HS 2918Chemicals · Brazil

Citric Acid - HS 2918 classification, duty and landed cost - Import into Brazil

Duty and tax snapshot for importing chemicals (HS 2918) into Brazil. Typical MFN duty ~5%, IPI+PIS/COFINS+ICMS 32% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

IPI+PIS/COFINS+ICMS

32%

Total taxes / CIF

38.6%

Worked landed-cost example

USD 50,000 FOB parcel of chemicals (HS 2918) shipped to Brazil.

FOB valueUSD 50,000

Origin chargesUSD 750

FreightUSD 4,000

InsuranceUSD 250

CIFUSD 55,000

Import duty @ 5%USD 2,750

IPI+PIS/COFINS+ICMS @ 32%USD 18,480

Destination inlandUSD 1,000

Landed cost ≈ USD 77,230

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

Sample HS codes

Code	Description
2918.14	Citric acid

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 chemicals (HS 2918) into Brazil?

Brazil applies an MFN duty of about 5% on HS chapter 2918 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 chemicals 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 50,000 FOB shipment of chemicals into Brazil?

On a USD 50,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 55,000. Applying 5% duty and 32% IPI+PIS/COFINS+ICMS brings total taxes to about USD 21,230 (~38.6% of CIF). Landed at buyer's warehouse ≈ USD 77,230.

Which HS code should I use for chemicals in Brazil?

Start with the 6-digit international HS heading - for example 2918.14 (Citric acid). 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 chemicals 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 2918?

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.