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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 24›HS 2404.99

NCM 2404.99.00

Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, by ways other than inhalation, and other than oral or transdermal application

Brazil import duty rates — Updated May 2026

12.6%
Import Duty (II)
10%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 2404.99.00 is the Brazilian tariff code for products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, by ways other than inhalation, and other than oral or transdermal application. This code carries 12.6% import duty (II) and 10% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement.

Classification hierarchy

Ch. 24Tobacco and manufactured tobacco substitutes
2404Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
2404.99Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, by ways other than inhalation, and other than oral or transdermal application
2404.99.00
Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, by ways other than inhalation, and other than oral or transdermal application

Official Brazilian text: -- Outros

Tax breakdown for NCM 2404.99.00

Import Duty (II)Imposto de Importação
12.6%
IPIExcise tax
10%
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 2404.99

UN Comtrade 2024

Brazil imported $95K of products under HS heading 2404.99 in 2024. Top suppliers:

1Estonia
$95K100%

Trade data is at the 6-digit HS level. See full HS 2404.99 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 2404.99.00 into Brazil

  1. Confirm with your customs broker — NCM 2404.99.00 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 12.6%, but Brazil adds IPI (10%), 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 2404.99.00

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

Open CalculatorHS 2404.99 Details