Brazilian Tariff (NCM/TEC) · NCM code · HS 2403.99
2403.99.10: Other manufactured tobacco (chewing, snuff): Outros produtos de tabaco e seus sucedâneos, manufaturados: outros, extratos e molhos
Other manufactured tobacco (chewing, snuff)
✓ Can be used in a customs declaration Data: Brazilian Tariff (NCM/TEC), in force from 24 October 2026 · checked on 24 October 2026
This line has no official text in this language; it is shown in the language of its tariff.
- 2403 Outros produtos de tabaco e seus sucedâneos, manufaturados; tabaco "homogeneizado" ou "reconstituído"; extratos e molhos de tabaco.
- 24039 Outros:
- 2403.99 Outros
- 2403.99.10 Extratos e molhos
What you pay
Importing into Brazil
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
2403.99 Other manufactured tobacco and manufactured tobacco: other, other
UK 16% – 40% Third-country duty 2 tariff lines · average 28% 
EU 16.6% – 41.6% Third-country duty 2 tariff lines · average 29.1% 
Türkiye 16.6% – 41.6% Third-country duty 2 tariff lines · average 29.1% 
USA 350% General (MFN) 4 tariff lines · 3× specific or compound duty 
Canada 5% – 9.5% General (MFN) 5 tariff lines · average 7.7% 
Mexico 20% – 45% General (MFN) 2 tariff lines · average 32.5% 
Argentina 12.6% – 18% General (MFN) 2 tariff lines · average 15.3% 
Peru 6% General (MFN) 1 tariff line 
New Zealand Free General (MFN) 6 tariff lines · 4× specific or compound duty 
Japan Free – 3.4% General (MFN) 2 tariff lines · average 1.7% 
Taiwan 15% General (MFN) 2 tariff lines 
GCC 100% General (MFN) 8 tariff lines 
Switzerland Free General (MFN) 5 tariff lines · 3× specific or compound duty 
Norway Free General (MFN) 3 tariff lines 
North Macedonia 60% General (MFN) 2 tariff lines 
Nigeria 10% – 20% General (MFN) 2 tariff lines · average 15% Brazil lines: 2403.99
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N364049 U.S. CBP
The tariff classification of cut filler tobacco blends from Poland
- H312092 U.S. CBP
Application for Further Review of Protest No. 2720-20-101943; RMD Gutkha; excise tax
- N325980 U.S. CBP
The tariff classification of a Powdered Herb and Tobacco Preparation from Brazil
- N304879 U.S. CBP
The tariff classification of shisha and hookah parts from Israel.
- 600011176 HMRC
Tobacco leaves. These are used to wrap tobacco together, into a form which can be smoked. They work in the same way as cigarette papers. The product is presented or packaged in a single wrap, in a foil sealed package
- 600010210 HMRC
Palm leaves rolled into the shape of a cone intended to be filled with smokable substances, chosen by the user. These are made from Palm leaf from tobacco, and corn husk filter. The product does not contain tobacco. These are presented in display boxes, there are two cones to a pack
9 rulings in total for this code
Legal notes
Subheading note
1. For the purposes of subheading 240311, the expression ‘water-pipe tobacco’ means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.
NCM code 2403.99.10 is a line of the Brazilian Tariff (NCM/TEC) under HS subheading 2403.99 (other manufactured tobacco and manufactured tobacco: other, other).
The TEC rate is 12.6%.
For the same subheading, the UK duty is 16%–40%, the EU duty is 16.6%–41.6%, the Türkiye duty is 16.6%–41.6%, the US duty is 350%, the Canada duty is 5%–9.5%, the Mexico duty is 20%–45%, the Argentina duty is 12.6%–18%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is 0%–3.4%, the Taiwan duty is 15%, the GCC duty is 100%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 60% and the Nigeria duty is 10%–20%.
Brazil imported goods of subheading 2403.99 worth US$3m in 2024; the largest supplier was Germany.
Questions and answers
What is the Brazil import duty for NCM code 2403.99.10?
The TEC rate in the Brazilian Tariff (NCM/TEC) is 12.6%. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Brazil import these goods from?
For subheading 2403.99 as a whole, the largest supplier in 2024 was Germany (US$3m).