Brazil NCM · 8-digit code

NCM 0403.90.00 – Buttermilk, kefir and other fermented milk

NCM 0403.90.00 (also written 04039000) is Brazil's code for buttermilk, kefir and other fermented milk. Its first 6 digits are HS code 0403.90.

Official description of NCM 0403.90.00

PortuguêsOfficial
Outros
EnglishUnofficial translation

Dairy produce; buttermilk, curdled milk or cream, kephir, fermented or acidified milk or cream, whether or not concentrated or containing added sweetening, flavouring, fruit, nuts or cocoa (excluding yoghurt)

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

How to read NCM 0403.90.00

04Chapter 03Heading 90Subheading

HS code 0403.90
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 04 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included Leite e laticínios; ovos de aves; mel natural; produtos comestíveis de origem animal, não especificados nem compreendidos noutros Capítulos.
  2. Heading 04.03 Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. Iogurte; leitelho, leite e creme de leite (nata) coalhados, quefir e outros leites e cremes de leite (natas) fermentados ou acidificados, mesmo concentrados ou adicionados de açúcar ou de outros edulcorantes, ou aromatizados ou adicionados de fruta ou de cacau.
  3. Subheading 0403.90 Dairy produce; buttermilk, curdled milk or cream, kephir, fermented or acidified milk or cream, whether or not concentrated or containing added sweetening, flavouring, fruit, nuts or cocoa (excluding yoghurt)
  4. Subitem 0403.90.00 Dairy produce; buttermilk, curdled milk or cream, kephir, fermented or acidified milk or cream, whether or not concentrated or containing added sweetening, flavouring, fruit, nuts or cocoa (excluding yoghurt) Outros

Questions about NCM 0403.90.00

What is NCM 0403.90.00?

NCM 0403.90.00 (04039000) is the Brazilian (Mercosur) code for buttermilk, kefir and other fermented milk. Its official Portuguese description is “Outros”.

What is the HS code for NCM 0403.90.00?

HS 0403.90 (Dairy produce; buttermilk, curdled milk or cream, kephir, fermented or acidified milk or cream, whether or not concentrated or containing added sweetening, flavouring, fruit, nuts or cocoa (excluding yoghurt)). 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 0403.90.00?

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.