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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 84›HS 8438.80

NCM 8438.80.10

Machinery; used in the industrial preparation or manufacture of food or drink, n.e.c. in heading no. 8438

Brazil import duty rates — Updated May 2026

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

NCM 8438.80.10 is the Brazilian tariff code for machinery; used in the industrial preparation or manufacture of food or drink, n.e.c. in heading no. 8438. This code carries 12% import duty (II) and 0% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 3 NCM codes under HS heading 8438.80.

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
8438.80Machinery; used in the industrial preparation or manufacture of food or drink, n.e.c. in heading no. 8438
8438.80.10
Machinery; used in the industrial preparation or manufacture of food or drink, n.e.c. in heading no. 8438

Official Brazilian text: Máquinas para extração de óleo essencial de citros

Tax breakdown for NCM 8438.80.10

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 8438.80

UN Comtrade 2024

Brazil imported $23.3M of products under HS heading 8438.80 in 2024. Top suppliers:

1China
$6.0M25.7%
2Germany
$4.8M20.6%
3#380
$3.9M16.8%
4USA
$2.4M10.3%
5Spain
$1.5M6.3%

Trade data is at the 6-digit HS level. See full HS 8438.80 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 8438.80

NCMDescription (PT — official)IIIPI
8438.80.20Automática, para descabeçar, cortar a cauda e eviscerar peixes, com capacidade superior a 350 unidades por minuto0%0%Calculate →
8438.80.90Outros12%0%Calculate →

How to import NCM 8438.80.10 into Brazil

  1. Confirm with your customs broker — NCM 8438.80.10 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 8438.80.10

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

Open CalculatorHS 8438.80 Details