Brazil NCM · 8-digit subitem

NCM 8704.21.20 – Diesel tipper trucks, GVW up to 5 tonnes

NCM 8704.21.20 (also written 87042120) is Brazil's code for diesel tipper trucks, GVW up to 5 tonnes. Its first 6 digits are HS code 8704.21.

Official description of NCM 8704.21.20

PortuguêsOfficial
Com caixa basculante
EnglishUnofficial translation

With tipping body

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

How to read NCM 8704.21.20

87Chapter 04Heading 21Subheading

HS code 8704.21
Same in every country

2Item 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 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 87.04 Vehicles; for the transport of goods Veículos automóveis para transporte de mercadorias.
  3. Group 8704.2 Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): Outros, unicamente com motor de pistão, de ignição por compressão (diesel ou semidiesel):
  4. Subheading 8704.21 Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a gvw not exceeding 5 tonnes), n.e.c. in item no 8704.1 De peso em carga máxima (bruto) não superior a 5 toneladas
  5. Subitem 8704.21.20 With tipping body Com caixa basculante

Other NCM codes under HS 8704.21

8704.21.10 Diesel truck chassis-cabs, GVW up to 5 tonnesChassis com motor e cabina 8704.21.30 Diesel reefer/insulated trucks, GVW up to 5 tFrigoríficos ou isotérmicos 8704.21.90 Other diesel trucks, GVW up to 5 tonnesOutros

Questions about NCM 8704.21.20

What is NCM 8704.21.20?

NCM 8704.21.20 (87042120) is the Brazilian (Mercosur) code for diesel tipper trucks, GVW up to 5 tonnes. Its official Portuguese description is “Com caixa basculante”.

What is the HS code for NCM 8704.21.20?

HS 8704.21 (Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a gvw not exceeding 5 tonnes), n.e.c. in item no 8704.1). 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 8704.21.20?

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.