SH 8703 · Veículos e autopeças
Automóveis
Dados atualizados em 18 de outubro de 2026 · dados das listas 2026.10.2
Em resumo
A tarifa da UE sobre os automóveis do Mercosul, hoje de até 9%, chega a zero até 2036; a tarifa do Brasil sobre os automóveis de origem europeia, hoje de até 35%, chega a zero até 2056 (na maioria das linhas até 2041, uma cota a 17,5% vale até 2034).
Tarifas em resumo
Na UE, vindo do Mercosul
21 linhas tarifáriasTarifa preferencial 2026
4–9%
Isenção em todas as linhas com desgravação até
2036
Alíquota-base do acordo
5–10%
Tarifa NMF aplicada hoje
5–10%
No Brasil, vindo da UE
15 linhas tarifáriasTarifa preferencial 2026
16,8–35%
Isenção em todas as linhas com desgravação até
2056
Alíquota-base do acordo
35%
Tarifa NMF aplicada hoje
18–35%
Calcule a tarifa da sua operação
Abre a calculadora com a posição 8703 e o sentido do comércio já preenchidos.
Sobre este produto
Os carros são o item de maior destaque para os exportadores europeus. Em cerca de metade das linhas de carros do Mercosul, a tarifa de base fica por anos e depois cai, com uma cota a metade da tarifa nesse meio-tempo, e as demais linhas são desgravadas no cronograma padrão mais longo. Uma linha tem caminhos separados para carros a combustão, eletrificados e a célula de combustível, e a UE elimina a tarifa sobre os carros do Mercosul, a maioria num cronograma longo.
Como a tarifa cai, ano a ano
Maior e menor tarifa ad valorem de cada ano entre as linhas que chegam a zero. Linhas excluídas ou só com cota mantêm a tarifa e não entram na conta.
Na UE, vindo do Mercosul
| Ano | Tarifa ad valorem | Linhas isentas |
|---|---|---|
| 2026 | 4–9% | 0 / 21 |
| 2027 | 3–8,1% | 0 / 21 |
| 2028 | 2–7,2% | 0 / 21 |
| 2029 | 1–6,3% | 0 / 21 |
| 2030 | 0–5,4% | 1 / 21 |
| 2031 | 0–4,5% | 1 / 21 |
| 2032 | 0–3,6% | 1 / 21 |
| 2033 | 0–2,7% | 3 / 21 |
| 2034 | 0–1,8% | 3 / 21 |
| 2035 | 0–0,9% | 3 / 21 |
| 2036 | 0% | 21 / 21 |
No Brasil, vindo da UE
| Ano | Tarifa ad valorem | Linhas isentas |
|---|---|---|
| 2026 | 16,8–35% | 0 / 17 |
| 2027 | 15,7–35% | 0 / 17 |
| 2028 | 14,6–35% | 0 / 17 |
| 2029 | 13,5–35% | 0 / 17 |
| 2030 | 12,3–35% | 0 / 17 |
| 2031 | 11,2–35% | 0 / 17 |
| 2032 | 10,1–35% | 0 / 17 |
| 2033 | 9–28,3% | 0 / 17 |
| 2034 | 7,8–25% | 0 / 17 |
| 2035 | 6,7–25% | 0 / 17 |
| 2036 | 5,6–25% | 0 / 17 |
| 2037 | 4,5–25% | 0 / 17 |
| 2038 | 3,3–25% | 0 / 17 |
| 2039 | 2,2–25% | 0 / 17 |
| 2040 | 1,1–25% | 0 / 17 |
| 2041 | 0–25% | 14 / 17 |
| 2042 | 0–25% | 14 / 17 |
| 2043 | 0–25% | 14 / 17 |
| 2044 | 0–20% | 15 / 17 |
| 2045 | 0–20% | 15 / 17 |
| 2046 | 0–20% | 15 / 17 |
| 2047 | 0–15% | 15 / 17 |
| 2048 | 0–15% | 15 / 17 |
| 2049 | 0–15% | 15 / 17 |
| 2050 | 0–10% | 15 / 17 |
| 2051 | 0–10% | 16 / 17 |
| 2052 | 0–10% | 16 / 17 |
| 2053 | 0–5% | 16 / 17 |
| 2054 | 0–5% | 16 / 17 |
| 2055 | 0–5% | 16 / 17 |
| 2056 | 0% | 17 / 17 |
Linhas por categoria de desgravação
A categoria define o ritmo do corte: 0 é isenção desde a entrada em vigor, 4 a 15 são os anos até zero, E é exclusão e as siglas indicam cotas ou tratamentos especiais.
Mercosul → UE
- 10× 18
- 7× 2
- 4× 1
UE → Mercosul
- 15× 7
- 15V× 7
- See comments× 1
Cotas tarifárias
- 15VUE → Mercosul
Dentro da cota: tarifa reduzida em 50% neste ano
7 linhas desta posição · Vale até 2034
Volume, saldo e produtos
Tarifas em cada país do Mercosul
Cada membro tem sua própria alíquota-base e sua tarifa NMF aplicada. A preferência é calculada sobre a base ou sobre a tarifa aplicada quando ela é menor (art. 2.4(7) do acordo), por isso a tarifa atual pode variar entre os países.
| País | Alíquota-base | NMF aplicada | Preferencial 2026 | Zero até | Fonte da tarifa aplicada |
|---|---|---|---|---|---|
| Brasil | 35% | 18–35% | 16,8–35% | 2056 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), dados de 5 de outubro de 2026 |
| Argentina | 20–35% | 20–35%1 linha não tem alíquota única publicada | 18,7–35% | 2056 | Argentina applied import duty (DIE), ARCA Arancel Integrado, dados de 18 de outubro de 2026 |
| Uruguai | 23% | 0–23% | 0–23% | 2056 | Uruguay applied import duty (Arancel Nacional, MEF), dados de 10 de fevereiro de 2025Cópia manualMais de 180 dias |
| Paraguai | 10–20% | 0–20%8 linhas não têm alíquota única publicada | 0–20% | 2056 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), dados de 4 de novembro de 2025Cópia manualMais de 180 dias |
Todas as linhas tarifárias
As descrições das linhas são o texto em inglês das listas (NC 2013 para a UE, NCM 2012 para o Mercosul).
Na UE, vindo do Mercosul: 21 linhas
| Código | Descrição | Categoria | Base | NMF aplicada | 2026 | Final |
|---|---|---|---|---|---|---|
| 8703 10 11 | Vehicles specially designed for travelling on snow, with internal combustion piston engine | 4 | 5% | 5% | 4% | Isentoa partir de 2030 |
| 8703 10 18 | Vehicles for the transport of persons on snow, not with internal combustion piston engine; golf cars and similar vehicles | 10 | 10% | 10% | 9% | Isentoa partir de 2036 |
| 8703 21 10 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity ≤ 1 000 cm³, new (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Isentoa partir de 2036 |
| 8703 21 90 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity ≤ 1 000 cm³, used (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Isentoa partir de 2036 |
| 8703 22 10 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity > 1 000 cm³ but ≤ 1 500 cm³, new (excl. those of heading 8702 and vehicles for the transport of persons on snow and similar vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Isentoa partir de 2036 |
| 8703 22 90 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity > 1 000 cm³ but ≤ 1 500 cm³, used (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Isentoa partir de 2036 |
| 8703 23 11 | Motors caravans with spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity > 1 500 cm³ but ≤ 3 000 cm³, new | 10 | 10% | 10% | 9% | Isentoa partir de 2036 |
| 8703 23 19 | Motor cars and other motor vehicles principally designed for the transport of 1 to 9 persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity > 1 500 cm³ but ≤ 3 000 cm³, new, (excl. those of subheading 8703 10 and motor caravans) | 10 | 10% | 10% | 9% | Isentoa partir de 2036 |
| 8703 23 90 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity > 1 500 cm³ but ≤ 3 000 cm³, used (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Isentoa partir de 2036 |
| 8703 24 10 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity > 3 000 cm³, new (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Isentoa partir de 2036 |
| 8703 24 90 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity > 3 000 cm³, used (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Isentoa partir de 2036 |
| 8703 31 10 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity ≤ 1 500 cm³, new (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Isentoa partir de 2036 |
| 8703 31 90 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity ≤ 1 500 cm³, used (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Isentoa partir de 2036 |
| 8703 32 11 | Motor caravans with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity > 1 500 cm³ but ≤ 2 500 cm³, new | 10 | 10% | 10% | 9% | Isentoa partir de 2036 |
| 8703 32 19 | Motor cars and other motor vehicles, principally designed for the transport of persons, incl. station wagons, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity > 1 500 cm³ but ≤ 2 500 cm³, new | 10 | 10% | 10% | 9% | Isentoa partir de 2036 |
| 8703 32 90 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity > 1 500 cm³ but ≤ 2 500 cm³, new (excl. motor caravans and vehicles specially designed for travelling on snow and other special purpose vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Isentoa partir de 2036 |
| 8703 33 11 | Motor caravans with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity > 2 500 cm³, new | 10 | 10% | 10% | 9% | Isentoa partir de 2036 |
| 8703 33 19 | Motor cars and other motor vehicles, principally designed for the transport of persons, incl. station wagons, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity > 2 500 cm³, new (excl. motor caravans and vehicles specially designed for travelling on snow and other special purpose vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Isentoa partir de 2036 |
| 8703 33 90 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity > 2 500 cm³, used (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Isentoa partir de 2036 |
| 8703 90 10 | Motor cars and other vehicles principally designed for the transport of persons, with electric motors (excl. motor vehicles of heading 8702, vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 7 | 10% | 10% | 8,7% | Isentoa partir de 2033 |
| 8703 90 90 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with engines other than spark-ignition internal combustion reciprocating piston engine or electric motors (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703,10) | 7 | 10% | 10% | 8,7% | Isentoa partir de 2033 |
No Brasil, vindo da UE: 15 linhas
| Código | Descrição | Categoria | Base | NMF aplicada | 2026 | Final |
|---|---|---|---|---|---|---|
| 8703 10 00 | Motor vehicles designed for travelling on snow, golf cars, etc. | 15 | 35% | 18% | 16,8% | Isentoa partir de 2041 |
| 8703 21 00 | Motor cars and other motor vehicles with combustion engine, engine displacement ≤ 1 000 cm 3 | 15V | 35% | 35% | 35%Dentro da cota: 17,5% | Isentoa partir de 2041 |
| 8703 22 10 | Motor cars and other motor vehicles with combustion engine, of a cylinder capacity 1 000 < cm 3 ≤ 1 500, up to 6 passengers | 15V | 35% | 35% | 35%Dentro da cota: 17,5% | Isentoa partir de 2041 |
| 8703 22 90 | Motor cars and other motor vehicles with combustion engine, of a cylinder capacity 1 000 < cm 3 ≤ 1 500, more than 6 passengers | 15 | 35% | 35% | 32,7% | Isentoa partir de 2041 |
| 8703 23 10 | Motor cars and other motor vehicles with combustion engine, of a cylinder capacity 1 500 < cm 3 ≤ 3 000, up to 6 passengers | 15V | 35% | 35% | 35%Dentro da cota: 17,5% | Isentoa partir de 2041 |
| 8703 23 90 | Motor cars and other motor vehicles with combustion engine, of a cylinder capacity 1 500 < cm 3 ≤ 3 000, more than 6 passengers | 15 | 35% | 35% | 32,7% | Isentoa partir de 2041 |
| 8703 24 10 | Motor cars and other motor vehicles with combustion engine, of a cylinder capacity > 3 000 cm 3 , up to 6 passengers | 15V | 35% | 35% | 35%Dentro da cota: 17,5% | Isentoa partir de 2041 |
| 8703 24 90 | Motor cars and other motor vehicles with combustion engine of a cylinder capacity > 3 000 cm 3 , more than 6 passengers | 15V | 35% | 35% | 35%Dentro da cota: 17,5% | Isentoa partir de 2041 |
| 8703 31 10 | Motor cars and other motor vehicles with diesel engine, of a cylinder capacity ≤ 1 500 cm 3 , up to 6 passengers | 15 | 35% | 35% | 32,7% | Isentoa partir de 2041 |
| 8703 31 90 | Motor cars and other motor vehicles with diesel engine of a cylinder capacity ≤ 1 500 cm 3 , more than 6 passengers | 15 | 35% | 35% | 32,7% | Isentoa partir de 2041 |
| 8703 32 10 | Motor cars and other motor vehicles with diesel engine, of a cylinder capacity 1 500 < cm 3 ≤ 2 500, up to 6 passengers | 15 | 35% | 35% | 32,7% | Isentoa partir de 2041 |
| 8703 32 90 | Motor cars and other motor vehicles with diesel engine, of a cylinder capacity 1 500 < cm 3 ≤ 2 500, more than 6 passengers | 15 | 35% | 35% | 32,7% | Isentoa partir de 2041 |
| 8703 33 10 | Motor cars and other motor vehicles with diesel engine, of a cylinder capacity > 2 500 cm 3 , up to 6 passengers | 15V | 35% | 35% | 35%Dentro da cota: 17,5% | Isentoa partir de 2041 |
| 8703 33 90 | Motor cars and other motor vehicles with diesel engine, of a cylinder capacity > 2 500 cm 3 , more than 6 passengers | 15V | 35% | 35% | 35%Dentro da cota: 17,5% | Isentoa partir de 2041 |
| 8703 90 00 | Other passengers vehicles, including of mixed use, etc. (motor a combustão) | See comments | 35% | 35% | 35% | Isentoa partir de 2056 |
| 8703 90 00 | Other passengers vehicles, including of mixed use, etc. (elétrico ou híbrido) | See comments | 35% | 35% | 25% | Isentoa partir de 2044 |
| 8703 90 00 | Other passengers vehicles, including of mixed use, etc. (célula de combustível) | See comments | 35% | 35% | 35% | Isentoa partir de 2051 |
Produtos relacionados
Dados e método
Calculado com o motor da calculadora a partir das listas do acordo (Anexo 2-A) e dos arquivos de tarifas aplicadas, para o ano 2026 do acordo. Os números Mercosul → UE consideram origem brasileira, o que só pesa nas poucas cotas por país; os números UE → Mercosul são do Brasil, salvo indicação na tabela por país.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 de outubro de 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 de outubro de 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 de outubro de 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 de fevereiro de 2025 · Cópia manual · Mais de 180 dias
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 de novembro de 2025 · Cópia manual · Mais de 180 dias
São estimativas, não aconselhamento jurídico ou aduaneiro. Confira as listas oficiais antes de usar uma tarifa.