HS 0909Food & Beverage · Brazil

Fennel Seed - HS 0909 classification, duty and landed cost - Import into Brazil

Duty and tax snapshot for importing food & beverage (HS 0909) 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 30,000 FOB parcel of food & beverage (HS 0909) shipped to Brazil.

FOB valueUSD 30,000

Origin chargesUSD 450

FreightUSD 2,400

InsuranceUSD 150

CIFUSD 33,000

Import duty @ 0%USD 0

IPI+PIS/COFINS+ICMS @ 32%USD 10,560

Destination inlandUSD 600

Landed cost ≈ USD 44,160

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

Sample HS codes

Code	Description
0909.61	Fennel/juniper, neither crushed nor ground

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 food & beverage (HS 0909) into Brazil?

Brazil applies an MFN duty of about 0% on HS chapter 0909 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 food & beverage 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 30,000 FOB shipment of food & beverage into Brazil?

On a USD 30,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 33,000. Applying 0% duty and 32% IPI+PIS/COFINS+ICMS brings total taxes to about USD 10,560 (~32.0% of CIF). Landed at buyer's warehouse ≈ USD 44,160.

Which HS code should I use for food & beverage in Brazil?

Start with the 6-digit international HS heading - for example 0909.61 (Fennel/juniper, neither crushed nor ground). 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 food & beverage 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 0909?

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.