IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 27 Oct 2015 | Removal date: open ended
Still in force

Import tariff

On 26 October 2015, the Brazilian Foreign Trade Council (Camex) issued Resolution no. 97 decreasing the import tariff on hybrid and electric cars from 35% to either 0%, 2%, 4%, 5%, or 7%.The tariffs took effect on 27 October 2015.
 
The following goods, classified under the following Mercosur Common Nomenclature (NCM), are affected by the change in the customs duty:

  • Electric cars: NCM 8703.90.00 with subdescriptions Ex 001 to Ex 006
  • Hybrid cars: NCM 8703.22.10 with subdescriptions Ex 001 to Ex 009
  • Hybrid cars: NCM 8703.23.10 with subdescriptions Ex 001 to Ex 009

 
List of Exceptions to the Common External Tariff
The tariff codes were included in the List of Exceptions to the Common External Tariff (LETEC) of Mercosur. LETEC is a mechanism that allows member states of Mercosur to apply customs duties that are lower or higher than otherwise listed in the Mercosur Common External Tariff schedule. However, the tariffs shall not surpass the ceilings given by the WTO.
 
Mercosur Decision CMC no. 26/15 gives Brazil the right to maintain a LETEC of 100 codes based on the NCM until 31 December 2021. Due to this restriction, Brazil had to retrieve one other good from the LETEC, which was NCM 3002.20.29.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

491 Motor vehicles, trailers & semi-trailers; parts
8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
870322 Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc
870323 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
870390 Other

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