NCM 2923.90.40
Quaternary ammonium salts and hydroxides; whether or not chemically defined n.e.c. in heading no. 2923
Brazil import duty rates — Updated May 2026
NCM 2923.90.40 is the Brazilian tariff code for quaternary ammonium salts and hydroxides; whether or not chemically defined n.e.c. in heading no. 2923. This code carries 10.8% import duty (II) and 0% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 7 NCM codes under HS heading 2923.90.
Classification hierarchy
Official Brazilian text: Halogenetos de alquil-trimetilamônio, com grupo alquila de C6 a C22
Tax breakdown for NCM 2923.90.40
Taxes are cascading — each applies on a different base. Use the calculator for the exact total.
Trade overview — HS 2923.90
UN Comtrade 2024Brazil imported $83.5M of products under HS heading 2923.90 in 2024. Top suppliers:
Trade data is at the 6-digit HS level. See full HS 2923.90 details →
Regulatory agencies
Products under this NCM may need pre-approval before customs clearance.
EU-Mercosur impact
Gradual tariff elimination over 7-10 years. Pharmaceutical intermediates benefit significantly.
Other NCM codes under HS 2923.90
| NCM | Description (PT — official) | II | IPI | |
|---|---|---|---|---|
| 2923.90.10 | Betaína e seus sais | 10.8% | 0% | Calculate → |
| 2923.90.20 | Derivados da colina | 0% | 0% | Calculate → |
| 2923.90.30 | Cloreto de 3-cloro-2-hidroxipropiltrimetilamônio | 0% | 0% | Calculate → |
| 2923.90.50 | Halogenetos de dialquil-dimetilamônio ou de alquil-benzil-dimetilamônio, com grupo alquila de C6 a C22 | 10.8% | 0% | Calculate → |
| 2923.90.60 | Halogenetos de pentametil-alquil-propilenodiamônio, com grupo alquila de C6 a C22 | 10.8% | 0% | Calculate → |
| 2923.90.90 | Outros | 0% | 0% | Calculate → |
How to import NCM 2923.90.40 into Brazil
- Confirm with your customs broker — NCM 2923.90.40 must exactly match your product description. Misclassification leads to fines and seizure.
- Calculate total cost — base import duty is 10.8%, 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, IBAMA, Exército. 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 2923.90.40
Enter CIF value and get a breakdown of all 7 Brazilian import taxes.