HS 8704.23: Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a g.v.w. exceeding 20 tonnes), n.e.c. in item no 8704.1
Brazil import duty rates — Updated May 2026
HS 8704.23 covers vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a g.v.w. exceeding 20 tonnes), n.e.c. in item no 8704.1 under Brazil's NCM classification. This heading maps to 5 Brazilian NCM codes with import duty (II) ranging from 20%–35%. Under the EU-Mercosur agreement, EU-origin products in this category benefit from progressive tariff reduction. In 2024, Brazil imported $433K worth of these products, with Sweden as the leading supplier.
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.
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 8704.23
| NCM Code | Description (PT — official) | II | IPI | Ex-Tarif. | |
|---|---|---|---|---|---|
| 8704.23.10 | Chassis com motor e cabina | 35% | 0% | — | Calculate → |
| 8704.23.20 | Com caixa basculante | 35% | 0% | — | Calculate → |
| 8704.23.30 | Frigoríficos ou isotérmicos | 35% | 0% | — | Calculate → |
| 8704.23.40 | De chassis articulado, para o transporte de troncos (forwarder), com grua incorporada, de potência máxima igual ou superior a 126 kW (170 HP) | 35% | 3.25% | — | Calculate → |
| 8704.23.90 | Outros | 20% | 3.25% | — | Calculate → |
How to import vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a g.v.w. exceeding 20 tonnes), n.e.c. in item no 8704.1 into Brazil
- Confirm the NCM code — the table above shows 5 NCM codes under HS 8704.23. Your Brazilian customs broker will determine the exact 8-digit NCM.
- Check the import duty — rates for this heading range from 20%–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 8704.23.