Brazil NCM · 8-digit subitem

NCM 0303.99.20 – Frozen Antarctic toothfish heads

NCM 0303.99.20 (also written 03039920) is Brazil's code for frozen Antarctic toothfish heads. Its first 6 digits are HS code 0303.99.

Official description of NCM 0303.99.20

PortuguêsOfficial
Cabeças de Merluza antártica (Dissostichus mawsoni)
EnglishUnofficial translation

Heads of Antarctic toothfish (Dissostichus mawsoni)

Nomenclatura Comum do Mercosul (Siscomex). Updated Oct 2026 · In force since Apr 2022 (Res Gecex 272/2021).

How to read NCM 0303.99.20

03Chapter 03Heading 99Subheading

HS code 0303.99
Same in every country

2Item 0Subitem

Added by Mercosur
Brazil, Argentina, Paraguay, Uruguay

The first 6 digits are the international HS code, so their meaning is the same in every country; Brazil publishes the text in Portuguese. Digits 7 and 8 are Brazil's own split of that HS code. The full 8-digit code is used on import declarations (DUIMP), invoices (NF-e) and tax filings.

Full classification path

  1. Chapter 03 Fish and crustaceans, molluscs and other aquatic invertebrates Peixes e crustáceos, moluscos e outros invertebrados aquáticos.
  2. Heading 03.03 Fish; frozen, excluding fish fillets and other fish meat of heading 0304 Peixes congelados, exceto os filés (filetes) de peixes e outra carne de peixes da posição 03.04.
  3. Group 0303.9 Livers, roes and milt, fish fins, heads, tails, maws and other edible fish offal Fígados, ovas, gônadas masculinas, barbatanas, cabeças, caudas, bexigas-natatórias e outros subprodutos comestíveis de peixes:
  4. Subheading 0303.99 Fish; frozen, fish fins (other than shark fins), heads, tails, maws and other edible fish offal Outros
  5. Subitem 0303.99.20 Heads of Antarctic toothfish (Dissostichus mawsoni) Cabeças de Merluza antártica (Dissostichus mawsoni)

Other NCM codes under HS 0303.99

0303.99.10 Frozen Patagonian toothfish headsCabeças de Merluza negra (Dissostichus eleginoides) 0303.99.90 Other frozen edible fish offalOutros

Questions about NCM 0303.99.20

What is NCM 0303.99.20?

NCM 0303.99.20 (03039920) is the Brazilian (Mercosur) code for frozen Antarctic toothfish heads. Its official Portuguese description is “Cabeças de Merluza antártica (Dissostichus mawsoni)”.

What is the HS code for NCM 0303.99.20?

HS 0303.99 (Fish; frozen, fish fins (other than shark fins), heads, tails, maws and other edible fish offal). The first 6 digits of an NCM code are its international HS code; the last 2 digits are Brazil's own split.

Is an NCM code the same as an HS code?

The first 6 digits are the same in every country. NCM adds an item digit (7th) and a subitem digit (8th). A code ending in 00 means Brazil does not split that HS code further.

Which countries use NCM 0303.99.20?

All Mercosur members use the same NCM codes: Argentina, Brazil, Paraguay and Uruguay.

Source: Siscomex Classif NCM table, updated Oct 2026 (Resolução Gecex nº 926/2026). The Portuguese text is the official one; the English is our translation.