NCM Code Generator (Mercosur)

NCM code: Brazilian fiscal classification of goods

The NCM (Nomenclatura Comum do Mercosul, "Mercosur Common Nomenclature") is the 8-digit code that classifies every physical good moved in Brazil for customs and tax purposes. It is the local extension of the international Harmonized System (HS) maintained by the World Customs Organization (WCO) since 1988: the first 6 digits are the universal HS code shared by 200+ countries, and the last 2 digits are a Mercosur-specific subdivision used by Brazil, Argentina, Paraguay and Uruguay.

Every NF-e, NFC-e, import declaration (DI), export declaration (DUE), and most internal tax filings must declare the correct NCM for each line item. The code drives the IPI rate (via the TIPI table, updated annually by the Federal Revenue), ICMS substitution scope, anti-dumping duties, import licensing requirements and statistical reporting to MDIC.

Structure of the 8 digits

The code is read as four pairs separated by dots: CC.CC.CC.CC.

8471.30.12
 |  |  |  |
 |  |  |  +-- Item Mercosul (2 digits, regional subdivision)
 |  |  +----- Subposition (HS level, 2 digits)
 |  +-------- Position (HS level, 2 digits)
 +----------- Chapter (HS level, 2 digits, 01-99)

• Chapter (digits 1-2) — 97 functional chapters: 01 live animals, 02 meat, 22 beverages, 61 knitted apparel, 84 machinery, 85 electrical equipment, 87 vehicles. Chapter 99 is reserved for special operations.
• Position (digits 3-4) — narrows down within the chapter (e.g. 8471 = automatic data processing machines).
• Subposition (digits 5-6) — further breakdown (8471.30 = portable computers, weight under 10 kg).
• Item Mercosul (digits 7-8) — regional precision (8471.30.12 = notebook with screen).

Examples from the TIPI table

• 8471.30.12 — notebook computer.
• 8517.13.00 — smartphone.
• 6109.10.00 — cotton T-shirt.
• 0202.30.00 — boneless frozen beef.
• 2202.10.00 — soft drink (sugary water).
• 8703.23.10 — passenger car, 1500-3000 cm3 engine.

Updates: HS, NCM and TIPI

The WCO revises the underlying HS roughly every five years (2002, 2007, 2012, 2017, 2022). Each revision triggers a Mercosur-wide update to the NCM and a corresponding Federal Revenue update to the TIPI tax-rate table. Smaller adjustments happen yearly. Software that reads NCMs from invoices must therefore allow for codes that were valid at the time of emission but are no longer present in the current TIPI.

Common pitfalls

• Wrong classification — an item classified under the wrong NCM leads to incorrect IPI/ICMS-ST collection, customs reclassification and fines (up to 1% of the operation value, with the higher tax rate also retroactively due).
• Generic codes — using 9999.99.99 or chapter 99 codes for normal goods will be flagged by SEFAZ validation.
• NCM without CEST when ICMS-ST applies — the pair is mandatory; the absence of CEST on a substituted NCM triggers rejection.
• Stale NCM after a TIPI revision — invoices issued with retired codes are rejected with error 778 ("NCM nao consta na tabela publicada pela Receita Federal").

Frequently asked questions

Is the NCM the same as the international HS code? Only partially. The first 6 digits match the HS verbatim, so an NCM is HS-compatible internationally. The last 2 digits are Mercosur-specific and have no meaning outside the bloc.

Does the NCM table change every year? Yes — the TIPI (which embeds the NCM list and its IPI rates) is republished by the Federal Revenue at least annually, plus ad-hoc decrees throughout the year.

How do I resolve an ambiguous classification? File a formal Solucao de Consulta with the Federal Revenue (Receita Federal). The resulting RTB (Resolucao de Consulta sobre Classificacao Fiscal de Mercadorias) is binding for the taxpayer and considered safe precedent.

Are these generated codes real NCMs? They follow the 8-digit format used by the TIPI but are randomly assembled — they are intended for test data, mockups and form fixtures, not for actual fiscal documents.

Which tools and APIs help with classification? The Federal Revenue maintains a public TEC (Tarifa Externa Comum) consultation portal. Commercial software (Soluctra, Mastersaf, Sovos) automates suggestion based on product descriptions. Open-source libraries such as ncm-search (Node) provide offline lookup.