Brazil NCM · 8-digit code

NCM 9703.90.00 – Original sculptures up to 100 years old

NCM 9703.90.00 (also written 97039000) is Brazil's code for original sculptures up to 100 years old. Its first 6 digits are HS code 9703.90.

Official description of NCM 9703.90.00

PortuguêsOfficial
Outras
EnglishUnofficial translation

Sculptures and statuary; original, in any material, of an age not exceeding 100 years

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

How to read NCM 9703.90.00

97Chapter 03Heading 90Subheading

HS code 9703.90
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 97.03 Sculptures and statuary; original, in any material Produções originais de arte estatuária ou de escultura, de quaisquer matérias.
  3. Subheading 9703.90 Sculptures and statuary; original, in any material, of an age not exceeding 100 years
  4. Subitem 9703.90.00 Sculptures and statuary; original, in any material, of an age not exceeding 100 years Outras

Questions about NCM 9703.90.00

What is NCM 9703.90.00?

NCM 9703.90.00 (97039000) is the Brazilian (Mercosur) code for original sculptures up to 100 years old. Its official Portuguese description is “Outras”.

What is the HS code for NCM 9703.90.00?

HS 9703.90 (Sculptures and statuary; original, in any material, of an age not 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 9703.90.00?

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.