Brazil NCM · 8-digit subitem

NCM 8415.90.10 – Split AC indoor units, max 30,000 frigories/h

NCM 8415.90.10 (also written 84159010) is Brazil's code for split AC indoor units, max 30,000 frigories/h. Its first 6 digits are HS code 8415.90.

Official description of NCM 8415.90.10

PortuguêsOfficial
Unidades evaporadoras (internas) de aparelho de ar-condicionado do tipo split-system (sistema com elementos separados), com capacidade inferior ou igual a 30.000 frigorias/hora
EnglishUnofficial translation

Evaporator units (indoor) of split-system air conditioners (system with separate elements), with a capacity of 30,000 frigories/hour or less

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

How to read NCM 8415.90.10

84Chapter 15Heading 90Subheading

HS code 8415.90
Same in every country

1Item 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. 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

  1. Chapter 84 Machinery and mechanical appliances, boilers, nuclear reactors; parts thereof Reatores nucleares, caldeiras, máquinas, aparelhos e instrumentos mecânicos, e suas partes.
  2. Heading 84.15 Air conditioning machines; comprising a motor driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated Máquinas e aparelhos de ar-condicionado que contenham um ventilador motorizado e dispositivos próprios para modificar a temperatura e a umidade, incluindo as máquinas e aparelhos em que a umidade não seja regulável separadamente.
  3. Subheading 8415.90 Air conditioning machines; with motor driven fan and elements for temperature control, parts thereof Partes
  4. Subitem 8415.90.10 Evaporator units (indoor) of split-system air conditioners (system with separate elements), with a capacity of 30,000 frigories/hour or less Unidades evaporadoras (internas) de aparelho de ar-condicionado do tipo split-system (sistema com elementos separados), com capacidade inferior ou igual a 30.000 frigorias/hora

Other NCM codes under HS 8415.90

8415.90.20 Split AC outdoor units, max 30,000 frigories/hUnidades condensadoras (externas) de aparelho de ar-condicionado do tipo split-system (sistema com elementos separados), com capacidade inferior ou igual a 30.000 frigorias/hora 8415.90.90 Other air conditioner partsOutras

Questions about NCM 8415.90.10

What is NCM 8415.90.10?

NCM 8415.90.10 (84159010) is the Brazilian (Mercosur) code for split AC indoor units, max 30,000 frigories/h. Its official Portuguese description is “Unidades evaporadoras (internas) de aparelho de ar-condicionado do tipo split-system (sistema com elementos separados), com capacidade inferior ou igual a 30.000 frigorias/hora”.

What is the HS code for NCM 8415.90.10?

HS 8415.90 (Air conditioning machines; with motor driven fan and elements for temperature control, parts thereof). 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 8415.90.10?

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.