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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 31›HS 3104.90

NCM 3104.90.10

Fertilizers, mineral or chemical; potassic, n.e.c. in heading no. 3104

Brazil import duty rates — Updated May 2026

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

NCM 3104.90.10 is the Brazilian tariff code for fertilizers, mineral or chemical; potassic, n.e.c. in heading no. 3104. This code carries 5.4% import duty (II) and 0% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 2 NCM codes under HS heading 3104.90.

Classification hierarchy

Ch. 31Fertilisers
3104Fertilizers; mineral or chemical, potassic
3104.90Fertilizers, mineral or chemical; potassic, n.e.c. in heading no. 3104
3104.90.10
Fertilizers, mineral or chemical; potassic, n.e.c. in heading no. 3104

Official Brazilian text: Sulfato duplo de potássio e magnésio, que contenha, em peso, 30 % ou mais de óxido de potássio (K2O)

Tax breakdown for NCM 3104.90.10

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 3104.90

UN Comtrade 2024

Brazil imported $114.7M of products under HS heading 3104.90 in 2024. Top suppliers:

1Germany
$45.4M39.6%
2USA
$28.7M25%
3United Kingdom
$27.2M23.7%
4Turkey
$4.8M4.2%
5France
$2.7M2.4%

Trade data is at the 6-digit HS level. See full HS 3104.90 details →

Regulatory agencies

MAPA

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

EU-Mercosur impact

Already largely duty-free. The agreement reinforces existing zero tariffs.

Other NCM codes under HS 3104.90

NCMDescription (PT — official)IIIPI
3104.90.90Outros0%NTCalculate →

How to import NCM 3104.90.10 into Brazil

  1. Confirm with your customs broker — NCM 3104.90.10 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 MAPA. 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 3104.90.10

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

Open CalculatorHS 3104.90 Details