Brazilian Tariff (NCM/TEC) · NCM code · HS 8903.32
8903.32.00: Motorboats 7.5-24 m: De comprimento superior a 7,5 m, mas não superior a 24 m
Motorboats 7.5-24 m
✓ Can be used in a customs declaration Data: Brazilian Tariff (NCM/TEC), in force from 24 October 2026 · checked on 24 October 2026
This line has no official text in this language; it is shown in the language of its tariff.
- 8903 Iates e outros barcos e embarcações de recreio ou de esporte; barcos a remos e canoas.
- 89033 Barcos a motor, exceto os infláveis, não equipados com motor fora de borda:
- 8903.32.00 De comprimento superior a 7,5 m, mas não superior a 24 m
What you pay
Importing into Brazil
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
8903.32 Of a length exceeding 7,5 m but not exceeding 24 m
UK Free Third-country duty 2 tariff lines 
EU Free – 1.7% Third-country duty 2 tariff lines · average 0.9% 
Türkiye Free – 1.7% Third-country duty 2 tariff lines · average 0.9% 
USA 1.5% General (MFN) 1 tariff line 
Canada 9.5% General (MFN) 4 tariff lines 
Mexico 15% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan 7% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 10% General (MFN) 2 tariff lines 
Nigeria 20% General (MFN) 1 tariff line Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N334569 U.S. CBP
The tariff classification of a catamaran from China
Legal notes
Additional notes
1. Subheadings 89011010, 89012010, 89013010, 89019010, 89020010, 89032210, 89032310, 89033210, 89033310, 89040091 and 89069010 are to be taken to apply only to vessels, designed as seagoing, having a hull of an overall length (excluding any projecting parts) of not less than 12 m. However, fishing boats and lifeboats, designed as seagoing, shall be considered as seagoing vessels regardless of their length.
2. Subheadings 89051010 and 89059010 are to be taken to apply only to vessels and floating docks, designed as seagoing.
3. For the purpose of heading 8908, the expression ‘vessels and other floating structures for breaking up’ includes the following articles when presented for breaking up, on condition that they have formed part of their normal equipment:
spare parts (such as propellers), whether or not in a new condition,
movable articles (furniture, kitchen equipment, tableware, etc.) showing clear evidence of use.
Code history
Since 2022; before, these goods were classified under 8903.92.
In the Brazilian Tariff (NCM/TEC), 8903.32.00 is one of 1 line under subheading 8903.32, of a length exceeding 7,5 m but not exceeding 24 m.
The TEC rate is 18%.
For the same subheading, the UK duty is free, the EU duty is 0%–1.7%, the Türkiye duty is 0%–1.7%, the US duty is 1.5%, the Canada duty is 9.5%, the Mexico duty is 15%, the Argentina duty is 20%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 7%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 10% and the Nigeria duty is 20%.
Brazil imported goods of subheading 8903.32 worth US$3m in 2024; the largest supplier was South Africa.
Questions and answers
What is the Brazil import duty for NCM code 8903.32.00?
The TEC rate in the Brazilian Tariff (NCM/TEC) is 18%. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Brazil import these goods from?
For subheading 8903.32 as a whole, the largest supplier in 2024 was South Africa (US$2m).