Brazil NCM · 8-digit subitem

NCM 3909.40.11 – Oil-soluble phenol-formaldehyde resins

NCM 3909.40.11 (also written 39094011) is Brazil's code for oil-soluble phenol-formaldehyde resins. Its first 6 digits are HS code 3909.40.

Official description of NCM 3909.40.11

PortuguêsOfficial
Fenol-formaldeído
EnglishUnofficial translation

Phenol-formaldehyde

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

How to read NCM 3909.40.11

39Chapter 09Heading 40Subheading

HS code 3909.40
Same in every country

1Item 1Subitem

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 39.09 Amino-resins, phenolic resins and polyurethanes, in primary forms Resinas amínicas, resinas fenólicas e poliuretanos, em formas primárias.
  3. Subheading 3909.40 Phenolic resins; in primary forms Resinas fenólicas
  4. Item 3909.40.1 Oil-soluble, pure or modified Lipossolúveis, puras ou modificadas
  5. Subitem 3909.40.11 Phenol-formaldehyde Fenol-formaldeído

Other NCM codes under HS 3909.40

Questions about NCM 3909.40.11

What is NCM 3909.40.11?

NCM 3909.40.11 (39094011) is the Brazilian (Mercosur) code for oil-soluble phenol-formaldehyde resins. Its official Portuguese description is “Fenol-formaldeído”.

What is the HS code for NCM 3909.40.11?

HS 3909.40 (Phenolic resins; 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 3909.40.11?

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.