HS 2404.99: Products 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
Brazil import duty rates — Updated May 2026
HS 2404.99 covers products 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 under Brazil's NCM classification. This heading maps to 1 Brazilian NCM code with import duty (II) of 12.6%. Under the EU-Mercosur agreement, EU-origin products in this category benefit from progressive tariff reduction. In 2024, Brazil imported $95K worth of these products, with Estonia as the leading supplier.
Regulatory agencies
Products under this heading may require pre-approval before customs clearance. Learn more
EU-Mercosur impact
Minimal concessions. Tobacco remains heavily regulated and taxed regardless of origin.
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 2404.99
| NCM Code | Description (PT — official) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 2404.99.00 | -- Outros | 12.6% | 10% | — | Calculate → |
How to import products 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 into Brazil
- Confirm the NCM code — the table above shows 1 NCM code under HS 2404.99. Your Brazilian customs broker will determine the exact 8-digit NCM.
- Check the import duty — rates for this heading are 12.6%. 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 2404.99.