Brazil NCM · 8-digit subitem

NCM 0405.90.10 – Butter oil

NCM 0405.90.10 (also written 04059010) is Brazil's code for butter oil. Its first 6 digits are HS code 0405.90.

Official description of NCM 0405.90.10

PortuguêsOfficial
Óleo butírico de manteiga (butter oil)
EnglishUnofficial translation

Butteroil (butter oil)

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

How to read NCM 0405.90.10

04Chapter 05Heading 90Subheading

HS code 0405.90
Same in every country

1Item 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 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 04.05 Butter and other fats and oils derived from milk; dairy spreads Manteiga e outras matérias gordas provenientes do leite; pasta de espalhar (barrar) de produtos provenientes do leite.
  3. Subheading 0405.90 Dairy produce; fats and oils derived from milk (other than butter or dairy spreads) Outras
  4. Subitem 0405.90.10 Butteroil (butter oil) Óleo butírico de manteiga (butter oil)

Other NCM codes under HS 0405.90

0405.90.90 Other fats and oils derived from milkOutras

Questions about NCM 0405.90.10

What is NCM 0405.90.10?

NCM 0405.90.10 (04059010) is the Brazilian (Mercosur) code for butter oil. Its official Portuguese description is “Óleo butírico de manteiga (butter oil)”.

What is the HS code for NCM 0405.90.10?

HS 0405.90 (Dairy produce; fats and oils derived from milk (other than butter or dairy spreads)). 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 0405.90.10?

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.