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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 04›HS 0405.90

NCM 0405.90.10

Dairy produce; fats and oils derived from milk (other than butter or dairy spreads)

Brazil import duty rates — Updated May 2026

14.4%
Import Duty (II)
0%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 0405.90.10 is the Brazilian tariff code for dairy produce; fats and oils derived from milk (other than butter or dairy spreads). This code carries 14.4% import duty (II) and 0% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 2 NCM codes under HS heading 0405.90.

Classification hierarchy

Ch. 04Dairy produce; eggs; honey
0405Butter and other fats and oils derived from milk; dairy spreads
0405.90Dairy produce; fats and oils derived from milk (other than butter or dairy spreads)
0405.90.10
Dairy produce; fats and oils derived from milk (other than butter or dairy spreads)

Official Brazilian text: Óleo butírico de manteiga (butter oil)

Tax breakdown for NCM 0405.90.10

Import Duty (II)Imposto de Importação
14.4%
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 0405.90

UN Comtrade 2024

Brazil imported $17.9M of products under HS heading 0405.90 in 2024. Top suppliers:

1Argentina
$7.2M40%
2New Zealand
$6.5M36.4%
3Uruguay
$4.2M23.5%

Trade data is at the 6-digit HS level. See full HS 0405.90 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.

Other NCM codes under HS 0405.90

NCMDescription (PT — official)IIIPI
0405.90.90Outras14.4%0%Calculate →

How to import NCM 0405.90.10 into Brazil

  1. Confirm with your customs broker — NCM 0405.90.10 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 14.4%, 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 0405.90.10

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

Open CalculatorHS 0405.90 Details