Brazil NCM · 8-digit code

NCM 9405.39.00 – Christmas tree lighting sets, not LED-only

NCM 9405.39.00 (also written 94053900) is Brazil's code for christmas tree lighting sets, not LED-only. Its first 6 digits are HS code 9405.39.

Official description of NCM 9405.39.00

PortuguêsOfficial
Outras
EnglishUnofficial translation

Luminaires and light fittings; electric, lighting strings of a kind used for Christmas trees, for other than use solely with light-emitting diode (LED) light sources

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

How to read NCM 9405.39.00

94Chapter 05Heading 39Subheading

HS code 9405.39
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 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, n.e.c.; illuminated signs, illuminated name-plates and the like; prefabricated buildings Móveis; mobiliário médico-cirúrgico; colchões, almofadas e semelhantes; luminárias e aparelhos de iluminação não especificados nem compreendidos noutros Capítulos; anúncios, cartazes ou tabuletas e placas indicadoras, luminosos e artigos semelhantes; construções pré-fabricadas.
  2. Heading 94.05 Luminaires and light fittings; including searchlights, spotlights and parts thereof, n.e.c.; illuminated signs, name-plates and the like, having permanently fixed light source and parts thereof n.e.c. or included Luminárias e aparelhos de iluminação (incluindo os projetores), e suas partes, não especificados nem compreendidos noutras posições; anúncios, cartazes ou tabuletas e placas indicadoras, luminosos, e artigos semelhantes, que contenham uma fonte luminosa fixa permanente, e suas partes não especificadas nem compreendidas noutras posições.
  3. Group 9405.3 Electric lighting sets of a kind used for Christmas trees: Guirlandas elétricas do tipo utilizado em árvores de Natal:
  4. Subheading 9405.39 Luminaires and light fittings; electric, lighting strings of a kind used for Christmas trees, for other than use solely with light-emitting diode (LED) light sources
  5. Subitem 9405.39.00 Luminaires and light fittings; electric, lighting strings of a kind used for Christmas trees, for other than use solely with light-emitting diode (LED) light sources Outras

Questions about NCM 9405.39.00

What is NCM 9405.39.00?

NCM 9405.39.00 (94053900) is the Brazilian (Mercosur) code for christmas tree lighting sets, not LED-only. Its official Portuguese description is “Outras”.

What is the HS code for NCM 9405.39.00?

HS 9405.39 (Luminaires and light fittings; electric, lighting strings of a kind used for Christmas trees, for other than use solely with light-emitting diode (LED) light sources). 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 9405.39.00?

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.