Brazilian Tariff (NCM/TEC) · NCM code · HS 3922.20
3922.20.00: Assentos e tampas, de sanitários
✓ 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.
- 3922 Banheiras, boxes para chuveiros (polibãs*), pias, lavatórios, bidés, sanitários e seus assentos e tampas, caixas de descarga (autoclismos*) e artigos semelhantes para usos sanitários ou higiênicos, de plástico.
- 3922.20.00 Assentos e tampas, de sanitários
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
3922.20 Lavatory seats and covers
UK 6% Third-country duty 1 tariff line 
EU 6.5% Third-country duty 1 tariff line 
Türkiye 6.5% Third-country duty 2 tariff lines 
USA 6.3% General (MFN) 1 tariff line 
Canada 6.5% General (MFN) 1 tariff line 
Mexico 25% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 2 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan 4.8% General (MFN) 1 tariff line 
Taiwan 5% – 6.5% General (MFN) 2 tariff lines · average 5.8% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 6.5% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line 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.
- H337323 U.S. CBP
Affirmation of NY N307831; Classification of a toilet seat and electronic bidet
- N357645 U.S. CBP
The tariff classification of a toilet seat incorporating an electronic bidet from Korea
- N353820 U.S. CBP
The tariff classification of raised toilet seats with arms from China
- N330400 U.S. CBP
The tariff classification of raised toilet seats from China
7 rulings in total for this code
Legal notes
NCM code 3922.20.00 is a line of the Brazilian Tariff (NCM/TEC) under HS subheading 3922.20 (lavatory seats and covers).
The TEC rate is 16.2%.
For the same subheading, the UK duty is 6%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the US duty is 6.3%, the Canada duty is 6.5%, the Mexico duty is 25%, the Argentina duty is 18%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 4.8%, the Taiwan duty is 5%–6.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6.5% and the Nigeria duty is 20%.
Brazil imported goods of subheading 3922.20 worth US$10m in 2024; the largest supplier was China.
Questions and answers
What is the Brazil import duty for NCM code 3922.20.00?
The TEC rate in the Brazilian Tariff (NCM/TEC) is 16.2%. 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 3922.20 as a whole, the largest supplier in 2024 was China (US$9m).
Typical products
Everyday names, not part of the legal text.