Brazil NCM · 8-digit code

NCM 9701.21.00 – Handmade paintings, drawings over 100 years old

NCM 9701.21.00 (also written 97012100) is Brazil's code for handmade paintings, drawings over 100 years old. Its first 6 digits are HS code 9701.21.

Official description of NCM 9701.21.00

PortuguêsOfficial
Quadros, pinturas e desenhos
EnglishUnofficial translation

Paintings, drawings and pastels; executed entirely by hand, other than drawings of heading no. 4906, of an age exceeding 100 years

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

How to read NCM 9701.21.00

97Chapter 01Heading 21Subheading

HS code 9701.21
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 97 Works of art; collectors' pieces and antiques Objetos de arte, de coleção e antiguidades.
  2. Heading 97.01 Paintings, drawings and pastels, executed entirely by hand; not drawings of heading no. 4906 and not hand-painted, hand-decorated manufactured articles; collages, mosaics and similar decorative plaques Quadros, pinturas e desenhos, feitos inteiramente à mão, exceto os desenhos da posição 49.06 e os artigos manufaturados decorados à mão; colagens, mosaicos e quadros decorativos semelhantes.
  3. Group 9701.2 Of an age exceeding 100 years: Com mais de 100 anos:
  4. Subheading 9701.21 Paintings, drawings and pastels; executed entirely by hand, other than drawings of heading no. 4906, of an age exceeding 100 years
  5. Subitem 9701.21.00 Paintings, drawings and pastels; executed entirely by hand, other than drawings of heading no. 4906, of an age exceeding 100 years Quadros, pinturas e desenhos

Questions about NCM 9701.21.00

What is NCM 9701.21.00?

NCM 9701.21.00 (97012100) is the Brazilian (Mercosur) code for handmade paintings, drawings over 100 years old. Its official Portuguese description is “Quadros, pinturas e desenhos”.

What is the HS code for NCM 9701.21.00?

HS 9701.21 (Paintings, drawings and pastels; executed entirely by hand, other than drawings of heading no. 4906, of an age exceeding 100 years). 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 9701.21.00?

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.