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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 84›HS 8438.30

NCM 8438.30.00

Machinery; industrial, for sugar manufacture

Brazil import duty rates — Updated May 2026

12%
Import Duty (II)
0%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 8438.30.00 is the Brazilian tariff code for machinery; industrial, for sugar manufacture. This code carries 12% import duty (II) and 0% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement.

Classification hierarchy

Ch. 84Nuclear reactors, boilers, machinery and mechanical appliances
8438Machinery n.e.c. in this chapter, for the industrial preparation or manufacture of food or drink; other than machinery for extraction or preparation of animal or fixed vegetable or microbial fats or oils
8438.30Machinery; industrial, for sugar manufacture
8438.30.00
Machinery; industrial, for sugar manufacture

Official Brazilian text: - Máquinas e aparelhos para a indústria de açúcar

Tax breakdown for NCM 8438.30.00

Import Duty (II)Imposto de Importação
12%
IPIExcise tax
0%
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 8438.30

UN Comtrade 2024

Brazil imported $260K of products under HS heading 8438.30 in 2024. Top suppliers:

1France
$151K58%
2USA
$59K22.8%
3China
$50K19.2%

Trade data is at the 6-digit HS level. See full HS 8438.30 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 8438.30.00 into Brazil

  1. Confirm with your customs broker — NCM 8438.30.00 must exactly match your product description. Misclassification leads to fines and seizure.
  2. 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.
  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 8438.30.00

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

Open CalculatorHS 8438.30 Details