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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 03›HS 0305.41

NCM 0305.41.00

Fish; smoked, whether or not cooked before or during smoking, salmon, Pacific (Oncorhynchus nerka, gorbuscha, keta, tschawytscha, kisutch, masou, rhodurus), Atlantic (Salmo salar) and Danube (Hucho hucho), includes fillets, but excludes edible fish offal

Brazil import duty rates — Updated May 2026

9%
Import Duty (II)
3.25%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 0305.41.00 is the Brazilian tariff code for fish; smoked, whether or not cooked before or during smoking, salmon, Pacific (Oncorhynchus nerka, gorbuscha, keta, tschawytscha, kisutch, masou, rhodurus), Atlantic (Salmo salar) and Danube (Hucho hucho), includes fillets, but excludes edible fish offal. This code carries 9% import duty (II) and 3.25% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement.

Classification hierarchy

Ch. 03Fish and crustaceans
0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before, or during the smoking process
0305.41Fish; smoked, whether or not cooked before or during smoking, salmon, Pacific (Oncorhynchus nerka, gorbuscha, keta, tschawytscha, kisutch, masou, rhodurus), Atlantic (Salmo salar) and Danube (Hucho hucho), includes fillets, but excludes edible fish offal
0305.41.00
Fish; smoked, whether or not cooked before or during smoking, salmon, Pacific (Oncorhynchus nerka, gorbuscha, keta, tschawytscha, kisutch, masou, rhodurus), Atlantic (Salmo salar) and Danube (Hucho hucho), includes fillets, but excludes edible fish offal

Official Brazilian text: -- Salmões-do-pacífico (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou e Oncorhynchus rhodurus), salmão-do-atlântico (Salmo salar) e salmão-do-danúbio (Hucho hucho)

Tax breakdown for NCM 0305.41.00

Import Duty (II)Imposto de Importação
9%
IPIExcise tax
3.25%
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 0305.41

UN Comtrade 2024

Brazil imported $866K of products under HS heading 0305.41 in 2024. Top suppliers:

1Chile
$866K100%

Trade data is at the 6-digit HS level. See full HS 0305.41 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.

How to import NCM 0305.41.00 into Brazil

  1. Confirm with your customs broker — NCM 0305.41.00 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 (3.25%), 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 0305.41.00

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

Open CalculatorHS 0305.41 Details