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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 33›HS 3304.20

NCM 3304.20.10

Cosmetic and toilet preparations; eye make-up

Brazil import duty rates — Updated May 2026

16.2%
Import Duty (II)
14.3%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 3304.20.10 is the Brazilian tariff code for cosmetic and toilet preparations; eye make-up. This code carries 16.2% import duty (II) and 14.3% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 2 NCM codes under HS heading 3304.20.

Classification hierarchy

Ch. 33Essential oils and resinoids; perfumery, cosmetic
3304Cosmetic and toilet preparations; beauty, make-up and skin care preparations (excluding medicaments, including sunscreen or sun tan preparations), manicure or pedicure preparations
3304.20Cosmetic and toilet preparations; eye make-up
3304.20.10
Cosmetic and toilet preparations; eye make-up

Official Brazilian text: Sombra, delineador, lápis para sobrancelhas e rímel

Tax breakdown for NCM 3304.20.10

Import Duty (II)Imposto de Importação
16.2%
IPIExcise tax
14.3%
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 3304.20

UN Comtrade 2024

Brazil imported $56.1M of products under HS heading 3304.20 in 2024. Top suppliers:

1China
$24.8M44.3%
2France
$4.8M8.5%
3USA
$4.8M8.5%
4#380
$4.7M8.4%
5Germany
$4.4M7.9%

Trade data is at the 6-digit HS level. See full HS 3304.20 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 3304.20

NCMDescription (PT — official)IIIPI
3304.20.90Outros16.2%14.3%Calculate →

How to import NCM 3304.20.10 into Brazil

  1. Confirm with your customs broker — NCM 3304.20.10 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 16.2%, but Brazil adds IPI (14.3%), 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 3304.20.10

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

Open CalculatorHS 3304.20 Details