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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 85›HS 8538.90

NCM 8538.90.90

Electrical apparatus; parts suitable for use solely or principally with the apparatus of heading no. 8535, 8536 or 8537

Brazil import duty rates — Updated May 2026

16%
Import Duty (II)
9.75%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 8538.90.90 is the Brazilian tariff code for electrical apparatus; parts suitable for use solely or principally with the apparatus of heading no. 8535, 8536 or 8537. This code carries 16% import duty (II) and 9.75% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 3 NCM codes under HS heading 8538.90.

Classification hierarchy

Ch. 85Electrical machinery and equipment; sound recorders
8538Electrical apparatus; parts suitable for use solely or principally with the apparatus of heading no. 8535, 8536 and 8537
8538.90Electrical apparatus; parts suitable for use solely or principally with the apparatus of heading no. 8535, 8536 or 8537
8538.90.90
Electrical apparatus; parts suitable for use solely or principally with the apparatus of heading no. 8535, 8536 or 8537

Official Brazilian text: Outras

Tax breakdown for NCM 8538.90.90

Import Duty (II)Imposto de Importação
16%
IPIExcise tax
9.75%
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 8538.90

UN Comtrade 2024

Brazil imported $746.9M of products under HS heading 8538.90 in 2024. Top suppliers:

1China
$157.3M21.1%
2Germany
$130.8M17.5%
3USA
$88.0M11.8%
4#380
$49.2M6.6%
5Japan
$40.7M5.4%

Trade data is at the 6-digit HS level. See full HS 8538.90 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 8538.90

NCMDescription (PT — official)IIIPI
8538.90.10Circuitos impressos com componentes elétricos ou eletrônicos, montados10.8%9.75%Calculate →
8538.90.20De disjuntores, para uma tensão igual ou superior a 72,5 kV0%9.75%Calculate →

How to import NCM 8538.90.90 into Brazil

  1. Confirm with your customs broker — NCM 8538.90.90 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 16%, but Brazil adds IPI (9.75%), 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, Anatel. 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 8538.90.90

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

Open CalculatorHS 8538.90 Details