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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026

NCM 8459.31.00

Machine-tools; for boring-milling by removing metal, numerically controlled

Brazil import duty rates — Updated May 2026

14%
Import Duty (II)
0%
IPI
Ex-Tarifário
Calc
Full landed cost

NCM 8459.31.00 is the Brazilian tariff code for machine-tools; for boring-milling by removing metal, numerically controlled. This code carries 14% import duty (II) and 0% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement.

Classification hierarchy

8459Machine-tools; (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes of heading no. 8458
8459.31.00
Machine-tools; for boring-milling by removing metal, numerically controlled

Official Brazilian text: -- De comando numérico

Tax breakdown for NCM 8459.31.00

Import Duty (II)Imposto de Importação
14%
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 8459.31

UN Comtrade 2024

Brazil imported $10.5M of products under HS heading 8459.31 in 2024. Top suppliers:

1Spain
$6.4M61.2%
2China
$1.8M17.5%
3Czechia
$1.5M14.7%
4#380
$690K6.6%

Trade data is at the 6-digit HS level. See full HS 8459.31 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 8459.31.00 into Brazil

  1. Confirm with your customs broker — NCM 8459.31.00 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 14%, 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.

Calculate your landed cost for NCM 8459.31.00

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