Brazil NCM · 8-digit code

NCM 8543.40.00 – Electronic cigarettes and personal vaporisers

NCM 8543.40.00 (also written 85434000) is Brazil's code for electronic cigarettes and personal vaporisers. Its first 6 digits are HS code 8543.40.

Official description of NCM 8543.40.00

PortuguêsOfficial
Cigarros eletrônicos e dispositivos de vaporização elétricos de uso pessoal semelhantes
EnglishUnofficial translation

Electrical machines and apparatus; electronic cigarettes and similar personal electric vaporising devices

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

How to read NCM 8543.40.00

85Chapter 43Heading 40Subheading

HS code 8543.40
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 85.43 Electrical machines and apparatus; having individual functions, not specified or included elsewhere in this chapter Máquinas e aparelhos elétricos com função própria, não especificados nem compreendidos noutras posições do presente Capítulo.
  3. Subheading 8543.40 Electrical machines and apparatus; electronic cigarettes and similar personal electric vaporising devices
  4. Subitem 8543.40.00 Electrical machines and apparatus; electronic cigarettes and similar personal electric vaporising devices Cigarros eletrônicos e dispositivos de vaporização elétricos de uso pessoal semelhantes

Questions about NCM 8543.40.00

What is NCM 8543.40.00?

NCM 8543.40.00 (85434000) is the Brazilian (Mercosur) code for electronic cigarettes and personal vaporisers. Its official Portuguese description is “Cigarros eletrônicos e dispositivos de vaporização elétricos de uso pessoal semelhantes”.

What is the HS code for NCM 8543.40.00?

HS 8543.40 (Electrical machines and apparatus; electronic cigarettes and similar personal electric vaporising devices). 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 8543.40.00?

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.