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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 48›HS 4823.20

NCM 4823.20.99

Paper and paperboard; filter paper and paperboard

Brazil import duty rates — Updated May 2026

16%
Import Duty (II)
9.75%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 4823.20.99 is the Brazilian tariff code for paper and paperboard; filter paper and paperboard. This code carries 16% 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 4823.20.

Classification hierarchy

Ch. 48Paper and paperboard; articles of paper pulp
4823Paper, paperboard, cellulose wadding and webs of cellulose fibres; cut to size or shape, articles of paper pulp, paper and paper-board, cellulose wadding or webs of cellulose fibres, n.e.c. in chapter 48
4823.20Paper and paperboard; filter paper and paperboard
4823.20.99
Paper and paperboard; filter paper and paperboard

Official Brazilian text: Outros

Tax breakdown for NCM 4823.20.99

Import Duty (II)Imposto de Importação
16%
IPIExcise tax
9.75%
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 4823.20

UN Comtrade 2024

Brazil imported $21.9M of products under HS heading 4823.20 in 2024. Top suppliers:

1Germany
$6.9M31.5%
2USA
$6.5M29.8%
3Rep. of Korea
$1.9M8.8%
4France
$1.7M8%
5China
$1.5M6.7%

Trade data is at the 6-digit HS level. See full HS 4823.20 details →

EU-Mercosur impact

Tariff reduction over 7-10 years. European specialty paper manufacturers benefit.

Other NCM codes under HS 4823.20

NCMDescription (PT — official)IIIPI
4823.20.10De peso superior a 15 g/m2, mas não superior a 25 g/m2, com um conteúdo de fibras sintéticas termossoldáveis igual ou superior a 20 %, mas não superior a 30 %, em peso, do conteúdo total de fibras0%9.75%Calculate →
4823.20.91Em tiras ou rolos de largura superior a 15 cm, mas não superior a 36 cm10.8%9.75%Calculate →

How to import NCM 4823.20.99 into Brazil

  1. Confirm with your customs broker — NCM 4823.20.99 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 16%, 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.
  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.

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 4823.20.99

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

Open CalculatorHS 4823.20 Details