HS 6405.10: Footwear; with uppers of leather or composition leather, n.e.c. in chapter 64
Brazil import duty rates — Updated May 2026
HS 6405.10 covers footwear; with uppers of leather or composition leather, n.e.c. in chapter 64 under Brazil's NCM classification. This heading maps to 3 Brazilian NCM codes with import duty (II) ranging from 35%. Under the EU-Mercosur agreement, EU-origin products in this category benefit from progressive tariff reduction. In 2024, Brazil imported $656K worth of these products, with Romania as the leading supplier.
Regulatory agencies
Products under this heading may require pre-approval before customs clearance. Learn more
EU-Mercosur impact
Very slow liberalization — 12-15 years. One of Brazil's most protected manufacturing sectors.
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 6405.10
| NCM Code | Description (PT — official) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 6405.10.10 | Com sola exterior de borracha ou plástico e parte superior de couro reconstituído | 35% | 0% | — | Calculate → |
| 6405.10.20 | Com sola exterior de couro natural ou reconstituído e parte superior de couro reconstituído | 35% | 0% | — | Calculate → |
| 6405.10.90 | Outro | 35% | 0% | — | Calculate → |
How to import footwear; with uppers of leather or composition leather, n.e.c. in chapter 64 into Brazil
- Confirm the NCM code — the table above shows 3 NCM codes under HS 6405.10. Your Brazilian customs broker will determine the exact 8-digit NCM.
- Check the import duty — rates for this heading range from 35%. 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 6405.10.