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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 39›HS 3907.61

NCM 3907.61.00

Poly(ethylene terephthalate); in primary forms, having a viscosity of 78ml/g or higher

Brazil import duty rates — Updated May 2026

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

NCM 3907.61.00 is the Brazilian tariff code for poly(ethylene terephthalate); in primary forms, having a viscosity of 78ml/g or higher. 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
3907Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
3907.61Poly(ethylene terephthalate); in primary forms, having a viscosity of 78ml/g or higher
3907.61.00
Poly(ethylene terephthalate); in primary forms, having a viscosity of 78ml/g or higher

Official Brazilian text: -- De um índice de viscosidade de 78 ml/g ou mais

Tax breakdown for NCM 3907.61.00

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 3907.61

UN Comtrade 2024

Brazil imported $239.2M of products under HS heading 3907.61 in 2024. Top suppliers:

1Malaysia
$53.1M22.2%
2Viet Nam
$45.6M19.1%
3Oman
$41.3M17.3%
4China
$30.3M12.7%
5Argentina
$15.5M6.5%

Trade data is at the 6-digit HS level. See full HS 3907.61 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 3907.61.00 into Brazil

  1. Confirm with your customs broker — NCM 3907.61.00 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 3907.61.00

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

Open CalculatorHS 3907.61 Details