Brazil NCM · 8-digit code

NCM 2403.11.00 – Water pipe (hookah) tobacco

NCM 2403.11.00 (also written 24031100) is Brazil's code for water pipe (hookah) tobacco. Its first 6 digits are HS code 2403.11.

Official description of NCM 2403.11.00

PortuguêsOfficial
Tabaco para narguilé (cachimbo de água) mencionado na Nota de subposição 1 do presente Capítulo
EnglishUnofficial translation

Tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion

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

How to read NCM 2403.11.00

24Chapter 03Heading 11Subheading

HS code 2403.11
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 24 Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body Tabaco e seus sucedâneos manufaturados; produtos, mesmo com nicotina, destinados à inalação sem combustão; outros produtos que contenham nicotina destinados à absorção da nicotina pelo corpo humano.
  2. Heading 24.03 Manufactured tobacco and manufactured tobacco substitutes n.e.c; homogenised or reconstituted tobacco; tobacco extracts and essences Outros produtos de tabaco e seus sucedâneos, manufaturados; tabaco "homogeneizado" ou "reconstituído"; extratos e molhos de tabaco.
  3. Group 2403.1 Smoking tobacco, whether or not containing tobacco substitutes in any proportion: Tabaco para fumar, mesmo que contenha sucedâneos do tabaco em qualquer proporção:
  4. Subheading 2403.11 Tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion
  5. Subitem 2403.11.00 Tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion Tabaco para narguilé (cachimbo de água) mencionado na Nota de subposição 1 do presente Capítulo

Questions about NCM 2403.11.00

What is NCM 2403.11.00?

NCM 2403.11.00 (24031100) is the Brazilian (Mercosur) code for water pipe (hookah) tobacco. Its official Portuguese description is “Tabaco para narguilé (cachimbo de água) mencionado na Nota de subposição 1 do presente Capítulo”.

What is the HS code for NCM 2403.11.00?

HS 2403.11 (Tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion). 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 2403.11.00?

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.