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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 39›HS 3904.22

NCM 3904.22.00

Vinyl chloride, other halogenated olefin polymers; plasticised poly(vinyl chloride), in primary forms, mixed with other substances

Brazil import duty rates — Updated May 2026

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

NCM 3904.22.00 is the Brazilian tariff code for vinyl chloride, other halogenated olefin polymers; plasticised poly(vinyl chloride), in primary forms, mixed with other substances. 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.

Classification hierarchy

Ch. 39Plastics and articles thereof
3904Polymers of vinyl chloride or of other halogenated olefins, in primary forms
3904.22Vinyl chloride, other halogenated olefin polymers; plasticised poly(vinyl chloride), in primary forms, mixed with other substances
3904.22.00
Vinyl chloride, other halogenated olefin polymers; plasticised poly(vinyl chloride), in primary forms, mixed with other substances

Official Brazilian text: -- Plastificado

Tax breakdown for NCM 3904.22.00

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 3904.22

UN Comtrade 2024

Brazil imported $120.6M of products under HS heading 3904.22 in 2024. Top suppliers:

1Uruguay
$50.2M41.6%
2USA
$26.0M21.5%
3Argentina
$13.4M11.1%
4#380
$8.1M6.7%
5Mexico
$7.8M6.5%

Trade data is at the 6-digit HS level. See full HS 3904.22 details →

Regulatory agencies

INMETRO

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

EU-Mercosur impact

Industrial plastics see tariff elimination over 7-10 years. Raw resins benefit from faster reduction.

How to import NCM 3904.22.00 into Brazil

  1. Confirm with your customs broker — NCM 3904.22.00 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 INMETRO. 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 3904.22.00

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

Open CalculatorHS 3904.22 Details