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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 85›HS 8539.21

NCM 8539.21.90

Lamps; filament, (excluding ultra-violet or infra-red), tungsten halogen

Brazil import duty rates — Updated May 2026

18%
Import Duty (II)
13%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 8539.21.90 is the Brazilian tariff code for lamps; filament, (excluding ultra-violet or infra-red), tungsten halogen. This code carries 18% import duty (II) and 13% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 2 NCM codes under HS heading 8539.21.

Classification hierarchy

Ch. 85Electrical machinery and equipment; sound recorders
8539Lamps; electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps, arc lamps, light-emitting diode (LED) light sources
8539.21Lamps; filament, (excluding ultra-violet or infra-red), tungsten halogen
8539.21.90
Lamps; filament, (excluding ultra-violet or infra-red), tungsten halogen

Official Brazilian text: Outros

Tax breakdown for NCM 8539.21.90

Import Duty (II)Imposto de Importação
18%
IPIExcise tax
13%
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 8539.21

UN Comtrade 2024

Brazil imported $92.0M of products under HS heading 8539.21 in 2024. Top suppliers:

1China
$56.8M61.7%
2Germany
$14.6M15.9%
3Rep. of Korea
$6.8M7.4%
4Poland
$2.7M2.9%
5Japan
$2.5M2.7%

Trade data is at the 6-digit HS level. See full HS 8539.21 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 8539.21

NCMDescription (PT — official)IIIPI
8539.21.10Para uma tensão inferior ou igual a 15 V18%13%Calculate →

How to import NCM 8539.21.90 into Brazil

  1. Confirm with your customs broker — NCM 8539.21.90 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 18%, but Brazil adds IPI (13%), 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 8539.21.90

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

Open CalculatorHS 8539.21 Details