HS 0208.40: Meat and edible meat offal; of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia), fresh, chilled or frozen
Brazil import duty rates — Updated May 2026
HS 0208.40 covers meat and edible meat offal; of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia), fresh, chilled or frozen under Brazil's NCM classification. This heading maps to 1 Brazilian NCM code with import duty (II) of 9%. Under the EU-Mercosur agreement, EU-origin products in this category benefit from progressive tariff reduction.
Regulatory agencies
Products under this heading may require pre-approval before customs clearance. Learn more
EU-Mercosur impact
Sensitive category. EU-Mercosur includes a TRQ of 99,000 tonnes for beef at reduced tariffs, not full elimination.
NCM codes under HS 0208.40
| NCM Code | Description (PT — official) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 0208.40.00 | - De baleias, golfinhos e botos (mamíferos da ordem Cetacea); de peixes-boi (manatins) e dugongos (mamíferos da ordem Sirenia); de otárias e focas, leões-marinhos e morsas (mamíferos da subordem Pinnipedia) | 9% | 0% | — | Calculate → |
How to import meat and edible meat offal; of whales, dolphins and porpoises (mammals of the order cetacea); of manatees and dugongs (mammals of the order sirenia); of seals, sea lions and walruses (mammals of the suborder pinnipedia), fresh, chilled or frozen into Brazil
- Confirm the NCM code — the table above shows 1 NCM code under HS 0208.40. Your Brazilian customs broker will determine the exact 8-digit NCM.
- Check the import duty — rates for this heading are 9%. This is the base rate before other taxes.
- Calculate the full landed cost — Brazil charges 7 cascading taxes on imports: II, IPI, PIS, COFINS, ICMS, AFRMM, and Siscomex fee.
- Verify regulatory requirements — check if ANVISA, INMETRO, MAPA, or other agencies require pre-clearance for your product.
Brazil Import Taxes Explained
Complete guide to the 7 cascading taxes on every import.
How to Export to Brazil
Step-by-step guide for foreign companies.
Calculate your landed cost
Enter CIF value and get a breakdown of all 7 Brazilian import taxes for HS 0208.40.