Brazil NCM · 8-digit code

NCM 3926.10.00 – Plastic office and school supplies

NCM 3926.10.00 (also written 39261000) is Brazil's code for plastic office and school supplies. Its first 6 digits are HS code 3926.10.

Official description of NCM 3926.10.00

PortuguêsOfficial
Artigos de escritório e artigos escolares
EnglishUnofficial translation

Plastics; office or school supplies

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

How to read NCM 3926.10.00

39Chapter 26Heading 10Subheading

HS code 3926.10
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 39.26 Articles of plastics and articles of other materials of heading no. 3901 to 3914, n.e.c. in chapter 39 Outras obras de plástico e obras de outras matérias das posições 39.01 a 39.14.
  3. Subheading 3926.10 Plastics; office or school supplies
  4. Subitem 3926.10.00 Plastics; office or school supplies Artigos de escritório e artigos escolares

Questions about NCM 3926.10.00

What is NCM 3926.10.00?

NCM 3926.10.00 (39261000) is the Brazilian (Mercosur) code for plastic office and school supplies. Its official Portuguese description is “Artigos de escritório e artigos escolares”.

What is the HS code for NCM 3926.10.00?

HS 3926.10 (Plastics; office or school supplies). 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 3926.10.00?

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.