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Brazil Import Duty Rate for Automotive Parts & Components

HS 8708 · Parts and accessories for motor vehicles

Brazil MFN Import Duty Rate

14–18%

on CIF value

MERCOSUR: 0%

II 14–18% on HS 8708 parts. IPI may apply additionally.

Rate varies — verify exact HS subheading at the official tariff schedule.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (14–18%)

Applied to CIF value. EU, UK, and most countries use CIF.

ICMS/IPI (18%)

Applied to CIF value + duty. Collected at customs.

Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.

Worked example: automotive parts & components worth US$10,000

A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. Brazil charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to BRL at the official exchange rate on the day of import.

Charge	At 14%	At 18%
Import duty	$1,526	$1,962
ICMS/IPI (18%)	$2,237	$2,315
Total paid at the border	$3,763	$4,277

ICMS/IPI is usually recoverable for a registered business, so the cost that stays with you is the duty. The rate depends on the exact subheading, which is why the example shows both ends of the 14–18% range. Excise, anti-dumping duties and broker fees are not included.

Classifying automotive parts & components correctly

Heading 8708 covers parts and accessories of motor vehicles — bumpers, brakes, gearboxes, axles, wheels, radiators, silencers, clutches and steering parts.

Parts with their own heading elsewhere are excluded: tyres (4011), batteries (8507), spark plugs (8511), lamps (8512), engines (8407/8408), filters (8421)
Seats go to 9401 and glass to 7007
Universal parts of general use (bolts, springs) are classified by material

Compliance. In the US many auto parts carry Section 232 duties; preferential rates under USMCA, CETA and other FTAs need regional value content proof.

Importing into Brazil: what you need

Receita Federal (the federal revenue service) clears imports through Siscomex and the Portal Único; duty (Imposto de Importação) follows the Mercosur Common External Tariff (TEC).

Registration. RADAR authorisation in Siscomex for the importing company; some goods also need a prior import licence (LI).

Low-value shipments. Under the Remessa Conforme programme, cross-border purchases up to US$50 pay 20% import tax and those from US$50 to US$3,000 pay 60% minus a US$20 deduction; state ICMS applies on top.

Documents customs will ask for

Import declaration (DUIMP) in the Portal Único
Commercial invoice and packing list
Bill of lading or air waybill
Import licence (LI) where required
Mercosur certificate of origin for preferential treatment

Charges on top of duty

IPI federal excise, set per product in the TIPI table
PIS/COFINS-Importação, roughly 11.75% combined for most goods
ICMS state tax of roughly 17–23%, calculated 'por dentro' (included in its own base)
AFRMM merchant marine levy of 8% of ocean freight

Watch out. The import tax is the start, not the total. IPI, PIS/COFINS and ICMS stack on top, so the landed cost of a product with 20% duty is often 70–100% above its CIF value.

Frequently asked questions

What is the import duty rate for Automotive Parts & Components in Brazil?

The MFN (Most Favoured Nation) import duty rate for Automotive Parts & Components (HS 8708) in Brazil is 14–18% on the CIF value. II 14–18% on HS 8708 parts. IPI may apply additionally.

Is ICMS/IPI charged on Automotive Parts & Components imports to Brazil?

Yes. Brazil charges ICMS/IPI at 18% on the CIF value plus any import duty. This applies to virtually all commercial imports.

Are there FTA rates available for Automotive Parts & Components in Brazil?

Yes. MERCOSUR: 0%. MERCOSUR (Argentina, Paraguay, Uruguay), MERCOSUR–Egypt, MERCOSUR–Israel are the key agreements — verify origin requirements with your customs broker.

How is import duty calculated for Automotive Parts & Components entering Brazil?

Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 14–18% is applied to this value. ICMS/IPI (18%) is then applied on the duty-paid value.