Brazil NCM · 8-digit subitem

NCM 2403.99.10 – Tobacco extracts and essences

NCM 2403.99.10 (also written 24039910) is Brazil's code for tobacco extracts and essences. Its first 6 digits are HS code 2403.99.

Official description of NCM 2403.99.10

PortuguêsOfficial
Extratos e molhos
EnglishUnofficial translation

Extracts and essences

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

How to read NCM 2403.99.10

24Chapter 03Heading 99Subheading

HS code 2403.99
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 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 2403.9 Other: Outros:
  4. Subheading 2403.99 Tobacco; other than homogenised or reconstituted or smoking Outros
  5. Subitem 2403.99.10 Extracts and essences Extratos e molhos

Other NCM codes under HS 2403.99

2403.99.90 Other manufactured tobacco and substitutesOutros

Questions about NCM 2403.99.10

What is NCM 2403.99.10?

NCM 2403.99.10 (24039910) is the Brazilian (Mercosur) code for tobacco extracts and essences. Its official Portuguese description is “Extratos e molhos”.

What is the HS code for NCM 2403.99.10?

HS 2403.99 (Tobacco; other than homogenised or reconstituted or smoking). 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 2403.99.10?

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.