Plajato

The Equipment for Pressurized Shot Blasting with Wheels – EJPR, chosen as the first product to be exported, was developed for operations that require high performance, mobility and agility in the blasting of large surfaces.
Classification in Chapter 84 of the NCM
Chapter 84 of the Mercosur Common Nomenclature (NCM) covers "Nuclear reactors, boilers, machinery, mechanical apparatus and instruments, and parts thereof".
The equipment for Pressurized Shot Blasting with Wheels fits into this chapter because they are mechanical machines with a specific function, used in industrial processes of transformation and surface preparation.
Compliance with heading 8424
Heading 8424 includes: "Mechanical apparatus for spraying, spraying or dispersing liquids or powders; fire extinguishers, aerographic guns and similar devices; sandblasting or steam-blasting machines and similar appliances".
The equipment in question fits into this position, as its main function is to project solid abrasive material against a surface, using compressed air and a pressurized system, characterizing itself as abrasive jet machines.
Subheading 8424.30 – Sandblasting or other abrasive blasting machines
Subheading 8424.30 refers specifically to: 'Sandblasting or other abrasive blasting machines'.
The equipment object of export uses solid abrasive projected under pressure, and not pulverized liquids, which rules out any possibility of framing in subheadings intended for liquid spraying, painting or dispersion of fluids. Therefore, subheading 8424.30 accurately describes the technical nature and function of the equipment.
Classification in item 8424.30.90 – "Other"
Thus, the referred equipment manufactured under its own technical project, without characteristics that justify framing a more specific item. Thus, code 8424.30.90 is the most appropriate from a technical, functional and fiscal point of view.
Thus, the NCM 8424.30.90 tax classification is technically correct, coherent and aligned with the rules of interpretation of the NCM, being suitable for export operations and registration in the Siscomex Single Portal, as recommended in the analyzed plan.