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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 84›HS 8415.90

NCM 8415.90.10

Air conditioning machines; with motor driven fan and elements for temperature control, parts thereof

Brazil import duty rates — Updated May 2026

16.2%
Import Duty (II)
35%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 8415.90.10 is the Brazilian tariff code for air conditioning machines; with motor driven fan and elements for temperature control, parts thereof. This code carries 16.2% import duty (II) and 35% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 3 NCM codes under HS heading 8415.90.

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
8415.90Air conditioning machines; with motor driven fan and elements for temperature control, parts thereof
8415.90.10
Air conditioning machines; with motor driven fan and elements for temperature control, parts thereof

Official Brazilian text: Unidades evaporadoras (internas) de aparelho de ar-condicionado do tipo split-system (sistema com elementos separados), com capacidade inferior ou igual a 30.000 frigorias/hora

Tax breakdown for NCM 8415.90.10

Import Duty (II)Imposto de Importação
16.2%
IPIExcise tax
35%
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 8415.90

UN Comtrade 2024

Brazil imported $2.0B of products under HS heading 8415.90 in 2024. Top suppliers:

1China
$1.4B72.9%
2Thailand
$148.4M7.6%
3Rep. of Korea
$97.2M5%
4China, Hong Kong SAR
$72.1M3.7%
5Singapore
$60.7M3.1%

Trade data is at the 6-digit HS level. See full HS 8415.90 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 8415.90

NCMDescription (PT — official)IIIPI
8415.90.20Unidades condensadoras (externas) de aparelho de ar-condicionado do tipo split-system (sistema com elementos separados), com capacidade inferior ou igual a 30.000 frigorias/hora16.2%35%Calculate →
8415.90.90Outras12.6%20%Calculate →

How to import NCM 8415.90.10 into Brazil

  1. Confirm with your customs broker — NCM 8415.90.10 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 (35%), 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 8415.90.10

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

Open CalculatorHS 8415.90 Details