10,515 NCM codes · 5,612 HS headings · 27 states · 96 chapters

Data: May 2026

Last updated: May 2026

NCM 8419.90.39

Machinery, plant and laboratory equipment; parts of equipment for treating materials by a process involving a change of temperature

Brazil import duty rates — Updated May 2026

14%

Import Duty (II)

IPI

With Ex-Tarifário

Calc

Full landed cost

NCM 8419.90.39 is the Brazilian tariff code for machinery, plant and laboratory equipment; parts of equipment for treating materials by a process involving a change of temperature. This code carries 14% import duty (II) and 0% IPI. 1 active Ex-Tarifário exemption 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 6 NCM codes under HS heading 8419.90.

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

8419.90Machinery, plant and laboratory equipment; parts of equipment for treating materials by a process involving a change of temperature

8419.90.39

Machinery, plant and laboratory equipment; parts of equipment for treating materials by a process involving a change of temperature

Official Brazilian text: Outras

Tax breakdown for NCM 8419.90.39

Import Duty (II)Imposto de Importação

14%

IPIExcise tax

PIS/COFINSSocial contributions

11.75%

ICMSState VAT — varies by state

17–20%

AFRMMMaritime freight surcharge

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

1 active Ex-Tarifário exemption exist for NCM 8419.90.39. 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 8419.90

UN Comtrade 2024

Brazil imported $173.3M of products under HS heading 8419.90 in 2024. Top suppliers:

1China

$59.1M34.1%

2Germany

$22.2M12.8%

3Sweden

$20.0M11.5%

4USA

$18.1M10.5%

5#380

$10.8M6.2%

Trade data is at the 6-digit HS level. See full HS 8419.90 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 8419.90

NCM	Description (PT — official)	II	IPI
8419.90.10	De aquecedores de água das subposições 8419.11 ou 8419.19	14.4%	3.25%	Calculate →
8419.90.20	De colunas de destilação ou de retificação	14%	3.25%	Calculate →
8419.90.31	Placa corrugada, de aço inoxidável ou de alumínio, com superfície de troca térmica de área superior a 0,4 m2	0%	3.25%	Calculate →
8419.90.40	De aparelhos ou dispositivos das subposições 8419.81 ou 8419.89	14%	3.25%	Calculate →
8419.90.90	Outras	14%	3.25%	Calculate →

How to import NCM 8419.90.39 into Brazil

Confirm with your customs broker — NCM 8419.90.39 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 — 1 active exemption 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.

Calculate your landed cost for NCM 8419.90.39

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

Open Calculator HS 8419.90 Details