Sectors covered
Select your sector to see the detailed tariff reduction schedule, Rules of Origin requirements, and key NCM codes affected:
Machinery & Equipment
HS 84–8593% of tariff lines liberalized
Chemicals & Pharma
HS 28–38Immediate 2–4pp reductions
Automotive
HS 8750,000 unit TRQ year 1
Food & Agriculture
HS 01–2430,000t cheese TRQ
Wine & Spirits
HS 22GI protection for 357 products
Tariff elimination timeline
Year 0 (2026)
Provisional application begins May 1. Immediate tariff elimination on ~30% of tariff lines.
Year 4 (2030)
~65% of tariff lines at 0%. Most industrial inputs and chemicals fully liberalized.
Year 7 (2033)
Additional sensitive products reach 0%. TRQ volumes increase.
Year 10 (2036)
~91% of tariff lines at 0%. Most machinery, chemicals, and manufactured goods duty-free.
Year 15 (2041)
Remaining sensitive products (automotive, textiles) reach full liberalization.
How to claim preferential rates
To import EU goods into Brazil at the EU-Mercosur preferential rate (instead of the full MFN rate), four conditions must be met:
- Product must originate in the EU — the product must meet the Rules of Origin specific to its HS chapter.
- Proof of origin — the EU exporter must provide either an EUR.1 movement certificate or an origin declaration on the commercial invoice.
- Direct transport — goods must be shipped from the EU to Brazil directly or via a third country without entering commerce.
- Claim on customs declaration — the Brazilian importer must request the preferential rate on the DI/DUIMP at customs clearance.
Don't forget to claim
Preferential rates are not automatic. If the importer doesn't request the preference at customs clearance, the full MFN rate is charged. Make sure your Brazilian importer knows to request the EU-Mercosur rate on every qualifying shipment.