Brazil NCM · 8-digit subitem

NCM 2304.00.90 – Other soya-bean oil-cake and solid residues

NCM 2304.00.90 (also written 23040090) is Brazil's code for other soya-bean oil-cake and solid residues. Its first 6 digits are HS code 2304.00.

Official description of NCM 2304.00.90

PortuguêsOfficial
Outros
EnglishUnofficial translation

Other

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

How to read NCM 2304.00.90

23Chapter 04Heading 00Subheading

HS code 2304.00
Same in every country

9Item 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 23 Food industries, residues and wastes thereof; prepared animal fodder Resíduos e desperdícios das indústrias alimentares; alimentos preparados para animais.
  2. Heading 23.04 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil Tortas (bagaços) e outros resíduos sólidos, mesmo triturados ou em pellets, da extração do óleo de soja.
  3. Subheading 2304.00 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil Tortas (bagaços) e outros resíduos sólidos, mesmo triturados ou em pellets, da extração do óleo de soja.
  4. Subitem 2304.00.90 Other Outros

Other NCM codes under HS 2304.00

2304.00.10 Soya-bean meal and pelletsFarinhas e pellets

Questions about NCM 2304.00.90

What is NCM 2304.00.90?

NCM 2304.00.90 (23040090) is the Brazilian (Mercosur) code for other soya-bean oil-cake and solid residues. Its official Portuguese description is “Outros”.

What is the HS code for NCM 2304.00.90?

HS 2304.00 (Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil). 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 2304.00.90?

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.