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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 03›HS 0305.49

NCM 0305.49.10

Fish; smoked, whether or not cooked before or during smoking, n.e.c. in item no. 0305.4, includes fillets, but excludes edible fish offal

Brazil import duty rates — Updated May 2026

0%
Import Duty (II)
3.25%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 0305.49.10 is the Brazilian tariff code for fish; smoked, whether or not cooked before or during smoking, n.e.c. in item no. 0305.4, includes fillets, but excludes edible fish offal. This code carries 0% import duty (II) and 3.25% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 3 NCM codes under HS heading 0305.49.

Classification hierarchy

Ch. 03Fish and crustaceans
0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before, or during the smoking process
0305.49Fish; smoked, whether or not cooked before or during smoking, n.e.c. in item no. 0305.4, includes fillets, but excludes edible fish offal
0305.49.10
Fish; smoked, whether or not cooked before or during smoking, n.e.c. in item no. 0305.4, includes fillets, but excludes edible fish offal

Official Brazilian text: Bacalhau-do-atlântico (Gadus morhua), bacalhau-da-groelândia (Gadus ogac) e bacalhau-do-pacífico (Gadus macrocephalus)

Tax breakdown for NCM 0305.49.10

Import Duty (II)Imposto de Importação
0%
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 0305.49

UN Comtrade 2024

Brazil imported $1.3M of products under HS heading 0305.49 in 2024. Top suppliers:

1Japan
$1.0M79.1%
2Norway
$266K20.9%

Trade data is at the 6-digit HS level. See full HS 0305.49 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 0305.49

NCMDescription (PT — official)IIIPI
0305.49.20Saithe (Pollachius virens), ling (Molva molva) e zarbo (Brosme brosme)9%0%Calculate →
0305.49.90Outros9%0%Calculate →

How to import NCM 0305.49.10 into Brazil

  1. Confirm with your customs broker — NCM 0305.49.10 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 0%, 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 0305.49.10

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

Open CalculatorHS 0305.49 Details