Brazil NCM · 8-digit subitem

NCM 8704.32.30 – Spark-ignition reefer/insulated trucks, over 5 t

NCM 8704.32.30 (also written 87043230) is Brazil's code for spark-ignition reefer/insulated trucks, over 5 t. Its first 6 digits are HS code 8704.32.

Official description of NCM 8704.32.30

PortuguêsOfficial
Frigoríficos ou isotérmicos
EnglishUnofficial translation

Refrigerated or insulated

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

How to read NCM 8704.32.30

87Chapter 04Heading 32Subheading

HS code 8704.32
Same in every country

3Item 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 8704.3 Other, with only spark-ignition internal combustion piston engine: Outros, unicamente com motor de pistão, de ignição por centelha (faísca):
  4. Subheading 8704.32 Vehicles; with only spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. exceeding 5 tonnes), n.e.c. in item no 8704.1 De peso em carga máxima (bruto) superior a 5 toneladas
  5. Subitem 8704.32.30 Refrigerated or insulated Frigoríficos ou isotérmicos

Other NCM codes under HS 8704.32

8704.32.10 Spark-ignition truck chassis-cabs, GVW over 5 tChassis com motor e cabina 8704.32.20 Spark-ignition tipper trucks, GVW over 5 tonnesCom caixa basculante 8704.32.90 Other spark-ignition trucks, GVW over 5 tonnesOutros

Questions about NCM 8704.32.30

What is NCM 8704.32.30?

NCM 8704.32.30 (87043230) is the Brazilian (Mercosur) code for spark-ignition reefer/insulated trucks, over 5 t. Its official Portuguese description is “Frigoríficos ou isotérmicos”.

What is the HS code for NCM 8704.32.30?

HS 8704.32 (Vehicles; with only spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. 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 8704.32.30?

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.