Brazil NCM · 8-digit subitem
NCM 5903.90.10 – Resin-coated polyester sandpaper backing, in rolls
NCM 5903.90.10 (also written 59039010) is Brazil's code for resin-coated polyester sandpaper backing, in rolls. Its first 6 digits are HS code 5903.90.
Official description of NCM 5903.90.10
- PortuguêsOfficial
De fios de poliéster, impregnados com uma ou mais resinas sintéticas, perceptíveis ou não à vista desarmada, e recobertos com uma ou mais resinas sintéticas perceptíveis à vista desarmada numa de suas faces, do tipo utilizado como suporte para fabricação de abrasivos (lixas), em rolos
- EnglishUnofficial translation
Of polyester yarn, impregnated with one or more synthetic resins, whether or not perceptible to the naked eye, and covered on one face with one or more synthetic resins perceptible to the naked eye, of a kind used as a backing for the manufacture of abrasives (sandpaper), in rolls
Nomenclatura Comum do Mercosul (Siscomex). Updated Oct 2026 · In force since Feb 2026 (Res Gecex 812/2025).
How to read NCM 5903.90.10
HS code 5903.90
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. 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
- Chapter 59 Textile fabrics; impregnated, coated, covered or laminated; textile articles of a kind suitable for industrial use Tecidos impregnados, revestidos, recobertos ou estratificados; artigos para usos técnicos de matérias têxteis.
- Heading 59.03 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading no. 5902 Tecidos impregnados, revestidos, recobertos ou estratificados, com plástico, exceto os da posição 59.02.
- Subheading 5903.90 Textile fabrics; impregnated, coated, covered or laminated with plastics, (excluding polyvinyl chloride, polyurethane and those of heading no. 5902) Outros
- Subitem 5903.90.10 Of polyester yarn, impregnated with one or more synthetic resins, whether or not perceptible to the naked eye, and covered on one face with one or more synthetic resins perceptible to the naked eye, of a kind used as a backing for the manufacture of abrasives (sandpaper), in rolls De fios de poliéster, impregnados com uma ou mais resinas sintéticas, perceptíveis ou não à vista desarmada, e recobertos com uma ou mais resinas sintéticas perceptíveis à vista desarmada numa de suas faces, do tipo utilizado como suporte para fabricação de abrasivos (lixas), em rolos
Other NCM codes under HS 5903.90
Questions about NCM 5903.90.10
What is NCM 5903.90.10?
NCM 5903.90.10 (59039010) is the Brazilian (Mercosur) code for resin-coated polyester sandpaper backing, in rolls. Its official Portuguese description is “De fios de poliéster, impregnados com uma ou mais resinas sintéticas, perceptíveis ou não à vista desarmada, e recobertos com uma ou mais resinas sintéticas perceptíveis à vista desarmada numa de suas faces, do tipo utilizado como suporte para fabricação de abrasivos (lixas), em rolos”.
What is the HS code for NCM 5903.90.10?
HS 5903.90 (Textile fabrics; impregnated, coated, covered or laminated with plastics, (excluding polyvinyl chloride, polyurethane and those of heading no. 5902)). 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 5903.90.10?
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.