NCM 8438.10.00
Machinery; industrial, for bakery and for the manufacture of macaroni, spaghetti or similar products
Brazil import duty rates — Updated May 2026
NCM 8438.10.00 is the Brazilian tariff code for machinery; industrial, for bakery and for the manufacture of macaroni, spaghetti or similar products. This code carries 12% import duty (II) and 0% IPI. 27 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.
Classification hierarchy
Official Brazilian text: - Máquinas e aparelhos para as indústrias de panificação, pastelaria, bolachas e biscoitos e de massas alimentícias
Tax breakdown for NCM 8438.10.00
Taxes are cascading — each applies on a different base. Use the calculator for the exact total.
Ex-Tarifário available for this NCM
27 active Ex-Tarifário exemptions exist for NCM 8438.10.00. 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 12%.
Trade overview — HS 8438.10
UN Comtrade 2024Brazil imported $176.0M of products under HS heading 8438.10 in 2024. Top suppliers:
Trade data is at the 6-digit HS level. See full HS 8438.10 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 8438.10.00 into Brazil
- Confirm with your customs broker — NCM 8438.10.00 must exactly match your product description. Misclassification leads to fines and seizure.
- Calculate total cost — base import duty is 12%, 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 — 27 active exemptions exist. If your product qualifies, duty drops from 12% 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 8438.10.00
Enter CIF value and get a breakdown of all 7 Brazilian import taxes.