Brazil NCM · 8-digit subitem

NCM 3904.10.20 – Unmixed PVC, emulsion process

NCM 3904.10.20 (also written 39041020) is Brazil's code for unmixed PVC, emulsion process. Its first 6 digits are HS code 3904.10.

Official description of NCM 3904.10.20

PortuguêsOfficial
Obtido por processo de emulsão
EnglishUnofficial translation

Obtained by an emulsion process

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

How to read NCM 3904.10.20

39Chapter 04Heading 10Subheading

HS code 3904.10
Same in every country

2Item 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 39 Plastics and articles thereof Plástico e suas obras.
  2. Heading 39.04 Polymers of vinyl chloride or of other halogenated olefins, in primary forms Polímeros de cloreto de vinila ou de outras olefinas halogenadas, em formas primárias.
  3. Subheading 3904.10 Vinyl chloride, other halogenated olefin polymers; poly(vinyl chloride), not mixed with any other substances, in primary forms Poli(cloreto de vinila), não misturado com outras substâncias
  4. Subitem 3904.10.20 Obtained by an emulsion process Obtido por processo de emulsão

Other NCM codes under HS 3904.10

3904.10.10 Unmixed PVC, suspension processObtido por processo de suspensão 3904.10.90 Other unmixed PVC, not suspension or emulsionOutros

Questions about NCM 3904.10.20

What is NCM 3904.10.20?

NCM 3904.10.20 (39041020) is the Brazilian (Mercosur) code for unmixed PVC, emulsion process. Its official Portuguese description is “Obtido por processo de emulsão”.

What is the HS code for NCM 3904.10.20?

HS 3904.10 (Vinyl chloride, other halogenated olefin polymers; poly(vinyl chloride), not mixed with any other substances, in primary forms). 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 3904.10.20?

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.