Skip to content
10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 23›HS 2304.00

NCM 2304.00.10

Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil

Brazil import duty rates — Updated May 2026

5.4%
Import Duty (II)
0%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 2304.00.10 is the Brazilian tariff code for oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil. This code carries 5.4% 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 2304.00.

Classification hierarchy

Ch. 23Residues and waste from the food industries; animal fodder
2304Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil
2304.00Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil
2304.00.10
Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil

Official Brazilian text: Farinhas e pellets

Tax breakdown for NCM 2304.00.10

Import Duty (II)Imposto de Importação
5.4%
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 2304.00

UN Comtrade 2024

Brazil imported $1.1M of products under HS heading 2304.00 in 2024. Top suppliers:

1USA
$690K61.2%
2Paraguay
$438K38.8%

Trade data is at the 6-digit HS level. See full HS 2304.00 details →

Regulatory agencies

MAPA

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

EU-Mercosur impact

Most products see tariff elimination within 7 years.

Other NCM codes under HS 2304.00

NCMDescription (PT — official)IIIPI
2304.00.90Outros5.4%0%Calculate →

How to import NCM 2304.00.10 into Brazil

  1. Confirm with your customs broker — NCM 2304.00.10 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 5.4%, 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. 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 2304.00.10

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

Open CalculatorHS 2304.00 Details