tariffpilot

Chapter 40: Rubber

Brazil tariff rates for every HS-6 code under chapter 40.

BR rates are chapter-level MFN averages (WTO 2024). HS6-level precision for BRlands when we integrate the live customs API.

ⓘ IPI, PIS/COFINS e ICMS são créditos tributários recuperáveis na revenda. Somente o II (Imposto de Importação) é custo irrecuperável. ICMS base: SP 18%.

HS codeDescriptionIIIPIPIS/COFICMSTotalCusto real
4001.10Natural rubber latex, whether or not pre-vulcanized14.0%10.0%9.3%18.0%67.1%14.0%
4001.21Smoked sheets14.0%10.0%9.3%18.0%67.1%14.0%
4001.22Technically specified natural rubber (TSNR)14.0%10.0%9.3%18.0%67.1%14.0%
4001.29Other14.0%10.0%9.3%18.0%67.1%14.0%
4001.30Balata, gutta-percha, guayule, chicle and similar natural gums14.0%10.0%9.3%18.0%67.1%14.0%
4002.11Latex14.0%10.0%9.3%18.0%67.1%14.0%
4002.19Other14.0%10.0%9.3%18.0%67.1%14.0%
4002.20Butadiene rubber (BR)14.0%10.0%9.3%18.0%67.1%14.0%
4002.31Isobutene-isoprene (butyl) rubber (IIR)14.0%10.0%9.3%18.0%67.1%14.0%
4002.39Other14.0%10.0%9.3%18.0%67.1%14.0%
4002.41Latex14.0%10.0%9.3%18.0%67.1%14.0%
4002.49Other14.0%10.0%9.3%18.0%67.1%14.0%
4002.51Latex14.0%10.0%9.3%18.0%67.1%14.0%
4002.59Other14.0%10.0%9.3%18.0%67.1%14.0%
4002.60Isoprene rubber (IR)14.0%10.0%9.3%18.0%67.1%14.0%
4002.70Ethylene-propylene-nonconjugated diene rubber (EPDM)14.0%10.0%9.3%18.0%67.1%14.0%
4002.80Mixtures of any product of heading 4001 with any product of this heading14.0%10.0%9.3%18.0%67.1%14.0%
4002.91Latex14.0%10.0%9.3%18.0%67.1%14.0%
4002.99Other14.0%10.0%9.3%18.0%67.1%14.0%
4003.00Reclaimed rubber in primary forms or in plates, sheets or strip14.0%10.0%9.3%18.0%67.1%14.0%
4004.00Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom14.0%10.0%9.3%18.0%67.1%14.0%
4005.10Compounded with carbon black or silica14.0%10.0%9.3%18.0%67.1%14.0%
4005.20Solutions; dispersions other than those of subheading 4005.1014.0%10.0%9.3%18.0%67.1%14.0%
4005.91Plates, sheets, and strip14.0%10.0%9.3%18.0%67.1%14.0%
4005.99Other14.0%10.0%9.3%18.0%67.1%14.0%
4006.10"Camel-back" strips for retreading rubber tires14.0%10.0%9.3%18.0%67.1%14.0%
4006.90Of natural rubber14.0%10.0%9.3%18.0%67.1%14.0%
4007.00Vulcanized rubber thread and cord14.0%10.0%9.3%18.0%67.1%14.0%
4008.11Of natural rubber14.0%10.0%9.3%18.0%67.1%14.0%
4008.19Profile shapes14.0%10.0%9.3%18.0%67.1%14.0%
4008.21Plates, sheets and strip14.0%10.0%9.3%18.0%67.1%14.0%
4008.29Profile shapes14.0%10.0%9.3%18.0%67.1%14.0%
4009.11Without fittings14.0%10.0%9.3%18.0%67.1%14.0%
4009.12With fittings14.0%10.0%9.3%18.0%67.1%14.0%
4009.21Without fittings14.0%10.0%9.3%18.0%67.1%14.0%
4009.22With fittings14.0%10.0%9.3%18.0%67.1%14.0%
4009.31Without fittings14.0%10.0%9.3%18.0%67.1%14.0%
4009.32With fittings14.0%10.0%9.3%18.0%67.1%14.0%
4009.41Without fittings14.0%10.0%9.3%18.0%67.1%14.0%
4009.42With fittings14.0%10.0%9.3%18.0%67.1%14.0%
4010.11Reinforced only with metal14.0%10.0%9.3%18.0%67.1%14.0%
4010.12With textile components in which vegetable fibers predominate by weight over any other single textile fiber14.0%10.0%9.3%18.0%67.1%14.0%
4010.19With textile components in which vegetable fibers predominate by weight over any other single textile fiber14.0%10.0%9.3%18.0%67.1%14.0%
4010.31Combined with textile materials14.0%10.0%9.3%18.0%67.1%14.0%
4010.32Combined with textile materials14.0%10.0%9.3%18.0%67.1%14.0%
4010.33Combined with textile materials14.0%10.0%9.3%18.0%67.1%14.0%
4010.34Combined with textile materials14.0%10.0%9.3%18.0%67.1%14.0%
4010.35With textile components in which vegetable fibers predominate by weight over any other single textile fiber14.0%10.0%9.3%18.0%67.1%14.0%
4010.36With textile components in which vegetable fibers predominate by weight over any other single textile fiber14.0%10.0%9.3%18.0%67.1%14.0%
4010.39Combined with textile materials:14.0%10.0%9.3%18.0%67.1%14.0%
4011.10Radial14.0%10.0%9.3%18.0%67.1%14.0%
4011.20Radial14.0%10.0%9.3%18.0%67.1%14.0%
4011.30Of a kind used on aircraft14.0%10.0%9.3%18.0%67.1%14.0%
4011.40Of a kind used on motorcycles14.0%10.0%9.3%18.0%67.1%14.0%
4011.50Of a kind used on bicycles14.0%10.0%9.3%18.0%67.1%14.0%
4011.70Of a kind used on agricultural or forestry vehicles and machines14.0%10.0%9.3%18.0%67.1%14.0%
4011.80Having a "herring-bone" or similar tread14.0%10.0%9.3%18.0%67.1%14.0%
4011.90Having a "herring-bone" or similar tread14.0%10.0%9.3%18.0%67.1%14.0%
4012.11Radial14.0%10.0%9.3%18.0%67.1%14.0%
4012.12Radial14.0%10.0%9.3%18.0%67.1%14.0%
4012.13Of a kind used on aircraft14.0%10.0%9.3%18.0%67.1%14.0%
4012.19Designed for tractors provided for in subheadings 8701.91.10, 8701.92.10, 8701.93.10, 8701.94.10 or 8701.95.10 or for agricultural or horticultural machinery or implements provided for in chapter 84 or in subheading 8716.80.1014.0%10.0%9.3%18.0%67.1%14.0%
4012.20Aircraft14.0%10.0%9.3%18.0%67.1%14.0%
4012.90Solid or cushion tires14.0%10.0%9.3%18.0%67.1%14.0%
4013.10Of a kind used on motor cars (including station wagons and racing cars), buses or trucks14.0%10.0%9.3%18.0%67.1%14.0%
4013.20Of a kind used on bicycles14.0%10.0%9.3%18.0%67.1%14.0%
4013.90Designed for tires provided for in subheadings 4011.70.00, 4012.19.20, 4012.20.15 and 4012.20.4514.0%10.0%9.3%18.0%67.1%14.0%
4014.10Sheath contraceptives14.0%10.0%9.3%18.0%67.1%14.0%
4014.90Nursing nipples14.0%10.0%9.3%18.0%67.1%14.0%
4015.12Of a kind used for medical or surgical purposes14.0%10.0%9.3%18.0%67.1%14.0%
4015.19Seamless14.0%10.0%9.3%18.0%67.1%14.0%
4015.90Other14.0%10.0%9.3%18.0%67.1%14.0%
4016.10Of cellular rubber14.0%10.0%9.3%18.0%67.1%14.0%
4016.91Floor coverings and mats14.0%10.0%9.3%18.0%67.1%14.0%
4016.92Erasers14.0%10.0%9.3%18.0%67.1%14.0%
4016.93Of a kind used in the automotive goods of chapter 8714.0%10.0%9.3%18.0%67.1%14.0%
4016.94Boat or dock fenders, whether or not inflatable14.0%10.0%9.3%18.0%67.1%14.0%
4016.95Other inflatable articles14.0%10.0%9.3%18.0%67.1%14.0%
4016.99Containers, with or without their closures, of a kind used for the packing, transporting or marketing of merchandise14.0%10.0%9.3%18.0%67.1%14.0%
4017.00Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber14.0%10.0%9.3%18.0%67.1%14.0%

Verde = crédito tributário (recuperável).Custo real = somente II (após créditos IPI + PIS/COFINS + ICMS).

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