HS 0304.99: Fish meat, excluding fillets, whether or not minced; frozen, n.e.c. in item no. 0304.9
Brazil import duty rates — Updated May 2026
HS 0304.99 covers fish meat, excluding fillets, whether or not minced; frozen, n.e.c. in item no. 0304.9 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. In 2024, Brazil imported $19.2M worth of these products, with Chile as the leading supplier.
Regulatory agencies
Products under this heading may require pre-approval before customs clearance. Learn more
EU-Mercosur impact
Most fishery products will see tariff elimination over 10 years. EU aquaculture exports (salmon, cod) benefit significantly.
Brazil imports — 2024
Source: UN ComtradeTop exporters to Brazil
CIF values in USD. Percentage = share of Brazil's total imports for this HS heading.
NCM codes under HS 0304.99
| NCM Code | Description (PT — official) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 0304.99.00 | -- Outros | 9% | 0% | — | Calculate → |
How to import fish meat, excluding fillets, whether or not minced; frozen, n.e.c. in item no. 0304.9 into Brazil
- Confirm the NCM code — the table above shows 1 NCM code under HS 0304.99. 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 0304.99.