Brazil NCM · 8-digit subitem

NCM 0304.49.20 – Fresh or chilled grouper fillets

NCM 0304.49.20 (also written 03044920) is Brazil's code for fresh or chilled grouper fillets. Its first 6 digits are HS code 0304.49.

Official description of NCM 0304.49.20

PortuguêsOfficial
Garoupas (Acanthistius spp.)
EnglishUnofficial translation

Groupers (Acanthistius spp.)

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

How to read NCM 0304.49.20

03Chapter 04Heading 49Subheading

HS code 0304.49
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 03.04 Fish fillets and other fish meat (whether or not minced); fresh, chilled or frozen Filés (filetes) de peixes e outra carne de peixes (mesmo picada), frescos, refrigerados ou congelados.
  3. Group 0304.4 Fillets of other fish, fresh or chilled: Filés (filetes) de outros peixes, frescos ou refrigerados:
  4. Subheading 0304.49 Fish fillets; fresh or chilled, other than fish of heading 0304.4 Outros
  5. Subitem 0304.49.20 Groupers (Acanthistius spp.) Garoupas (Acanthistius spp.)

Other NCM codes under HS 0304.49

0304.49.10 Fresh or chilled wreckfish filletsCherne-poveiro (Polyprion americanus) 0304.49.90 Other fresh or chilled fish filletsOutros

Questions about NCM 0304.49.20

What is NCM 0304.49.20?

NCM 0304.49.20 (03044920) is the Brazilian (Mercosur) code for fresh or chilled grouper fillets. Its official Portuguese description is “Garoupas (Acanthistius spp.)”.

What is the HS code for NCM 0304.49.20?

HS 0304.49 (Fish fillets; fresh or chilled, other than fish of heading 0304.4). 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 0304.49.20?

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.