NCM 8415.10.90
Air conditioning machines; comprising a motor-driven fan and elements for changing the temperature and humidity, of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or "split-system"
Brazil import duty rates — Updated May 2026
NCM 8415.10.90 is the Brazilian tariff code for air conditioning machines; comprising a motor-driven fan and elements for changing the temperature and humidity, of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or "split-system". This code carries 14% import duty (II) and 20% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 3 NCM codes under HS heading 8415.10.
Classification hierarchy
Official Brazilian text: Outros
Tax breakdown for NCM 8415.10.90
Taxes are cascading — each applies on a different base. Use the calculator for the exact total.
Trade overview — HS 8415.10
UN Comtrade 2024Brazil imported $167.6M of products under HS heading 8415.10 in 2024. Top suppliers:
Trade data is at the 6-digit HS level. See full HS 8415.10 details →
Regulatory agencies
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 8415.10
| NCM | Description (PT — official) | II | IPI | |
|---|---|---|---|---|
| 8415.10.11 | Do tipo split-system (sistema com elementos separados) | 16.2% | 35% | Calculate → |
| 8415.10.19 | Outros | 18% | 20% | Calculate → |
How to import NCM 8415.10.90 into Brazil
- Confirm with your customs broker — NCM 8415.10.90 must exactly match your product description. Misclassification leads to fines and seizure.
- Calculate total cost — base import duty is 14%, but Brazil adds IPI (20%), PIS/COFINS (11.75%), ICMS (17–20%), and AFRMM (8%) on top. Use our calculator for the exact total.
- Get import licenses — this chapter requires clearance from INMETRO. Apply before shipping.
- 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
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Regulatory Agencies
ANVISA, INMETRO, MAPA — which products need pre-approval?
Calculate your landed cost for NCM 8415.10.90
Enter CIF value and get a breakdown of all 7 Brazilian import taxes.