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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 64›HS 6403.20

NCM 6403.20.00

Footwear; with outer soles of leather, uppers consisting of leather straps across instep and around the big toe

Brazil import duty rates — Updated May 2026

35%
Import Duty (II)
0%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 6403.20.00 is the Brazilian tariff code for footwear; with outer soles of leather, uppers consisting of leather straps across instep and around the big toe. This code carries 35% import duty (II) and 0% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement.

Classification hierarchy

Ch. 64Footwear, gaiters and the like
6403Footwear; with outer soles of rubber, plastics, leather or composition leather and uppers of leather
6403.20Footwear; with outer soles of leather, uppers consisting of leather straps across instep and around the big toe
6403.20.00
Footwear; with outer soles of leather, uppers consisting of leather straps across instep and around the big toe

Official Brazilian text: - Calçado com sola exterior de couro natural e parte superior constituída por tiras de couro natural passando pelo peito do pé e envolvendo o dedo grande

Tax breakdown for NCM 6403.20.00

Import Duty (II)Imposto de Importação
35%
IPIExcise tax
0%
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 6403.20

UN Comtrade 2024

Brazil imported $71K of products under HS heading 6403.20 in 2024. Top suppliers:

1Spain
$23K32.7%
2#380
$18K25.3%
3Poland
$15K20.5%
4Portugal
$8K10.9%
5China
$7K10.4%

Trade data is at the 6-digit HS level. See full HS 6403.20 details →

Regulatory agencies

INMETRO

Products under this NCM may need pre-approval before customs clearance.

EU-Mercosur impact

Very slow liberalization — 12-15 years. One of Brazil's most protected manufacturing sectors.

How to import NCM 6403.20.00 into Brazil

  1. Confirm with your customs broker — NCM 6403.20.00 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 35%, but Brazil adds IPI (0%), 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 6403.20.00

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

Open CalculatorHS 6403.20 Details