Brazil NCM · 8-digit code

NCM 4818.10.00 – Toilet paper

NCM 4818.10.00 (also written 48181000) is Brazil's code for toilet paper. Its first 6 digits are HS code 4818.10.

Official description of NCM 4818.10.00

PortuguêsOfficial
Papel higiênico
EnglishUnofficial translation

Paper articles; toilet paper

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

How to read NCM 4818.10.00

48Chapter 18Heading 10Subheading

HS code 4818.10
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 48 Paper and paperboard; articles of paper pulp, of paper or paperboard Papel e cartão; obras de pasta de celulose, papel ou de cartão.
  2. Heading 48.18 Toilet paper, width 36cm or less or cut to size/shape; handkerchiefs, tissues, towels, serviettes, bed sheets and similar household or hospital articles, apparel and clothing accessories of paper pulp, paper, cellulose wadding or webs of cellulose fibres Papel do tipo utilizado para papel higiênico e papel semelhante, pasta (ouate) de celulose ou mantas de fibras de celulose, do tipo utilizado para fins domésticos ou sanitários, em rolos de largura não superior a 36 cm, ou cortados em forma própria; lenços, lenços (toalhitas) demaquilantes, toalhas de mão, toalhas de mesa, guardanapos, lençóis e artigos semelhantes, de uso doméstico, de toucador, higiênicos ou hospitalares, vestuário e seus acessórios, de pasta de papel, papel, pasta (ouate) de celulose ou de mantas de fibras de celulose.
  3. Subheading 4818.10 Paper articles; toilet paper
  4. Subitem 4818.10.00 Paper articles; toilet paper Papel higiênico

Questions about NCM 4818.10.00

What is NCM 4818.10.00?

NCM 4818.10.00 (48181000) is the Brazilian (Mercosur) code for toilet paper. Its official Portuguese description is “Papel higiênico”.

What is the HS code for NCM 4818.10.00?

HS 4818.10 (Paper articles; toilet paper). 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 4818.10.00?

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.