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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 24›HS 2403.11

NCM 2403.11.00

Tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion

Brazil import duty rates — Updated May 2026

18%
Import Duty (II)
30%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 2403.11.00 is the Brazilian tariff code for tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion. This code carries 18% import duty (II) and 30% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement.

Classification hierarchy

Ch. 24Tobacco and manufactured tobacco substitutes
2403Manufactured tobacco and manufactured tobacco substitutes n.e.c; homogenised or reconstituted tobacco; tobacco extracts and essences
2403.11Tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion
2403.11.00
Tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion

Official Brazilian text: -- Tabaco para narguilé (cachimbo de água) mencionado na Nota de subposição 1 do presente Capítulo

Tax breakdown for NCM 2403.11.00

Import Duty (II)Imposto de Importação
18%
IPIExcise tax
30%
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 2403.11

UN Comtrade 2024

Brazil imported $3.2M of products under HS heading 2403.11 in 2024. Top suppliers:

1Paraguay
$3.2M100%
2Japan
$2K0%

Trade data is at the 6-digit HS level. See full HS 2403.11 details →

Regulatory agencies

ANVISA

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

EU-Mercosur impact

Minimal concessions. Tobacco remains heavily regulated and taxed regardless of origin.

How to import NCM 2403.11.00 into Brazil

  1. Confirm with your customs broker — NCM 2403.11.00 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 18%, but Brazil adds IPI (30%), 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 2403.11.00

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

Open CalculatorHS 2403.11 Details