NCM Codes for Medical Devices
BR-unique
The NCM (Nomenclatura Comum do MERCOSUL — MERCOSUL Common Nomenclature) is Brazil's product classification system for customs and trade purposes, based on the Harmonised System (HS). Every medical device imported into Brazil must be assigned an NCM code, which determines the applicable import duty rate and whether an ANVISA Import Licence (LI) is required.
Key NCM chapters for medical devices
| NCM Chapter | Product category |
|---|---|
| Chapter 84 | Mechanical and electrical medical equipment (autoclaves, infusion pumps, dialysis machines) |
| Chapter 85 | Electro-diagnostic equipment, electromedical instruments (ECG, MRI, CT, ultrasound) |
| Chapter 90 | Optical, photographic, measuring and medical instruments (syringes, catheters, surgical instruments) |
| Chapter 39 | Plastics — disposable medical devices (gloves, tubing, blood bags) |
Finding the right NCM code
- Use the Brazilian government's NCM search tool.
- Consult a licensed Brazilian customs broker (despachante aduaneiro) — essential for complex devices.
- Cross-reference with the TIPI (Tabela de Incidência do IPI) to determine applicable tax rates.
Official sources
Verify all information against official ANVISA sources before making regulatory decisions.