Brazil NCM · 8-digit code

NCM 4823.40.00 – Recording-chart paper in rolls, sheets or dials

NCM 4823.40.00 (also written 48234000) is Brazil's code for recording-chart paper in rolls, sheets or dials. Its first 6 digits are HS code 4823.40.

Official description of NCM 4823.40.00

PortuguêsOfficial
Papel-diagrama para aparelhos registradores, em bobinas, em folhas ou em discos
EnglishUnofficial translation

Paper and paperboard; rolls, sheets and dials, printed for self-recording apparatus

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

How to read NCM 4823.40.00

48Chapter 23Heading 40Subheading

HS code 4823.40
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 48.23 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 4823.40 Paper and paperboard; rolls, sheets and dials, printed for self-recording apparatus
  4. Subitem 4823.40.00 Paper and paperboard; rolls, sheets and dials, printed for self-recording apparatus Papel-diagrama para aparelhos registradores, em bobinas, em folhas ou em discos

Questions about NCM 4823.40.00

What is NCM 4823.40.00?

NCM 4823.40.00 (48234000) is the Brazilian (Mercosur) code for recording-chart paper in rolls, sheets or dials. Its official Portuguese description is “Papel-diagrama para aparelhos registradores, em bobinas, em folhas ou em discos”.

What is the HS code for NCM 4823.40.00?

HS 4823.40 (Paper and paperboard; rolls, sheets and dials, printed for self-recording apparatus). 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 4823.40.00?

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.