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O que é NCM | Canal de Inteligência
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FACEBOOK

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O que é NCM

NCM significa “Nomenclatura Comum do Mercosul” e trata-se de um código de oito dígitos estabelecido pelo Governo Brasileiro para identificar a natureza das mercadorias e promover o desenvolvimento do comércio internacional, além de facilitar a coleta e análise das estatísticas do comércio exterior.

Qualquer mercadoria, importada ou comprada no Brasil, deve ter um código NCM na sua documentação legal (nota fiscal, livros legais, etc.), cujo objetivo é classificar os itens de acordo com regulamentos do Mercosul.

A NCM foi adotada em janeiro de 1995 pela Argentina, Brasil, Paraguai e Uruguai e tem como base o SH (Sistema Harmonizado de Designação e Codificação de Mercadorias). Por esse motivo existe a sigla NCM/SH.

O SH é um método internacional de classificação de mercadorias que contém uma estrutura de códigos com a descrição de características específicas dos produtos, como por exemplo, origem do produto, materiais que o compõe e sua aplicação.

Dos oito dígitos que compõem a NCM, os seis primeiros são classificações do SH. Os dois últimos dígitos fazem parte das especificações próprias do Mercosul.

Estrutura da NCM

Uma pesquisa pelo código NCM 0102.10.10 permite determinar que se trata de:

01 – Animais Vivos
0102 – Animais Vivos da Espécie Bovina
010210 – Reprodutores de Raça Pura
01021010 – Prenhes ou com cria ao pé.

A classificação fiscal de mercadorias é de competência da SRF (Secretaria da Receita Federal). A partir do dia 1 de Janeiro de 2010 passou a ser obrigatória a inclusão da categorização NCM/SH dos produtos nos documentos fiscais.

É possível encontrar tabelas com os códigos NCM. Também há a possibilidade de pesquisar no site da Receita Federal, introduzindo a descrição do produto ou pesquisando de acordo com os códigos de capítulo, posição, subposição, item e subitem.

Lista de Capítulos

  00 – SERVIÇOS
  01 – Animais vivos
  02 – Carnes e miudezas, comestíveis
  03 – Peixes e crustáceos, moluscos e outros invertebrados aquáticos
  04 – Leite e lacticínios; ovos de aves;mel natural; produtos comestíveis de origem animal,não especificados nem compreendidos noutros Capítulos
  05 – Outros produtos de origem animal, não especificados nem compreendidos noutros Capítulos
  06 – Plantas vivas e produtos de floricultura
  07 – Produtos hortícolas, plantas, raízes e tubérculos, comestíveis
  08 – Frutas; cascas de frutos cítricos e de melões
  09 – Café, chá, mate e especiarias
  10 – Cereais
  11 – Produtos da indústria de moagem; malte; amidos e féculas; inulina; glúten de trigo
  12 – Sementes e frutos oleaginosos; grãos, sementes e frutos diversos; plantas industriais ou medicinais; palhas e forragens

Fonte: http://homologacao.brasilglobalnet.gov.br/ClassificacaoNCM/Pesquisa/frmPesqNCMFull.aspx?tipoPesquisa=1

http://www.significados.com.br/ncm/


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