Brazil NCM · 8-digit subitem

NCM 3926.90.40 – Plastic laboratory or pharmacy articles

NCM 3926.90.40 (also written 39269040) is Brazil's code for plastic laboratory or pharmacy articles. Its first 6 digits are HS code 3926.90.

Official description of NCM 3926.90.40

PortuguêsOfficial
Artigos de laboratório ou de farmácia
EnglishUnofficial translation

Laboratory or pharmacy articles

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

How to read NCM 3926.90.40

39Chapter 26Heading 90Subheading

HS code 3926.90
Same in every country

4Item 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. 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 39.26 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 3926.90 Plastics; other articles n.e.c. in chapter 39 Outras
  4. Subitem 3926.90.40 Laboratory or pharmacy articles Artigos de laboratório ou de farmácia

Other NCM codes under HS 3926.90

Questions about NCM 3926.90.40

What is NCM 3926.90.40?

NCM 3926.90.40 (39269040) is the Brazilian (Mercosur) code for plastic laboratory or pharmacy articles. Its official Portuguese description is “Artigos de laboratório ou de farmácia”.

What is the HS code for NCM 3926.90.40?

HS 3926.90 (Plastics; other articles n.e.c. in chapter 39). 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 3926.90.40?

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.