Brazil NCM · 8-digit code

NCM 8438.90.00 – Parts of food and drink processing machinery

NCM 8438.90.00 (also written 84389000) is Brazil's code for parts of food and drink processing machinery. Its first 6 digits are HS code 8438.90.

Official description of NCM 8438.90.00

PortuguêsOfficial
Partes
EnglishUnofficial translation

Machinery; parts of those machines used in the industrial preparation or manufacture of food or drink

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

How to read NCM 8438.90.00

84Chapter 38Heading 90Subheading

HS code 8438.90
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 84 Machinery and mechanical appliances, boilers, nuclear reactors; parts thereof Reatores nucleares, caldeiras, máquinas, aparelhos e instrumentos mecânicos, e suas partes.
  2. Heading 84.38 Machinery n.e.c. in this chapter, for the industrial preparation or manufacture of food or drink; other than machinery for extraction or preparation of animal or fixed vegetable or microbial fats or oils Máquinas e aparelhos não especificados nem compreendidos noutras posições do presente Capítulo, para preparação ou fabricação industrial de alimentos ou de bebidas, exceto as máquinas e aparelhos para extração ou preparação de óleos ou gorduras vegetais ou de origem microbiana, fixos, ou de animais.
  3. Subheading 8438.90 Machinery; parts of those machines used in the industrial preparation or manufacture of food or drink
  4. Subitem 8438.90.00 Machinery; parts of those machines used in the industrial preparation or manufacture of food or drink Partes

Questions about NCM 8438.90.00

What is NCM 8438.90.00?

NCM 8438.90.00 (84389000) is the Brazilian (Mercosur) code for parts of food and drink processing machinery. Its official Portuguese description is “Partes”.

What is the HS code for NCM 8438.90.00?

HS 8438.90 (Machinery; parts of those machines used in the industrial preparation or manufacture of food or drink). 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 8438.90.00?

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.