Brazil NCM · 8-digit code
NCM 4403.23.00 – Fir/spruce logs, smallest section 15 cm or more
NCM 4403.23.00 (also written 44032300) is Brazil's code for fir/spruce logs, smallest section 15 cm or more. Its first 6 digits are HS code 4403.23.
Official description of NCM 4403.23.00
- PortuguêsOfficial
De abeto (Abies spp.) e de espruce (pícea) (Picea spp.), cuja menor dimensão da seção transversal é igual ou superior a 15 cm
- EnglishUnofficial translation
Wood; coniferous species, of fir (Abies spp.) and spruce (Picea spp.), in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, of which the smallest cross-sectional dimension is 15 cm or more
Nomenclatura Comum do Mercosul (Siscomex). Updated Oct 2026 · In force since Apr 2022 (Res Gecex 272/2021).
How to read NCM 4403.23.00
HS code 4403.23
Same in every country
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
- Chapter 44 Wood and articles of wood; wood charcoal Madeira, carvão vegetal e obras de madeira.
- Heading 44.03 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared Madeira em bruto, mesmo descascada, desalburnada ou esquadriada.
- Group 4403.2 Other, coniferous Outras, de coníferas:
- Subheading 4403.23 Wood; coniferous species, of fir (Abies spp.) and spruce (Picea spp.), in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, of which the smallest cross-sectional dimension is 15 cm or more
- Subitem 4403.23.00 Wood; coniferous species, of fir (Abies spp.) and spruce (Picea spp.), in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, of which the smallest cross-sectional dimension is 15 cm or more De abeto (Abies spp.) e de espruce (pícea) (Picea spp.), cuja menor dimensão da seção transversal é igual ou superior a 15 cm
Questions about NCM 4403.23.00
What is NCM 4403.23.00?
NCM 4403.23.00 (44032300) is the Brazilian (Mercosur) code for fir/spruce logs, smallest section 15 cm or more. Its official Portuguese description is “De abeto (Abies spp.) e de espruce (pícea) (Picea spp.), cuja menor dimensão da seção transversal é igual ou superior a 15 cm”.
What is the HS code for NCM 4403.23.00?
HS 4403.23 (Wood; coniferous species, of fir (Abies spp.) and spruce (Picea spp.), in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, of which the smallest cross-sectional dimension is 15 cm or more). 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 4403.23.00?
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.