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

NCM 2804.40.00

Oxygen

Brazil import duty rates — Updated May 2026

5.4%
Import Duty (II)
0%
IPI
Ex-Tarifário
Calc
Full landed cost

NCM 2804.40.00 is the Brazilian tariff code for oxygen. This code carries 5.4% import duty (II) and 0% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement.

Classification hierarchy

2804Hydrogen, rare gases and other non-metals
2804.40Oxygen
2804.40.00
Oxygen

Official Brazilian text: - Oxigênio

Tax breakdown for NCM 2804.40.00

Import Duty (II)Imposto de Importação
5.4%
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 2804.40

UN Comtrade 2024

Brazil imported $2.9M of products under HS heading 2804.40 in 2024. Top suppliers:

1USA
$1.4M47.1%
2#380
$618K21.1%
3Paraguay
$261K8.9%
4Denmark
$150K5.1%
5Mexico
$150K5.1%

Trade data is at the 6-digit HS level. See full HS 2804.40 details →

Regulatory agencies

ANVISAIBAMAExército

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

EU-Mercosur impact

Most industrial chemicals see tariff elimination over 7-10 years. Already relatively low tariffs (0-8%).

How to import NCM 2804.40.00 into Brazil

  1. Confirm with your customs broker — NCM 2804.40.00 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 5.4%, but Brazil adds IPI (0%), PIS/COFINS (11.75%), ICMS (17–20%), and AFRMM (8%) on top. Use our calculator for the exact total.
  3. Get import licenses — this chapter requires clearance from ANVISA, IBAMA, Exército. 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 2804.40.00

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