NCM 2309.90.10
Dog or cat food; (not put up for retail sale), used in animal feeding
Brazil import duty rates — Updated May 2026
NCM 2309.90.10 is the Brazilian tariff code for dog or cat food; (not put up for retail sale), used in animal feeding. This code carries 7.2% import duty (II) and 6.5% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 8 NCM codes under HS heading 2309.90.
Classification hierarchy
Official Brazilian text: Preparações destinadas a fornecer ao animal a totalidade dos elementos nutritivos necessários para uma alimentação diária racional e equilibrada (alimentos compostos completos)
Tax breakdown for NCM 2309.90.10
Taxes are cascading — each applies on a different base. Use the calculator for the exact total.
Trade overview — HS 2309.90
UN Comtrade 2024Brazil imported $777.8M of products under HS heading 2309.90 in 2024. Top suppliers:
Trade data is at the 6-digit HS level. See full HS 2309.90 details →
Regulatory agencies
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 2309.90
| NCM | Description (PT — official) | II | IPI | |
|---|---|---|---|---|
| 2309.90.20 | Preparações à base de sal iodado, farinha de ossos, farinha de concha, cobre e cobalto | 7.2% | 0% | Calculate → |
| 2309.90.30 | Bolachas e biscoitos | 12.6% | 6.5% | Calculate → |
| 2309.90.40 | Preparações que contenham diclazuril | 0% | 0% | Calculate → |
| 2309.90.50 | Preparações com um teor de cloridrato de ractopamina igual ou superior a 2 %, em peso, com suporte de farelo de soja | 0% | 0% | Calculate → |
| 2309.90.60 | Preparações que contenham xilanase e betagluconase, com suporte de farinha de trigo | 0% | 6.5% | Calculate → |
| 2309.90.70 | Preparações com um teor de vitamina B12 igual ou superior a 0,1 %, mas não superior a 1 %, em peso, com suporte à base de carbonato de cálcio | 0% | 0% | Calculate → |
| 2309.90.90 | Outras | 7.2% | 6.5% | Calculate → |
How to import NCM 2309.90.10 into Brazil
- Confirm with your customs broker — NCM 2309.90.10 must exactly match your product description. Misclassification leads to fines and seizure.
- Calculate total cost — base import duty is 7.2%, but Brazil adds IPI (6.5%), 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. 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 2309.90.10
Enter CIF value and get a breakdown of all 7 Brazilian import taxes.