HS 3105.30Fertilizers · Brazil

HS Code for DAP - Di-Ammonium Phosphate - Import into Brazil

Duty and tax snapshot for importing fertilizers (HS 3105.30) into Brazil. Typical MFN duty ~0%, 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

32.0%

Worked landed-cost example

USD 90,000 FOB parcel of fertilizers (HS 3105.30) shipped to Brazil.

FOB valueUSD 90,000

Origin chargesUSD 1,350

FreightUSD 7,200

InsuranceUSD 450

CIFUSD 99,000

Import duty @ 0%USD 0

IPI+PIS/COFINS+ICMS @ 32%USD 31,680

Destination inlandUSD 1,800

Landed cost ≈ USD 132,480

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

Sample HS codes

Code	Description
3105.30	Diammonium hydrogenorthophosphate (DAP)
3105.20	NPK mineral or chemical fertilisers containing N/P/K

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 fertilizers (HS 3105.30) into Brazil?

Brazil applies an MFN duty of about 0% on HS chapter 3105.30 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 fertilizers 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 90,000 FOB shipment of fertilizers into Brazil?

On a USD 90,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 99,000. Applying 0% duty and 32% IPI+PIS/COFINS+ICMS brings total taxes to about USD 31,680 (~32.0% of CIF). Landed at buyer's warehouse ≈ USD 132,480.

Which HS code should I use for fertilizers in Brazil?

Start with the 6-digit international HS heading - for example 3105.30 (Diammonium hydrogenorthophosphate (DAP)). 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 fertilizers 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 3105.30?

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.