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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 03›HS 0304.88

NCM 0304.88.90

Fish fillets; frozen, dogfish, other sharks, rays and skates (Rajidae)

Brazil import duty rates — Updated May 2026

9%
Import Duty (II)
0%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 0304.88.90 is the Brazilian tariff code for fish fillets; frozen, dogfish, other sharks, rays and skates (Rajidae). This code carries 9% import duty (II) and 0% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 2 NCM codes under HS heading 0304.88.

Classification hierarchy

Ch. 03Fish and crustaceans
0304Fish fillets and other fish meat (whether or not minced); fresh, chilled or frozen
0304.88Fish fillets; frozen, dogfish, other sharks, rays and skates (Rajidae)
0304.88.90
Fish fillets; frozen, dogfish, other sharks, rays and skates (Rajidae)

Official Brazilian text: Outros

Tax breakdown for NCM 0304.88.90

Import Duty (II)Imposto de Importação
9%
IPIExcise tax
0%
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.

Trade overview — HS 0304.88

UN Comtrade 2024

Brazil imported $4.7M of products under HS heading 0304.88 in 2024. Top suppliers:

1Uruguay
$2.9M60.9%
2Portugal
$914K19.4%
3Argentina
$622K13.2%
4Other Asia, nes
$184K3.9%
5China
$83K1.7%

Trade data is at the 6-digit HS level. See full HS 0304.88 details →

Regulatory agencies

MAPA

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

EU-Mercosur impact

Most fishery products will see tariff elimination over 10 years. EU aquaculture exports (salmon, cod) benefit significantly.

Other NCM codes under HS 0304.88

NCMDescription (PT — official)IIIPI
0304.88.10Tubarão-azul (Prionace glauca)9%0%Calculate →

How to import NCM 0304.88.90 into Brazil

  1. Confirm with your customs broker — NCM 0304.88.90 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 9%, but Brazil adds IPI (0%), 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 0304.88.90

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

Open CalculatorHS 0304.88 Details