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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 31›HS 3105.40

NCM 3105.40.00

Fertilizers, mineral or chemical; ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)

Brazil import duty rates — Updated May 2026

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

NCM 3105.40.00 is the Brazilian tariff code for fertilizers, mineral or chemical; ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate). This code carries 5.4% import duty (II) and no IPI (tax not levied). EU-origin products in this category benefit from the EU-Mercosur trade agreement.

Classification hierarchy

Ch. 31Fertilisers
3105Fertilizers; mineral or chemical, containing 2 or 3 of the elements nitrogen, phosphorus, potassium; other fertilisers; goods of chapter 31 in tablets or packages of gross weight not exceeding 10kg
3105.40Fertilizers, mineral or chemical; ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
3105.40.00
Fertilizers, mineral or chemical; ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)

Official Brazilian text: - Di-hidrogeno-ortofosfato de amônio (fosfato de monoamônio ou monoamoniacal), mesmo misturado com hidrogeno-ortofosfato de diamônio (fosfato de diamônio ou diamoniacal)

Tax breakdown for NCM 3105.40.00

Import Duty (II)Imposto de Importação
5.4%
IPIExcise tax
NT
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 3105.40

UN Comtrade 2024

Brazil imported $5.0B of products under HS heading 3105.40 in 2024. Top suppliers:

1Russian Federation
$2.7B53.1%
2Morocco
$1.2B24.2%
3Saudi Arabia
$837.4M16.6%
4China
$215.4M4.3%
5USA
$92.1M1.8%

Trade data is at the 6-digit HS level. See full HS 3105.40 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.

How to import NCM 3105.40.00 into Brazil

  1. Confirm with your customs broker — NCM 3105.40.00 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 (NT), 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 3105.40.00

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

Open CalculatorHS 3105.40 Details