HS 8703.31: Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), cylinder capacity not over 1500cc
Brazil import duty rates — Updated May 2026
HS 8703.31 covers vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), cylinder capacity not over 1500cc under Brazil's NCM classification. This heading maps to 2 Brazilian NCM codes with import duty (II) ranging from 35%. Under the EU-Mercosur agreement, EU-origin products in this category benefit from progressive tariff reduction.
Regulatory agencies
Products under this heading may require pre-approval before customs clearance. Learn more
EU-Mercosur impact
Special treatment — 15-year phase-out, the longest in the agreement. EU automakers get a TRQ of 50,000 units at reduced rates in the interim.
NCM codes under HS 8703.31
| NCM Code | Description (PT — official) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8703.31.10 | Com capacidade de transporte de pessoas sentadas inferior ou igual a seis, incluindo o motorista | 35% | 18.81% | — | Calculate → |
| 8703.31.90 | Outros | 35% | 18.81% | — | Calculate → |
How to import vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), cylinder capacity not over 1500cc into Brazil
- Confirm the NCM code — the table above shows 2 NCM codes under HS 8703.31. Your Brazilian customs broker will determine the exact 8-digit NCM.
- Check the import duty — rates for this heading range from 35%. This is the base rate before other taxes.
- 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 8703.31.