HS 3907.99: Polyesters; n.e.c. in heading no. 3907, saturated, in primary forms
Brazil import duty rates — Updated May 2026
HS 3907.99 covers polyesters; n.e.c. in heading no. 3907, saturated, in primary forms under Brazil's NCM classification. This heading maps to 9 Brazilian NCM codes with import duty (II) ranging from 0%–12.6%. Under the EU-Mercosur agreement, EU-origin products in this category benefit from progressive tariff reduction. In 2024, Brazil imported $237.7M 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
Industrial plastics see tariff elimination over 7-10 years. Raw resins benefit from faster reduction.
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 3907.99
| NCM Code | Description (PT — official) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 3907.99.11 | Com carga de fibra de vidro | 12.6% | 3.25% | — | Calculate → |
| 3907.99.12 | Outros, nas formas previstas na Nota 6 a) deste Capítulo | 0% | 3.25% | — | Calculate → |
| 3907.99.19 | Outros | 0% | 3.25% | — | Calculate → |
| 3907.99.91 | Nas formas previstas na Nota 6 a) deste Capítulo | 12.6% | 3.25% | — | Calculate → |
| 3907.99.92 | Poli(épsilon-caprolactona) | 0% | 3.25% | — | Calculate → |
| 3907.99.93 | Copolímero de tereftalato de dimetila, cicloexanodimetanol e ácido isoftálico | 0% | 3.25% | — | Calculate → |
| 3907.99.94 | Copolímero de tereftalato de dimetila, cicloexanodimetanol e tetrametil ciclobutanodiol | 0% | 3.25% | — | Calculate → |
| 3907.99.95 | Copolímero de tereftalato de dimetila, cicloexanodimetanol e etilenoglicol | 0% | 3.25% | — | Calculate → |
| 3907.99.99 | Outros | 12.6% | 3.25% | — | Calculate → |
How to import polyesters; n.e.c. in heading no. 3907, saturated, in primary forms into Brazil
- Confirm the NCM code — the table above shows 9 NCM codes under HS 3907.99. Your Brazilian customs broker will determine the exact 8-digit NCM.
- Check the import duty — rates for this heading range from 0%–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 3907.99.