Brazil NCM · 8-digit subitem

NCM 0304.89.90 – Other frozen fish fillets

NCM 0304.89.90 (also written 03048990) is Brazil's code for other frozen fish fillets. Its first 6 digits are HS code 0304.89.

Official description of NCM 0304.89.90

PortuguêsOfficial
Outros
EnglishUnofficial translation

Other

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

How to read NCM 0304.89.90

03Chapter 04Heading 89Subheading

HS code 0304.89
Same in every country

9Item 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 0304.8 Fillets of other fish, frozen: Filés (filetes) de outros peixes, congelados:
  4. Subheading 0304.89 Fish fillets; frozen, of fish n.e.c. in heading 0304.8 Outros
  5. Subitem 0304.89.90 Other Outros

Other NCM codes under HS 0304.89

0304.89.10 Frozen red snapper filletsPargo (Lutjanus purpureus) 0304.89.20 Frozen wreckfish filletsCherne-poveiro (Polyprion americanus) 0304.89.30 Frozen grouper filletsGaroupas (Acanthistius spp.)

Questions about NCM 0304.89.90

What is NCM 0304.89.90?

NCM 0304.89.90 (03048990) is the Brazilian (Mercosur) code for other frozen fish fillets. Its official Portuguese description is “Outros”.

What is the HS code for NCM 0304.89.90?

HS 0304.89 (Fish fillets; frozen, of fish n.e.c. in heading 0304.8). 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 0304.89.90?

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.