Brazil NCM · 8-digit code

NCM 5904.10.00 – Linoleum, whether or not cut to shape

NCM 5904.10.00 (also written 59041000) is Brazil's code for linoleum, whether or not cut to shape. Its first 6 digits are HS code 5904.10.

Official description of NCM 5904.10.00

PortuguêsOfficial
Linóleos
EnglishUnofficial translation

Linoleum, whether or not cut to shape

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

How to read NCM 5904.10.00

59Chapter 04Heading 10Subheading

HS code 5904.10
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 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.
  2. Heading 59.04 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape Linóleos, mesmo recortados; revestimentos para pisos (pavimentos) constituídos por um revestimento ou recobrimento aplicado sobre suporte têxtil, mesmo recortados.
  3. Subheading 5904.10 Linoleum, whether or not cut to shape
  4. Subitem 5904.10.00 Linoleum, whether or not cut to shape Linóleos

Questions about NCM 5904.10.00

What is NCM 5904.10.00?

NCM 5904.10.00 (59041000) is the Brazilian (Mercosur) code for linoleum, whether or not cut to shape. Its official Portuguese description is “Linóleos”.

What is the HS code for NCM 5904.10.00?

HS 5904.10 (Linoleum, whether or not cut to shape). 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 5904.10.00?

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.