10,515 NCM codes · 5,612 HS headings · 27 states · 96 chapters

Data: May 2026

Last updated: May 2026

HS Chapter 94

Furniture; bedding, mattresses; lamps; prefabricated buildings

Updated May 2026 — Source: Receita Federal (TEC/TIPI), CAMEX, MDIC

63

NCM codes

54

HS headings

1%–18%

Import duty range

9

Active Ex-Tarifário

Exporter insight

Furniture, lighting, prefabricated buildings. INMETRO regulates children's furniture and lighting fixtures (electrical safety). European design furniture has a premium market despite 18% tariffs.

Regulatory agencies

INMETRO

Products in this chapter may require pre-approval from these agencies before customs clearance.

EU-Mercosur impact

Tariff reduction over 10 years.

Ex-Tarifário in this chapter

9

Active exemptions

5

NCM codes covered

0%

Duty with Ex-Tarif.

9 active Ex-Tarifário exemptions exist in this chapter across 5 NCM codes. Capital goods and IT/telecom equipment with no domestic equivalent may qualify for 0% import duty.

Check Ex-Tarifário Database →

Common products in this chapter

Office furnitureLighting fixturesMattressesPrefabricated structures

All NCM codes in Chapter 94

63 codes across 54 headings

9401.10Seats; of a kind used for aircraft

NCM	Description (PT)	II	IPI	Ex-Tarif.
9401.10.10	Ejetáveis	1%	6.5%	—	Calculate →
9401.10.90	Outros	1%	6.5%	—	Calculate →

9401.20Seats; of a kind used for motor vehicles

NCM	Description (PT)	II	IPI	Ex-Tarif.
9401.20.00	- Assentos do tipo utilizado em veículos automóveis	18%	2.6%	—	Calculate →

9401.31Seats; swivel with variable height adjustment of wood, excluding medical, surgical, dental, veterinary or barber furniture

NCM	Description (PT)	II	IPI	Ex-Tarif.
9401.31.00	-- De madeira	16.2%	3.25%	—	Calculate →

9401.39Seats; swivel with variable height adjustment of other than wood, excluding medical, surgical, dental, veterinary or barber furniture

NCM	Description (PT)	II	IPI	Ex-Tarif.
9401.39.00	-- Outros	16.2%	3.25%	—	Calculate →

9401.41Seats; convertible into beds of wood, other than garden seats or camping equipment

NCM	Description (PT)	II	IPI	Ex-Tarif.
9401.41.00	-- De madeira	16.2%	3.25%	—	Calculate →

9401.49Seats; convertible into beds of other than wood, other than garden seats or camping equipment

NCM	Description (PT)	II	IPI	Ex-Tarif.
9401.49.00	-- Outros	16.2%	3.25%	—	Calculate →

9401.52Seats; of bamboo

NCM	Description (PT)	II	IPI	Ex-Tarif.
9401.52.00	-- De bambu	16.2%	3.25%	—	Calculate →

9401.53Seats; of rattan

NCM	Description (PT)	II	IPI	Ex-Tarif.
9401.53.00	-- De rotim	16.2%	3.25%	—	Calculate →

9401.59Seats; of cane, osier or similar materials, other than bamboo or rattan

NCM	Description (PT)	II	IPI	Ex-Tarif.
9401.59.00	-- Outros	16.2%	3.25%	—	Calculate →

9401.61Seats; with wooden frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)

NCM	Description (PT)	II	IPI	Ex-Tarif.
9401.61.00	-- Estofados	16.2%	3.25%	—	Calculate →

9401.69Seats; with wooden frames, not upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)

NCM	Description (PT)	II	IPI	Ex-Tarif.
9401.69.00	-- Outros	16.2%	3.25%	—	Calculate →

9401.71Seats; with metal frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)

NCM	Description (PT)	II	IPI	Ex-Tarif.
9401.71.00	-- Estofados	16.2%	3.25%	—	Calculate →

9401.79Seats; with metal frames, not upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)

NCM	Description (PT)	II	IPI	Ex-Tarif.
9401.79.00	-- Outros	16.2%	3.25%	—	Calculate →

9401.80Seats; n.e.c. in heading no. 9401, (excluding medical, surgical, dental, veterinary or barber furniture)

NCM	Description (PT)	II	IPI	Ex-Tarif.
9401.80.00	- Outros assentos	18%	3.25%	—	Calculate →

9401.91Seats; parts, of wood, (other than for use in the assembly of motor vehicles as determined by the minister, other than automotive)

NCM	Description (PT)	II	IPI	Ex-Tarif.
9401.91.00	-- De madeira	16.2%	3.25%	—	Calculate →

9401.99Seats; parts, (of other than wood) for use in the assembly of motor vehicles as determined by the minister

NCM	Description (PT)	II	IPI	Ex-Tarif.
9401.99.00	-- Outras	18%	3.25%	—	Calculate →

9402.10Chairs; dentists', barbers' or similar chairs having rotating as well as both reclining and elevating movements, and parts thereof

NCM	Description (PT)	II	IPI	Ex-Tarif.
9402.10.00	- Cadeiras odontológicas, cadeiras para salões de cabeleireiro e cadeiras semelhantes, e suas partes	16.2%	3.25%	—	Calculate →

9402.90Furniture; for medical, surgical, veterinary use (e.g. operating tables, examination tables, hospital beds with mechanical fittings) and parts thereof

NCM	Description (PT)	II	IPI	Ex-Tarif.
9402.90.10	Mesas de operação	—	3.25%	BK	Calculate →
9402.90.20	Camas dotadas de mecanismos para usos clínicos	—	3.25%	—	Calculate →
9402.90.90	Outros	14.4%	3.25%	—	Calculate →

9403.10Furniture; metal, for office use

NCM	Description (PT)	II	IPI	Ex-Tarif.
9403.10.00	- Móveis de metal, do tipo utilizado em escritórios	16.2%	3.25%	—	Calculate →

9403.20Furniture; metal, other than for office use

NCM	Description (PT)	II	IPI	Ex-Tarif.
9403.20.10	Do tipo utilizado em cozinhas	16.2%	3.25%	—	Calculate →
9403.20.90	Outros	16.2%	3.25%	—	Calculate →

9403.30Furniture; wooden, for office use

NCM	Description (PT)	II	IPI	Ex-Tarif.
9403.30.00	- Móveis de madeira, do tipo utilizado em escritórios	16.2%	3.25%	—	Calculate →

9403.40Furniture; wooden, for kitchen use

NCM	Description (PT)	II	IPI	Ex-Tarif.
9403.40.00	- Móveis de madeira, do tipo utilizado em cozinhas	16.2%	3.25%	—	Calculate →

9403.50Furniture; wooden, for bedroom use

NCM	Description (PT)	II	IPI	Ex-Tarif.
9403.50.00	- Móveis de madeira, do tipo utilizado em quartos de dormir	16.2%	3.25%	—	Calculate →

9403.60Furniture; wooden, other than for office, kitchen or bedroom use

NCM	Description (PT)	II	IPI	Ex-Tarif.
9403.60.00	- Outros móveis de madeira	16.2%	3.25%	—	Calculate →

9403.70Furniture; plastic

NCM	Description (PT)	II	IPI	Ex-Tarif.
9403.70.00	- Móveis de plástico	16.2%	3.25%	—	Calculate →

9403.82Furniture; of bamboo

NCM	Description (PT)	II	IPI	Ex-Tarif.
9403.82.00	-- De bambu	16.2%	3.25%	—	Calculate →

9403.83Furniture; of rattan

NCM	Description (PT)	II	IPI	Ex-Tarif.
9403.83.00	-- De rotim	16.2%	3.25%	—	Calculate →

9403.89Furniture; of cane, osier, or similar materials (other than bamboo or rattan)

NCM	Description (PT)	II	IPI	Ex-Tarif.
9403.89.00	-- Outros	16.2%	3.25%	—	Calculate →

9403.91Furniture; parts, of wood

NCM	Description (PT)	II	IPI	Ex-Tarif.
9403.91.00	-- De madeira	16.2%	3.25%	—	Calculate →

9403.99Furniture; parts, of other than wood

NCM	Description (PT)	II	IPI	Ex-Tarif.
9403.99.00	-- Outras	16.2%	3.25%	—	Calculate →

9404.10Mattress supports

NCM	Description (PT)	II	IPI	Ex-Tarif.
9404.10.00	- Suportes para camas (somiês)	16.2%	0%	—	Calculate →

9404.21Mattresses; of cellular rubber or plastics, whether or not covered

NCM	Description (PT)	II	IPI	Ex-Tarif.
9404.21.00	-- De borracha alveolar ou de plástico alveolar, mesmo recobertos	16.2%	0%	—	Calculate →

9404.29Mattresses; of other materials, not cellular rubber or plastics

NCM	Description (PT)	II	IPI	Ex-Tarif.
9404.29.00	-- De outras matérias	16.2%	0%	—	Calculate →

9404.30Sleeping bags

NCM	Description (PT)	II	IPI	Ex-Tarif.
9404.30.00	- Sacos de dormir	16.2%	0%	—	Calculate →

9404.40Quilts, bedspreads, eiderdowns and duvets (comforters)

NCM	Description (PT)	II	IPI	Ex-Tarif.
9404.40.00	- Colchas, edredões e artigos semelhantes	16.2%	0%	—	Calculate →

9404.90Bedding and similar furnishing articles; n.e.c. in heading no. 9404 (e.g. quilts, eiderdowns, cushions, pouffes and pillows)

NCM	Description (PT)	II	IPI	Ex-Tarif.
9404.90.00	- Outros	16.2%	0%	—	Calculate →

9405.11Luminaires and light fittings; chandeliers and electric ceiling or wall light fittings; (excluding those used for lighting public open spaces or thoroughfares), for use solely with light-emitting diode (LED) light sources

NCM	Description (PT)	II	IPI	Ex-Tarif.
9405.11.10	Focos cirúrgicos (luzes sem sombra, do tipo utilizado em medicina, cirurgia ou odontologia)	16.2%	9.75%	—	Calculate →
9405.11.90	Outros	16.2%	9.75%	—	Calculate →

9405.19Chandeliers and electric ceiling or wall light fittings; (excluding those used for lighting public open spaces or thoroughfares), for use other than with light-emitting diode (LED) light sources

NCM	Description (PT)	II	IPI	Ex-Tarif.
9405.19.10	Focos cirúrgicos (luzes sem sombra, do tipo utilizado em medicina, cirurgia ou odontologia)	16.2%	9.75%	—	Calculate →
9405.19.90	Outros	16.2%	15%	—	Calculate →

9405.21Luminaires and light fittings; electric, table, desk, bedside or floor-standing, for use solely with light-emitting diode (LED) light sources

NCM	Description (PT)	II	IPI	Ex-Tarif.
9405.21.00	-- Concebidos para serem utilizados unicamente com fontes de luz de diodos emissores de luz (LED)	16.2%	9.75%	—	Calculate →

9405.29Luminaires and light fittings; electric, table, desk, bedside or floor-standing, for other than use solely with light-emitting diode (LED) light sources

NCM	Description (PT)	II	IPI	Ex-Tarif.
9405.29.00	-- Outros	16.2%	9.75%	—	Calculate →

9405.31Luminaires and light fittings; electric, lighting strings of a kind used for Christmas trees, for use solely with light-emitting diode (LED) light sources

NCM	Description (PT)	II	IPI	Ex-Tarif.
9405.31.00	-- Concebidas para serem utilizadas unicamente com fontes de luz de diodos emissores de luz (LED)	16.2%	9.75%	—	Calculate →

9405.39Luminaires and light fittings; electric, lighting strings of a kind used for Christmas trees, for other than use solely with light-emitting diode (LED) light sources

NCM	Description (PT)	II	IPI	Ex-Tarif.
9405.39.00	-- Outras	16.2%	9.75%	—	Calculate →

9405.41Luminaires and light fittings; electric, photovoltaic, designed for use solely with light-emitting diode (LED) light sources

NCM	Description (PT)	II	IPI	Ex-Tarif.
9405.41.00	-- Fotovoltaicos, concebidos para serem utilizados unicamente com fontes de luz de diodos emissores de luz (LED)	16.2%	9.75%	—	Calculate →

9405.42Luminaires and light fittings; electric, designed for use solely with light-emitting diode (LED) light sources

NCM	Description (PT)	II	IPI	Ex-Tarif.
9405.42.00	-- Outros, concebidos para serem utilizados unicamente com fontes de luz de diodos emissores de luz (LED)	16.2%	9.75%	—	Calculate →

9405.49Luminaires and light fittings; electric, designed for other than use solely with light-emitting diode (LED) light sources

NCM	Description (PT)	II	IPI	Ex-Tarif.
9405.49.00	-- Outros	16.2%	0%	—	Calculate →

9405.50Luminaires and light fittings; non-electric

NCM	Description (PT)	II	IPI	Ex-Tarif.
9405.50.00	- Luminárias e aparelhos de iluminação, não elétricos	16.2%	3.25%	—	Calculate →

9405.61Luminaires; illuminated signs, illuminated name-plates and the like, designed for use solely with light-emitting diode (LED) light sources

NCM	Description (PT)	II	IPI	Ex-Tarif.
9405.61.00	-- Concebidos para serem utilizados unicamente com fontes de luz de diodos emissores de luz (LED)	16.2%	9.75%	—	Calculate →

9405.69Luminaires; illuminated signs, illuminated name-plates and the like, designed for other than use solely with light-emitting diode (LED) light sources

NCM	Description (PT)	II	IPI	Ex-Tarif.
9405.69.00	-- Outros	16.2%	9.75%	—	Calculate →

9405.91Lamps and light fittings; parts thereof, of glass

NCM	Description (PT)	II	IPI	Ex-Tarif.
9405.91.00	-- De vidro	16.2%	9.75%	—	Calculate →

9405.92Lamps and light fittings; parts thereof, of plastics

NCM	Description (PT)	II	IPI	Ex-Tarif.
9405.92.00	-- De plástico	16.2%	9.75%	—	Calculate →

9405.99Lamps and light fittings; parts thereof, of materials other than glass or plastics

NCM	Description (PT)	II	IPI	Ex-Tarif.
9405.99.00	-- Outras	16.2%	9.75%	—	Calculate →

9406.10Buildings; prefabricated, of wood

NCM	Description (PT)	II	IPI	Ex-Tarif.
9406.10.10	Estufas	—	0%	—	Calculate →
9406.10.90	Outras	16.2%	0%	—	Calculate →

9406.20Buildings; modular building units, of steel

NCM	Description (PT)	II	IPI	Ex-Tarif.
9406.20.00	- Unidades de construção modulares, de aço	—	0%	—	Calculate →

9406.90Buildings; prefabricated, not of wood

NCM	Description (PT)	II	IPI	Ex-Tarif.
9406.90.10	Estufas	—	0%	BK	Calculate →
9406.90.20	Com estrutura de ferro ou aço e paredes exteriores constituídas principalmente dessas matérias	—	0%	BK	Calculate →
9406.90.90	Outras	16.2%	0%	—	Calculate →

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