Brazil NCM · 8-digit code

NCM 3926.40.00 – Plastic statuettes and ornamental articles

NCM 3926.40.00 (also written 39264000) is Brazil's code for plastic statuettes and ornamental articles. Its first 6 digits are HS code 3926.40.

Official description of NCM 3926.40.00

PortuguêsOfficial
Estatuetas e outros objetos de ornamentação
EnglishUnofficial translation

Plastics; statuettes and other ornamental articles

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

How to read NCM 3926.40.00

39Chapter 26Heading 40Subheading

HS code 3926.40
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 39.26 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 3926.40 Plastics; statuettes and other ornamental articles
  4. Subitem 3926.40.00 Plastics; statuettes and other ornamental articles Estatuetas e outros objetos de ornamentação

Questions about NCM 3926.40.00

What is NCM 3926.40.00?

NCM 3926.40.00 (39264000) is the Brazilian (Mercosur) code for plastic statuettes and ornamental articles. Its official Portuguese description is “Estatuetas e outros objetos de ornamentação”.

What is the HS code for NCM 3926.40.00?

HS 3926.40 (Plastics; statuettes and other ornamental articles). 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 3926.40.00?

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.