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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 04›HS 0404.10

NCM 0404.10.00

Dairy produce; whey, whether or not concentrated or containing added sugar or other sweetening matter

Brazil import duty rates — Updated May 2026

28%
Import Duty (II)
0%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 0404.10.00 is the Brazilian tariff code for dairy produce; whey, whether or not concentrated or containing added sugar or other sweetening matter. This code carries 28% import duty (II) and 0% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement.

Classification hierarchy

Ch. 04Dairy produce; eggs; honey
0404Whey and products consisting of natural milk constituents; whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
0404.10Dairy produce; whey, whether or not concentrated or containing added sugar or other sweetening matter
0404.10.00
Dairy produce; whey, whether or not concentrated or containing added sugar or other sweetening matter

Official Brazilian text: - Soro de leite, modificado ou não, mesmo concentrado ou adicionado de açúcar ou de outros edulcorantes

Tax breakdown for NCM 0404.10.00

Import Duty (II)Imposto de Importação
28%
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 0404.10

UN Comtrade 2024

Brazil imported $91.8M of products under HS heading 0404.10 in 2024. Top suppliers:

1Argentina
$85.9M93.6%
2Uruguay
$3.3M3.5%
3France
$2.0M2.2%
4Chile
$301K0.3%
5USA
$175K0.2%

Trade data is at the 6-digit HS level. See full HS 0404.10 details →

Regulatory agencies

MAPAANVISA

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.

How to import NCM 0404.10.00 into Brazil

  1. Confirm with your customs broker — NCM 0404.10.00 must exactly match your product description. Misclassification leads to fines and seizure.
  2. 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.
  3. Get import licenses — this chapter requires clearance from MAPA, ANVISA. 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 0404.10.00

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

Open CalculatorHS 0404.10 Details