NCM 8701.92.00
Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 18kW but not exceeding 37kW
Brazil import duty rates — Updated May 2026
NCM 8701.92.00 is the Brazilian tariff code for tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 18kW but not exceeding 37kW. This code carries 14% import duty (II) and 0% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement.
Classification hierarchy
Official Brazilian text: -- Superior a 18 kW, mas não superior a 37 kW
Tax breakdown for NCM 8701.92.00
Taxes are cascading — each applies on a different base. Use the calculator for the exact total.
Trade overview — HS 8701.92
UN Comtrade 2024Brazil imported $47.1M of products under HS heading 8701.92 in 2024. Top suppliers:
Trade data is at the 6-digit HS level. See full HS 8701.92 details →
Regulatory agencies
Products under this NCM may need pre-approval before customs clearance.
EU-Mercosur impact
Special treatment — 15-year phase-out, the longest in the agreement. EU automakers get a TRQ of 50,000 units at reduced rates in the interim.
How to import NCM 8701.92.00 into Brazil
- Confirm with your customs broker — NCM 8701.92.00 must exactly match your product description. Misclassification leads to fines and seizure.
- Calculate total cost — base import duty is 14%, but Brazil adds IPI (0%), 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. 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 8701.92.00
Enter CIF value and get a breakdown of all 7 Brazilian import taxes.