Import tax reduction for electric cars for the transport of goods (Resolution no. 27/2016)

Last updated: 26 January 2023

The Executive Secretariat of the Brazilian Foreign Changer of Commerce (Camex) Resolution no. 27/2016 includes electric cars for the transport of goods in the Common External Tariff Exceptions List (Letec), with tax rate reduction.

 

The products classified under code 8704.90.00 of the Mercosur Common Nomenclature (NCM), had the Import Tax reduced from 35% to zero, with the creation of three tariff highlights, with the following technical specifications:

 

1. Semi-disassembled goods transport vehicle, thus classified as a disassembled vehicle, except the bodywork, fitted solely with an electric motor for propulsion, powered by electric accumulators with a range of at least 80 km. (001);

 

2. Disassembled goods transport car, thus classified as a car which has a disassembled body, fitted solely with an electric motor for propulsion, powered by electric accumulators with a range of at least 80 km. (002);

 

3. A goods transport vehicle, assembled, fitted solely with an electric motor for propulsion, powered by electric storage batteries with a range of at least 80 km. (003);

 

The measure is part of the policy of promoting new propulsion technologies whereby tariff reductions have already been granted for imports of hybrid vehicles (NCM codes 8703.22.10 and 8703.23.10) and electric vehicles (8703.90.00), according to Camex Resolutions 86/2014 and 97/2015. 

Want to know more about this policy ? Learn more (Portuguese)