Brazil NCM · 8-digit code

NCM 4203.10.00 – Leather apparel

NCM 4203.10.00 (also written 42031000) is Brazil's code for leather apparel. Its first 6 digits are HS code 4203.10.

Official description of NCM 4203.10.00

PortuguêsOfficial
Vestuário
EnglishUnofficial translation

Apparel; articles of apparel, of leather or of composition leather

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

How to read NCM 4203.10.00

42Chapter 03Heading 10Subheading

HS code 4203.10
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 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) Obras de couro; artigos de correeiro ou de seleiro; artigos de viagem, bolsas e artigos semelhantes; obras de tripa.
  2. Heading 42.03 Articles of apparel and clothing accessories, of leather or of composition leather Vestuário e seus acessórios, de couro natural ou reconstituído.
  3. Subheading 4203.10 Apparel; articles of apparel, of leather or of composition leather
  4. Subitem 4203.10.00 Apparel; articles of apparel, of leather or of composition leather Vestuário

Questions about NCM 4203.10.00

What is NCM 4203.10.00?

NCM 4203.10.00 (42031000) is the Brazilian (Mercosur) code for leather apparel. Its official Portuguese description is “Vestuário”.

What is the HS code for NCM 4203.10.00?

HS 4203.10 (Apparel; articles of apparel, of leather or of composition leather). 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 4203.10.00?

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.