Importing a mobile home to Brazil: complete guide 2026
Importing a new mobile home to Brazil means a budget for taxes of around 50–60% of CIF value. New units with an iron or steel structure (NCM 9406.90.20) pay 20% Import Duty, reduced to 12.73% in 2026 for new EU-origin units under the MERCOSUR-EU agreement, while UK-origin units pay the full 20%. Green Village imports through its own Brazilian company and handles the entire door-to-door process — the client needs no import licence of their own.
Brazil is a fast-growing market for mobile homes, glamping pods and modular houses — driven by tourism, short-term rentals and the demand for affordable housing. Importing a European or British mobile home to Brazil is perfectly viable, but it requires logistics and tax planning quite different from intra-European imports.
Since 1 May 2026, the MERCOSUR-EU trade agreement has been provisionally applied, bringing a progressive reduction of import duties on prefabricated structures. This guide explains the tax framework, the documents required, Brazilian taxes and how Green Village handles the entire door-to-door process.
Customs classification and tax framework
Every mobile home entering Brazil is classified as a prefabricated building. The most common sub-heading, for prefabricated buildings with an iron or steel structure, carries a standard (MFN) Import Duty (II) rate of 20% on the customs value (CIF: cost + insurance + freight), set by Gecex Resolution No. 852/2026; the sub-heading for other materials pays 16.2%. This MFN rate is the starting point — but it can be reduced by the MERCOSUR-EU agreement for new units of EU origin (see next section). The classification determines every tax that follows, so getting it right at the outset is essential.
| Type | Customs classification | Import Duty (II) |
|---|---|---|
| Mobile home (new) | Prefabricated building, iron or steel structure (NCM 9406.90.20) | 20% MFN · 12.73% with EU origin (2026) |
| Timber lodge / chalet | Prefabricated building, timber | 16.2–20% depending on the sub-heading · no EU preference (timber = category E) |
| Glamping pod | Prefabricated building, by structure material | 20% or 16.2% depending on the material of the structure |
| Container home | Prefabricated building, iron or steel structure | 20% MFN · 12.73% with EU origin (2026) |
| Houseboat | Vessel, not a prefabricated building | to be confirmed with Green Village |
MERCOSUR-EU agreement
The MERCOSUR-EU trade agreement, provisionally applied since 1 May 2026, places prefabricated structures in Category 10 — a progressive tariff reduction over ten years. In practice, the preferential rate starts from the 14% base rate set in the agreement (not from the current 20% MFN rate) and is cut in equal annual instalments down to 0% at the end of the transition period: in the first year (2026) the preferential duty for an iron or steel structure is 12.73%. For other materials the preference starts at 16.36% and only falls below the 16.2% MFN rate from the second cut, a year later. With each anniversary of the agreement, the reduction accumulates — 0% by 2036. This is a significant incentive for importing new European-origin mobile homes.
Important: units originating in the UK do not qualify for the MERCOSUR-EU preference. Since Brexit the UK is outside the EU and there is no UK–Mercosur agreement in force, so British-origin mobile homes enter Brazil at the full MFN Import Duty rate of 20% (iron or steel structure) or 16.2% (other materials), with no scheduled reduction. New units manufactured in the Netherlands, France, Italy or Germany do qualify, except timber prefabricated buildings (category E of the agreement, no preference).
| Year | Cuts applied (category 10) | Estimated preferential duty (iron or steel · other materials) |
|---|---|---|
| 2026 (year 1) | 1 of 11 | 12.73% · 16.36% (16.2% MFN still lower) |
| 2028 (year 3) | 3 of 11 | 10.18% · 13.09% |
| 2031 (year 6) | 6 of 11 | 6.36% · 8.18% |
| 2036 (year 11) | 11 of 11 | 0% · 0% |
Who imports — and what you do not need
Green Village imports through its own Brazilian company (Green Village Mobile Homes Ltda, CNPJ 63.948.245/0001-65) and handles the customs clearance — the client does not need an import licence of their own.
Rates follow the TEC/Siscomex in force (Gecex Resolution No. 852/2026) and are confirmed by Green Village at clearance.
International transport to Brazil
Transport to Brazil is organised by Mobile Home Logistic, Green Village's logistics division, covering the whole journey to the final site, door to door.
Taxes and costs
Brazilian import taxes are applied in cascade on the CIF value (Cost + Insurance + Freight). Each tax builds on the previous one, so the total burden is considerably higher than the headline rate of any single tax. For a mobile home with a CIF value of EUR 25,000, the breakdown is as follows:
- The ICMS rate varies by destination state — 18% is the standard rate in São Paulo; other states may apply 17% or 12%.
- Total taxes come to around 60% of the CIF value in this example (20% II + PIS/COFINS + ICMS calculated «por dentro» in São Paulo) and about 52% with the EU preference — a significant addition to factor into your financial planning.
- The catalogue price in reais already includes transport, insurance, import taxes and placement; local clearance charges and delivery to the final address are confirmed in the written quote.
| Tax | Base | Rate | Example (CIF EUR 25,000) |
|---|---|---|---|
| Import Duty (II) | Customs value (CIF) | 20% MFN or 12.73% with EU origin | 5,000 EUR |
| Industrialised Products Tax (IPI) | CIF + II | 0% for prefabricated buildings (TIPI) | 0 EUR |
| PIS (federal contribution) | CIF | 2.10% | 525 EUR |
| COFINS (federal contribution) | CIF | 9.65% | 2,413 EUR |
| ICMS (state VAT) | CIF + II + IPI + PIS + COFINS + customs expenses, calculated «por dentro» (ICMS included in its own base) | 18% (SP) / varies by state | ~7,230 EUR |
| AFRMM (freight surcharge) | International freight value | 8% | 8% of freight, outside this example |
Total cost simulation
The table below compares the total landed cost of a new standard mobile home (12 × 4 m) imported from three different origins. All values are indicative and in EUR.
- UK-origin units pay the full 20% MFN Import Duty (post-Brexit, no preferential agreement) — no MERCOSUR-EU reduction applies.
- New units of Netherlands (EU) origin benefit from the MERCOSUR-EU preferential rate (12.73% in 2026, falling to 0% by 2036; timber excluded). Green Village exports new units to Brazil only.
- China origin offers the lowest unit price, but quality control and after-sales support carry higher risk — and the full MFN duty applies (20% for an iron or steel structure).
| Cost component | Typical weight | Note |
|---|---|---|
| Unit price | 40–55% | New unit — varies by origin and model |
| Transport | Included in the BRL price | Organised by Mobile Home Logistic |
| Insurance | Included | Transport is insured at 100% of the unit's value, from collection to installation on site |
| Import Duty (II) | 20% of CIF (12.73% with EU origin) | Gecex 852/2026 · MERCOSUR-EU agreement |
| IPI | 0% | Prefabricated buildings (TIPI) |
| PIS + COFINS | ~11.75% | On CIF |
| ICMS | 17–19.5% | Varies by destination state |
| AFRMM | 8% of freight | Mandatory surcharge on international freight |
| Local clearance charges | In the written quote | Clearance handled by Green Village |
Regulations
Brazil does not yet have specific federal legislation for mobile homes as a housing category. In practice, the regulatory framework depends on the intended use and the municipality:
- Tourist / glamping use — generally falls under local tourism and hospitality rules, often the simplest route.
- Residential use — may require a building permit (alvará de construção) or a prior communication to the local authority, depending on the municipality and the size of the unit.
- INMETRO certification — not currently required for mobile homes, but may become mandatory as the market grows. Check the latest position before committing.
- Land and planning rules — the unit must be placed on land with a compatible zoning classification. Agricultural land, environmental protection areas and indigenous reserves have specific restrictions.
How Green Village delivers to Brazil
Green Village offers a complete door-to-door import service for Brazil, handling every stage from selection to installation:
- Selection — we help you choose the right unit from our European catalogue, matched to the Brazilian climate and your intended use.
- Logistics preparation — partial dismantling where needed, protection for the journey, export documentation and insurance at 100% of the unit's value.
- Transport — organised by Mobile Home Logistic, Green Village's logistics division, and included in the BRL price.
- Customs clearance — handled through our own Brazilian company, which manages the paperwork and tax payment directly.
- Delivery to the final site — before delivery we check that the access allows the unit's width to get in; unloading is at the plot.
- Installation — placement, levelling, utility connections (water, electricity, drainage) and finishing.
- Regulatory assistance — guidance on INMETRO, local permits and zoning compliance for your specific municipality.
In summary
- New mobile homes are classified as prefabricated buildings, with a 20% Import Duty (II) on CIF value for an iron or steel structure (16.2% for other materials), Gecex Resolution No. 852/2026.
- The MERCOSUR-EU agreement (provisionally applied since 1 May 2026) progressively reduces duty on new EU-origin units (12.73% in 2026, timber excluded) to 0% by 2036.
- UK-origin units do not benefit from the MERCOSUR-EU preference (post-Brexit) — they pay the full 20% MFN duty.
- Total Brazilian taxes come to around 50–60% of CIF value (II + PIS + COFINS + ICMS; IPI is 0%) — plan your budget with this margin.
- Green Village imports through its own Brazilian company and handles customs clearance — the client needs no import licence of their own.
- Green Village handles the entire door-to-door process, from selection in Europe to installation in Brazil.
Frequently asked questions
Do I need an import licence to bring a mobile home to Brazil?
No, not when you buy through Green Village: we import through our own Brazilian company (Green Village Mobile Homes Ltda, CNPJ 63.948.245/0001-65) and handle the customs clearance, so you do not need an import licence of your own.
How is a mobile home classified for customs in Brazil?
The most common classification is prefabricated buildings with an iron or steel structure (II 20%); other materials pay II at 16.2%. This covers mobile homes, static caravans, glamping pods and container homes. Timber lodges and chalets fall under the timber sub-heading and are excluded from the EU–Mercosur preference. Houseboats fall under a different heading, for vessels. Correct classification is essential because it determines every tax that follows.
How long does delivery from the UK to Brazil take?
It depends on the origin and availability of the unit and on customs clearance in Brazil; the delivery date is confirmed in writing in the quote from Green Village.
Does the MERCOSUR-EU agreement apply to UK mobile homes?
No. Since Brexit the UK is outside the EU, so UK-origin mobile homes do not qualify for the MERCOSUR-EU preferential tariff. They enter Brazil at the full MFN Import Duty rate of 20%. Only new units manufactured in or originating from an EU member state benefit from the progressive reduction — 12.73% in the first year (agreement base rate 14%, against 20% MFN), except timber prefabs.
Can I install a mobile home on any land in Brazil?
Not on any land. The unit must be placed on a plot with compatible zoning. Agricultural land, environmental protection areas and indigenous reserves have restrictions. For tourist or glamping use, local hospitality rules generally apply and are often the simplest route. Green Village advises on zoning and permits for each municipality.
Does Green Village handle the full import process to Brazil?
Yes. Green Village offers a complete door-to-door service: unit selection, logistics preparation, transport to Brazil organised by Mobile Home Logistic, customs clearance, delivery to the site, installation, utility connections and regulatory guidance. You receive a single quote covering the entire process.