HS 8707 · Vehicles and parts
Vehicle bodies
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU already charges no duty on Mercosur vehicle bodies; Brazil's duty on EU vehicle bodies is up to 32.7% today and reaches zero by 2041.
Rates at a glance
Into the EU from Mercosur
4 tariff linesPreferential duty 2026
0%
Duty-free on all phased lines by
No phase-out
Agreement base rate
4.5%
Applied MFN rate today
4.5%
Into Brazil from the EU
3 tariff linesPreferential duty 2026
11.4–32.7%
Duty-free on all phased lines by
2041
Agreement base rate
14–35%
Applied MFN rate today
12.6–35%
Work out the duty on your shipment
Opens the calculator with heading 8707 and the corridor filled in.
About this product
Car and truck bodies enter the EU duty-free from Mercosur from the start. Mercosur phases out its duties on European bodies over long schedules. Most of this trade happens within car makers' own supply chains.
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
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
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 11.4–32.7% | 0 / 3 |
| 2027 | 10.3–30.6% | 0 / 3 |
| 2028 | 9.1–28.4% | 0 / 3 |
| 2029 | 8–26.2% | 0 / 3 |
| 2030 | 6.8–24% | 0 / 3 |
| 2031 | 5.7–21.8% | 0 / 3 |
| 2032 | 4.5–19.6% | 0 / 3 |
| 2033 | 3.4–17.5% | 0 / 3 |
| 2034 | 2.2–15.2% | 0 / 3 |
| 2035 | 1.1–13.1% | 0 / 3 |
| 2036 | 0–10.9% | 1 / 3 |
| 2037 | 0–8.7% | 1 / 3 |
| 2038 | 0–6.5% | 1 / 3 |
| 2039 | 0–4.3% | 1 / 3 |
| 2040 | 0–2.1% | 1 / 3 |
| 2041 | 0% | 3 / 3 |
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× 4
EU → Mercosur
- 15× 2
- 10× 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 | 14–35% | 12.6–35% | 11.4–32.7% | 2041 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 14–35% | 12.6–35% | 11.4–32.7% | 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 | 2–28% | 16.2–28%1 line has no single published rate | 1.8–26.2% | 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: 4 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 8707 10 10 | Bodies for the industrial assembly of motor cars and other motor vehicles principally designed for the transport of persons | 0 | 4.5% | 4.5% | Free | Free |
| 8707 10 90 | Bodies for motor cars and other motor vehicles principally designed for the transport of persons (excl. those for industrial assembly of subheading 8707.10.10) | 0 | 4.5% | 4.5% | Free | Free |
| 8707 90 10 | Bodies for the industrial assembly of pedestrian controlled tractors of subheading 8701.10, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity ≤ 2 500 cm³ | 0 | 4.5% | 4.5% | Free | Free |
| 8707 90 90 | Bodies for tractors, motor vehicles for the transport of ten or more persons, motor vehicles for the transport of goods and special purpose motor vehicles (excl. those for the industrial assembly of certain motor vehicles of subheading 8707.90.10) | 0 | 4.5% | 4.5% | Free | Free |
Into Brazil from the EU: 3 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 8707 10 00 | Bodies, for automobiles of passengers, including cabin | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 8707 90 10 | Bodies, including for dumpers/tractors except motor vehicles, including cabin | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 8707 90 90 | Bodies for motor vehicles transport capacity ≥ 10 persons or for cargo | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
Related products
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.