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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 87›HS 8703.60

NCM 8703.60.00

Vehicles; with both spark-ignition internal combustion piston engine and electric motor for propulsion, capable of being charged by plugging to external source of electric power

Brazil import duty rates — Updated May 2026

35%
Import Duty (II)
18.81%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 8703.60.00 is the Brazilian tariff code for vehicles; with both spark-ignition internal combustion piston engine and electric motor for propulsion, capable of being charged by plugging to external source of electric power. This code carries 35% import duty (II) and 18.81% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement.

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
8703.60Vehicles; with both spark-ignition internal combustion piston engine and electric motor for propulsion, capable of being charged by plugging to external source of electric power
8703.60.00
Vehicles; with both spark-ignition internal combustion piston engine and electric motor for propulsion, capable of being charged by plugging to external source of electric power

Official Brazilian text: - Outros veículos, equipados para propulsão, simultaneamente, com motor de pistão de ignição por centelha (faísca) e motor elétrico, suscetíveis de serem carregados por conexão a uma fonte externa de energia elétrica

Tax breakdown for NCM 8703.60.00

Import Duty (II)Imposto de Importação
35%
IPIExcise tax
18.81%
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 8703.60

UN Comtrade 2024

Brazil imported $4.3B of products under HS heading 8703.60 in 2024. Top suppliers:

1China
$3.2B75.4%
2Slovakia
$233.1M5.5%
3USA
$177.0M4.2%
4China, Hong Kong SAR
$138.2M3.2%
5Sweden
$104.9M2.5%

Trade data is at the 6-digit HS level. See full HS 8703.60 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.

How to import NCM 8703.60.00 into Brazil

  1. Confirm with your customs broker — NCM 8703.60.00 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 (18.81%), 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 8703.60.00

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

Open CalculatorHS 8703.60 Details