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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026

NCM 4205.00.00

Leather articles; n.e.c. in chapter 42, of leather or composition leather

Brazil import duty rates — Updated May 2026

20%
Import Duty (II)
6.5%
IPI
Ex-Tarifário
Calc
Full landed cost

NCM 4205.00.00 is the Brazilian tariff code for leather articles; n.e.c. in chapter 42, of leather or composition leather. This code carries 20% import duty (II) and 6.5% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement.

Classification hierarchy

4205Leather or composition leather articles n.e.c. in chapter 42
4205.00.00
Leather articles; n.e.c. in chapter 42, of leather or composition leather

Official Brazilian text: Outras obras de couro natural ou reconstituído.

Tax breakdown for NCM 4205.00.00

Import Duty (II)Imposto de Importação
20%
IPIExcise tax
6.5%
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 4205.00

UN Comtrade 2024

Brazil imported $11.8M of products under HS heading 4205.00 in 2024. Top suppliers:

1Uruguay
$7.1M60%
2Germany
$1.4M11.8%
3France
$772K6.5%
4USA
$635K5.4%
5#380
$606K5.1%

Trade data is at the 6-digit HS level. See full HS 4205.00 details →

EU-Mercosur impact

Tariff reduction over 10-12 years. Luxury leather goods benefit directly.

How to import NCM 4205.00.00 into Brazil

  1. Confirm with your customs broker — NCM 4205.00.00 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 20%, 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.
  3. Get import licenses — check if your specific product requires ANVISA, INMETRO, or MAPA clearance.
  4. Choose entry port — ICMS varies by state (17–20%). Compare state rates to optimize your route.

Calculate your landed cost for NCM 4205.00.00

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