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10,515 NCM codes · 5,612 HS headings
Data: May 2026
Last updated: May 2026
Ch. 87›HS 8704.31

NCM 8704.31.30

Vehicles; with only spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. not exceeding 5 tonnes), n.e.c. in item no 8704.1

Brazil import duty rates — Updated May 2026

35%
Import Duty (II)
0%
IPI
—
Ex-Tarifário
Calc
Full landed cost

NCM 8704.31.30 is the Brazilian tariff code for vehicles; with only spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. not exceeding 5 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 4 NCM codes under HS heading 8704.31.

Classification hierarchy

Ch. 87Vehicles other than railway or tramway rolling-stock
8704Vehicles; for the transport of goods
8704.31Vehicles; with only spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. not exceeding 5 tonnes), n.e.c. in item no 8704.1
8704.31.30
Vehicles; with only spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. not exceeding 5 tonnes), n.e.c. in item no 8704.1

Official Brazilian text: Frigoríficos ou isotérmicos

Tax breakdown for NCM 8704.31.30

Import Duty (II)Imposto de Importação
35%
IPIExcise tax
0%
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 8704.31

UN Comtrade 2024

Brazil imported $626.5M of products under HS heading 8704.31 in 2024. Top suppliers:

1Mexico
$243.1M38.8%
2USA
$169.6M27.1%
3Thailand
$121.6M19.4%
4Argentina
$87.4M14%
5China
$4.7M0.7%

Trade data is at the 6-digit HS level. See full HS 8704.31 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 8704.31

NCMDescription (PT — official)IIIPI
8704.31.10Chassis com motor e cabina35%0%Calculate →
8704.31.20Com caixa basculante35%0%Calculate →
8704.31.90Outros35%0%Calculate →

How to import NCM 8704.31.30 into Brazil

  1. Confirm with your customs broker — NCM 8704.31.30 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 (0%), 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 8704.31.30

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

Open CalculatorHS 8704.31 Details