Skip to content
10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 04›HS 0404.90

NCM 0404.90.00

Dairy produce; natural milk constituents (excluding whey), whether or not containing added sugar or other sweetening matter, n.e.c. in chapter 04

Brazil import duty rates — Updated May 2026

12.6%
Import Duty (II)
0%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 0404.90.00 is the Brazilian tariff code for dairy produce; natural milk constituents (excluding whey), whether or not containing added sugar or other sweetening matter, n.e.c. in chapter 04. This code carries 12.6% 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
0404.90Dairy produce; natural milk constituents (excluding whey), whether or not containing added sugar or other sweetening matter, n.e.c. in chapter 04
0404.90.00
Dairy produce; natural milk constituents (excluding whey), whether or not containing added sugar or other sweetening matter, n.e.c. in chapter 04

Official Brazilian text: - Outros

Tax breakdown for NCM 0404.90.00

Import Duty (II)Imposto de Importação
12.6%
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 0404.90

UN Comtrade 2024

Brazil imported $43.6M of products under HS heading 0404.90 in 2024. Top suppliers:

1USA
$18.9M43.4%
2New Zealand
$6.9M15.9%
3Argentina
$4.9M11.3%
4Canada
$4.5M10.3%
5Denmark
$3.6M8.2%

Trade data is at the 6-digit HS level. See full HS 0404.90 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 0404.90.00 into Brazil

  1. Confirm with your customs broker — NCM 0404.90.00 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 12.6%, 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 0404.90.00

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

Open CalculatorHS 0404.90 Details