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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 39›HS 3923.90

NCM 3923.90.10

Plastics; articles for the conveyance or packing of goods n.e.c. in heading no. 3923

Brazil import duty rates — Updated May 2026

16.2%
Import Duty (II)
15%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 3923.90.10 is the Brazilian tariff code for plastics; articles for the conveyance or packing of goods n.e.c. in heading no. 3923. This code carries 16.2% import duty (II) and 15% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 2 NCM codes under HS heading 3923.90.

Classification hierarchy

Ch. 39Plastics and articles thereof
3923Plastic articles for the conveyance or packing of goods; stoppers, lids, caps and other closures of plastics
3923.90Plastics; articles for the conveyance or packing of goods n.e.c. in heading no. 3923
3923.90.10
Plastics; articles for the conveyance or packing of goods n.e.c. in heading no. 3923

Official Brazilian text: Paletes simples, paletes-caixas e outros estrados para carga; taipais de paletes

Tax breakdown for NCM 3923.90.10

Import Duty (II)Imposto de Importação
16.2%
IPIExcise tax
15%
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 3923.90

UN Comtrade 2024

Brazil imported $121.4M of products under HS heading 3923.90 in 2024. Top suppliers:

1China
$38.2M31.5%
2USA
$18.1M14.9%
3#380
$10.5M8.7%
4Uruguay
$8.9M7.4%
5France
$7.6M6.2%

Trade data is at the 6-digit HS level. See full HS 3923.90 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 3923.90

NCMDescription (PT — official)IIIPI
3923.90.90Outros16.2%15%Calculate →

How to import NCM 3923.90.10 into Brazil

  1. Confirm with your customs broker — NCM 3923.90.10 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 16.2%, but Brazil adds IPI (15%), 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 3923.90.10

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

Open CalculatorHS 3923.90 Details