Brazil NCM · 4-digit heading

NCM 48.03 – Tissue, towel and napkin stock; cellulose wadding

About NCM heading 48.03

Tissue, towel, napkin stock or similar; for household or sanitary uses, cellulose wadding, webs of cellulose fibres, in rolls over 36cm in width or rectangular sheets with one side exceeding 36cm when unfolded

Heading 48.03 of Brazil's NCM has 2 eight-digit codes. Official Portuguese description: Papel do tipo utilizado para papel higiênico, lenços (toalhitas) demaquilantes, toalhas, guardanapos ou para papel semelhante de uso doméstico, higiênico ou toucador, pasta (ouate) de celulose e mantas de fibras de celulose, mesmo encrespados, plissados, gofrados, estampados, perfurados, coloridos à superfície, decorados à superfície ou impressos, em rolos ou em folhas.

The first four digits, 4803, identify this heading within chapter 48. Its six-digit subheadings follow the international HS system; the final two digits distinguish Mercosur's NCM classifications. Select a code below to read its English translation, official Portuguese text and full classification path.

For product coverage and classification context, read the HS heading 48.03 guide.

NCM codes in heading 48.03 2

  1. 4803.00 Tissue, towel, napkin stock or similar; for household or sanitary use, cellulose, wadding webs of cellulose fibres, in rolls exceeding 36cm in width or rectangular sheets with one side more than 36cm in unfolded statePapel do tipo utilizado para papel higiênico, lenços (toalhitas) demaquilantes, toalhas, guardanapos ou para papel semelhante de uso doméstico, higiênico ou toucador, pasta (ouate) de celulose e mantas de fibras de celulose, mesmo encrespados, plissados, gofrados, estampados, perfurados, coloridos à superfície, decorados à superfície ou impressos, em rolos ou em folhas. HS code
  2. 4803.00.10 Cellulose wadding and webs of cellulose fibresPasta (ouate) de celulose e mantas de fibras de celulose
  3. 4803.00.90 Other tissue, towel and napkin stockOutros

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.