Brazil NCM · 8-digit code

NCM 8904.00.00 – Tugs and pusher boats

NCM 8904.00.00 (also written 89040000) is Brazil's code for tugs and pusher boats. Its first 6 digits are HS code 8904.00.

Official description of NCM 8904.00.00

PortuguêsOfficial
Rebocadores e barcos concebidos para empurrar outras embarcações.
EnglishUnofficial translation

Tugs and pusher craft

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

How to read NCM 8904.00.00

89Chapter 04Heading 00Subheading

HS code 8904.00
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 89.04 Tugs and pusher craft Rebocadores e barcos concebidos para empurrar outras embarcações.
  3. Subheading 8904.00 Tugs and pusher craft
  4. Subitem 8904.00.00 Tugs and pusher craft Rebocadores e barcos concebidos para empurrar outras embarcações.

Questions about NCM 8904.00.00

What is NCM 8904.00.00?

NCM 8904.00.00 (89040000) is the Brazilian (Mercosur) code for tugs and pusher boats. Its official Portuguese description is “Rebocadores e barcos concebidos para empurrar outras embarcações.”.

What is the HS code for NCM 8904.00.00?

HS 8904.00 (Tugs and pusher craft). 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 8904.00.00?

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.