SECTION XV · Capítulo 82
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
Nomenclatura e taxas de 2026 da pauta consolidada BT2026. FONTE
Notas de capítulo (9)
Notes
1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of:
(a) Base metal;
(b) Metal carbides or cermets;
(c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or
(d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.
2. Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading 84.66). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.
Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 85.10.
3. Sets consisting of one or more knives of heading 82.11 and at least an equal number of articles of heading 82.15 are to be classified in heading 82.15.
| Código SH | Descrição | Unidade | Direito de importação ordinário | MFN | VAT |
|---|---|---|---|---|---|
| 8201 | Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry | ||||
| 8201.10.00 | - Spades and shovels | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8201.30 | - Mattocks, picks, hoes and rakes: | ||||
| 8201.30.10 | - - Hoes and rakes | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8201.30.90 | - - Other | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8201.40.00 | - Axes, bill hooks and similar hewing tools | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8201.50.00 | - Secateurs and similar one-handed pruners and shears (including poultry shears) | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8201.60.00 | - Hedge shears, two-handed pruning shears and similar two-handed shears | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8201.90.00 | - Other hand tools of a kind used in agriculture, horticulture or forestry | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8202 | Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) | ||||
| 8202.10.00 | - Hand saws | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8202.20.00 | - Band saw blades | unit | 15% | 10% | 8 / 10 (várias taxas) |
| - Circular saw blades (including slitting or slotting saw blades): | |||||
| 8202.31.00 | - - With working part of steel | unit | 3% | 2% | 8 / 10 (várias taxas) |
| 8202.39.00 | - - Other, including parts | unit | 3% | 2% | 8 / 10 (várias taxas) |
| 8202.40.00 | - Chain saw blades | unit | 5% | 0% | 8 / 10 (várias taxas) |
| - Other saw blades: | |||||
| 8202.91.00 | - - Straight saw blades, for working metal | unit | 3% | 2% | 8 / 10 (várias taxas) |
| 8202.99 | - - Other: | ||||
| 8202.99.10 | - - - Straight saw blades | unit | 3% | 2% | 8 / 10 (várias taxas) |
| 8202.99.90 | - - - Other | unit | 3% | 2% | 8 / 10 (várias taxas) |
| 8203 | Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools | ||||
| 8203.10.00 | - Files, rasps and similar tools | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8203.20.00 | - Pliers (including cutting pliers), pincers, tweezers and similar tools | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8203.30.00 | - Metal cutting shears and similar tools | unit | 7,5% | 5% | 8 / 10 (várias taxas) |
| 8203.40.00 | - Pipe-cutters, bolt croppers, perforating punches and similar tools | unit | 15% | 10% | 8 / 10 (várias taxas) |
| 8204 | Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles | ||||
| - Hand-operated spanners and wrenches: | |||||
| 8204.11.00 | - - Non-adjustable | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8204.12.00 | - - Adjustable | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8204.20.00 | - Interchangeable spanner sockets, with or without handles | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8205 | Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks | ||||
| 8205.10.00 | - Drilling, threading or tapping tools | unit | 7,5% | 5% | 8 / 10 (várias taxas) |
| 8205.20.00 | - Hammers and sledge hammers | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8205.30.00 | - Planes, chisels, gouges and similar cutting tools for working wood | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8205.40.00 | - Screwdrivers | unit | 30% | 20% | 8 / 10 (várias taxas) |
| - Other hand tools (including glaziers’ diamonds): | |||||
| 8205.51.00 | - - Household tools | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8205.59.00 | - - Other | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8205.60.00 | - Blow lamps | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8205.70.00 | - Vices, clamps and the like | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8205.90.00 | - Other, including sets of articles of two or more subheadings of this heading | set | 30% | 20% | 8 / 10 (várias taxas) |
| 8206.00.00 | Tools of two or more of the headings 82.02 to 82.05, put up in sets for retail sale | set | 30% | 20% | 8 / 10 (várias taxas) |
| 8207 | Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools | ||||
| - Rock drilling or earth boring tools: | |||||
| 8207.13.00 | - - With working part of cermets | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8207.19.00 | - - Other, including parts | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8207.20.00 | - Dies for drawing or extruding metal | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8207.30.00 | - Tools for pressing, stamping or punching | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8207.40.00 | - Tools for tapping or threading | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8207.50.00 | - Tools for drilling, other than for rock drilling | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8207.60.00 | - Tools for boring or broaching | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8207.70.00 | - Tools for milling | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8207.80.00 | - Tools for turning | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8207.90.00 | - Other interchangeable tools | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8208 | Knives and cutting blades, for machines or for mechanical appliances | ||||
| 8208.10.00 | - For metal working | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8208.20.00 | - For wood working | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8208.30.00 | - For kitchen appliances or for machines used by the food industry | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8208.40.00 | - For agricultural, horticultural or forestry machines | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8208.90.00 | - Other | unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8209.00.00 | Plates, sticks, tips and the like for tools, unmounted, of cermets | kg/unit | 5% | 0% | 8 / 10 (várias taxas) |
| 8210.00.00 | Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8211 | Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 82.08, and blades therefor | ||||
| 8211.10.00 | - Sets of assorted articles | set | 7,5% | 5% | 8 / 10 (várias taxas) |
| - Other: | |||||
| 8211.91.00 | - - Table knives having fixed blades | unit | 7,5% | 5% | 8 / 10 (várias taxas) |
| 8211.92 | - - Other knives having fixed blades: | ||||
| 8211.92.50 | - - - Of a kind used for agriculture, horticulture or forestry | unit | 7,5% | 5% | 8 / 10 (várias taxas) |
| - - - Other: | |||||
| 8211.92.92 | - - - - Hunting knives, diving knives and scouts' knives | unit | 7,5% | 5% | 8 / 10 (várias taxas) |
| 8211.92.99 | - - - - Other | unit | 7,5% | 5% | 8 / 10 (várias taxas) |
| 8211.93 | - - Knives having other than fixed blades: | ||||
| - - - Of a kind used for agriculture, horticulture or forestry: | |||||
| 8211.93.21 | - - - - With handle of base metal | unit | 7,5% | 5% | 8 / 10 (várias taxas) |
| 8211.93.29 | - - - - Other | unit | 7,5% | 5% | 8 / 10 (várias taxas) |
| 8211.93.30 | - - - Flick knives or spring knives; penknives with blades of 15 cm or more in length | unit | 7,5% | 5% | 8 / 10 (várias taxas) |
| 8211.93.90 | - - - Other | unit | 7,5% | 5% | 8 / 10 (várias taxas) |
| 8211.94 | - - Blades: | ||||
| 8211.94.10 | - - - For knives of a kind used for agriculture, horticulture or forestry | unit | 7,5% | 5% | 8 / 10 (várias taxas) |
| 8211.94.90 | - - - Other | unit | 7,5% | 5% | 8 / 10 (várias taxas) |
| 8211.95.00 | - - Handles of base metal | unit | 7,5% | 5% | 8 / 10 (várias taxas) |
| 8212 | Razors and razor blades (including razor blade blanks in strips) | ||||
| 8212.10.00 | - Razors | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8212.20 | - Safety razor blades, including razor blade blanks in strips: | ||||
| 8212.20.10 | - - Double-edged razor blades | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8212.20.90 | - - Other | unit | 30% | 20% | 8 / 10 (várias taxas) |
| 8212.90.00 | - Other parts | unit | 25,5% | 17% | 8 / 10 (várias taxas) |
| 8213.00.00 | Scissors, tailors’ shears and similar shears, and blades therefor | unit | 37,5% | 25% | 8 / 10 (várias taxas) |
| 8214 | Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files) | ||||
| 8214.10.00 | - Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor | unit | 37,5% | 25% | 8 / 10 (várias taxas) |
| 8214.20.00 | - Manicure or pedicure sets and instruments (including nail files) | set | 37,5% | 25% | 8 / 10 (várias taxas) |
| 8214.90.00 | - Other | unit | 37,5% | 25% | 8 / 10 (várias taxas) |
| 8215 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware | ||||
| 8215.10.00 | - Sets of assorted articles containing at least one article plated with precious metal | set | 37,5% | 25% | 8 / 10 (várias taxas) |
| 8215.20.00 | - Other sets of assorted articles | set | 37,5% | 25% | 8 / 10 (várias taxas) |
| - Other: | |||||
| 8215.91.00 | - - Plated with precious metal | unit | 37,5% | 25% | 8 / 10 (várias taxas) |
| 8215.99.00 | - - Other | unit | 37,5% | 25% | 8 / 10 (várias taxas) |