Skip to content
10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 84›HS 8421.23

NCM 8421.23.00

Machinery; filtering or purifying machinery, oil or petrol filters for internal combustion engines

Brazil import duty rates — Updated May 2026

16%
Import Duty (II)
2.6%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 8421.23.00 is the Brazilian tariff code for machinery; filtering or purifying machinery, oil or petrol filters for internal combustion engines. This code carries 16% import duty (II) and 2.6% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement.

Classification hierarchy

Ch. 84Nuclear reactors, boilers, machinery and mechanical appliances
8421Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus for liquids or gases
8421.23Machinery; filtering or purifying machinery, oil or petrol filters for internal combustion engines
8421.23.00
Machinery; filtering or purifying machinery, oil or petrol filters for internal combustion engines

Official Brazilian text: -- Para filtrar carburantes ou óleos lubrificantes nos motores de ignição por centelha (faísca) ou por compressão

Tax breakdown for NCM 8421.23.00

Import Duty (II)Imposto de Importação
16%
IPIExcise tax
2.6%
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 8421.23

UN Comtrade 2024

Brazil imported $414.4M of products under HS heading 8421.23 in 2024. Top suppliers:

1China
$117.5M28.3%
2USA
$101.1M24.4%
3Germany
$32.8M7.9%
4France
$29.3M7.1%
5Mexico
$23.1M5.6%

Trade data is at the 6-digit HS level. See full HS 8421.23 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.

How to import NCM 8421.23.00 into Brazil

  1. Confirm with your customs broker — NCM 8421.23.00 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 16%, but Brazil adds IPI (2.6%), 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 8421.23.00

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

Open CalculatorHS 8421.23 Details