Brazil NCM · 8-digit code

NCM 8504.23.00 – Liquid dielectric transformers, over 10,000 kVA

NCM 8504.23.00 (also written 85042300) is Brazil's code for liquid dielectric transformers, over 10,000 kVA. Its first 6 digits are HS code 8504.23.

Official description of NCM 8504.23.00

PortuguêsOfficial
De potência superior a 10.000 kVA
EnglishUnofficial translation

Electrical transformers; liquid dielectric, having a power handling capacity exceeding 10,000kVA

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

How to read NCM 8504.23.00

85Chapter 04Heading 23Subheading

HS code 8504.23
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 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers; television image and sound recorders and reproducers, parts and accessories of such articles Máquinas, aparelhos e materiais elétricos, e suas partes; aparelhos de gravação ou de reprodução de som, aparelhos de gravação ou de reprodução de imagens e de som em televisão, e suas partes e acessórios.
  2. Heading 85.04 Electric transformers, static converters (e.g. rectifiers) and inductors Transformadores elétricos, conversores elétricos estáticos (retificadores, por exemplo), bobinas de reatância e de autoindução.
  3. Group 8504.2 Liquid dielectric transformers: Transformadores de dielétrico líquido:
  4. Subheading 8504.23 Electrical transformers; liquid dielectric, having a power handling capacity exceeding 10,000kVA
  5. Subitem 8504.23.00 Electrical transformers; liquid dielectric, having a power handling capacity exceeding 10,000kVA De potência superior a 10.000 kVA

Questions about NCM 8504.23.00

What is NCM 8504.23.00?

NCM 8504.23.00 (85042300) is the Brazilian (Mercosur) code for liquid dielectric transformers, over 10,000 kVA. Its official Portuguese description is “De potência superior a 10.000 kVA”.

What is the HS code for NCM 8504.23.00?

HS 8504.23 (Electrical transformers; liquid dielectric, having a power handling capacity exceeding 10,000kVA). 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 8504.23.00?

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.