Brazil NCM · 8-digit code

NCM 3907.61.00 – PET, viscosity number of 78 ml/g or more

NCM 3907.61.00 (also written 39076100) is Brazil's code for pET, viscosity number of 78 ml/g or more. Its first 6 digits are HS code 3907.61.

Official description of NCM 3907.61.00

PortuguêsOfficial
De um índice de viscosidade de 78 ml/g ou mais
EnglishUnofficial translation

Poly(ethylene terephthalate); in primary forms, having a viscosity of 78ml/g or higher

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

How to read NCM 3907.61.00

39Chapter 07Heading 61Subheading

HS code 3907.61
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 39 Plastics and articles thereof Plástico e suas obras.
  2. Heading 39.07 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms Poliacetais, outros poliéteres e resinas epóxidas, em formas primárias; policarbonatos, resinas alquídicas, poliésteres alílicos e outros poliésteres, em formas primárias.
  3. Group 3907.6 Poly(ethylene terephthalate): Poli(tereftalato de etileno):
  4. Subheading 3907.61 Poly(ethylene terephthalate); in primary forms, having a viscosity of 78ml/g or higher
  5. Subitem 3907.61.00 Poly(ethylene terephthalate); in primary forms, having a viscosity of 78ml/g or higher De um índice de viscosidade de 78 ml/g ou mais

Questions about NCM 3907.61.00

What is NCM 3907.61.00?

NCM 3907.61.00 (39076100) is the Brazilian (Mercosur) code for pET, viscosity number of 78 ml/g or more. Its official Portuguese description is “De um índice de viscosidade de 78 ml/g ou mais”.

What is the HS code for NCM 3907.61.00?

HS 3907.61 (Poly(ethylene terephthalate); in primary forms, having a viscosity of 78ml/g or higher). 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 3907.61.00?

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.