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

NCM 6403.59.10

Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles and uppers of leather

Brazil import duty rates — Updated May 2026

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

NCM 6403.59.10 is the Brazilian tariff code for footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles and uppers of leather. 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 6403.59.

Classification hierarchy

6403Footwear; with outer soles of rubber, plastics, leather or composition leather and uppers of leather
6403.59.10
Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles and uppers of leather

Official Brazilian text: Com sola de madeira e desprovido de palmilha

Tax breakdown for NCM 6403.59.10

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 6403.59

UN Comtrade 2024

Brazil imported $32.8M of products under HS heading 6403.59 in 2024. Top suppliers:

1#380
$31.2M95.2%
2France
$586K1.8%
3Spain
$578K1.8%
4Viet Nam
$145K0.4%
5Thailand
$112K0.3%

Trade data is at the 6-digit HS level. See full HS 6403.59 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 6403.59

NCMDescription (PT — official)IIIPI
6403.59.90Outro35%0%Calculate →

How to import NCM 6403.59.10 into Brazil

  1. Confirm with your customs broker — NCM 6403.59.10 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.

Calculate your landed cost for NCM 6403.59.10

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