NCM 8419.89.99
Machinery, plant and laboratory equipment; for treating materials by change of temperature, other than for making hot drinks or cooking or heating food
Brazil import duty rates — Updated May 2026
NCM 8419.89.99 is the Brazilian tariff code for machinery, plant and laboratory equipment; for treating materials by change of temperature, other than for making hot drinks or cooking or heating food. This code carries 14% import duty (II) and 0% IPI. 17 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 7 NCM codes under HS heading 8419.89.
Classification hierarchy
Official Brazilian text: Outros
Tax breakdown for NCM 8419.89.99
Taxes are cascading — each applies on a different base. Use the calculator for the exact total.
Ex-Tarifário available for this NCM
17 active Ex-Tarifário exemptions exist for NCM 8419.89.99. 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%.
Trade overview — HS 8419.89
UN Comtrade 2024Brazil imported $290.8M of products under HS heading 8419.89 in 2024. Top suppliers:
Trade data is at the 6-digit HS level. See full HS 8419.89 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 8419.89
| NCM | Description (PT — official) | II | IPI | |
|---|---|---|---|---|
| 8419.89.11 | De alimentos, mediante Ultra Alta Temperatura (UHT - Ultra High Temperature) por injeção direta de vapor, com capacidade igual ou superior a 6.500 l/h | 0% | 0% | Calculate → |
| 8419.89.19 | Outros | 14% | 5.2% | Calculate → |
| 8419.89.20 | Estufas | 14% | 0% | Calculate → |
| 8419.89.30 | Torrefadores | 14% | 0% | Calculate → |
| 8419.89.40 | Evaporadores | 12.6% | 0% | Calculate → |
| 8419.89.91 | Recipiente refrigerador, com dispositivo de circulação de fluido refrigerante | 14% | 5.2% | Calculate → |
How to import NCM 8419.89.99 into Brazil
- Confirm with your customs broker — NCM 8419.89.99 must exactly match your product description. Misclassification leads to fines and seizure.
- 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.
- Check Ex-Tarifário — 17 active exemptions exist. If your product qualifies, duty drops from 14% to 0%.
- 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
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 8419.89.99
Enter CIF value and get a breakdown of all 7 Brazilian import taxes.