NCM 0402.21.20
Dairy produce; milk and cream, concentrated, not containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content exceeding 1.5% (by weight)
Brazil import duty rates — Updated May 2026
NCM 0402.21.20 is the Brazilian tariff code for dairy produce; milk and cream, concentrated, not containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content exceeding 1.5% (by weight). This code carries 28% import duty (II) and 0% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 3 NCM codes under HS heading 0402.21.
Classification hierarchy
Official Brazilian text: Leite parcialmente desnatado
Tax breakdown for NCM 0402.21.20
Taxes are cascading — each applies on a different base. Use the calculator for the exact total.
Trade overview — HS 0402.21
UN Comtrade 2024Brazil imported $1.1B of products under HS heading 0402.21 in 2024. Top suppliers:
Trade data is at the 6-digit HS level. See full HS 0402.21 details →
Regulatory agencies
Products under this NCM may need pre-approval before customs clearance.
EU-Mercosur impact
EU-Mercosur includes a TRQ of 30,000 tonnes for dairy. European PDO cheeses benefit from geographic indication protection in the agreement.
Other NCM codes under HS 0402.21
| NCM | Description (PT — official) | II | IPI | |
|---|---|---|---|---|
| 0402.21.10 | Leite integral | 28% | 0% | Calculate → |
| 0402.21.30 | Creme de leite (nata) | 14.4% | 0% | Calculate → |
How to import NCM 0402.21.20 into Brazil
- Confirm with your customs broker — NCM 0402.21.20 must exactly match your product description. Misclassification leads to fines and seizure.
- Calculate total cost — base import duty is 28%, 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, ANVISA. 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 0402.21.20
Enter CIF value and get a breakdown of all 7 Brazilian import taxes.