Question 1

What is the import duty rate for Passenger Cars in Brazil?

Accepted Answer

The MFN (Most Favoured Nation) import duty rate for Passenger Cars (HS 8703) in Brazil is 35% on the CIF value. II 35% CBU cars. IPI 7–25% (by engine). PIS/COFINS + ICMS. Total effective rate can exceed 100%. CKD kits attract much lower II.

Question 2

Is ICMS/IPI charged on Passenger Cars imports to Brazil?

Accepted Answer

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

Question 3

Are there FTA rates available for Passenger Cars in Brazil?

Accepted Answer

Yes. MERCOSUR: 0–14%. MERCOSUR (Argentina, Paraguay, Uruguay), MERCOSUR–Egypt, MERCOSUR–Israel are the key agreements — verify origin requirements with your customs broker.

Question 4

How is import duty calculated for Passenger Cars entering Brazil?

Accepted Answer

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 CIF value plus duty.

Brazil Import Duty Rate for Passenger Cars

How duty is calculated

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Passenger Cars duty rates in other markets