NCM 3926.90.21
Plastics; other articles n.e.c. in chapter 39
Brazil import duty rates — Updated May 2026
NCM 3926.90.21 is the Brazilian tariff code for plastics; other articles n.e.c. in chapter 39. This code carries 18% import duty (II) and 6.5% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 9 NCM codes under HS heading 3926.90.
Classification hierarchy
Official Brazilian text: De transmissão
Tax breakdown for NCM 3926.90.21
Taxes are cascading — each applies on a different base. Use the calculator for the exact total.
Trade overview — HS 3926.90
UN Comtrade 2024Brazil imported $1.7B of products under HS heading 3926.90 in 2024. Top suppliers:
Trade data is at the 6-digit HS level. See full HS 3926.90 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 3926.90
| NCM | Description (PT — official) | II | IPI | |
|---|---|---|---|---|
| 3926.90.10 | Arruelas (anilhas) | 18% | 6.5% | Calculate → |
| 3926.90.22 | Transportadoras | 16.2% | 6.5% | Calculate → |
| 3926.90.30 | Bolsas para uso em medicina (hemodiálise e usos semelhantes) | 0% | 0% | Calculate → |
| 3926.90.40 | Artigos de laboratório ou de farmácia | 16.2% | 0% | Calculate → |
| 3926.90.50 | Acessórios do tipo utilizado em linhas de sangue para hemodiálise, tais como: obturadores, incluindo os reguláveis (clamps), clipes e semelhantes | 0% | 9.75% | Calculate → |
| 3926.90.61 | De tetrafluoretileno e éter perfluorometilvinil | 0% | 9.75% | Calculate → |
| 3926.90.69 | Outros | 16.2% | 9.75% | Calculate → |
| 3926.90.90 | Outras | 18% | 0% | Calculate → |
How to import NCM 3926.90.21 into Brazil
- Confirm with your customs broker — NCM 3926.90.21 must exactly match your product description. Misclassification leads to fines and seizure.
- Calculate total cost — base import duty is 18%, but Brazil adds IPI (6.5%), 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 3926.90.21
Enter CIF value and get a breakdown of all 7 Brazilian import taxes.