Brazil NCM · 8-digit code

NCM 3923.40.00 – Plastic spools, cops, bobbins and similar

NCM 3923.40.00 (also written 39234000) is Brazil's code for plastic spools, cops, bobbins and similar. Its first 6 digits are HS code 3923.40.

Official description of NCM 3923.40.00

PortuguêsOfficial
Bobinas, carretéis, canelas e suportes semelhantes
EnglishUnofficial translation

Plastics; spools, cops, bobbins and similar supports, for the conveyance or packing of goods

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

How to read NCM 3923.40.00

39Chapter 23Heading 40Subheading

HS code 3923.40
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 39.23 Plastic articles for the conveyance or packing of goods; stoppers, lids, caps and other closures of plastics Artigos de transporte ou de embalagem, de plástico; rolhas, tampas, cápsulas e outros dispositivos para fechar recipientes, de plástico.
  3. Subheading 3923.40 Plastics; spools, cops, bobbins and similar supports, for the conveyance or packing of goods
  4. Subitem 3923.40.00 Plastics; spools, cops, bobbins and similar supports, for the conveyance or packing of goods Bobinas, carretéis, canelas e suportes semelhantes

Questions about NCM 3923.40.00

What is NCM 3923.40.00?

NCM 3923.40.00 (39234000) is the Brazilian (Mercosur) code for plastic spools, cops, bobbins and similar. Its official Portuguese description is “Bobinas, carretéis, canelas e suportes semelhantes”.

What is the HS code for NCM 3923.40.00?

HS 3923.40 (Plastics; spools, cops, bobbins and similar supports, for the conveyance or packing of goods). 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 3923.40.00?

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.