Brazil NCM · 8-digit subitem

NCM 4823.20.99 – Other cut filter paper and paperboard

NCM 4823.20.99 (also written 48232099) is Brazil's code for other cut filter paper and paperboard. Its first 6 digits are HS code 4823.20.

Official description of NCM 4823.20.99

PortuguêsOfficial
Outros
EnglishUnofficial translation

Other

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

How to read NCM 4823.20.99

48Chapter 23Heading 20Subheading

HS code 4823.20
Same in every country

9Item 9Subitem

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 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 48.23 Paper, paperboard, cellulose wadding and webs of cellulose fibres; cut to size or shape, articles of paper pulp, paper and paper-board, cellulose wadding or webs of cellulose fibres, n.e.c. in chapter 48 Outro papel, cartão, pasta (ouate) de celulose e mantas de fibras de celulose, cortados em forma própria; outras obras de pasta de papel, papel, cartão, pasta (ouate) de celulose ou de mantas de fibras de celulose.
  3. Subheading 4823.20 Paper and paperboard; filter paper and paperboard Papel-filtro e cartão-filtro
  4. Item 4823.20.9 Other Outros
  5. Subitem 4823.20.99 Other Outros

Other NCM codes under HS 4823.20

4823.20.10 Cut filter paper 15–25 g/m², 20–30% sealable fibreDe peso superior a 15 g/m², mas não superior a 25 g/m², com um conteúdo de fibras sintéticas termossoldáveis igual ou superior a 20 %, mas não superior a 30 %, em peso, do conteúdo total de fibras 4823.20.91 Filter paper strips or rolls, 15–36 cm wideEm tiras ou rolos de largura superior a 15 cm, mas não superior a 36 cm

Questions about NCM 4823.20.99

What is NCM 4823.20.99?

NCM 4823.20.99 (48232099) is the Brazilian (Mercosur) code for other cut filter paper and paperboard. Its official Portuguese description is “Outros”.

What is the HS code for NCM 4823.20.99?

HS 4823.20 (Paper and paperboard; filter paper and paperboard). 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 4823.20.99?

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.