Brazil NCM · 8-digit code

NCM 8701.23.00 – Spark-ignition hybrid road tractors

NCM 8701.23.00 (also written 87012300) is Brazil's code for spark-ignition hybrid road tractors. Its first 6 digits are HS code 8701.23.

Official description of NCM 8701.23.00

PortuguêsOfficial
Equipados para propulsão, simultaneamente, com motor de pistão de ignição por centelha (faísca) e motor elétrico
EnglishUnofficial translation

Tractors; road tractors for semi-trailers, with both spark-ignition internal combustion piston engine and electric motors for propulsion

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

How to read NCM 8701.23.00

87Chapter 01Heading 23Subheading

HS code 8701.23
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 87 Vehicles; other than railway or tramway rolling stock, and parts and accessories thereof Veículos automóveis, tratores, ciclos e outros veículos terrestres, suas partes e acessórios.
  2. Heading 87.01 Tractors; (other than tractors of heading no 8709) Tratores (exceto os carros-tratores da posição 87.09).
  3. Group 8701.2 Road tractors for semi-trailers: Tratores rodoviários para semirreboques:
  4. Subheading 8701.23 Tractors; road tractors for semi-trailers, with both spark-ignition internal combustion piston engine and electric motors for propulsion
  5. Subitem 8701.23.00 Tractors; road tractors for semi-trailers, with both spark-ignition internal combustion piston engine and electric motors for propulsion Equipados para propulsão, simultaneamente, com motor de pistão de ignição por centelha (faísca) e motor elétrico

Questions about NCM 8701.23.00

What is NCM 8701.23.00?

NCM 8701.23.00 (87012300) is the Brazilian (Mercosur) code for spark-ignition hybrid road tractors. Its official Portuguese description is “Equipados para propulsão, simultaneamente, com motor de pistão de ignição por centelha (faísca) e motor elétrico”.

What is the HS code for NCM 8701.23.00?

HS 8701.23 (Tractors; road tractors for semi-trailers, with both spark-ignition internal combustion piston engine and electric motors for propulsion). 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 8701.23.00?

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.