Mercosur TradeFlow
The EU–Mercosur Interim Trade Agreement has been provisionally applied since 1 May 2026. Poland's action for annulment before the EU Court of Justice (Case C-460/26) is pending. Savings shown are estimates. Official Journal notice

HS 8432 · Machinery and mechanical appliances

Agricultural and soil machinery

Data last updated 18 October 2026 · schedule data 2026.10.2

In short

The EU charges no duty on Mercosur agricultural machinery, with or without the agreement; Brazil's duty on EU agricultural machinery is up to 13.1% today and reaches zero by 2041 (2 of 8 lines are excluded).

Rates at a glance

Into the EU from Mercosur

13 tariff lines

Preferential duty 2026

0%

Duty-free on all phased lines by

No phase-out

Agreement base rate

0%

Applied MFN rate today

0%

Into Brazil from the EU

8 tariff lines

Preferential duty 2026

12.7–20%

Duty-free on all phased lines by

2041

Agreement base rate

14%

Applied MFN rate today

20%

Work out the duty on your shipment

Opens the calculator with heading 8432 and the corridor filled in.

Calculate Mercosur → EUCalculate EU → Mercosur

About this product

Ploughs, seeders and spreaders already enter the EU duty-free, with or without the agreement. Mercosur phases out its duties on European farm machinery over long schedules, with a couple of lines excluded. Brazil and Argentina also build a lot of this machinery themselves.

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.

Highest preferential ad valorem duty by year, 8432EU → Mercosur: 13.1% in 2026 to 0% in 2041. The table below has the same figures.0%7.5%15%20262028203020322034203620382040
EU → Mercosur

Into the EU from Mercosur

Nothing to phase out in this direction: every line is already duty-free, excluded or only covered by a quota.

Into Brazil from the EU

Into Brazil from the EU
YearAd valorem dutyLines duty-free
202612.7–13.1%0 / 8
202711.4–12.2%0 / 8
202810.1–11.3%0 / 8
20298.9–10.5%0 / 8
20307.6–9.6%0 / 8
20316.3–8.7%0 / 8
20325–7.8%0 / 8
20333.8–7%0 / 8
20342.5–6.1%0 / 8
20351.2–5.2%0 / 8
20360–4.3%3 / 8
20370–3.5%3 / 8
20380–2.6%3 / 8
20390–1.7%3 / 8
20400–0.8%3 / 8
20410%6 / 8

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× 13

EU → Mercosur

  • 10× 3
  • 15× 3
  • E× 2

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.

Rates in each Mercosur country
CountryBase rateApplied MFNPreferential 2026Zero byApplied-rate source
Brazil14%20%3 lines have no single published rate12.7–20%2041Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026
Argentina14–35%12.6%3 lines have no single published rate11.4–32.7%2041Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026
Uruguay0–2%0–2%3 lines have no single published rate0–1.8%2041Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days
Paraguay0–2%0%3 lines have no single published rate0–2%2041Paraguay 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: 13 lines
Into the EU from Mercosur
CodeDescriptionStagingBaseApplied MFN2026Final
8432 10 00Ploughs for use in agriculture, horticulture or forestry0FreeFreeFreeFree
8432 21 00Disc harrows for use in agriculture, horticulture or forestry0FreeFreeFreeFree
8432 29 10Scarifiers and cultivators for use in agriculture, horticulture and forestry0FreeFreeFreeFree
8432 29 30Harrows for use in agriculture, horticulture and forestry (excl. disc harrows)0FreeFreeFreeFree
8432 29 50Rotovators for use in agriculture, horticulture and forestry0FreeFreeFreeFree
8432 29 90Weeders and hoes for use in agriculture, horticulture and forestry (excl. rotovators)0FreeFreeFreeFree
8432 30 11Central driven precision spacing seeders for use in agriculture, horticulture and forestry0FreeFreeFreeFree
8432 30 19Seeders for use in agriculture, horticulture and forestry (excl. central driven precision spacing seeders)0FreeFreeFreeFree
8432 30 90Planters and transplanters for use in agriculture, horticulture and forestry0FreeFreeFreeFree
8432 40 10Mineral or chemical fertiliser distributors for use in agriculture, horticulture and forestry (excl. sprayers)0FreeFreeFreeFree
8432 40 90Farmyard manure or compost spreaders for use in agriculture, horticulture and forestry (excl. sprayers)0FreeFreeFreeFree
8432 80 00Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers (excl. sprayers and dusters, ploughs, harrows, scarifiers, cultivators, weeders, hoes, seeders, planters, manure spreaders and fertiliser distributors)0FreeFreeFreeFree
8432 90 00Parts of agricultural, horticultural or forestry machinery for soil preparation or cultivation or of lawn or sports-ground rollers, n.e.s.0FreeFreeFreeFree
Into Brazil from the EU: 8 lines
Into Brazil from the EU
CodeDescriptionStagingBaseApplied MFN2026Final
8432 10 00Ploughs1014%20%12.7%Freefrom 2036
8432 21 00Disc harrows, used agricultural, etc. for soil preparation1014%20%12.7%Freefrom 2036
8432 29 00Other harrows, scarifiers, cultivators, weeders, hoes, etc.E14%20%20%20%
8432 30 10Seeders-fertilizersE14%–14%14%
8432 30 90Other seeders, planters and transplanters1514%–13.1%Freefrom 2041
8432 40 00Manure spreaders/fertilizer distributors1514%–13.1%Freefrom 2041
8432 80 00Other machinery, etc. for soil preparation1014%20%12.7%Freefrom 2036
8432 90 00Parts of machinery, etc. for soil preparation1514%20%13.1%Freefrom 2041

Related products

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.

Methodology and data sources

Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.