NCM 8504.90.40
Electrical transformers, static converters and inductors; parts thereof
Brazil import duty rates — Updated May 2026
NCM 8504.90.40 is the Brazilian tariff code for electrical transformers, static converters and inductors; parts thereof. This code carries 14% import duty (II) and 6.5% 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. This is one of 5 NCM codes under HS heading 8504.90.
Classification hierarchy
Official Brazilian text: De conversores estáticos, exceto de carregadores de acumuladores e de retificadores
Tax breakdown for NCM 8504.90.40
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 8504.90.40. 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 14%.
Trade overview — HS 8504.90
UN Comtrade 2024Brazil imported $251.5M of products under HS heading 8504.90 in 2024. Top suppliers:
Trade data is at the 6-digit HS level. See full HS 8504.90 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 8504.90
| NCM | Description (PT — official) | II | IPI | |
|---|---|---|---|---|
| 8504.90.10 | Núcleos de pó ferromagnético | 14.4% | 6.5% | Calculate → |
| 8504.90.20 | De reatores para lâmpadas ou tubos de descarga | 14.4% | 6.5% | Calculate → |
| 8504.90.30 | De transformadores das subposições 8504.21, 8504.22, 8504.23, 8504.33 ou 8504.34 | 14% | 6.5% | Calculate → |
| 8504.90.90 | Outras | 14.4% | 6.5% | Calculate → |
How to import NCM 8504.90.40 into Brazil
- Confirm with your customs broker — NCM 8504.90.40 must exactly match your product description. Misclassification leads to fines and seizure.
- Calculate total cost — base import duty is 14%, but Brazil adds IPI (6.5%), 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 14% to 0%.
- 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.
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 8504.90.40
Enter CIF value and get a breakdown of all 7 Brazilian import taxes.