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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 39›HS 3904.40

NCM 3904.40.10

Vinyl chloride, other halogenated olefin polymers; vinyl chloride copolymers, in primary forms n.e.c. in heading no. 3904

Brazil import duty rates — Updated May 2026

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

NCM 3904.40.10 is the Brazilian tariff code for vinyl chloride, other halogenated olefin polymers; vinyl chloride copolymers, in primary forms n.e.c. in heading no. 3904. 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 2 NCM codes under HS heading 3904.40.

Classification hierarchy

Ch. 39Plastics and articles thereof
3904Polymers of vinyl chloride or of other halogenated olefins, in primary forms
3904.40Vinyl chloride, other halogenated olefin polymers; vinyl chloride copolymers, in primary forms n.e.c. in heading no. 3904
3904.40.10
Vinyl chloride, other halogenated olefin polymers; vinyl chloride copolymers, in primary forms n.e.c. in heading no. 3904

Official Brazilian text: Com acetato de vinila, com um ácido dibásico ou com álcool vinílico, nas formas previstas na Nota 6 b) deste Capítulo

Tax breakdown for NCM 3904.40.10

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 3904.40

UN Comtrade 2024

Brazil imported $6.0M of products under HS heading 3904.40 in 2024. Top suppliers:

1Germany
$3.9M65%
2Uruguay
$1.9M32.2%
3China
$156K2.6%
4Japan
$8K0.1%
5USA
$5K0.1%

Trade data is at the 6-digit HS level. See full HS 3904.40 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.

Other NCM codes under HS 3904.40

NCMDescription (PT — official)IIIPI
3904.40.90Outros12.6%3.25%Calculate →

How to import NCM 3904.40.10 into Brazil

  1. Confirm with your customs broker — NCM 3904.40.10 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 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 3904.40.10

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

Open CalculatorHS 3904.40 Details