HS 0305.49: Fish; smoked, whether or not cooked before or during smoking, n.e.c. in item no. 0305.4, includes fillets, but excludes edible fish offal
Brazil import duty rates — Updated May 2026
HS 0305.49 covers fish; smoked, whether or not cooked before or during smoking, n.e.c. in item no. 0305.4, includes fillets, but excludes edible fish offal under Brazil's NCM classification. This heading maps to 3 Brazilian NCM codes with import duty (II) ranging from 0%–9%. Under the EU-Mercosur agreement, EU-origin products in this category benefit from progressive tariff reduction. In 2024, Brazil imported $1.3M worth of these products, with Japan 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 0305.49
| NCM Code | Description (PT — official) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 0305.49.10 | Bacalhau-do-atlântico (Gadus morhua), bacalhau-da-groelândia (Gadus ogac) e bacalhau-do-pacífico (Gadus macrocephalus) | 0% | 3.25% | — | Calculate → |
| 0305.49.20 | Saithe (Pollachius virens), ling (Molva molva) e zarbo (Brosme brosme) | 9% | 0% | — | Calculate → |
| 0305.49.90 | Outros | 9% | 0% | — | Calculate → |
How to import fish; smoked, whether or not cooked before or during smoking, n.e.c. in item no. 0305.4, includes fillets, but excludes edible fish offal into Brazil
- Confirm the NCM code — the table above shows 3 NCM codes under HS 0305.49. Your Brazilian customs broker will determine the exact 8-digit NCM.
- Check the import duty — rates for this heading range from 0%–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 0305.49.