Brazil NCM · 8-digit code

NCM 2710.99.00 – Waste oils without PCBs, PCTs or PBBs

NCM 2710.99.00 (also written 27109900) is Brazil's code for waste oils without PCBs, PCTs or PBBs. Its first 6 digits are HS code 2710.99.

Official description of NCM 2710.99.00

PortuguêsOfficial
Outros
EnglishUnofficial translation

Waste Oils; of petroleum or obtained from bituminous minerals, not crude and preparations n.e.c., weight 70% or preparations of the same, not containing polychlorinated biphenyls (PCBs), polychorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

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

How to read NCM 2710.99.00

27Chapter 10Heading 99Subheading

HS code 2710.99
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 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes Combustíveis minerais, óleos minerais e produtos da sua destilação; matérias betuminosas; ceras minerais.
  2. Heading 27.10 Petroleum oils and oils from bituminous minerals, not crude; preparations n.e.c, containing by weight 70% or more of petroleum oils or oils from bituminous minerals; these being the basic constituents of the preparations; waste oils Óleos de petróleo ou de minerais betuminosos, exceto óleos brutos; preparações não especificadas nem compreendidas noutras posições, que contenham, como constituintes básicos, 70 % ou mais, em peso, de óleos de petróleo ou de minerais betuminosos; resíduos de óleos.
  3. Group 2710.9 Waste oils: Resíduos de óleos:
  4. Subheading 2710.99 Waste Oils; of petroleum or obtained from bituminous minerals, not crude and preparations n.e.c., weight 70% or preparations of the same, not containing polychlorinated biphenyls (PCBs), polychorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
  5. Subitem 2710.99.00 Waste Oils; of petroleum or obtained from bituminous minerals, not crude and preparations n.e.c., weight 70% or preparations of the same, not containing polychlorinated biphenyls (PCBs), polychorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) Outros

Questions about NCM 2710.99.00

What is NCM 2710.99.00?

NCM 2710.99.00 (27109900) is the Brazilian (Mercosur) code for waste oils without PCBs, PCTs or PBBs. Its official Portuguese description is “Outros”.

What is the HS code for NCM 2710.99.00?

HS 2710.99 (Waste Oils; of petroleum or obtained from bituminous minerals, not crude and preparations n.e.c., weight 70% or preparations of the same, not containing polychlorinated biphenyls (PCBs), polychorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)). 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 2710.99.00?

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.