Brazil NCM · 8-digit code

NCM 7103.91.00 – Worked rubies, sapphires and emeralds

NCM 7103.91.00 (also written 71039100) is Brazil's code for worked rubies, sapphires and emeralds. Its first 6 digits are HS code 7103.91.

Official description of NCM 7103.91.00

PortuguêsOfficial
Rubis, safiras e esmeraldas
EnglishUnofficial translation

Stones; rubies, sapphires and emeralds, worked (other than simply sawn or roughly shaped), not strung, mounted or set

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

How to read NCM 7103.91.00

71Chapter 03Heading 91Subheading

HS code 7103.91
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 71 Natural, cultured pearls; precious, semi-precious stones; precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin Pérolas naturais ou cultivadas, pedras preciosas ou semipreciosas e semelhantes, metais preciosos, metais folheados ou chapeados de metais preciosos (plaquê), e suas obras; bijuterias; moedas.
  2. Heading 71.03 Precious (excluding diamond) and semi-precious stone; worked, graded, not strung, mounted, set; ungraded precious (excluding diamond) and semi-precious stone, temporarily strung for convenience of transport Pedras preciosas (exceto diamantes) ou semipreciosas, mesmo trabalhadas ou combinadas, mas não enfiadas, nem montadas, nem engastadas; pedras preciosas (exceto diamantes) ou semipreciosas, não combinadas, enfiadas temporariamente para facilidade de transporte.
  3. Group 7103.9 Otherwise worked: Trabalhadas de outro modo:
  4. Subheading 7103.91 Stones; rubies, sapphires and emeralds, worked (other than simply sawn or roughly shaped), not strung, mounted or set
  5. Subitem 7103.91.00 Stones; rubies, sapphires and emeralds, worked (other than simply sawn or roughly shaped), not strung, mounted or set Rubis, safiras e esmeraldas

Questions about NCM 7103.91.00

What is NCM 7103.91.00?

NCM 7103.91.00 (71039100) is the Brazilian (Mercosur) code for worked rubies, sapphires and emeralds. Its official Portuguese description is “Rubis, safiras e esmeraldas”.

What is the HS code for NCM 7103.91.00?

HS 7103.91 (Stones; rubies, sapphires and emeralds, worked (other than simply sawn or roughly shaped), not strung, mounted or set). 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 7103.91.00?

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.