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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 85›HS 8523.52

NCM 8523.52.10

Semiconductor media; smart cards, whether or not recorded, excluding products of Chapter 37

Brazil import duty rates — Updated May 2026

14%
Import Duty (II)
6.5%
IPI
0%
With Ex-Tarifário
Calc
Full landed cost

NCM 8523.52.10 is the Brazilian tariff code for semiconductor media; smart cards, whether or not recorded, excluding products of Chapter 37. This code carries 14% import duty (II) and 6.5% IPI. 12 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 2 NCM codes under HS heading 8523.52.

Classification hierarchy

Ch. 85Electrical machinery and equipment; sound recorders
8523Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, excluding products of Chapter 37
8523.52Semiconductor media; smart cards, whether or not recorded, excluding products of Chapter 37
8523.52.10
Semiconductor media; smart cards, whether or not recorded, excluding products of Chapter 37

Official Brazilian text: Cartões e etiquetas de acionamento por aproximação

Tax breakdown for NCM 8523.52.10

Import Duty (II)Imposto de Importação
14%
IPIExcise tax
6.5%
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.

Ex-Tarifário available for this NCM

12 active Ex-Tarifário exemptions exist for NCM 8523.52.10. 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%.

Check Ex-Tarifário Database →What is Ex-Tarifário?

Trade overview — HS 8523.52

UN Comtrade 2024

Brazil imported $103.2M of products under HS heading 8523.52 in 2024. Top suppliers:

1China
$41.0M39.7%
2Indonesia
$25.1M24.3%
3USA
$9.8M9.5%
4Thailand
$5.3M5.1%
5Germany
$4.0M3.9%

Trade data is at the 6-digit HS level. See full HS 8523.52 details →

Regulatory agencies

INMETROAnatel

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 8523.52

NCMDescription (PT — official)IIIPI
8523.52.90Outros14%3.25%Calculate →

How to import NCM 8523.52.10 into Brazil

  1. Confirm with your customs broker — NCM 8523.52.10 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 (6.5%), PIS/COFINS (11.75%), ICMS (17–20%), and AFRMM (8%) on top. Use our calculator for the exact total.
  3. Check Ex-Tarifário — 12 active exemptions exist. If your product qualifies, duty drops from 14% to 0%.
  4. Get import licenses — this chapter requires clearance from INMETRO, Anatel. Apply before shipping.
  5. 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 8523.52.10

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

Open CalculatorHS 8523.52 Details