Skip to content
10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 01›HS 0106.12

NCM 0106.12.00

Mammals; live, whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)

Brazil import duty rates — Updated May 2026

3.6%
Import Duty (II)
NT
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 0106.12.00 is the Brazilian tariff code for mammals; live, whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia). This code carries 3.6% import duty (II) and no IPI (tax not levied). EU-origin products in this category benefit from the EU-Mercosur trade agreement.

Classification hierarchy

Ch. 01Live animals
0106Animals; live, n.e.c. in chapter 01
0106.12Mammals; live, whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)
0106.12.00
Mammals; live, whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)

Official Brazilian text: -- Baleias, golfinhos e botos (mamíferos da ordem Cetacea); peixes-boi (manatins) e dugongos (mamíferos da ordem Sirenia); otárias e focas, leões-marinhos e morsas (mamíferos da subordem Pinnipedia)

Tax breakdown for NCM 0106.12.00

Import Duty (II)Imposto de Importação
3.6%
IPIExcise tax
NT
PIS/COFINSSocial contributions
11.75%
ICMSState VAT — varies by state
17–20%
AFRMMMaritime freight surcharge
8%
Calculate exact landed cost →

Taxes are cascading — each applies on a different base. Use the calculator for the exact total.

Regulatory agencies

MAPA

Products under this NCM may need pre-approval before customs clearance.

EU-Mercosur impact

Limited liberalization under EU-Mercosur. Mostly subject to tariff-rate quotas (TRQs) rather than full elimination.

How to import NCM 0106.12.00 into Brazil

  1. Confirm with your customs broker — NCM 0106.12.00 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 3.6%, but Brazil adds IPI (NT), PIS/COFINS (11.75%), ICMS (17–20%), and AFRMM (8%) on top. Use our calculator for the exact total.
  3. Get import licenses — this chapter requires clearance from MAPA. Apply before shipping.
  4. Choose entry port — ICMS varies by state (17–20%). Compare state rates to optimize your route.

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.

Regulatory Agencies

ANVISA, INMETRO, MAPA — which products need pre-approval?

Calculate your landed cost for NCM 0106.12.00

Enter CIF value and get a breakdown of all 7 Brazilian import taxes.

Open CalculatorHS 0106.12 Details