NCM 1107.10.10 is the Brazilian tariff code for malt; not roasted. This code carries 9% import duty (II) and 3.25% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 2 NCM codes under HS heading 1107.10.
Classification hierarchy
Official Brazilian text: Inteiro ou partido
Tax breakdown for NCM 1107.10.10
Taxes are cascading — each applies on a different base. Use the calculator for the exact total.
Trade overview — HS 1107.10
UN Comtrade 2024Brazil imported $1.5B of products under HS heading 1107.10 in 2024. Top suppliers:
Trade data is at the 6-digit HS level. See full HS 1107.10 details →
Regulatory agencies
Products under this NCM may need pre-approval before customs clearance.
EU-Mercosur impact
Gradual tariff reduction. European malt and flour benefit from the agreement.
Other NCM codes under HS 1107.10
| NCM | Description (PT — official) | II | IPI | |
|---|---|---|---|---|
| 1107.10.20 | Moído ou em farinha | 12.6% | 3.25% | Calculate → |
How to import NCM 1107.10.10 into Brazil
- Confirm with your customs broker — NCM 1107.10.10 must exactly match your product description. Misclassification leads to fines and seizure.
- Calculate total cost — base import duty is 9%, 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.
- 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 1107.10.10
Enter CIF value and get a breakdown of all 7 Brazilian import taxes.