Brazil NCM · 8-digit code

NCM 3805.10.00 – Gum, wood or sulphate turpentine oils

NCM 3805.10.00 (also written 38051000) is Brazil's code for gum, wood or sulphate turpentine oils. Its first 6 digits are HS code 3805.10.

Official description of NCM 3805.10.00

PortuguêsOfficial
Essências de terebintina, de pinheiro ou provenientes da fabricação da pasta de papel ao sulfato
EnglishUnofficial translation

Terpenic oils; gum, wood or sulphate turpentine oils

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

How to read NCM 3805.10.00

38Chapter 05Heading 10Subheading

HS code 3805.10
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 38 Chemical products n.e.c. Produtos diversos das indústrias químicas.
  2. Heading 38.05 Gum, wood or sulphate turpentine, other terpenic oils; crude dipentene; sulphite turpentine, other crude para-cymene; pine oil containing alpha-terpineol as the main constituent Essências de terebintina, de pinheiro ou provenientes da fabricação da pasta de papel ao sulfato e outras essências terpênicas provenientes da destilação ou de outros tratamentos das madeiras de coníferas; dipenteno em bruto; essência proveniente da fabricação da pasta de papel ao bissulfito e outros paracimenos em bruto; óleo de pinho que contenha alfa-terpineol como constituinte principal.
  3. Subheading 3805.10 Terpenic oils; gum, wood or sulphate turpentine oils
  4. Subitem 3805.10.00 Terpenic oils; gum, wood or sulphate turpentine oils Essências de terebintina, de pinheiro ou provenientes da fabricação da pasta de papel ao sulfato

Questions about NCM 3805.10.00

What is NCM 3805.10.00?

NCM 3805.10.00 (38051000) is the Brazilian (Mercosur) code for gum, wood or sulphate turpentine oils. Its official Portuguese description is “Essências de terebintina, de pinheiro ou provenientes da fabricação da pasta de papel ao sulfato”.

What is the HS code for NCM 3805.10.00?

HS 3805.10 (Terpenic oils; gum, wood or sulphate turpentine oils). 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 3805.10.00?

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.