SH 8704 · Veículos e autopeças
Caminhões e furgões
Dados atualizados em 18 de outubro de 2026 · dados das listas 2026.10.2
Em resumo
A tarifa da UE sobre os caminhões e furgões do Mercosul, hoje de até 19,9%, chega a zero até 2036; a tarifa do Brasil sobre os caminhões e furgões de origem europeia, hoje de até 35%, chega a zero até 2041 (uma cota a 17,5% vale até 2034, 11 de 23 linhas estão excluídas).
Tarifas em resumo
Na UE, vindo do Mercosul
22 linhas tarifáriasTarifa preferencial 2026
0–19,9%
Isenção em todas as linhas com desgravação até
2036
Alíquota-base do acordo
0–22%
Tarifa NMF aplicada hoje
0–22%
No Brasil, vindo da UE
23 linhas tarifáriasTarifa preferencial 2026
0–35%
Isenção em todas as linhas com desgravação até
2041
Alíquota-base do acordo
0–35%
Tarifa NMF aplicada hoje
7,2–35%
Calcule a tarifa da sua operação
Abre a calculadora com a posição 8704 e o sentido do comércio já preenchidos.
Sobre este produto
Caminhões e furgões são sensíveis no Mercosul: cerca de metade das linhas fica excluída, a maioria das outras é desgravada no cronograma mais longo e duas estão na categoria de cota de veículos. A UE zera a tarifa desde o início em algumas linhas e desgrava o resto. As picapes são uma parte grande deste código.
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 | 0–19,9% | 7 / 22 |
| 2027 | 0–17,9% | 7 / 22 |
| 2028 | 0–15,9% | 7 / 22 |
| 2029 | 0–13,9% | 7 / 22 |
| 2030 | 0–11,9% | 7 / 22 |
| 2031 | 0–9,9% | 7 / 22 |
| 2032 | 0–8% | 7 / 22 |
| 2033 | 0–6% | 10 / 22 |
| 2034 | 0–4% | 10 / 22 |
| 2035 | 0–2% | 10 / 22 |
| 2036 | 0% | 22 / 22 |
No Brasil, vindo da UE
| Ano | Tarifa ad valorem | Linhas isentas |
|---|---|---|
| 2026 | 0–35% | 1 / 23 |
| 2027 | 0–35% | 1 / 23 |
| 2028 | 0–35% | 1 / 23 |
| 2029 | 0–35% | 1 / 23 |
| 2030 | 0–35% | 1 / 23 |
| 2031 | 0–35% | 1 / 23 |
| 2032 | 0–35% | 1 / 23 |
| 2033 | 0–28,3% | 1 / 23 |
| 2034 | 0–21,6% | 1 / 23 |
| 2035 | 0–15% | 1 / 23 |
| 2036 | 0–12,4% | 1 / 23 |
| 2037 | 0–10% | 1 / 23 |
| 2038 | 0–7,4% | 1 / 23 |
| 2039 | 0–5% | 1 / 23 |
| 2040 | 0–2,4% | 1 / 23 |
| 2041 | 0% | 12 / 23 |
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× 12
- 0× 7
- 7× 3
UE → Mercosul
- E× 11
- 15× 9
- 15V× 2
- 0× 1
Cotas tarifárias
- 15VUE → Mercosul
Dentro da cota: tarifa reduzida em 50% neste ano
2 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 | 0–35% | 7,2–35% | 0–35% | 2041 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), dados de 5 de outubro de 2026 |
| Argentina | 0–35% | 0–35% | 0–35% | 2041 | Argentina applied import duty (DIE), ARCA Arancel Integrado, dados de 18 de outubro de 2026 |
| Uruguai | 0–23% | 0–23%3 linhas não têm alíquota única publicada | 0–23% | 2041 | Uruguay applied import duty (Arancel Nacional, MEF), dados de 10 de fevereiro de 2025Cópia manualMais de 180 dias |
| Paraguai | 0–20% | 0–20% | 0–20% | 2041 | 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: 22 linhas
| Código | Descrição | Categoria | Base | NMF aplicada | 2026 | Final |
|---|---|---|---|---|---|---|
| 8704 10 10 | Dumpers for off-highway use, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" or with spark-ignition internal combustion piston engine | 0 | Isento | Isento | Isento | Isento |
| 8704 10 90 | Dumpers for off-highway use with engines other than internal combustion piston engine | 0 | Isento | Isento | Isento | Isento |
| 8704 21 10 | Motor vehicles for the transport of highly radioactive materials [Euratom], with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight ≤ 5 t | 0 | 3,5% | 3,5% | Isento | Isento |
| 8704 21 31 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight ≤ 5 t, of a cylinder capacity > 2 500 cm³, new (excl. dumpers for off- highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 22% | 22% | 19,9% | Isentoa partir de 2036 |
| 8704 21 39 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight ≤ 5 t, of a cylinder capacity > 2 500 cm³, used (excl. dumpers for off- highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 22% | 22% | 19,9% | Isentoa partir de 2036 |
| 8704 21 91 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight ≤ 5 t, of a cylinder capacity ≤ 2 500 cm³, new (excl. dumpers for off- highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 10% | 10% | 9% | Isentoa partir de 2036 |
| 8704 21 99 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight ≤ 5 t, of a cylinder capacity ≤ 2 500 cm³, used (excl. dumpers for off- highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 10% | 10% | 9% | Isentoa partir de 2036 |
| 8704 22 10 | Motor vehicles, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight > 5 t but ≤ 20 t, for the transport of highly radioactive materials [Euratom] | 0 | 3,5% | 3,5% | Isento | Isento |
| 8704 22 91 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight > 5 t but ≤ 20 t, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 22% | 22% | 19,9% | Isentoa partir de 2036 |
| 8704 22 99 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight > 5 t but ≤ 20 t, used (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 22% | 22% | 19,9% | Isentoa partir de 2036 |
| 8704 23 10 | Motor vehicles with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight > 20 t, for the transport of highly radioactive materials [Euratom] | 0 | 3,5% | 3,5% | Isento | Isento |
| 8704 23 91 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight > 20 t, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 22% | 22% | 19,9% | Isentoa partir de 2036 |
| 8704 23 99 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight > 20 t, used (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 22% | 22% | 19,9% | Isentoa partir de 2036 |
| 8704 31 10 | Motor vehicles, with spark-ignition internal combustion piston engine, of a gross vehicle weight ≤ 5 t, for the transport of highly radioactive materials [Euratom] | 0 | 3,5% | 3,5% | Isento | Isento |
| 8704 31 31 | Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight ≤ 5 t, of a cylinder capacity > 2.800 cm³, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 22% | 22% | 19,9% | Isentoa partir de 2036 |
| 8704 31 39 | Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight ≤ 5 t, of a cylinder capacity > 2.800 cm³, used (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 22% | 22% | 19,9% | Isentoa partir de 2036 |
| 8704 31 91 | Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight ≤ 5 t, of a cylinder capacity ≤ 2.800 cm³, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 7 | 10% | 10% | 8,7% | Isentoa partir de 2033 |
| 8704 31 99 | Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight ≤ 5 t, of a cylinder capacity ≤ 2.800 cm³, used (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 7 | 10% | 10% | 8,7% | Isentoa partir de 2033 |
| 8704 32 10 | Motor vehicles, with spark-ignition internal combustion piston engine, of a gross vehicle weight > 5 t, for the transport of highly radioactive materials [Euratom] | 0 | 3,5% | 3,5% | Isento | Isento |
| 8704 32 91 | Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight > 5 t, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 22% | 22% | 19,9% | Isentoa partir de 2036 |
| 8704 32 99 | Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight > 5 t, used (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 22% | 22% | 19,9% | Isentoa partir de 2036 |
| 8704 90 00 | Motor vehicles for the transport of goods, with engines other than internal combustion piston engine (excl. dumpers for off-highway use of subheading 8704.10 and special purpose motor vehicles of heading 8705) | 7 | 10% | 10% | 8,7% | Isentoa partir de 2033 |
No Brasil, vindo da UE: 23 linhas
| Código | Descrição | Categoria | Base | NMF aplicada | 2026 | Final |
|---|---|---|---|---|---|---|
| 8704 10 10 | Dumpers for the transport of goods ≥ 85 t, for off-highway use | 0 | Isento | 7,2% | Isento | Isento |
| 8704 10 90 | Other dumpers for the transport of goods, for off-highway use | 15 | 14% | 14% | 13,1% | Isentoa partir de 2041 |
| 8704 21 10 | Chassis with diesel/semi-diesel engine/cabin, of load ≤ 5 t | E | 35% | 35% | 35% | 35% |
| 8704 21 20 | Motor vehicles with diesel/semi-diesel engine/tipper body load ≤ 5 t | 15 | 35% | 35% | 32,7% | Isentoa partir de 2041 |
| 8704 21 30 | Other motor vehicles refrigerated etc. with diesel/semi-diesel engine etc., load ≤ 5 t | 15 | 35% | 35% | 32,7% | Isentoa partir de 2041 |
| 8704 21 90 | Other motor vehicles with diesel/semi-diesel engine, load ≤ 5 t | 15V | 35% | 35% | 35%Dentro da cota: 17,5% | Isentoa partir de 2041 |
| 8704 22 10 | Chassis with diesel/semi-diesel engine and cabin, load 5 t < weight ≤ 20 t | E | 35% | 35% | 35% | 35% |
| 8704 22 20 | Motor vehicles with diesel/semi-diesel engine/tipper body, 5 t < load ≤ 20 t | E | 35% | 35% | 35% | 35% |
| 8704 22 30 | Motor vehicles refrigerated etc. with diesel/semi-diesel engine, 5 t < load ≤ 20 t | 15 | 35% | 35% | 32,7% | Isentoa partir de 2041 |
| 8704 22 90 | Other motor vehicles with diesel/semi-diesel engine, 5 t < load ≤ 20 t | E | 35% | 35% | 35% | 35% |
| 8704 23 10 | Chassis with diesel/semi-diesel engine and cabin, load > 20 t | E | 35% | 35% | 35% | 35% |
| 8704 23 20 | Motor vehicles, diesel/semi-diesel engine/tipping load > 20 t | E | 35% | 35% | 35% | 35% |
| 8704 23 30 | Motor vehicle, diesel engine, refrigerated etc. load > 20 t | 15 | 35% | 35% | 32,7% | Isentoa partir de 2041 |
| 8704 23 90 | Other diesel/semi-diesel engine motor vehicles, load > 20 t | 15 | 35% | 20% | 18,7% | Isentoa partir de 2041 |
| 8704 31 10 | Chassis fitted with combustion engine and cabin, load ≤ 5 t | 15 | 35% | 35% | 32,7% | Isentoa partir de 2041 |
| 8704 31 20 | Motor vehicles with combustion engine/tipper, load ≤ 5 t | 15 | 35% | 35% | 32,7% | Isentoa partir de 2041 |
| 8704 31 30 | Motor vehicle, refrigerated or isothermal etc. with combustion engine, load ≤ 5 t | 15 | 35% | 35% | 32,7% | Isentoa partir de 2041 |
| 8704 31 90 | Other motor vehicles with combustion engine, load ≤ 5 t | 15V | 35% | 35% | 35%Dentro da cota: 17,5% | Isentoa partir de 2041 |
| 8704 32 10 | Chassis fitted with combustion engine and cabin, load > 5 t | E | 35% | 35% | 35% | 35% |
| 8704 32 20 | Motor vehicles with combustion engine/tipping, load > 5 t | E | 35% | 35% | 35% | 35% |
| 8704 32 30 | Motor vehicles refrigerated etc. with spark ignition piston engine, load > 5 t | E | 35% | 35% | 35% | 35% |
| 8704 32 90 | Other motor vehicles with combustion engine, load > 5 t | E | 35% | 35% | 35% | 35% |
| 8704 90 00 | Other motor vehicles for the transport of goods | E | 35% | 35% | 35% | 35% |
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.