NCM 0304.92.12
Fish meat, excluding fillets, whether or not minced; frozen, toothfish (Dissostichus spp.)
Brazil import duty rates — Updated May 2026
NCM 0304.92.12 is the Brazilian tariff code for fish meat, excluding fillets, whether or not minced; frozen, toothfish (Dissostichus spp.). 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 6 NCM codes under HS heading 0304.92.
Classification hierarchy
Official Brazilian text: Colares (collars)
Tax breakdown for NCM 0304.92.12
Taxes are cascading — each applies on a different base. Use the calculator for the exact total.
Regulatory agencies
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 0304.92
| NCM | Description (PT — official) | II | IPI | |
|---|---|---|---|---|
| 0304.92.11 | Bochechas (cheeks) | 9% | 0% | Calculate → |
| 0304.92.19 | Outros | 9% | 0% | Calculate → |
| 0304.92.21 | Bochechas (cheeks) | 9% | 0% | Calculate → |
| 0304.92.22 | Colares (collars) | 9% | 0% | Calculate → |
| 0304.92.29 | Outros | 9% | 0% | Calculate → |
How to import NCM 0304.92.12 into Brazil
- Confirm with your customs broker — NCM 0304.92.12 must exactly match your product description. Misclassification leads to fines and seizure.
- 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.
- Get import licenses — this chapter requires clearance from MAPA. Apply before shipping.
- 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 0304.92.12
Enter CIF value and get a breakdown of all 7 Brazilian import taxes.