NCM code in Brazil: what it is and how to classify goods for import and export

The NCM code (Nomenclatura Comum do Mercosul, the Mercosur Common Nomenclature) is the eight-digit number that identifies every product traded in or out of Brazil, Argentina, Paraguay and Uruguay. The first six digits come from the international Harmonized System and the last two are set by Mercosur. That code decides duty, licensing and customs controls.

It looks like one more box on the invoice. Get a single digit wrong, though, and the duty rate changes, a licence you never applied for may suddenly be required, and a fine applies even when the tax paid was correct. This guide shows how to read the code, how to reach the right classification and where to check it before the goods ship.

What does the NCM code control in practice?

Almost everything. When the code goes into the declaration, Brazil's customs system automatically pulls the Import Duty rate, the IPI (the federal excise tax on manufactured goods) rate and the administrative treatment, which tells you whether the operation needs a licence or approval from a regulatory agency.

The same code appears on the Brazilian electronic invoice (NF-e), on the Duimp import declaration, on the DUE export declaration and in the Product Catalogue of the Portal Único (Brazil's single window for foreign trade). An error never stays on one document. It travels from the supplier all the way to your stock records.

In short, the code answers three questions that customs and your finance team both ask about the same box:

• how much tax the goods pay on entry;
• whether they need approval from Anvisa (health), Mapa (agriculture), Inmetro (standards) or another agency;
• which line of Brazil's trade statistics they fall under.

How do you read the eight NCM digits?

Each pair of digits narrows the focus, from a broad group down to the exact product. Brazil's Federal Revenue Service (Receita Federal) names the levels chapter, heading, subheading, item and sub-item in its Normative Opinion Cosit No. 6/2018. The table uses green coffee beans, a product Brazil exports every day, as the example:

Source: Receita Federal and the NCM table published on Portal Único Siscomex, in force on 21 October 2026.

When a code ends in 00, such as 0901.21.00 (roasted coffee, not decaffeinated), Mercosur has not split the international subheading any further. The code still has eight digits and is used as it stands.

How is the NCM different from an HS code?

The HS code is the six-digit international base maintained by the World Customs Organization, and the NCM adds two Mercosur digits on top. How the HS works with buyers in other countries is covered in the guide to understanding HS codes.

What matters for your planning is the calendar. According to the World Customs Organization, the eighth edition of the Harmonized System enters into force on 1 January 2028, with 299 sets of amendments, including new headings for vaccines and dietary supplements (Source: WCO, January 2026). Because the NCM follows the HS in its first six digits, codes you use today may change. Review your product master data once the correlation tables are out.

How do you classify a product under the NCM, step by step?

Classification follows written rules, not intuition. They are the six General Rules for the Interpretation of the Harmonized System (GRI), Mercosur's two Complementary General Rules and the Explanatory Notes, which Receita Federal applies as supporting guidance. The routine that works:

1. Describe the product the way an engineer would: material, composition, main function, presentation and use. "Phone accessory" classifies nothing; "silicone case for smartphones" already points somewhere.
2. Find the chapter and heading from the heading texts and the section and chapter notes. That is GRI 1, and it settles most cases.
3. Use GRIs 2 to 5 only when GRI 1 is not enough: incomplete or unassembled goods, mixed materials, sets sold together, packaging.
4. Move down to subheading, item and sub-item with GRI 6 and the Mercosur complementary rules, comparing only codes at the same level.
5. Check the official table and the Explanatory Note to confirm that the code text really describes what you sell.
6. Write down your reasoning. In an audit, the written justification counts as much as the code.

One example from Receita Federal makes GRI 2(a) easy to grasp: a bicycle sold unassembled is classified as a bicycle, not as loose parts.

Where can you check the official NCM?

The official source is Classif, the NCM lookup on Portal Único Siscomex, where you can search by code, by keyword or by browsing the tree. On 21 October 2026, the table published there held 10,516 eight-digit codes in force, based on Gecex Resolution No. 926/2026 (Source: Portal Único Siscomex).

With that many codes, keyword search misleads. Type "backpack" and you get options in different chapters depending on the material, and only the chapter notes tell you which one fits. Read the notes.

If doubt remains, Receita Federal accepts a formal ruling request on classification, governed by Normative Instruction RFB No. 2,057/2021, with one product per request. A published ruling binds Receita Federal and can be relied on by any company with the same goods. Search the database of published rulings first. Quite often someone has already asked.

What does a wrong NCM cost?

The direct cost is a fine of 1% of the customs value of the misclassified goods, with a minimum of BRL 500, under article 711 of Brazil's Customs Regulation (Decree No. 6,759/2009). It applies even if the tax difference is zero, because what is penalised is the wrong information.

The indirect cost weighs more. If the correct code carries a higher rate, you pay the difference plus interest. If it requires an import licence, the goods wait until the approval comes through, and storage is charged by the day. What licences and regulatory agencies require is explained in the guide to import licences in Brazil.

The most common mistake in daily operations is copying the code from the supplier's invoice. The supplier knows the tariff of their own country, which shares six digits with the NCM and differs after that, and has no liability for classification in Brazil. The importer does.

Does the NCM matter for exports too?

It does. On exports, the code goes on the invoice and on the DUE, and the first six digits are what the destination country will recognise. Abroad, the importer uses their own national code, built on the same HS with extra digits of its own.

So put the six-digit HS code on the commercial invoice and let your buyer confirm the local extension. The full export path, from registration to documents, is in the guide to exporting from Brazil.

Frequently asked questions about the NCM code in Brazil

Sources

• Receita Federal: NCM
• Imprensa Nacional: Parecer Normativo Cosit nº 6/2018
• Portal Único Siscomex: tabela NCM vigente, Resolução Gecex nº 926/2026
• Receita Federal: Consultas sobre classificação fiscal (IN RFB nº 2.057/2021)
• Planalto: Decreto nº 6.759/2009, Regulamento Aduaneiro, art. 711
• Organização Mundial das Aduanas: HS Nomenclature 2028 Edition

Classify correctly and ship with people who know customs

With the NCM reviewed and documented, clearance stops being a lottery and the cost of each shipment becomes predictable. If your company imports or exports regularly, an international express courier account makes it easier to move samples and smaller orders while you tidy up your product data.

To send and receive with clearance handled by specialists, open a DHL Express business account.