In Brazil, batteries will now be subject to up to a 20% import tax

Batteries imported into Brazil will now be subject to up to a 20% import tax, rising several percentage points from the previous levels of between 16 to 18%.

The move came after the Executive Management Committee (Gecex) of the Foreign Trade Chamber (Camex), part of the Ministry of Development, Industry, Trade, and Services (MDIC), decided to increase the Import Tax (II) on several categories. During its 233rd Ordinary Meeting held on Wednesday, January 28, 2026, the committee approved a restructuring of tax tiers for capital goods and information technology and communication products.

Under the new determination, the tax tiers are being standardized:

• Products previously taxed below 7.2% will now pay 7.2%.
• Products taxed between 7.2% and 12.6% will now pay 12.6%.
• Products previously taxed between 12.6% and 20% will now be taxed at 20%.

Since the most common battery and storage system classifications in Brazil currently fall within the 16% to 18% range, they will all move to the maximum 20% rate. Beyond the base import duty, these systems face a cumulative federal tax stack comprising the IPI industrial product tax at 9.75%, the PIS social integration levy at 2.1%, and a variable COFINS social security contribution, which together create a cascading financial burden that significantly inflates the final landed cost for the Brazilian market.

Impact on Battery Classifications (NCM), according to the Federal Revenue Service’s simulator, will see specific impacts on the three main Mercosur Common Nomenclature (NCM) codes for the sector as follows:

• NCM 8504.40.40 (UPS and Uninterruptible Power Supplies): The import tax rises from 16% to 20%. Other applicable taxes include IPI (9.75%), PIS (2.1%), and Cofins (10.25%).
• NCM 8507.60.00 (Lithium-ion Accumulators): The import tax rises from 18% to 20%. Other taxes include IPI (11.5%), PIS (2.1%), and Cofins (9.65%).
• NCM 8507.20.90 (Lead-acid Accumulators > 1000 kg): The import tax rises from 16.2% to 20%. Other taxes include IPI (9.75%), PIS (2.1%), and Cofins (9.65%).

The move contrasts sharply with Brazil’s neighbors: both Argentina and Chile currently offer total exemptions on import taxes for battery technologies.

From pv magazine LATAM.