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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026

NCM 3304.91.00

Cosmetic and toilet preparations; powders, whether or not compressed (excluding lip, eye, manicure or pedicure preparations)

Brazil import duty rates — Updated May 2026

16.2%
Import Duty (II)
7.8%
IPI
Ex-Tarifário
Calc
Full landed cost

NCM 3304.91.00 is the Brazilian tariff code for cosmetic and toilet preparations; powders, whether or not compressed (excluding lip, eye, manicure or pedicure preparations). This code carries 16.2% import duty (II) and 7.8% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement.

Classification hierarchy

3304Cosmetic and toilet preparations; beauty, make-up and skin care preparations (excluding medicaments, including sunscreen or sun tan preparations), manicure or pedicure preparations
3304.91.00
Cosmetic and toilet preparations; powders, whether or not compressed (excluding lip, eye, manicure or pedicure preparations)

Official Brazilian text: -- Pós, incluindo os compactos

Tax breakdown for NCM 3304.91.00

Import Duty (II)Imposto de Importação
16.2%
IPIExcise tax
7.8%
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 3304.91

UN Comtrade 2024

Brazil imported $34.9M of products under HS heading 3304.91 in 2024. Top suppliers:

1China
$12.2M35%
2#380
$7.1M20.4%
3USA
$5.6M16.2%
4France
$4.1M11.9%
5Colombia
$2.7M7.7%

Trade data is at the 6-digit HS level. See full HS 3304.91 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.

How to import NCM 3304.91.00 into Brazil

  1. Confirm with your customs broker — NCM 3304.91.00 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 (7.8%), 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.

Calculate your landed cost for NCM 3304.91.00

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