WCO classification path
- Chapter87Vehicles other than railway
- Heading8703Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars
- Subheading870323Other vehicles, with only spark-ignition internal combustion piston engine
- National87032310Com capacidade de transporte de pessoas sentadas inferior ou igual a seis, incluindo o motorista
87032310
"Other vehicles, with only spark-ignition internal combustion piston engine"
"Com capacidade de transporte de pessoas sentadas inferior ou igual a seis, incluindo o motorista"
HS code 87032310 (Chapter 87 "Vehicles other than railway"; Heading 8703 "Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars"; Subheading 870323 "Other vehicles, with only spark-ignition internal combustion piston engine") under the Brazil tariff schedule classifies "Com capacidade de transporte de pessoas sentadas inferior ou igual a seis, incluindo o motorista". Brazil customs apply Import duty (II) of 35.0%, IPI 9.78%. This commodity is subject to 1 import regulation or restriction; see compliance section below.
Tariff Schedule
| Classification | Rate |
|---|---|
进口税 (II) Import duty (II) | 35.0% |
工业产品税 (IPI) IPI | 9.78% |
Compliance & Controls
1 import regulation, restriction, or permit requirement
NCM governed by Res Camex 272 2021
Global Benchmark
HS-6 prefix 8703.23 across other jurisdictions