NCM 2404.91.00
Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for oral application
Brazil import duty rates — Updated May 2026
NCM 2404.91.00 is the Brazilian tariff code for products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for oral application. This code carries 14.4% import duty (II) and 0% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement.
Classification hierarchy
Official Brazilian text: -- Para aplicação oral
Tax breakdown for NCM 2404.91.00
Taxes are cascading — each applies on a different base. Use the calculator for the exact total.
Trade overview — HS 2404.91
UN Comtrade 2024Brazil imported $4.4M of products under HS heading 2404.91 in 2024. Top suppliers:
Trade data is at the 6-digit HS level. See full HS 2404.91 details →
Regulatory agencies
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 2404.91.00 into Brazil
- Confirm with your customs broker — NCM 2404.91.00 must exactly match your product description. Misclassification leads to fines and seizure.
- Calculate total cost — base import duty is 14.4%, but Brazil adds IPI (0%), PIS/COFINS (11.75%), ICMS (17–20%), and AFRMM (8%) on top. Use our calculator for the exact total.
- Get import licenses — this chapter requires clearance from ANVISA. 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 2404.91.00
Enter CIF value and get a breakdown of all 7 Brazilian import taxes.