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Brazil Import Duty Rate for Tyres & Pneumatic Tyres

HS 4011 · New pneumatic tyres of rubber

Brazil MFN Import Duty Rate

14%

on CIF value

MERCOSUR: 0%

II 14% on pneumatic tyres. IPI 0%.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (14%)

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: tyres & pneumatic tyres 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%
Import duty	$1,526
ICMS/IPI (18%)	$2,237
Total paid at the border	$3,763

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 tyres & pneumatic tyres correctly

Heading 4011 covers new pneumatic tyres of rubber, split by vehicle type: cars (4011.10), buses and lorries (4011.20), aircraft, motorcycles and bicycles.

Retreaded and used tyres are 4012, not 4011
Inner tubes go to 4013
Solid tyres (non-pneumatic) are 4012.90

Compliance. Tyres need type approval and labelling (EU tyre label with E-mark, US DOT code); anti-dumping duties apply to passenger and truck tyres from China and several Asian countries in the US and EU.

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 Tyres & Pneumatic Tyres in Brazil?

The MFN (Most Favoured Nation) import duty rate for Tyres & Pneumatic Tyres (HS 4011) in Brazil is 14% on the CIF value. II 14% on pneumatic tyres. IPI 0%.

Is ICMS/IPI charged on Tyres & Pneumatic Tyres 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 Tyres & Pneumatic Tyres 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 Tyres & Pneumatic Tyres 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% is applied to this value. ICMS/IPI (18%) is then applied on the duty-paid value.