NCM 8704.23.20
Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a g.v.w. exceeding 20 tonnes), n.e.c. in item no 8704.1
Brazil import duty rates — Updated May 2026
NCM 8704.23.20 is the Brazilian tariff code for vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a g.v.w. exceeding 20 tonnes), n.e.c. in item no 8704.1. This code carries 35% import duty (II) and 0% IPI. EU-origin products in this category benefit from the EU-Mercosur trade agreement. This is one of 5 NCM codes under HS heading 8704.23.
Classification hierarchy
Official Brazilian text: Com caixa basculante
Tax breakdown for NCM 8704.23.20
Taxes are cascading — each applies on a different base. Use the calculator for the exact total.
Trade overview — HS 8704.23
UN Comtrade 2024Brazil imported $433K of products under HS heading 8704.23 in 2024. Top suppliers:
Trade data is at the 6-digit HS level. See full HS 8704.23 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.
Other NCM codes under HS 8704.23
| NCM | Description (PT — official) | II | IPI | |
|---|---|---|---|---|
| 8704.23.10 | Chassis com motor e cabina | 35% | 0% | Calculate → |
| 8704.23.30 | Frigoríficos ou isotérmicos | 35% | 0% | Calculate → |
| 8704.23.40 | De chassis articulado, para o transporte de troncos (forwarder), com grua incorporada, de potência máxima igual ou superior a 126 kW (170 HP) | 35% | 3.25% | Calculate → |
| 8704.23.90 | Outros | 20% | 3.25% | Calculate → |
How to import NCM 8704.23.20 into Brazil
- Confirm with your customs broker — NCM 8704.23.20 must exactly match your product description. Misclassification leads to fines and seizure.
- Calculate total cost — base import duty is 35%, 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 8704.23.20
Enter CIF value and get a breakdown of all 7 Brazilian import taxes.