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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 84›HS 8407.31

NCM 8407.31.90

Engines; reciprocating piston engines, of a kind used for the propulsion of vehicles of chapter 87, of a cylinder capacity not exceeding 50cc

Brazil import duty rates — Updated May 2026

16.2%
Import Duty (II)
3.25%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 8407.31.90 is the Brazilian tariff code for engines; reciprocating piston engines, of a kind used for the propulsion of vehicles of chapter 87, of a cylinder capacity not exceeding 50cc. This code carries 16.2% import duty (II) and 3.25% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 2 NCM codes under HS heading 8407.31.

Classification hierarchy

Ch. 84Nuclear reactors, boilers, machinery and mechanical appliances
8407Reciprocating or rotary internal combustion piston engines
8407.31Engines; reciprocating piston engines, of a kind used for the propulsion of vehicles of chapter 87, of a cylinder capacity not exceeding 50cc
8407.31.90
Engines; reciprocating piston engines, of a kind used for the propulsion of vehicles of chapter 87, of a cylinder capacity not exceeding 50cc

Official Brazilian text: Outros

Tax breakdown for NCM 8407.31.90

Import Duty (II)Imposto de Importação
16.2%
IPIExcise tax
3.25%
PIS/COFINSSocial contributions
11.75%
ICMSState VAT — varies by state
17–20%
AFRMMMaritime freight surcharge
8%
Calculate exact landed cost →

Taxes are cascading — each applies on a different base. Use the calculator for the exact total.

Trade overview — HS 8407.31

UN Comtrade 2024

Brazil imported $714K of products under HS heading 8407.31 in 2024. Top suppliers:

1China
$697K97.7%
2Austria
$13K1.8%
3India
$3K0.5%

Trade data is at the 6-digit HS level. See full HS 8407.31 details →

Regulatory agencies

INMETRO

Products under this NCM may need pre-approval before customs clearance.

EU-Mercosur impact

93% of EU machinery exports liberalized within 10 years. This is the single most impactful chapter for the EU-Mercosur agreement.

Other NCM codes under HS 8407.31

NCMDescription (PT — official)IIIPI
8407.31.10Monocilíndricos16.2%3.25%Calculate →

How to import NCM 8407.31.90 into Brazil

  1. Confirm with your customs broker — NCM 8407.31.90 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 16.2%, but Brazil adds IPI (3.25%), PIS/COFINS (11.75%), ICMS (17–20%), and AFRMM (8%) on top. Use our calculator for the exact total.
  3. Get import licenses — this chapter requires clearance from INMETRO. Apply before shipping.
  4. Choose entry port — ICMS varies by state (17–20%). Compare state rates to optimize your route.

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.

Regulatory Agencies

ANVISA, INMETRO, MAPA — which products need pre-approval?

Calculate your landed cost for NCM 8407.31.90

Enter CIF value and get a breakdown of all 7 Brazilian import taxes.

Open CalculatorHS 8407.31 Details