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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 31›HS 3105.90

NCM 3105.90.90

Fertilizers, mineral or chemical; n.e.c. in heading no. 3105

Brazil import duty rates — Updated May 2026

3.6%
Import Duty (II)
NT
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 3105.90.90 is the Brazilian tariff code for fertilizers, mineral or chemical; n.e.c. in heading no. 3105. This code carries 3.6% import duty (II) and no IPI (tax not levied). EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 3 NCM codes under HS heading 3105.90.

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
3105.90Fertilizers, mineral or chemical; n.e.c. in heading no. 3105
3105.90.90
Fertilizers, mineral or chemical; n.e.c. in heading no. 3105

Official Brazilian text: Outros

Tax breakdown for NCM 3105.90.90

Import Duty (II)Imposto de Importação
3.6%
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 3105.90

UN Comtrade 2024

Brazil imported $209.8M of products under HS heading 3105.90 in 2024. Top suppliers:

1Chile
$72.0M34.3%
2Russian Federation
$50.9M24.3%
3Jordan
$16.2M7.7%
4Spain
$15.0M7.1%
5USA
$11.6M5.5%

Trade data is at the 6-digit HS level. See full HS 3105.90 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 3105.90

NCMDescription (PT — official)IIIPI
3105.90.11Que contenha, em peso, 15 % ou menos de nitrogênio (azoto) e 15 % ou menos de óxido de potássio (K2O)0%NTCalculate →
3105.90.19Outros0%NTCalculate →

How to import NCM 3105.90.90 into Brazil

  1. Confirm with your customs broker — NCM 3105.90.90 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 3.6%, 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 3105.90.90

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

Open CalculatorHS 3105.90 Details