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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 15›HS 1514.99

NCM 1514.99.90

Vegetable oils; excluding low erucic acid rape or colza oil and its fractions, other than crude, but not chemically modified

Brazil import duty rates — Updated May 2026

9%
Import Duty (II)
0%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 1514.99.90 is the Brazilian tariff code for vegetable oils; excluding low erucic acid rape or colza oil and its fractions, other than crude, but not chemically modified. This code carries 9% 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 1514.99.

Classification hierarchy

Ch. 15Animal or vegetable fats and oils
1514Rape, colza or mustard oil and their fractions; whether or not refined, but not chemically modified
1514.99Vegetable oils; excluding low erucic acid rape or colza oil and its fractions, other than crude, but not chemically modified
1514.99.90
Vegetable oils; excluding low erucic acid rape or colza oil and its fractions, other than crude, but not chemically modified

Official Brazilian text: Outros

Tax breakdown for NCM 1514.99.90

Import Duty (II)Imposto de Importação
9%
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 1514.99

UN Comtrade 2024

Brazil imported $2.7M of products under HS heading 1514.99 in 2024. Top suppliers:

1Canada
$1.7M62.1%
2USA
$832K30.9%
3Netherlands
$185K6.9%
4France
$9160%
5India
$3760%

Trade data is at the 6-digit HS level. See full HS 1514.99 details →

Regulatory agencies

MAPAANVISA

Products under this NCM may need pre-approval before customs clearance.

EU-Mercosur impact

Olive oil has a TRQ with preferential access for EU producers. Other oils see gradual reduction.

Other NCM codes under HS 1514.99

NCMDescription (PT — official)IIIPI
1514.99.10Refinados9%0%Calculate →

How to import NCM 1514.99.90 into Brazil

  1. Confirm with your customs broker — NCM 1514.99.90 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 9%, 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 1514.99.90

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

Open CalculatorHS 1514.99 Details