HS 3105.40: Fertilizers, mineral or chemical; ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
Brazil import duty rates — Updated May 2026
HS 3105.40 covers fertilizers, mineral or chemical; ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) under Brazil's NCM classification. This heading maps to 1 Brazilian NCM code with import duty (II) of 5.4%. Under the EU-Mercosur agreement, EU-origin products in this category benefit from progressive tariff reduction. In 2024, Brazil imported $5.0B worth of these products, with Russian Federation as the leading supplier.
Regulatory agencies
Products under this heading may require pre-approval before customs clearance. Learn more
EU-Mercosur impact
Already largely duty-free. The agreement reinforces existing zero tariffs.
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 3105.40
| NCM Code | Description (PT — official) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 3105.40.00 | - Di-hidrogeno-ortofosfato de amônio (fosfato de monoamônio ou monoamoniacal), mesmo misturado com hidrogeno-ortofosfato de diamônio (fosfato de diamônio ou diamoniacal) | 5.4% | NT | — | Calculate → |
How to import fertilizers, mineral or chemical; ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) into Brazil
- Confirm the NCM code — the table above shows 1 NCM code under HS 3105.40. Your Brazilian customs broker will determine the exact 8-digit NCM.
- Check the import duty — rates for this heading are 5.4%. 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 3105.40.