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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 03›HS 0304.89

NCM 0304.89.90

Fish fillets; frozen, of fish n.e.c. in heading 0304.8

Brazil import duty rates — Updated May 2026

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

NCM 0304.89.90 is the Brazilian tariff code for fish fillets; frozen, of fish n.e.c. in heading 0304.8. 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 4 NCM codes under HS heading 0304.89.

Classification hierarchy

Ch. 03Fish and crustaceans
0304Fish fillets and other fish meat (whether or not minced); fresh, chilled or frozen
0304.89Fish fillets; frozen, of fish n.e.c. in heading 0304.8
0304.89.90
Fish fillets; frozen, of fish n.e.c. in heading 0304.8

Official Brazilian text: Outros

Tax breakdown for NCM 0304.89.90

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 0304.89

UN Comtrade 2024

Brazil imported $27.8M of products under HS heading 0304.89 in 2024. Top suppliers:

1New Zealand
$7.8M28.2%
2Argentina
$7.3M26.3%
3China
$5.3M19.1%
4Peru
$4.3M15.4%
5Other Asia, nes
$963K3.5%

Trade data is at the 6-digit HS level. See full HS 0304.89 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 0304.89

NCMDescription (PT — official)IIIPI
0304.89.10Pargo (Lutjanus purpureus)9%0%Calculate →
0304.89.20Cherne-poveiro (Polyprion americanus)9%0%Calculate →
0304.89.30Garoupas (Acanthistius spp.)9%0%Calculate →

How to import NCM 0304.89.90 into Brazil

  1. Confirm with your customs broker — NCM 0304.89.90 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 0304.89.90

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

Open CalculatorHS 0304.89 Details