Brazil NCM · 8-digit code

NCM 0304.71.00 – Frozen cod fillets

NCM 0304.71.00 (also written 03047100) is Brazil's code for frozen cod fillets. Its first 6 digits are HS code 0304.71.

Official description of NCM 0304.71.00

PortuguêsOfficial
Bacalhau-do-atlântico (Gadus morhua), bacalhau-da-groelândia (Gadus ogac) e bacalhau-do-pacífico (Gadus macrocephalus)
EnglishUnofficial translation

Fish fillets; frozen, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

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

How to read NCM 0304.71.00

03Chapter 04Heading 71Subheading

HS code 0304.71
Same in every country

0Item 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. The last two digits are 00 because Brazil does not split this HS code further. 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 0304.7 Fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, frozen: Filés (filetes) de peixes das famílias Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae e Muraenolepididae, congelados:
  4. Subheading 0304.71 Fish fillets; frozen, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
  5. Subitem 0304.71.00 Fish fillets; frozen, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Bacalhau-do-atlântico (Gadus morhua), bacalhau-da-groelândia (Gadus ogac) e bacalhau-do-pacífico (Gadus macrocephalus)

Questions about NCM 0304.71.00

What is NCM 0304.71.00?

NCM 0304.71.00 (03047100) is the Brazilian (Mercosur) code for frozen cod fillets. Its official Portuguese description is “Bacalhau-do-atlântico (Gadus morhua), bacalhau-da-groelândia (Gadus ogac) e bacalhau-do-pacífico (Gadus macrocephalus)”.

What is the HS code for NCM 0304.71.00?

HS 0304.71 (Fish fillets; frozen, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)). 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 0304.71.00?

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.