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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 64›HS 6403.51

NCM 6403.51.90

Footwear; n.e.c. in heading no. 6403, with outer soles and uppers of leather, covering the ankle

Brazil import duty rates — Updated May 2026

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

NCM 6403.51.90 is the Brazilian tariff code for footwear; n.e.c. in heading no. 6403, with outer soles and uppers of leather, covering the ankle. This code carries 35% import duty (II) and 0% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 2 NCM codes under HS heading 6403.51.

Classification hierarchy

Ch. 64Footwear, gaiters and the like
6403Footwear; with outer soles of rubber, plastics, leather or composition leather and uppers of leather
6403.51Footwear; n.e.c. in heading no. 6403, with outer soles and uppers of leather, covering the ankle
6403.51.90
Footwear; n.e.c. in heading no. 6403, with outer soles and uppers of leather, covering the ankle

Official Brazilian text: Outro

Tax breakdown for NCM 6403.51.90

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 6403.51

UN Comtrade 2024

Brazil imported $2.1M of products under HS heading 6403.51 in 2024. Top suppliers:

1#380
$1.8M88.9%
2Portugal
$91K4.4%
3Viet Nam
$38K1.8%
4Spain
$35K1.7%
5Mexico
$24K1.2%

Trade data is at the 6-digit HS level. See full HS 6403.51 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.

Other NCM codes under HS 6403.51

NCMDescription (PT — official)IIIPI
6403.51.10Com sola de madeira e desprovido de palmilha35%0%Calculate →

How to import NCM 6403.51.90 into Brazil

  1. Confirm with your customs broker — NCM 6403.51.90 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 6403.51.90

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

Open CalculatorHS 6403.51 Details