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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026

NCM 2309.90.40

Dog or cat food; (not put up for retail sale), used in animal feeding

Brazil import duty rates — Updated May 2026

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

NCM 2309.90.40 is the Brazilian tariff code for dog or cat food; (not put up for retail sale), used in animal feeding. This code carries 0% import duty (II) and 0% 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

2309Preparations of a kind used in animal feeding
2309.90.40
Dog or cat food; (not put up for retail sale), used in animal feeding

Official Brazilian text: Preparações que contenham diclazuril

Tax breakdown for NCM 2309.90.40

Import Duty (II)Imposto de Importação
0%
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 2309.90

UN Comtrade 2024

Brazil imported $777.8M of products under HS heading 2309.90 in 2024. Top suppliers:

1China
$198.1M25.5%
2USA
$129.1M16.6%
3Germany
$77.7M10%
4Netherlands
$76.2M9.8%
5Austria
$48.8M6.3%

Trade data is at the 6-digit HS level. See full HS 2309.90 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 2309.90

NCMDescription (PT — official)IIIPI
2309.90.10Preparações destinadas a fornecer ao animal a totalidade dos elementos nutritivos necessários para uma alimentação diária racional e equilibrada (alimentos compostos completos)7.2%6.5%Calculate →
2309.90.20Preparações à base de sal iodado, farinha de ossos, farinha de concha, cobre e cobalto7.2%0%Calculate →
2309.90.30Bolachas e biscoitos12.6%6.5%Calculate →
2309.90.50Preparações com um teor de cloridrato de ractopamina igual ou superior a 2 %, em peso, com suporte de farelo de soja0%0%Calculate →
2309.90.60Preparações que contenham xilanase e betagluconase, com suporte de farinha de trigo0%6.5%Calculate →
2309.90.70Preparações 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 cálcio0%0%Calculate →
2309.90.90Outras7.2%6.5%Calculate →

How to import NCM 2309.90.40 into Brazil

  1. Confirm with your customs broker — NCM 2309.90.40 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 0%, 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.

Calculate your landed cost for NCM 2309.90.40

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