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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 33›HS 3301.90

NCM 3301.90.10

Oils, essential; concentrates in fats, fixed oils, waxes and the like, terpenic by-products, aqueous distillates and solutions, extracted oleoresins, n.e.c. in heading no. 3301

Brazil import duty rates — Updated May 2026

12.6%
Import Duty (II)
3.25%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 3301.90.10 is the Brazilian tariff code for oils, essential; concentrates in fats, fixed oils, waxes and the like, terpenic by-products, aqueous distillates and solutions, extracted oleoresins, n.e.c. in heading no. 3301. This code carries 12.6% import duty (II) and 3.25% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 4 NCM codes under HS heading 3301.90.

Classification hierarchy

Ch. 33Essential oils and resinoids; perfumery, cosmetic
3301Oils; essential (concretes, absolutes); concentrates thereof in fats, fixed oils, waxes or the like (obtained by enfleurage or maceration); aqueous distillates, solutions and terpenic by-products thereof; resinoids; extracted oleoresins
3301.90Oils, essential; concentrates in fats, fixed oils, waxes and the like, terpenic by-products, aqueous distillates and solutions, extracted oleoresins, n.e.c. in heading no. 3301
3301.90.10
Oils, essential; concentrates in fats, fixed oils, waxes and the like, terpenic by-products, aqueous distillates and solutions, extracted oleoresins, n.e.c. in heading no. 3301

Official Brazilian text: Soluções concentradas de óleos essenciais em gorduras, em óleos fixos, em ceras ou em matérias análogas, obtidas por tratamento de flores através de substâncias gordas ou por maceração

Tax breakdown for NCM 3301.90.10

Import Duty (II)Imposto de Importação
12.6%
IPIExcise tax
3.25%
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 3301.90

UN Comtrade 2024

Brazil imported $16.9M of products under HS heading 3301.90 in 2024. Top suppliers:

1India
$10.1M59.5%
2USA
$2.5M14.8%
3China
$1.6M9.6%
4France
$682K4%
5Germany
$672K4%

Trade data is at the 6-digit HS level. See full HS 3301.90 details →

Regulatory agencies

ANVISA

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

EU-Mercosur impact

Tariff reduction over 10 years. EU cosmetics benefit from regulatory cooperation chapter.

Other NCM codes under HS 3301.90

NCMDescription (PT — official)IIIPI
3301.90.20Subprodutos terpênicos residuais da desterpenação dos óleos essenciais12.6%3.25%Calculate →
3301.90.30Águas destiladas aromáticas e soluções aquosas de óleos essenciais12.6%3.25%Calculate →
3301.90.40Oleorresinas de extração7.2%3.25%Calculate →

How to import NCM 3301.90.10 into Brazil

  1. Confirm with your customs broker — NCM 3301.90.10 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 12.6%, but Brazil adds IPI (3.25%), 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. 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 3301.90.10

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

Open CalculatorHS 3301.90 Details