NCM 8504.31.92
Electrical transformers; n.e.c. in item no. 8504.2, having a power handling capacity not exceeding 1kVA
Brazil import duty rates — Updated May 2026
NCM 8504.31.92 is the Brazilian tariff code for electrical transformers; n.e.c. in item no. 8504.2, having a power handling capacity not exceeding 1kVA. This code carries 16.2% import duty (II) and 13% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 6 NCM codes under HS heading 8504.31.
Classification hierarchy
Official Brazilian text: Transformadores de FI, de detecção, de relação, de linearidade ou de foco
Tax breakdown for NCM 8504.31.92
Taxes are cascading — each applies on a different base. Use the calculator for the exact total.
Trade overview — HS 8504.31
UN Comtrade 2024Brazil imported $162.4M of products under HS heading 8504.31 in 2024. Top suppliers:
Trade data is at the 6-digit HS level. See full HS 8504.31 details →
Regulatory agencies
Products under this NCM may need pre-approval before customs clearance.
EU-Mercosur impact
Most products liberalized within 10 years. Telecom infrastructure equipment benefits significantly.
Other NCM codes under HS 8504.31
| NCM | Description (PT — official) | II | IPI | |
|---|---|---|---|---|
| 8504.31.11 | Transformadores de corrente | 16.2% | 6.5% | Calculate → |
| 8504.31.19 | Outros | 18% | 6.5% | Calculate → |
| 8504.31.91 | Transformador de saída horizontal (fly back), com tensão de saída superior a 18 kV e frequência de varredura horizontal igual ou superior a 32 kHz | 0% | 3.25% | Calculate → |
| 8504.31.93 | Outros, de largura e comprimento não superior a 50 mm e altura não superior a 25 mm, próprios para montagem por inserção (PTH - Pin Through Hole) ou montagem em superfície (SMD - Surface Mounted Device) | 0% | 6.5% | Calculate → |
| 8504.31.99 | Outros | 16.2% | 13% | Calculate → |
How to import NCM 8504.31.92 into Brazil
- Confirm with your customs broker — NCM 8504.31.92 must exactly match your product description. Misclassification leads to fines and seizure.
- Calculate total cost — base import duty is 16.2%, but Brazil adds IPI (13%), 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, Anatel. 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 8504.31.92
Enter CIF value and get a breakdown of all 7 Brazilian import taxes.