NCM 9405.42.00
Luminaires and light fittings; electric, designed for use solely with light-emitting diode (LED) light sources
Brazil import duty rates — Updated May 2026
NCM 9405.42.00 is the Brazilian tariff code for luminaires and light fittings; electric, designed for use solely with light-emitting diode (LED) light sources. This code carries 16.2% import duty (II) and 9.75% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement.
Classification hierarchy
Official Brazilian text: -- Outros, concebidos para serem utilizados unicamente com fontes de luz de diodos emissores de luz (LED)
Tax breakdown for NCM 9405.42.00
Taxes are cascading — each applies on a different base. Use the calculator for the exact total.
Trade overview — HS 9405.42
UN Comtrade 2024Brazil imported $266.7M of products under HS heading 9405.42 in 2024. Top suppliers:
Trade data is at the 6-digit HS level. See full HS 9405.42 details →
Regulatory agencies
Products under this NCM may need pre-approval before customs clearance.
EU-Mercosur impact
Tariff reduction over 10 years.
How to import NCM 9405.42.00 into Brazil
- Confirm with your customs broker — NCM 9405.42.00 must exactly match your product description. Misclassification leads to fines and seizure.
- Calculate total cost — base import duty is 16.2%, 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.
- Get import licenses — this chapter requires clearance from INMETRO. Apply before shipping.
- 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 9405.42.00
Enter CIF value and get a breakdown of all 7 Brazilian import taxes.