WHAT IS NCM
NCM means NCM and this is an eight-digit code established by the Brazilian Government to identify the nature of the goods and promote the development of international trade, as well as to facilitate the collection and analysis of foreign trade statistics.
Any goods imported or purchased in Brazil, must have an NCM code on your legal documentation (invoice, legal books, etc.), whose goal is to classify the items according to the MERCOSUR regulations.
The NCM was adopted in January 1995 by Argentina, Brazil, Paraguay and Uruguay and is based on the HS (harmonized commodity description and coding system). For this reason there is the initials NCM/SH.
SH is an international method of classification of goods containing a code structure with the description of specific characteristics of products, as for example, the origin of the product, materials that make up and your application.
Of the eight digits that make up the NCM, the first six are the HS classifications. The last two digits are part of MERCOSUR's own specifications.
A survey by the NCM code 0102.10.10 makes it possible to determine that it is:
010210-pure-bred breeding animals
01021010-Pregnant or creates.
The tax classification of goods is a matter for the IRS (internal revenue service). From 1 January 2010 became the compulsory inclusion of categorization NCM/SH of the products in the tax documents.
You can find tables with NCM codes. There is also the possibility to search on the website of the Irs, introducing the product description or by searching according to the codes of chapter, heading, subheading, item and subitem.