Brazil NCM · 8-digit subitem

NCM 3905.99.10 – Poly(vinyl formal)

NCM 3905.99.10 (also written 39059910) is Brazil's code for poly(vinyl formal). Its first 6 digits are HS code 3905.99.

Official description of NCM 3905.99.10

PortuguêsOfficial
Poli(vinilformal)
EnglishUnofficial translation

Poly(vinyl formal)

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

How to read NCM 3905.99.10

39Chapter 05Heading 99Subheading

HS code 3905.99
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 39 Plastics and articles thereof Plástico e suas obras.
  2. Heading 39.05 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms Polímeros de acetato de vinila ou de outros ésteres de vinila, em formas primárias; outros polímeros de vinila, em formas primárias.
  3. Group 3905.9 Other: Outros:
  4. Subheading 3905.99 Vinyl acetate, vinyl ester polymers, vinyl polymers; n.e.c. in heading no. 3905, in primary forms, other than copolymers Outros
  5. Subitem 3905.99.10 Poly(vinyl formal) Poli(vinilformal)

Other NCM codes under HS 3905.99

3905.99.20 Poly(vinyl butyral) (PVB)Poli(butiral de vinila) 3905.99.30 Povidone-iodine (iodinated PVP)Poli(vinilpirrolidona) iodada 3905.99.90 Other vinyl polymers in primary formsOutros

Questions about NCM 3905.99.10

What is NCM 3905.99.10?

NCM 3905.99.10 (39059910) is the Brazilian (Mercosur) code for poly(vinyl formal). Its official Portuguese description is “Poli(vinilformal)”.

What is the HS code for NCM 3905.99.10?

HS 3905.99 (Vinyl acetate, vinyl ester polymers, vinyl polymers; n.e.c. in heading no. 3905, in primary forms, other than copolymers). 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 3905.99.10?

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.