Brazil NCM · 8-digit subitem

NCM 0504.00.12 – Sheep guts

NCM 0504.00.12 (also written 05040012) is Brazil's code for sheep guts. Its first 6 digits are HS code 0504.00.

Official description of NCM 0504.00.12

PortuguêsOfficial
De ovinos
EnglishUnofficial translation

Of sheep

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

How to read NCM 0504.00.12

05Chapter 04Heading 00Subheading

HS code 0504.00
Same in every country

1Item 2Subitem

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 05 Animal originated products; not elsewhere specified or included Outros produtos de origem animal, não especificados nem compreendidos noutros Capítulos.
  2. Heading 05.04 Guts, bladders and stomachs of animals (other than fish); whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked Tripas, bexigas e estômagos, de animais, inteiros ou em pedaços, exceto de peixes, frescos, refrigerados, congelados, salgados ou em salmoura, secos ou defumados (fumados).
  3. Subheading 0504.00 Animal products; guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked Tripas, bexigas e estômagos, de animais, inteiros ou em pedaços, exceto de peixes, frescos, refrigerados, congelados, salgados ou em salmoura, secos ou defumados (fumados).
  4. Item 0504.00.1 Guts Tripas
  5. Subitem 0504.00.12 Of sheep De ovinos

Other NCM codes under HS 0504.00

0504.00.11 Bovine gutsDe bovinos 0504.00.13 Swine gutsDe suínos 0504.00.19 Guts of other animals, excluding fishOutras 0504.00.90 Animal bladders and stomachs, excluding fishOutros

Questions about NCM 0504.00.12

What is NCM 0504.00.12?

NCM 0504.00.12 (05040012) is the Brazilian (Mercosur) code for sheep guts. Its official Portuguese description is “De ovinos”.

What is the HS code for NCM 0504.00.12?

HS 0504.00 (Animal products; guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked). 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 0504.00.12?

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.