Reviewed 9 October 2026. Scope: permanent passenger-car imports from China. Commercial distribution, personal imports and special relief must be assessed under their own rules.
Brazil’s EV import policy now places substantial emphasis on domestic manufacturing. A buyer sourcing a complete Chinese car must distinguish the duty on assembled vehicles from quotas for assembly kits, and must establish the technical and environmental approvals required for its specific transaction.
Background: complete cars and assembly projects are different
Define whether the proposal concerns a completely built-up vehicle, a qualifying semi-knocked-down kit or a completely knocked-down kit. Those are customs and industrial categories, not alternative descriptions that a seller may freely select to obtain a lower tax. This guide focuses on complete passenger cars for permanent import.
Identify the Brazilian importer and its customs and regulatory capability before reserving a vehicle. Ask which entity will hold the necessary approvals, complete the declaration and arrange registration. A personal purchase and a commercial distribution programme may require different evidence and responsibilities.
Use the original factory grade, propulsion system, seats, mass, VIN and production date in the assessment. A Chinese model name alone does not establish eligibility under the Brazilian traffic approval or tariff classification.
July 2026 policy: 35% import duty on assembled vehicles
MDIC’s published 238th Gecex meeting decisions maintain the tariff schedule under which assembled electrified vehicles pay 35% import duty from July 2026. The same document says complete assembled cars have no quota under the additional CKD/SKD allocation it describes.
The additional zero-rate allocation for qualifying assembly kits runs for six months from 1 July 2026, with a combined US$463 million allocation. That is not a blanket exemption for a finished passenger car shipped to a retail buyer. Its CKD tariff timetable also differs from that for assembled vehicles.
Ask the broker to identify the live NCM classification, effective tariff measure and any genuinely applicable exception. Do not import a complete car using a kit description, or assume a manufacturer’s assembly quota can be transferred to an unrelated order. A quotation relying on a quota should show the eligible holder, allocation and licensing evidence.
The complete tax calculation and the 2026 transition
Import duty is only one part of nationalisation cost. Have the Brazilian agent calculate the relevant IPI, import PIS/COFINS, state ICMS and any applicable treatment under the consumption-tax transition. Vehicle classification, importer structure, destination state and tax bases can affect the result.
Receita Federal publishes 2026 guidance and a timetable for tax-reform electronic documents. Ask the accountant and agent to identify the obligations effective for this transaction, including the applicable import-declaration system. Do not merge future document requirements or proposed tax rates into a current assessment.
Request a worksheet with customs value, freight and insurance adjustments, each tax base and assessed amount, port fees, broker services, inland transport and registration. Do not simply add tax percentages: some bases include other taxes or require a gross-up calculation. Show the purchase currency and the exchange-rate basis.
Compare offers at the same delivery stage. An overseas FOB price and a Brazilian registered retail price include different costs. Keep approval, modifications and storage visible, and add a contingency if a manufacturer document is delayed.
CAT and the Brazilian model/variant record
The government’s SISCAT service describes CAT as the vehicle homologation linked to a specific make/model/version code in RENAVAM. It identifies importers among eligible users and requires the applicable system process and evidence. A customs clearance alone does not create that traffic-approval record.
Ask the local technical partner to establish the CAT route for the exact vehicle. Record whether an existing approved variant covers the chosen specification or whether an application is needed. A different battery, seat layout or equipment package should be reviewed before the seller substitutes stock.
The government’s RENAVAM data service also identifies CAT, the make/model/version code and the required national pre-registration record. For imports lacking pre-registration, it points to the relevant Receita Federal stage. Assign those steps to the responsible Brazilian party before a registration date is promised.
IBAMA and licensing: a BEV still needs an assessed route
IBAMA’s import-licence guidance requires the relevant LCVM or a formal certificate of exemption for the covered light/heavy vehicle process. An electric drivetrain should not be used as a substitute for obtaining the actual licence or exemption documentation applicable to the vehicle.
INMETRO explains that NCM classification and administrative-treatment consultation identify whether its consent and the relevant licensing process are required. Have the importer check the current treatment and any LI/LPCO requirement before shipment. A seller’s generic export certificate does not identify the Brazilian consenting authority or document.
Keep the commercial invoice, factory specification, VIN, ownership evidence, environmental documentation, traffic approval, import authorisations and transport record consistent. Ask the agent to review the documents before sailing. Do not book transport on the assumption that every missing consent can be arranged after arrival.
Customs clearance and registration workflow
Use a staged workflow: establish the importer and transaction classification; confirm technical and environmental routes; complete required authorisations; allocate and inspect the vehicle; prepare export documents; ship; submit the applicable Siscomex import declaration and pay assessed charges; obtain release; complete RENAVAM and state DETRAN registration requirements.
Confirm the current declaration route with the broker because Brazil is migrating processes through the single trade portal. Keep the resulting declaration, tax payments and clearance evidence in the VIN file. The terminal release should be coordinated with inland transport and the next regulatory step.
For previously registered stock, obtain a separate eligibility assessment before purchase. A complete used car, a collector vehicle and temporary admission have different rules. An unrelated special route should not be advertised as a workaround for ordinary permanent import.
Continue planning your China EV import
Return to the country import-guide directory to keep the destination rules beside your vehicle shortlist. For a Brazil enquiry, compare available model families and record the exact factory steering layout, powertrain, charging interface and approval evidence before choosing a grade.
Comparing destinations? Read the separate guides for Chile, Colombia. Their tax and registration rules apply to those markets and must not be carried over to Brazil.
Use our China import service overview to define who handles sourcing and documents, and the EV charging checks to prepare the operating specification. Send that specification with the destination and quantity in your enquiry.
Operational checks and an itemised sourcing request
Verify the actual AC/DC charging inlets and protocol against the intended Brazilian equipment, and request a recorded charging check. Identify battery service, diagnostics, parts availability and warranty responsibility. Check connectivity and account restrictions separately from the vehicle’s physical condition.
For a distributor, validate a representative vehicle and document package before repeating the order. Specify original grades and allocated VINs, with approval needed for substitutions. Agree responsibility for compliance work, examinations, storage and repeat inspections in the contract.
Request a Brazil EV sourcing quotation →. Send the model, quantity, destination, Brazilian importer and technical approval plan. Auto From China can coordinate vehicle selection, pre-shipment inspection and an itemised shipping scope matched to that import project.
Official references
- MDIC/Gecex: July 2026 tariff schedule and assembly-kit quota distinction
- Receita Federal: current 2026 tax-reform guidance
- Government: SISCAT and CAT process
- Government: RENAVAM vehicle-data requirements
- IBAMA: import consent and licence or exemption evidence
- INMETRO: current administrative-treatment checks
- Siscomex: import information and allocations
Apply the legislation and tariff measure effective on the declaration or registration date, as relevant. The review date records our source check; older procedural manuals remain identified as such.