HS 3304.10: Cosmetic and toilet preparations; lip make-up
Brazil import duty rates — Updated May 2026
HS 3304.10 covers cosmetic and toilet preparations; lip make-up under Brazil's NCM classification. This heading maps to 1 Brazilian NCM code with import duty (II) of 16.2%. Under the EU-Mercosur agreement, EU-origin products in this category benefit from progressive tariff reduction. In 2024, Brazil imported $56.5M worth of these products, with China as the leading supplier.
Regulatory agencies
Products under this heading may require pre-approval before customs clearance. Learn more
EU-Mercosur impact
Tariff reduction over 10 years. EU cosmetics benefit from regulatory cooperation chapter.
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 3304.10
| NCM Code | Description (PT — official) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 3304.10.00 | - Produtos de maquiagem para os lábios | 16.2% | 14.3% | — | Calculate → |
How to import cosmetic and toilet preparations; lip make-up into Brazil
- Confirm the NCM code — the table above shows 1 NCM code under HS 3304.10. Your Brazilian customs broker will determine the exact 8-digit NCM.
- Check the import duty — rates for this heading are 16.2%. 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 3304.10.