Brazil NCM · 8-digit code

NCM 8903.23.00 – Non-inflatable sailboats over 24 m long

NCM 8903.23.00 (also written 89032300) is Brazil's code for non-inflatable sailboats over 24 m long. Its first 6 digits are HS code 8903.23.

Official description of NCM 8903.23.00

PortuguêsOfficial
De comprimento superior a 24 m
EnglishUnofficial translation

Sailboats; (other than inflatable) with or without auxiliary motor, for pleasure or sports, of a length exceeding 24m

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

How to read NCM 8903.23.00

89Chapter 03Heading 23Subheading

HS code 8903.23
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 89 Ships, boats and floating structures Embarcações e estruturas flutuantes.
  2. Heading 89.03 Yachts and other vessels; for pleasure or sports, rowing boats and canoes Iates e outros barcos e embarcações de recreio ou de esporte; barcos a remos e canoas.
  3. Group 8903.2 Sailboats, other than inflatable, whether or not with auxiliary motor: Barcos à vela, exceto os infláveis, mesmo com motor auxiliar:
  4. Subheading 8903.23 Sailboats; (other than inflatable) with or without auxiliary motor, for pleasure or sports, of a length exceeding 24m
  5. Subitem 8903.23.00 Sailboats; (other than inflatable) with or without auxiliary motor, for pleasure or sports, of a length exceeding 24m De comprimento superior a 24 m

Questions about NCM 8903.23.00

What is NCM 8903.23.00?

NCM 8903.23.00 (89032300) is the Brazilian (Mercosur) code for non-inflatable sailboats over 24 m long. Its official Portuguese description is “De comprimento superior a 24 m”.

What is the HS code for NCM 8903.23.00?

HS 8903.23 (Sailboats; (other than inflatable) with or without auxiliary motor, for pleasure or sports, of a length exceeding 24m). 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 8903.23.00?

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.