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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 84›HS 8419.40

NCM 8419.40.90

Distilling or rectifying plant; not used for domestic purposes

Brazil import duty rates — Updated May 2026

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

NCM 8419.40.90 is the Brazilian tariff code for distilling or rectifying plant; not used for domestic purposes. This code carries 14% import duty (II) and 0% IPI. 4 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 3 NCM codes under HS heading 8419.40.

Classification hierarchy

Ch. 84Nuclear reactors, boilers, machinery and mechanical appliances
8419Machinery, plant (not domestic), or laboratory equipment; electrically heated or not, (excluding items in 85.14) for the treatment of materials by a process involving change of temperature; including instantaneous or non electric storage water heaters
8419.40Distilling or rectifying plant; not used for domestic purposes
8419.40.90
Distilling or rectifying plant; not used for domestic purposes

Official Brazilian text: Outros

Tax breakdown for NCM 8419.40.90

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

4 active Ex-Tarifário exemptions exist for NCM 8419.40.90. 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 8419.40

UN Comtrade 2024

Brazil imported $33.4M of products under HS heading 8419.40 in 2024. Top suppliers:

1#380
$9.0M27.1%
2China
$8.6M25.8%
3USA
$7.2M21.5%
4Australia
$2.6M7.9%
5Germany
$2.2M6.7%

Trade data is at the 6-digit HS level. See full HS 8419.40 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 8419.40

NCMDescription (PT — official)IIIPI
8419.40.10De destilação de água14%0%Calculate →
8419.40.20De destilação ou retificação de álcoois e outros fluidos voláteis ou de hidrocarbonetos14%0%Calculate →

How to import NCM 8419.40.90 into Brazil

  1. Confirm with your customs broker — NCM 8419.40.90 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 — 4 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 8419.40.90

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

Open CalculatorHS 8419.40 Details