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Brazil Import Duty Rate for Motorcycles & Scooters

HS 8711 · Motorcycles (including mopeds)

Brazil MFN Import Duty Rate

35%

on CIF value

MERCOSUR: lower

II 35% on CBU motorcycles. IPI 5–15% by engine displacement. Zona Franca de Manaus assembly exempt.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (35%)

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: motorcycles & scooters 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 35%
Import duty	$3,815
ICMS/IPI (18%)	$2,649
Total paid at the border	$6,464

ICMS/IPI is usually recoverable for a registered business, so the cost that stays with you is the duty. Excise, anti-dumping duties and broker fees are not included.

Classifying motorcycles & scooters correctly

Heading 8711 covers motorcycles, mopeds and cycles with an auxiliary motor, split by engine capacity, plus electric motorcycles (8711.60).

E-bikes with pedal assistance go to 8711.60, e-scooters (stand-up) to 8711.60 or 8711.90 depending on the market
Quad bikes and ATVs are often 8703, not 8711
Sidecars are 8711.90

Compliance. Motorcycles need type approval (EU L-category, US FMVSS and EPA) and are often subject to excise or registration tax based on engine capacity.

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 Motorcycles & Scooters in Brazil?

The MFN (Most Favoured Nation) import duty rate for Motorcycles & Scooters (HS 8711) in Brazil is 35% on the CIF value. II 35% on CBU motorcycles. IPI 5–15% by engine displacement. Zona Franca de Manaus assembly exempt.

Is ICMS/IPI charged on Motorcycles & Scooters 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 Motorcycles & Scooters in Brazil?

Yes. MERCOSUR: lower. 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 Motorcycles & Scooters 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 35% is applied to this value. ICMS/IPI (18%) is then applied on the duty-paid value.