HS 8407 · Machinery and mechanical appliances
Petrol engines
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur petrol engines is up to 4.9% today and reaches zero by 2030; Brazil's duty on EU petrol engines is up to 16.8% today and reaches zero by 2041 (3 of 13 lines are excluded).
Rates at a glance
Into the EU from Mercosur
17 tariff linesPreferential duty 2026
0–4.9%
Duty-free on all phased lines by
2030
Agreement base rate
1.7–6.2%
Applied MFN rate today
1.7–6.2%
Into Brazil from the EU
13 tariff linesPreferential duty 2026
0–20%
Duty-free on all phased lines by
2041
Agreement base rate
0–18%
Applied MFN rate today
7.2–20%
Work out the duty on your shipment
Opens the calculator with heading 8407 and the corridor filled in.
About this product
Most petrol engine lines enter the EU duty-free from the start, and one is phased out within a few years. Mercosur phases out its duties mostly over long schedules and excludes a few lines. Engines are a big part of car-industry trade in both directions.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–4.9% | 16 / 17 |
| 2027 | 0–3.7% | 16 / 17 |
| 2028 | 0–2.4% | 16 / 17 |
| 2029 | 0–1.2% | 16 / 17 |
| 2030 | 0% | 17 / 17 |
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–16.8% | 1 / 13 |
| 2027 | 0–15.7% | 1 / 13 |
| 2028 | 0–14.6% | 1 / 13 |
| 2029 | 0–13.5% | 1 / 13 |
| 2030 | 0–12.3% | 1 / 13 |
| 2031 | 0–11.2% | 1 / 13 |
| 2032 | 0–10.1% | 1 / 13 |
| 2033 | 0–9% | 1 / 13 |
| 2034 | 0–7.8% | 1 / 13 |
| 2035 | 0–6.7% | 1 / 13 |
| 2036 | 0–5.6% | 5 / 13 |
| 2037 | 0–4.5% | 5 / 13 |
| 2038 | 0–3.3% | 5 / 13 |
| 2039 | 0–2.2% | 5 / 13 |
| 2040 | 0–1.1% | 5 / 13 |
| 2041 | 0% | 10 / 13 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 0× 16
- 4× 1
EU → Mercosur
- 15× 5
- 10× 4
- E× 3
- 0× 1
Tariff-rate quotas
No tariff-rate quota applies to this heading.
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 0–18% | 7.2–20% | 0–20% | 2041 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 0–18% | 0–18% | 0–18% | 2041 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 0–18% | 0–18% | 0–16.8% | 2041 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 0–18% | 0–16.2% | 0–16.2% | 2041 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 17 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 8407 10 00 | Spark-ignition reciprocating or rotary internal combustion piston engine, for aircraft | 0 | 1.7% | 1.7% | Free | Free |
| 8407 21 10 | Spark-ignition outboard motors for marine propulsion, of a cylinder capacity ≤ 325 cm³ | 4 | 6.2% | 6.2% | 4.9% | Freefrom 2030 |
| 8407 21 91 | Spark-ignition outboard motors for marine propulsion, of a cylinder capacity > 325 cm³ and a power ≤ 30 kW | 0 | 4.2% | 4.2% | Free | Free |
| 8407 21 99 | Spark-ignition outboard motors for marine propulsion, of a cylinder capacity > 325 cm³ and a power > 30 kW | 0 | 4.2% | 4.2% | Free | Free |
| 8407 29 00 | Spark-ignition reciprocating or rotary engines, for marine propulsion (excl. outboard motors) | 0 | 4.2% | 4.2% | Free | Free |
| 8407 31 00 | Spark-ignition reciprocating piston engine, of a kind used for the propulsion of vehicles of Chapter 87, of a cylinder capacity ≤ 50 cm³ | 0 | 2.7% | 2.7% | Free | Free |
| 8407 32 10 | Spark-ignition reciprocating piston engine, of a kind used for the propulsion of vehicles of Chapter 87, of a cylinder capacity of > 50 cm³ but ≤ 125 cm³ | 0 | 2.7% | 2.7% | Free | Free |
| 8407 32 90 | Spark-ignition reciprocating piston engine, of a kind used for the propulsion of vehicles of Chapter 87, of a cylinder capacity of > 125 cm³ but ≤ 250 cm³ | 0 | 2.7% | 2.7% | Free | Free |
| 8407 33 00 | Spark-ignition reciprocating piston engine, of a kind used for vehicles of Chapter 87, of a cylinder capacity > 250 cm³ but ≤ 1 000 cm³ | 0 | 2.7% | 2.7% | Free | Free |
| 8407 34 10 | Spark ignition reciprocating piston engine of a cylinder capacity > 1 000 cm³, for the industrial assembly of : pedestrian-controlled tractors of subheading 8701.10, motor vehicles of heading 8703, motor vehicles of heading 8704 with engines of a cylinder capacity < 2.800 cm³ and motor vehicles of heading 8705 | 0 | 2.7% | – | Free | Free |
| 8407 34 30 | Spark-ignition reciprocating piston engine, of a kind used for vehicles of Chapter 87, used, of a cylinder capacity > 1 000 cm³ | 0 | 4.2% | 4.2% | Free | Free |
| 8407 34 91 | Spark-ignition reciprocating piston engine, of a kind used for vehicles of Chapter 87, new, of a cylinder capacity ≤ 1 500 cm³ but > 1 000 cm³ (excl. engines of subheading 8407.34.10) | 0 | 4.2% | 4.2% | Free | Free |
| 8407 34 99 | Spark-ignition reciprocating piston engine, of a kind used for vehicles of Chapter 87, new, of a cylinder capacity > 1 500 cm³ (excl. those used for the industrial assembly of pedestrian-controlled tractors of subheading 8701.10, motor vehicles of heading 8703, motor vehicles of heading 8704 with engines of a cylinder capacity < 2.800 cm³ and motor vehicles of heading 8705) | 0 | 4.2% | 4.2% | Free | Free |
| 8407 90 10 | Spark-ignition reciprocating or rotary internal combustion piston engine, of a cylinder capacity ≤ 250 cm³ (excl. those for aircraft or marine propulsion and reciprocating piston engine of a kind used for vehicles of Chapter 87) | 0 | 2.7% | 2.7% | Free | Free |
| 8407 90 50 | Spark-ignition rotary internal combustion piston engine of a cylinder capacity > 250 cm³, for the industrial assembly of : pedestrian-controlled tractors of subheading 8701.10, motor vehicles of heading 8703, motor vehicles of heading 8704 with engines of a cylinder capacity < 2.800 cm³ and motor vehicles of heading 8705 | 0 | 2.7% | – | Free | Free |
| 8407 90 80 | Spark-ignition reciprocating or rotary piston engine, of a cylinder capacity > 250 cm³, of a power ≤ 10 kW (other than engines of subheading 8407.90.50, reciprocating piston engine of a kind used for the propulsion of vehicles of Chapter 87, aircraft engines and marine propulsion engines) | 0 | 4.2% | 4.2% | Free | Free |
| 8407 90 90 | Spark-ignition reciprocating or rotary piston engine, of a cylinder capacity > 250 cm³, of a power > 10 kW (other than engines of subheading 8407.90.50, reciprocating piston engine of a kind used for the propulsion of vehicles of Chapter 87, aircraft engines and marine propulsion engines) | 0 | 4.2% | 4.2% | Free | Free |
Into Brazil from the EU: 13 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 8407 10 00 | Combustion engines, for aviation | 0 | Free | 7.2% | Free | Free |
| 8407 21 10 | Combustion engines, single cylinder outboard engines for propulsion of vessels, spark-ignition | 10 | 14% | 20% | 12.7% | Freefrom 2036 |
| 8407 21 90 | Other combustion engines, outboard engines for propulsion of vessels, spark-ignition | 15 | 14% | 20% | 13.1% | Freefrom 2041 |
| 8407 29 10 | Other combustion engines, single cylinder, for propulsion of vessels | E | 14% | 20% | 20% | 20% |
| 8407 29 90 | Other combustion engines, for embarkation | 10 | 14% | 20% | 12.7% | Freefrom 2036 |
| 8407 31 10 | Internal combustion engine, for vehicles of Chapter 87, cylinder capacity not exceeding 50 cm 3 , single cylinder | E | 18% | 16.2% | 16.2% | 16.2% |
| 8407 31 90 | Other combustion engines for vehicles of Chapter 87, capacity not exceeding 50 cm 3 | 15 | 18% | 16.2% | 15.1% | Freefrom 2041 |
| 8407 32 00 | Combustion engine, for vehicles of Chapter 87, cylinder capacity > 50 cm 3 not exceeding ≤ 250 cm 3 | E | 18% | 16.2% | 16.2% | 16.2% |
| 8407 33 10 | Combustion engine, for vehicles of Chapter 87, cylinder capacity 250 < cm 3 ≤ 1 000, single cylinder | 10 | 18% | 16.2% | 14.7% | Freefrom 2036 |
| 8407 33 90 | Other combustion engines for vehicles of chapter 87, cylinder capacity 250 < cm 3 ≤ 1 000 | 10 | 18% | 18% | 16.3% | Freefrom 2036 |
| 8407 34 10 | Combustion engine, for vehicles of Chapter 87, cylinder capacity exceeding 1 000 cm 3 , single cylinder | 15 | 18% | 16.2% | 15.1% | Freefrom 2041 |
| 8407 34 90 | Other combustion engines for vehicles of chapter 87, cylinder capacity exceeding 1 000 cm 3 | 15 | 18% | 18% | 16.8% | Freefrom 2041 |
| 8407 90 00 | Other combustion engines | 15 | 14% | 12.6% | 11.8% | Freefrom 2041 |
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All headings in chapter 84: Machinery and mechanical appliances
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.