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Brazil Import Duty Rate for Used & Second-Hand Cars

HS 8703 · Used motor vehicles for transport of persons

Brazil MFN Import Duty Rate

35%

on CIF value

Same II as new. Brazil prohibits used vehicle imports (imported goods must be new). Verify current CAMEX restriction.

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: used & second-hand cars 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 used & second-hand cars correctly

Used cars share heading 8703 with new ones; the age, engine size and fuel type of the vehicle decide the subheading and, in many countries, the excise.

Many countries cap vehicle age (Kenya eight years, several others five) or ban used imports outright
Customs often values used cars from official price guides rather than the invoice
Right-hand-drive vehicles are banned for registration in some left-hand-drive markets

Compliance. Expect a pre-shipment roadworthiness or radiation inspection (e.g. JEVIC or QISJ for cars from Japan) and deregistration papers from the country of export.

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 Used & Second-Hand Cars in Brazil?

The MFN (Most Favoured Nation) import duty rate for Used & Second-Hand Cars (HS 8703) in Brazil is 35% on the CIF value. Same II as new. Brazil prohibits used vehicle imports (imported goods must be new). Verify current CAMEX restriction.

Is ICMS/IPI charged on Used & Second-Hand Cars 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 Used & Second-Hand Cars in Brazil?

Brazil has free trade agreements with MERCOSUR (Argentina, Paraguay, Uruguay), MERCOSUR–Egypt, MERCOSUR–Israel. Check whether your origin country qualifies for a preferential rate on HS 8703.

How is import duty calculated for Used & Second-Hand Cars 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.