NCM 8421.31.00
Machinery; intake air filters for internal combustion engines
Brazil import duty rates — Updated May 2026
NCM 8421.31.00 is the Brazilian tariff code for machinery; intake air filters for internal combustion engines. This code carries 16% import duty (II) and 5.2% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement.
Classification hierarchy
Official Brazilian text: -- Filtros de entrada de ar para motores de ignição por centelha (faísca) ou por compressão
Tax breakdown for NCM 8421.31.00
Taxes are cascading — each applies on a different base. Use the calculator for the exact total.
Trade overview — HS 8421.31
UN Comtrade 2024Brazil imported $132.4M of products under HS heading 8421.31 in 2024. Top suppliers:
Trade data is at the 6-digit HS level. See full HS 8421.31 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.
How to import NCM 8421.31.00 into Brazil
- Confirm with your customs broker — NCM 8421.31.00 must exactly match your product description. Misclassification leads to fines and seizure.
- Calculate total cost — base import duty is 16%, but Brazil adds IPI (5.2%), PIS/COFINS (11.75%), ICMS (17–20%), and AFRMM (8%) on top. Use our calculator for the exact total.
- 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.
Regulatory Agencies
ANVISA, INMETRO, MAPA — which products need pre-approval?
Calculate your landed cost for NCM 8421.31.00
Enter CIF value and get a breakdown of all 7 Brazilian import taxes.