NCM 1104.23.00 – Hulled, pearled or otherwise worked maize (corn)

Official description of NCM 1104.23.00

PortuguêsOfficial

De milho

EnglishUnofficial translation

Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of maize (corn)

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

How to read NCM 1104.23.00

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 11 Products of the milling industry; malt, starches, inulin, wheat gluten Produtos da indústria de moagem; malte; amidos e féculas; inulina; glúten de trigo.
2. Heading 11.04 Cereal grains otherwise worked (e.g. hulled, rolled, flaked, pearled, sliced or kibbled) except rice of heading no. 1006; germ of cereals whole, rolled, flaked or ground Grãos de cereais trabalhados de outro modo (por exemplo, descascados, esmagados, em flocos, em pérolas, cortados ou partidos), com exclusão do arroz da posição 10.06; germes de cereais, inteiros, esmagados, em flocos ou moídos.
3. Group 1104.2 Other worked grains (for example, hulled, pearled, sliced or kibbled): Outros grãos trabalhados (por exemplo, descascados, em pérolas, cortados ou partidos):
4. Subheading 1104.23 Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of maize (corn)
5. Subitem 1104.23.00 Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of maize (corn) De milho

Questions about NCM 1104.23.00