Brazil NCM · 8-digit code
NCM 0304.94.00 – Frozen Alaska pollock meat
NCM 0304.94.00 (also written 03049400) is Brazil's code for frozen Alaska pollock meat. Its first 6 digits are HS code 0304.94.
Official description of NCM 0304.94.00
- PortuguêsOfficial
Polaca-do-alasca (Escamudo-do-alasca*) (Theragra chalcogramma)
- EnglishUnofficial translation
Fish meat, excluding fillets, whether or not minced; frozen, Alaska Pollock (Theragra chalcogramma)
Nomenclatura Comum do Mercosul (Siscomex). Updated Oct 2026 · In force since Apr 2022 (Res Gecex 272/2021).
How to read NCM 0304.94.00
HS code 0304.94
Same in every country
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
- Chapter 03 Fish and crustaceans, molluscs and other aquatic invertebrates Peixes e crustáceos, moluscos e outros invertebrados aquáticos.
- 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.
- Group 0304.9 Other, frozen: Outros, congelados:
- Subheading 0304.94 Fish meat, excluding fillets, whether or not minced; frozen, Alaska Pollock (Theragra chalcogramma)
- Subitem 0304.94.00 Fish meat, excluding fillets, whether or not minced; frozen, Alaska Pollock (Theragra chalcogramma) Polaca-do-alasca (Escamudo-do-alasca*) (Theragra chalcogramma)
Questions about NCM 0304.94.00
What is NCM 0304.94.00?
NCM 0304.94.00 (03049400) is the Brazilian (Mercosur) code for frozen Alaska pollock meat. Its official Portuguese description is “Polaca-do-alasca (Escamudo-do-alasca*) (Theragra chalcogramma)”.
What is the HS code for NCM 0304.94.00?
HS 0304.94 (Fish meat, excluding fillets, whether or not minced; frozen, Alaska Pollock (Theragra chalcogramma)). 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 0304.94.00?
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.