Brazil NCM · 4-digit heading

NCM 38.04 – Residual lyes from wood pulp, lignin sulphonates

About NCM heading 38.04

Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading no. 3803

Heading 38.04 of Brazil's NCM has 3 eight-digit codes. Official Portuguese description: Lixívias residuais da fabricação das pastas de celulose, mesmo concentradas, desaçucaradas ou tratadas quimicamente, incluindo os lignossulfonatos, mas excluindo o tall oil da posição 38.03.

The first four digits, 3804, identify this heading within chapter 38. Its six-digit subheadings follow the international HS system; the final two digits distinguish Mercosur's NCM classifications. Select a code below to read its English translation, official Portuguese text and full classification path.

For product coverage and classification context, read the HS heading 38.04 guide.

NCM codes in heading 38.04 3

  1. 3804.00 Lyes, residual; from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates but excluding tall oil of heading no. 3803Lixívias residuais da fabricação das pastas de celulose, mesmo concentradas, desaçucaradas ou tratadas quimicamente, incluindo os lignossulfonatos, mas excluindo o tall oil da posição 38.03. HS code
  2. 3804.00.1 Residual lyes from the manufacture of wood pulp Lixívias residuais da fabricação de pastas de celulose
  3. 3804.00.11 Sulphite lyes from wood pulp manufactureAo sulfito
  4. 3804.00.12 Soda or sulphate lyes from wood pulpÀ soda ou ao sulfato
  5. 3804.00.20 Lignin sulphonatesLignossulfonatos

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.