HS 3909.40: Phenolic resins; in primary forms
Brazil import duty rates — Updated May 2026
HS 3909.40 covers phenolic resins; in primary forms under Brazil's NCM classification. This heading maps to 4 Brazilian NCM codes with import duty (II) ranging from 12.6%. Under the EU-Mercosur agreement, EU-origin products in this category benefit from progressive tariff reduction. In 2024, Brazil imported $61.9M 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 3909.40
| NCM Code | Description (PT — official) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 3909.40.11 | Fenol-formaldeído | 12.6% | 3.25% | — | Calculate → |
| 3909.40.19 | Outras | 12.6% | 3.25% | — | Calculate → |
| 3909.40.91 | Fenol-formaldeído | 12.6% | 3.25% | — | Calculate → |
| 3909.40.99 | Outras | 12.6% | 3.25% | — | Calculate → |
How to import phenolic resins; in primary forms into Brazil
- Confirm the NCM code — the table above shows 4 NCM codes under HS 3909.40. Your Brazilian customs broker will determine the exact 8-digit NCM.
- Check the import duty — rates for this heading range from 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 3909.40.