HS 8438.80: Machinery; used in the industrial preparation or manufacture of food or drink, n.e.c. in heading no. 8438
Brazil import duty rates — Updated May 2026
HS 8438.80 covers machinery; used in the industrial preparation or manufacture of food or drink, n.e.c. in heading no. 8438 under Brazil's NCM classification. This heading maps to 3 Brazilian NCM codes with import duty (II) ranging from 0%–12%. 5 active Ex-Tarifário exemptions exist for this heading, meaning qualifying capital goods or IT equipment can enter Brazil at 0% duty. Under the EU-Mercosur agreement, EU-origin products in this category benefit from progressive tariff reduction. In 2024, Brazil imported $23.3M worth of these products, with China as the leading supplier.
Regulatory agencies
Products under this heading may require pre-approval before customs clearance. Learn more
EU-Mercosur impact
93% of EU machinery exports liberalized within 10 years. This is the single most impactful chapter for the EU-Mercosur agreement.
Ex-Tarifário available
5 active Ex-Tarifário exemptions cover1 NCM code in this heading. Capital goods (BK) and IT/telecom equipment (BIT) with no domestic equivalent in Brazil can import at 0% duty instead of 0%–12%.
Brazil imports — 2024
Source: UN ComtradeTop exporters to Brazil
CIF values in USD. Percentage = share of Brazil's total imports for this HS heading.
NCM codes under HS 8438.80
| NCM Code | Description (PT — official) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8438.80.10 | Máquinas para extração de óleo essencial de citros | 12% | 0% | — | Calculate → |
| 8438.80.20 | Automática, para descabeçar, cortar a cauda e eviscerar peixes, com capacidade superior a 350 unidades por minuto | 0% | 0% | — | Calculate → |
| 8438.80.90 | Outros | 12% | 0% | 5 active | Calculate → |
How to import machinery; used in the industrial preparation or manufacture of food or drink, n.e.c. in heading no. 8438 into Brazil
- Confirm the NCM code — the table above shows 3 NCM codes under HS 8438.80. Your Brazilian customs broker will determine the exact 8-digit NCM.
- Check the import duty — rates for this heading range from 0%–12%. This is the base rate before other taxes.
- Check Ex-Tarifário — 5 active exemptions exist for this heading. If your product qualifies, import duty drops to 0%.
- Calculate the full landed cost — Brazil charges 7 cascading taxes on imports: II, IPI, PIS, COFINS, ICMS, AFRMM, and Siscomex fee.
- Verify regulatory requirements — check if ANVISA, INMETRO, MAPA, or other agencies require pre-clearance for your product.
Brazil Import Taxes Explained
Complete guide to the 7 cascading taxes on every import.
How to Export to Brazil
Step-by-step guide for foreign companies.
Calculate your landed cost
Enter CIF value and get a breakdown of all 7 Brazilian import taxes for HS 8438.80.