Brazil NCM · 8-digit subitem

NCM 8704.23.90 – Other diesel trucks, GVW over 20 tonnes

NCM 8704.23.90 (also written 87042390) is Brazil's code for other diesel trucks, GVW over 20 tonnes. Its first 6 digits are HS code 8704.23.

Official description of NCM 8704.23.90

PortuguêsOfficial
Outros
EnglishUnofficial translation

Other

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

How to read NCM 8704.23.90

87Chapter 04Heading 23Subheading

HS code 8704.23
Same in every country

9Item 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 8704.23 Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a g.v.w. exceeding 20 tonnes), n.e.c. in item no 8704.1 De peso em carga máxima (bruto) superior a 20 toneladas
  5. Subitem 8704.23.90 Other Outros

Other NCM codes under HS 8704.23

8704.23.10 Diesel truck chassis-cabs, GVW over 20 tonnesChassis com motor e cabina 8704.23.20 Diesel tipper trucks, GVW over 20 tonnesCom caixa basculante 8704.23.30 Diesel reefer/insulated trucks, GVW over 20 tFrigoríficos ou isotérmicos 8704.23.40 Diesel log forwarders with crane, 126 kW or moreDe chassis articulado, para o transporte de troncos (forwarder), com grua incorporada, de potência máxima igual ou superior a 126 kW (170 HP)

Questions about NCM 8704.23.90

What is NCM 8704.23.90?

NCM 8704.23.90 (87042390) is the Brazilian (Mercosur) code for other diesel trucks, GVW over 20 tonnes. Its official Portuguese description is “Outros”.

What is the HS code for NCM 8704.23.90?

HS 8704.23 (Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a g.v.w. exceeding 20 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 8704.23.90?

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.