NCM 3907.99.92
Polyesters; n.e.c. in heading no. 3907, saturated, in primary forms
Brazil import duty rates — Updated May 2026
NCM 3907.99.92 is the Brazilian tariff code for polyesters; n.e.c. in heading no. 3907, saturated, 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 9 NCM codes under HS heading 3907.99.
Classification hierarchy
Official Brazilian text: Poli(épsilon-caprolactona)
Tax breakdown for NCM 3907.99.92
Taxes are cascading — each applies on a different base. Use the calculator for the exact total.
Trade overview — HS 3907.99
UN Comtrade 2024Brazil imported $237.7M of products under HS heading 3907.99 in 2024. Top suppliers:
Trade data is at the 6-digit HS level. See full HS 3907.99 details →
Regulatory agencies
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 3907.99
| NCM | Description (PT — official) | II | IPI | |
|---|---|---|---|---|
| 3907.99.11 | Com carga de fibra de vidro | 12.6% | 3.25% | Calculate → |
| 3907.99.12 | Outros, nas formas previstas na Nota 6 a) deste Capítulo | 0% | 3.25% | Calculate → |
| 3907.99.19 | Outros | 0% | 3.25% | Calculate → |
| 3907.99.91 | Nas formas previstas na Nota 6 a) deste Capítulo | 12.6% | 3.25% | Calculate → |
| 3907.99.93 | Copolímero de tereftalato de dimetila, cicloexanodimetanol e ácido isoftálico | 0% | 3.25% | Calculate → |
| 3907.99.94 | Copolímero de tereftalato de dimetila, cicloexanodimetanol e tetrametil ciclobutanodiol | 0% | 3.25% | Calculate → |
| 3907.99.95 | Copolímero de tereftalato de dimetila, cicloexanodimetanol e etilenoglicol | 0% | 3.25% | Calculate → |
| 3907.99.99 | Outros | 12.6% | 3.25% | Calculate → |
How to import NCM 3907.99.92 into Brazil
- Confirm with your customs broker — NCM 3907.99.92 must exactly match your product description. Misclassification leads to fines and seizure.
- 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.
- Get import licenses — this chapter requires clearance from INMETRO. Apply before shipping.
- 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 3907.99.92
Enter CIF value and get a breakdown of all 7 Brazilian import taxes.