Skip to content
10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 84›HS 8415.82

NCM 8415.82.90

Air conditioning machines; containing a motor driven fan, other than window or wall types, incorporating a refrigerating unit

Brazil import duty rates — Updated May 2026

14%
Import Duty (II)
0%
IPI
0%
With Ex-Tarifário
Calc
Full landed cost

NCM 8415.82.90 is the Brazilian tariff code for air conditioning machines; containing a motor driven fan, other than window or wall types, incorporating a refrigerating unit. This code carries 14% import duty (II) and 0% IPI. 9 active Ex-Tarifário exemptions exist for this NCM — qualifying capital goods or IT equipment can import at 0% duty instead. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 2 NCM codes under HS heading 8415.82.

Classification hierarchy

Ch. 84Nuclear reactors, boilers, machinery and mechanical appliances
8415Air conditioning machines; comprising a motor driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
8415.82Air conditioning machines; containing a motor driven fan, other than window or wall types, incorporating a refrigerating unit
8415.82.90
Air conditioning machines; containing a motor driven fan, other than window or wall types, incorporating a refrigerating unit

Official Brazilian text: Outros

Tax breakdown for NCM 8415.82.90

Import Duty (II)Imposto de Importação
14%
IPIExcise tax
0%
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.

Ex-Tarifário available for this NCM

9 active Ex-Tarifário exemptions exist for NCM 8415.82.90. If your product is capital goods (BK) or IT/telecom equipment (BIT) with no domestic equivalent in Brazil, you may import at 0% duty instead of 14%.

Check Ex-Tarifário Database →What is Ex-Tarifário?

Trade overview — HS 8415.82

UN Comtrade 2024

Brazil imported $202.6M of products under HS heading 8415.82 in 2024. Top suppliers:

1China
$52.0M25.7%
2Ireland
$42.3M20.9%
3Slovakia
$38.1M18.8%
4USA
$27.5M13.6%
5France
$14.3M7.1%

Trade data is at the 6-digit HS level. See full HS 8415.82 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 8415.82

NCMDescription (PT — official)IIIPI
8415.82.10Com capacidade inferior ou igual a 30.000 frigorias/hora18%13%Calculate →

How to import NCM 8415.82.90 into Brazil

  1. Confirm with your customs broker — NCM 8415.82.90 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 14%, but Brazil adds IPI (0%), PIS/COFINS (11.75%), ICMS (17–20%), and AFRMM (8%) on top. Use our calculator for the exact total.
  3. Check Ex-Tarifário — 9 active exemptions exist. If your product qualifies, duty drops from 14% to 0%.
  4. Get import licenses — this chapter requires clearance from INMETRO. Apply before shipping.
  5. 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.

What is Ex-Tarifário?

How to get 0% duty on capital goods and IT equipment.

Regulatory Agencies

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

Calculate your landed cost for NCM 8415.82.90

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

Open CalculatorHS 8415.82 Details