NCM 3920.10.91
Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polymers of ethylene, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
Brazil import duty rates — Updated May 2026
NCM 3920.10.91 is the Brazilian tariff code for plastics; plates, sheets, film, foil and strip (not self-adhesive), of polymers of ethylene, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. This code carries 0% import duty (II) and 9.75% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 3 NCM codes under HS heading 3920.10.
Classification hierarchy
Official Brazilian text: De densidade inferior a 0,94, com óleo de parafina e carga (sílica e negro de fumo), apresentando nervuras paralelas entre si, com uma resistência elétrica igual ou superior a 0,030 ohms.cm2, mas inferior ou igual a 0,120 ohms.cm2, em rolos, do tipo utilizado para a fabricação de separadores de acumuladores elétricos
Tax breakdown for NCM 3920.10.91
Taxes are cascading — each applies on a different base. Use the calculator for the exact total.
Trade overview — HS 3920.10
UN Comtrade 2024Brazil imported $404.3M of products under HS heading 3920.10 in 2024. Top suppliers:
Trade data is at the 6-digit HS level. See full HS 3920.10 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 3920.10
| NCM | Description (PT — official) | II | IPI | |
|---|---|---|---|---|
| 3920.10.10 | De densidade igual ou superior a 0,94, espessura inferior ou igual a 19 micrômetros (mícrons), em rolos de largura inferior ou igual a 66 cm | 0% | 9.75% | Calculate → |
| 3920.10.99 | Outras | 14.4% | 15% | Calculate → |
How to import NCM 3920.10.91 into Brazil
- Confirm with your customs broker — NCM 3920.10.91 must exactly match your product description. Misclassification leads to fines and seizure.
- Calculate total cost — base import duty is 0%, but Brazil adds IPI (9.75%), 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 3920.10.91
Enter CIF value and get a breakdown of all 7 Brazilian import taxes.