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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 83›HS 8304.00

NCM 8304.00.00

Office equipment; filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading no. 9403

Brazil import duty rates — Updated May 2026

14.4%
Import Duty (II)
6.5%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 8304.00.00 is the Brazilian tariff code for office equipment; filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading no. 9403. This code carries 14.4% import duty (II) and 6.5% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement.

Classification hierarchy

Ch. 83Miscellaneous articles of base metal
8304Office equipment; filing cabinets, card-index cabinets, paper trays and rests, pen trays, office-stamp stands and the like, of base metal, other than office furniture of heading no. 9403
8304.00Office equipment; filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading no. 9403
8304.00.00
Office equipment; filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading no. 9403

Official Brazilian text: Classificadores, fichários (ficheiros), caixas de classificação, porta-cópias, porta-canetas, porta-carimbos e artigos semelhantes, de escritório, de metais comuns, excluindo os móveis de escritório da posição 94.03.

Tax breakdown for NCM 8304.00.00

Import Duty (II)Imposto de Importação
14.4%
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 8304.00

UN Comtrade 2024

Brazil imported $2.6M of products under HS heading 8304.00 in 2024. Top suppliers:

1China
$2.4M93.5%
2China, Hong Kong SAR
$134K5.2%
3India
$12K0.5%
4USA
$10K0.4%
5Ireland
$6K0.2%

Trade data is at the 6-digit HS level. See full HS 8304.00 details →

Regulatory agencies

INMETRO

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

EU-Mercosur impact

Tariff elimination over 7-10 years.

How to import NCM 8304.00.00 into Brazil

  1. Confirm with your customs broker — NCM 8304.00.00 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 14.4%, 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 — 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 8304.00.00

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

Open CalculatorHS 8304.00 Details