Brazil NCM · 8-digit code

NCM 6403.20.00 – Leather-soled footwear, straps around big toe

NCM 6403.20.00 (also written 64032000) is Brazil's code for leather-soled footwear, straps around big toe. Its first 6 digits are HS code 6403.20.

Official description of NCM 6403.20.00

PortuguêsOfficial
Calçado com sola exterior de couro natural e parte superior constituída por tiras de couro natural passando pelo peito do pé e envolvendo o dedo grande
EnglishUnofficial translation

Footwear; with outer soles of leather, uppers consisting of leather straps across instep and around the big toe

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

How to read NCM 6403.20.00

64Chapter 03Heading 20Subheading

HS code 6403.20
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 64 Footwear; gaiters and the like; parts of such articles Calçado, polainas e artigos semelhantes; suas partes.
  2. Heading 64.03 Footwear; with outer soles of rubber, plastics, leather or composition leather and uppers of leather Calçado com sola exterior de borracha, plástico, couro natural ou reconstituído e parte superior de couro natural.
  3. Subheading 6403.20 Footwear; with outer soles of leather, uppers consisting of leather straps across instep and around the big toe
  4. Subitem 6403.20.00 Footwear; with outer soles of leather, uppers consisting of leather straps across instep and around the big toe Calçado com sola exterior de couro natural e parte superior constituída por tiras de couro natural passando pelo peito do pé e envolvendo o dedo grande

Questions about NCM 6403.20.00

What is NCM 6403.20.00?

NCM 6403.20.00 (64032000) is the Brazilian (Mercosur) code for leather-soled footwear, straps around big toe. Its official Portuguese description is “Calçado com sola exterior de couro natural e parte superior constituída por tiras de couro natural passando pelo peito do pé e envolvendo o dedo grande”.

What is the HS code for NCM 6403.20.00?

HS 6403.20 (Footwear; with outer soles of leather, uppers consisting of leather straps across instep and around the big toe). 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 6403.20.00?

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.