HS Chapter 24
Tobacco and manufactured tobacco substitutes
Updated May 2026 — Source: Receita Federal (TEC/TIPI), CAMEX, MDIC
25
NCM codes
16
HS headings
9%–18%
Import duty range
0
Ex-Tarifário NCMs
Exporter insight
Tobacco products face the highest IPI rates in Brazil (up to 300%) plus specific taxes. This is the most heavily taxed import category by far.
Regulatory agencies
ANVISA
Products in this chapter may require pre-approval from these agencies before customs clearance.
EU-Mercosur impact
Minimal concessions. Tobacco remains heavily regulated and taxed regardless of origin.
Common products in this chapter
CigarettesCigarsPipe tobaccoUnmanufactured tobacco
All NCM codes in Chapter 24
25 codes across 16 headings| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 2401.10.10 | Em folhas, sem secar nem fermentar | 12.6% | NT | — | Calculate → |
| 2401.10.20 | Em folhas secas ou fermentadas tipo capeiro | 12.6% | NT | — | Calculate → |
| 2401.10.30 | Em folhas secas em secador de ar quente (flue cured), do tipo Virgínia | 12.6% | NT | — | Calculate → |
| 2401.10.40 | Em folhas secas, com um conteúdo de óleos voláteis superior a 0,2 %, em peso, do tipo turco | 9% | NT | — | Calculate → |
| 2401.10.90 | Outros | 12.6% | NT | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 2401.20.10 | Em folhas, sem secar nem fermentar | 12.6% | 30% | — | Calculate → |
| 2401.20.20 | Em folhas secas ou fermentadas tipo capeiro | 12.6% | 30% | — | Calculate → |
| 2401.20.30 | Em folhas secas em secador de ar quente (flue cured), do tipo Virgínia | 12.6% | 30% | — | Calculate → |
| 2401.20.40 | Em folhas secas (light air cured), do tipo Burley | 12.6% | 30% | — | Calculate → |
| 2401.20.90 | Outros | 12.6% | 30% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 2401.30.00 | - Desperdícios de tabaco | 12.6% | NT | — | Calculate → |
2402.10Cigars, cheroots and cigarillos; containing tobacco including the weight of every band, wrapper or attachment thereto
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 2402.10.00 | - Charutos e cigarrilhas, que contenham tabaco | 18% | 300% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 2402.20.00 | - Cigarros que contenham tabaco | 18% | 30% | — | Calculate → |
2402.90Cigars, cigarillos and cheroots; containing tobacco substitutes including the weight of every band, wrapper or attachment thereto
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 2402.90.00 | - Outros | 18% | 300% | — | Calculate → |
2403.11Tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 2403.11.00 | -- Tabaco para narguilé (cachimbo de água) mencionado na Nota de subposição 1 do presente Capítulo | 18% | 30% | — | Calculate → |
2403.19Tobacco; smoking, other than water pipe tobacco, whether or not containing tobacco substitutes in any proportion
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 2403.19.00 | -- Outros | 18% | 30% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 2403.91.00 | -- Tabaco "homogeneizado" ou "reconstituído" | 12.6% | 30% | — | Calculate → |
| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 2403.99.10 | Extratos e molhos | 12.6% | 30% | — | Calculate → |
| 2403.99.90 | Outros | 16.2% | 30% | — | Calculate → |
2404.11Products containing tobacco or reconstituted tobacco, intended for inhalation without combustion
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 2404.11.00 | -- Que contenham tabaco ou tabaco reconstituído | 12.6% | 30% | — | Calculate → |
2404.12Products containing nicotine, other than tobacco or reconstituted tobacco, intended for inhalation without combustion
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 2404.12.00 | -- Outros, que contenham nicotina | 12.6% | 10% | — | Calculate → |
2404.19Products containing tobacco or nicotine substitutes, intended for inhalation without combustion
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 2404.19.00 | -- Outros | 16.2% | 30% | — | Calculate → |
2404.91Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for oral application
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 2404.91.00 | -- Para aplicação oral | 14.4% | 0% | — | Calculate → |
2404.92Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for transdermal application
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 2404.92.00 | -- Para aplicação percutânea | 12.6% | 10% | — | Calculate → |
2404.99Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, by ways other than inhalation, and other than oral or transdermal application
Details →| NCM | Description (PT) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 2404.99.00 | -- Outros | 12.6% | 10% | — | Calculate → |
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