS) and their cascading nature. You start with the Customs Value (CIF), then apply II, IPI, PIS/COFINS, and finally ICMS, which is calculated on a base that includes all previous taxes and the ICMS itself. Additionally, administrative fees like the SISCOMEX fee and AFRMM (for sea freight) apply. It is highly recommended to use a specialized customs broker or a landed cost calculator that accounts for Brazil's specific tax structure.

Is the HS code the same worldwide?

The Harmonized System (HS) code is a globally standardized 6-digit numerical method of classifying traded products. While the first six digits are uniform across most countries, individual nations or economic blocs (like Mercosur with NCM) often add further digits (typically 2 to 4) to the HS code for more specific classification, tariff application, and statistical purposes. So, while the base is global, the full code used for customs clearance can vary by country.

What is RADAR and why do I need it to import into Brazil?

RADAR (Registro e Rastreamento da Atuação dos Intervenientes Aduaneiros) is a mandatory registration system managed by the Brazilian Federal Revenue (Receita Federal do Brasil). It grants companies access to SISCOMEX, the integrated foreign trade system. Without a valid RADAR registration, a company cannot legally import or export goods into or out of Brazil. It serves to verify the legal existence, financial capacity, and operational capability of companies involved in foreign trade.

How long does customs clearance typically take in Brazil?

Customs clearance times in Brazil can vary significantly. For low-risk shipments (Green Channel), clearance can be relatively quick, sometimes within a few days. However, shipments directed to Yellow, Red, or Gray Channels, which require document review, physical inspection, or special customs control, can take weeks or even months, especially if documentation is incomplete or discrepancies are found. Factors like product type, origin, importer's history, and current customs workload all influence the timeline.