HS 3903Plastics & Rubber · Brazil

ABS Resin - HS 3903 classification, duty and landed cost - Import into Brazil

Duty and tax snapshot for importing plastics & rubber (HS 3903) into Brazil. Typical MFN duty ~14%, IPI+PIS/COFINS+ICMS 32% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

14%

IPI+PIS/COFINS+ICMS

32%

Total taxes / CIF

50.5%

Worked landed-cost example

USD 45,000 FOB parcel of plastics & rubber (HS 3903) shipped to Brazil.

FOB valueUSD 45,000

Origin chargesUSD 675

FreightUSD 3,600

InsuranceUSD 225

CIFUSD 49,500

Import duty @ 14%USD 6,930

IPI+PIS/COFINS+ICMS @ 32%USD 18,058

Destination inlandUSD 900

Landed cost ≈ USD 75,388

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
3903.30	Acrylonitrile-butadiene-styrene copolymers
3901.90	Polymers of ethylene, other

Brazil duty regime

Import Duty (II) under the Mercosur Common External Tariff (TEC), plus IPI (Federal Excise), PIS/COFINS-Importação and ICMS (state VAT). Ex-Tarifário reductions for capital goods without domestic production.

Customs notes

· NCM: 8-digit Mercosur Nomenclature (HS 6 + 2 regional digits) shared with Argentina, Uruguay, Paraguay.
· Siscomex is the integrated foreign trade system; DUIMP is the newer streamlined import declaration replacing DI.
· Landed cost stack: II on CIF; IPI on CIF + II; PIS/COFINS on CIF + II; ICMS on the grossed-up total.
· Non-automatic import licences (LI) needed for many regulated goods before shipment.

Frequently asked questions

What is the typical import duty on plastics & rubber (HS 3903) into Brazil?

Brazil applies an MFN duty of about 14% on HS chapter 3903 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (Import Duty (II) under the Mercosur Common External Tariff (TEC), plus IPI (Federal Excise), PIS/COFINS-Importação and ICMS (state VAT)) may reduce this to 0% for qualifying origins.

How is IPI+PIS/COFINS+ICMS calculated on imports of plastics & rubber in Brazil?

Brazil charges IPI+PIS/COFINS+ICMS at 32% on the CIF value plus duty. Effective combined tax proxy; actual stack cascades. Priced USD.

What is the landed cost of a USD 45,000 FOB shipment of plastics & rubber into Brazil?

On a USD 45,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 49,500. Applying 14% duty and 32% IPI+PIS/COFINS+ICMS brings total taxes to about USD 24,988 (~50.5% of CIF). Landed at buyer's warehouse ≈ USD 75,388.

Which HS code should I use for plastics & rubber in Brazil?

Start with the 6-digit international HS heading - for example 3903.30 (Acrylonitrile-butadiene-styrene copolymers). Brazil customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping plastics & rubber to Brazil?

Most importers into Brazil prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and IPI+PIS/COFINS+ICMS to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does Brazil customs need to clear HS 3903?

NCM: 8-digit Mercosur Nomenclature (HS 6 + 2 regional digits) shared with Argentina, Uruguay, Paraguay. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.