Skip to content
10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 87›HS 8703.22

NCM 8703.22.90

Vehicles; with only spark-ignition internal combustion piston engine, cylinder capacity over 1000 but not over 1500cc

Brazil import duty rates — Updated May 2026

35%
Import Duty (II)
9.78%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 8703.22.90 is the Brazilian tariff code for vehicles; with only spark-ignition internal combustion piston engine, cylinder capacity over 1000 but not over 1500cc. This code carries 35% import duty (II) and 9.78% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 2 NCM codes under HS heading 8703.22.

Classification hierarchy

Ch. 87Vehicles other than railway or tramway rolling-stock
8703Motor cars and other motor vehicles; principally designed for the transport of persons (other than those of heading no. 8702), including station wagons and racing cars
8703.22Vehicles; with only spark-ignition internal combustion piston engine, cylinder capacity over 1000 but not over 1500cc
8703.22.90
Vehicles; with only spark-ignition internal combustion piston engine, cylinder capacity over 1000 but not over 1500cc

Official Brazilian text: Outros

Tax breakdown for NCM 8703.22.90

Import Duty (II)Imposto de Importação
35%
IPIExcise tax
9.78%
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 8703.22

UN Comtrade 2024

Brazil imported $2.4B of products under HS heading 8703.22 in 2024. Top suppliers:

1Argentina
$2.1B86.3%
2China
$199.7M8.3%
3Mexico
$92.3M3.8%
4Japan
$34.5M1.4%
5Germany
$3.5M0.1%

Trade data is at the 6-digit HS level. See full HS 8703.22 details →

Regulatory agencies

INMETRO

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.

Other NCM codes under HS 8703.22

NCMDescription (PT — official)IIIPI
8703.22.10Com capacidade de transporte de pessoas sentadas inferior ou igual a seis, incluindo o motorista35%9.78%Calculate →

How to import NCM 8703.22.90 into Brazil

  1. Confirm with your customs broker — NCM 8703.22.90 must exactly match your product description. Misclassification leads to fines and seizure.
  2. Calculate total cost — base import duty is 35%, but Brazil adds IPI (9.78%), 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. 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 8703.22.90

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

Open CalculatorHS 8703.22 Details