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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 39›HS 3907.40

NCM 3907.40.20

Polycarbonates; in primary forms

Brazil import duty rates — Updated May 2026

0%
Import Duty (II)
3.25%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 3907.40.20 is the Brazilian tariff code for polycarbonates; in primary forms. This code carries 0% import duty (II) and 3.25% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 3 NCM codes under HS heading 3907.40.

Classification hierarchy

Ch. 39Plastics and articles thereof
3907Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
3907.40Polycarbonates; in primary forms
3907.40.20
Polycarbonates; in primary forms

Official Brazilian text: Em pó ou flocos, com índice de fluidez de massa inferior a 60 g/10 min ou superior a 80 g/10 min segundo Norma ASTM D 1238

Tax breakdown for NCM 3907.40.20

Import Duty (II)Imposto de Importação
0%
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 3907.40

UN Comtrade 2024

Brazil imported $274.9M of products under HS heading 3907.40 in 2024. Top suppliers:

1USA
$88.6M32.2%
2Rep. of Korea
$62.8M22.8%
3Germany
$43.8M15.9%
4China
$37.1M13.5%
5Thailand
$11.5M4.2%

Trade data is at the 6-digit HS level. See full HS 3907.40 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 3907.40

NCMDescription (PT — official)IIIPI
3907.40.10Nas formas previstas na Nota 6 b) deste Capítulo, com transmissão de luz de comprimento de onda de 550 nm ou 800 nm, superior a 89 %, segundo Norma ASTM D 1003-00 e índice de fluidez de massa igual ou superior a 60 g/10 min e inferior ou igual a 80 g/10 min segundo Norma ASTM D 12380%3.25%Calculate →
3907.40.90Outros12.6%3.25%Calculate →

How to import NCM 3907.40.20 into Brazil

  1. Confirm with your customs broker — NCM 3907.40.20 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 0%, 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 3907.40.20

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

Open CalculatorHS 3907.40 Details