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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 21›HS 2105.00

NCM 2105.00.90

Ice cream and other edible ice; whether or not containing cocoa

Brazil import duty rates — Updated May 2026

14.4%
Import Duty (II)
3.25%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 2105.00.90 is the Brazilian tariff code for ice cream and other edible ice; whether or not containing cocoa. This code carries 14.4% 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 2105.00.

Classification hierarchy

Ch. 21Miscellaneous edible preparations
2105Ice cream and other edible ice; whether or not containing cocoa
2105.00Ice cream and other edible ice; whether or not containing cocoa
2105.00.90
Ice cream and other edible ice; whether or not containing cocoa

Official Brazilian text: Outros

Tax breakdown for NCM 2105.00.90

Import Duty (II)Imposto de Importação
14.4%
IPIExcise tax
3.25%
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 2105.00

UN Comtrade 2024

Brazil imported $22.2M of products under HS heading 2105.00 in 2024. Top suppliers:

1France
$5.0M22.5%
2USA
$4.8M21.6%
3Argentina
$4.0M17.8%
4Mexico
$3.7M16.5%
5Poland
$2.3M10.2%

Trade data is at the 6-digit HS level. See full HS 2105.00 details →

Regulatory agencies

ANVISA

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

EU-Mercosur impact

Tariff reduction over 10 years for most products.

Other NCM codes under HS 2105.00

NCMDescription (PT — official)IIIPI
2105.00.10Em embalagens imediatas de conteúdo inferior ou igual a 2 kg16.2%3.25%Calculate →

How to import NCM 2105.00.90 into Brazil

  1. Confirm with your customs broker — NCM 2105.00.90 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 (3.25%), 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 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 2105.00.90

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

Open CalculatorHS 2105.00 Details