Brazilian Tariff (NCM/TEC) · NCM code · HS 9701.91

9701.91.00

9701.91.00: Paintings, drawings and pastels (hand-made): Quadros, pinturas e desenhos

Paintings, drawings and pastels (hand-made)

✓ 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.

  1. 9701 Quadros, pinturas e desenhos, feitos inteiramente à mão, exceto os desenhos da posição 49.06 e os artigos manufaturados decorados à mão; colagens, mosaicos e quadros decorativos semelhantes.
  2. 97019 Outros:
  3. 9701.91.00 Quadros, pinturas e desenhos

What you pay

Importing into Brazil

Customs duty 3.6% standard rate depends on the country of origin

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

9701.91 Paintings, drawing and pastels

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.

  • N364844 U.S. CBP 30 September 2026 · 9701.91.00.00

    The tariff classification and eligibility of oil paintings under the United States-Mexico-Canada Trade Agreement (USMCA).

  • N364503 U.S. CBP 2 September 2026 · 9701.91.00.00

    The tariff classification of hand drawn watercolor portraits from Australia

  • N357756 U.S. CBP 10 February 2026 · 9701.91.00.00

    The tariff classification of an oil painting from Italy

  • N353942 U.S. CBP 30 September 2025 · 9701.91.00.00

    The tariff classification and eligibility under the United States-Mexico-Canada Trade Agreement (USMCA) of acrylic and oil paintings.

8 rulings in total for this code

Legal notes

Notes

Chapter notes: Chapter 97 →

Code history

Since 2022; before, these goods were classified under 9701.10.

In the Brazilian Tariff (NCM/TEC), 9701.91.00 is one of 1 line under subheading 9701.91, paintings, drawing and pastels.

The TEC rate is 3.6%.

For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is 0%–5.5%, the Mexico duty is free, the Argentina duty is 3.6%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 7% and the Nigeria duty is 20%.

Brazil imported goods of subheading 9701.91 worth US$21m in 2024; the largest supplier was the United States, and the United Kingdom ranked 2nd with US$8m.

Questions and answers

What is the Brazil import duty for NCM code 9701.91.00?

The TEC rate in the Brazilian Tariff (NCM/TEC) is 3.6%. 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 9701.91 as a whole, the largest supplier in 2024 was the United States (US$8m), followed by the United Kingdom.

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