{"id":1166,"date":"2025-08-01T01:33:26","date_gmt":"2025-08-01T01:33:26","guid":{"rendered":"https:\/\/toexceed.com.br\/blog\/?p=1166"},"modified":"2026-08-01T05:40:53","modified_gmt":"2026-08-01T05:40:53","slug":"o-que-e-ncm-e-como-classifica-lo-corretamente","status":"publish","type":"post","link":"https:\/\/toexceed.com.br\/blog\/2025\/08\/01\/o-que-e-ncm-e-como-classifica-lo-corretamente\/","title":{"rendered":"O que \u00e9 NCM e como classific\u00e1-lo corretamente"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A <strong>Nomenclatura Comum do Mercosul (NCM)<\/strong> \u00e9 a sigla para o c\u00f3digo de classifica\u00e7\u00e3o fiscal de mercadorias. Ele \u00e9, de fato, a base para todas as opera\u00e7\u00f5es de com\u00e9rcio exterior no Brasil e nos pa\u00edses do Mercosul. O NCM \u00e9 um c\u00f3digo de <strong>oito d\u00edgitos<\/strong> que identifica qualquer produto. Desse modo, o seu prop\u00f3sito \u00e9 padronizar a classifica\u00e7\u00e3o e facilitar a tributa\u00e7\u00e3o e a fiscaliza\u00e7\u00e3o.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">O que \u00e9 NCM?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">O NCM \u00e9 uma extens\u00e3o do <strong>Sistema Harmonizado (SH)<\/strong>, um padr\u00e3o global de classifica\u00e7\u00e3o. O SH, por sua vez, usa 6 d\u00edgitos. O NCM adiciona mais 2, totalizando 8. Isso oferece mais detalhes para a classifica\u00e7\u00e3o fiscal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A estrutura do c\u00f3digo funciona assim:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Cap\u00edtulo (2 primeiros d\u00edgitos):<\/strong> Indica a categoria mais ampla do produto (por exemplo, &#8220;85&#8221; para M\u00e1quinas e aparelhos el\u00e9tricos).<\/li>\n\n\n\n<li><strong>Posi\u00e7\u00e3o (3\u00ba e 4\u00ba d\u00edgitos):<\/strong> Detalha o produto dentro do cap\u00edtulo (por exemplo, &#8220;85.17&#8221; para Telefones, aparelhos de telecomunica\u00e7\u00e3o).<\/li>\n\n\n\n<li><strong>Subposi\u00e7\u00e3o (5\u00ba e 6\u00ba d\u00edgitos):<\/strong> Oferece um n\u00edvel de detalhe ainda maior (por exemplo, &#8220;8517.12&#8221; para Smartphones).<\/li>\n\n\n\n<li><strong>Item e Subitem (7\u00ba e 8\u00ba d\u00edgitos):<\/strong> Desdobramentos espec\u00edficos do Mercosul. Eles, por sua vez, classificam o produto de forma mais precisa (por exemplo, &#8220;8517.12.31&#8221; para certos smartphones).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Por que a NCM \u00e9 t\u00e3o importante?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A NCM \u00e9 um pilar do com\u00e9rcio exterior. A sua correta classifica\u00e7\u00e3o \u00e9 crucial por diversas raz\u00f5es:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tributa\u00e7\u00e3o:<\/strong> A NCM define a al\u00edquota do Imposto de Importa\u00e7\u00e3o (II) e influencia outros tributos.<\/li>\n\n\n\n<li><strong>Fiscaliza\u00e7\u00e3o:<\/strong> A NCM informa \u00e0 Receita Federal e a outros \u00f3rg\u00e3os (como ANVISA e MAPA) se o produto precisa de licen\u00e7as.<\/li>\n\n\n\n<li><strong>Benef\u00edcios fiscais:<\/strong> A NCM \u00e9 a base para o uso de regimes especiais (Drawback e Ex-Tarif\u00e1rio) e para a aplica\u00e7\u00e3o de acordos comerciais.<\/li>\n\n\n\n<li><strong>Documenta\u00e7\u00e3o:<\/strong> A NCM \u00e9 um campo obrigat\u00f3rio na <strong>Nota Fiscal Eletr\u00f4nica (NF-e)<\/strong> e na <strong>Declara\u00e7\u00e3o de Importa\u00e7\u00e3o (DI\/DUIMP)<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Como classificar o NCM corretamente<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Classificar o NCM exige aten\u00e7\u00e3o aos detalhes e o uso de ferramentas oficiais.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Conhe\u00e7a o produto:<\/strong> Voc\u00ea precisa saber a composi\u00e7\u00e3o, a fun\u00e7\u00e3o e as caracter\u00edsticas t\u00e9cnicas do produto.<\/li>\n\n\n\n<li><strong>Consulte o Sistema Classif da Receita Federal:<\/strong> Esta \u00e9 a ferramenta oficial e mais confi\u00e1vel para consultar a NCM no Brasil. Al\u00e9m disso, voc\u00ea pode buscar por palavra-chave ou navegar pelos cap\u00edtulos.<\/li>\n\n\n\n<li><strong>Use as Regras de Interpreta\u00e7\u00e3o (RGI):<\/strong> S\u00e3o 6 regras globais que guiam a classifica\u00e7\u00e3o. Desse modo, elas te ajudar\u00e3o a classificar produtos mistos, kits e pe\u00e7as.<\/li>\n\n\n\n<li><strong>Consulte as NESH:<\/strong> As Notas Explicativas do Sistema Harmonizado (NESH) s\u00e3o o &#8220;manual&#8221; da NCM. Elas, por sua vez, fornecem detalhes e exemplos que orientam a classifica\u00e7\u00e3o para produtos mais complexos.<\/li>\n\n\n\n<li><strong>Considere um especialista:<\/strong> Se a sua empresa tem produtos complexos ou um grande cat\u00e1logo, a consultoria de um despachante aduaneiro pode garantir a precis\u00e3o do c\u00f3digo e minimizar os riscos.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Em suma, a correta classifica\u00e7\u00e3o do NCM \u00e9 um pilar da boa gest\u00e3o aduaneira e tribut\u00e1ria. Al\u00e9m disso, ela garante a fluidez de suas opera\u00e7\u00f5es e evita multas.<br><br>Quer dominar os processos de com\u00e9rcio exterior e tamb\u00e9m aprender o ingl\u00eas t\u00e9cnico da \u00e1rea para negociar com confian\u00e7a? Conhe\u00e7a nosso curso e prepare-se para atuar no mercado global: <strong><a href=\"https:\/\/toexceed.com.br\/curso-comercio-exterior.html\" target=\"_blank\" rel=\"noreferrer noopener\">Curso Com\u00e9rcio Exterior na Pr\u00e1tica + Ingl\u00eas T\u00e9cnico<\/a><\/strong>.<\/p>\n\n\n\n<div class=\"wp-block-group toexceed-course-cta has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n\n    \n    <div class=\"toexceed-course-cta__glow toexceed-course-cta__glow--one\"><\/div>\n    <div class=\"toexceed-course-cta__glow toexceed-course-cta__glow--two\"><\/div>\n    \n\n    \n    <div class=\"wp-block-columns are-vertically-aligned-center toexceed-course-cta__container is-layout-flex wp-container-core-columns-is-layout-80868740 wp-block-columns-is-layout-flex\">\n\n        \n        <div class=\"wp-block-column is-vertically-aligned-center toexceed-course-cta__content is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:60%\">\n\n            \n            <p class=\"toexceed-course-cta__tag wp-block-paragraph\">\n                Forma\u00e7\u00e3o pr\u00e1tica em Com\u00e9rcio Exterior\n            <\/p>\n            \n\n            \n            <h2 class=\"wp-block-heading toexceed-course-cta__title\">\n                Domine Com\u00e9rcio Exterior e\n                <mark>Ingl\u00eas T\u00e9cnico em 4 meses<\/mark>\n            <\/h2>\n            \n\n            \n            <p class=\"toexceed-course-cta__description wp-block-paragraph\">\n                O \u00fanico treinamento com simulador pr\u00e1tico que ensina ingl\u00eas e com\u00e9rcio exterior juntos, em apenas 4 meses.\n            <\/p>\n            \n\n            \n            <ul class=\"toexceed-course-cta__benefits wp-block-list\">\n                \n                <li>Conhecimento pr\u00e1tico sobre as atividades de com\u00e9rcio exterior<\/li>\n                \n\n                \n                <li>Ingl\u00eas t\u00e9cnico para e-mails, liga\u00e7\u00f5es, reuni\u00f5es e documentos<\/li>\n                \n            <\/ul>\n            \n\n            \n            <div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n\n                \n                <div class=\"wp-block-button toexceed-course-cta__button\">\n                    <a\n                        class=\"wp-block-button__link wp-element-button\"\n                        href=\"https:\/\/toexceed.com.br\/treinamento-comercio-exterior.html\"\n                        target=\"_blank\"\n                        rel=\"noopener noreferrer\"\n                    >\n                        Conhecer o curso <span aria-hidden=\"true\">\u2192<\/span>\n                    <\/a>\n                <\/div>\n                \n\n            <\/div>\n            \n\n        <\/div>\n        \n\n        \n        <div class=\"wp-block-column is-vertically-aligned-center toexceed-course-cta__image-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:40%\">\n\n            \n            <figure class=\"wp-block-image size-full toexceed-course-cta__image\">\n                <img decoding=\"async\"\n                    src=\"https:\/\/toexceed.com.br\/img\/pdacomex\/7.png\"\n                    alt=\"Curso de Com\u00e9rcio Exterior e Ingl\u00eas T\u00e9cnico da Toexceed\"\n                    loading=\"lazy\"\n                >\n            <\/figure>\n            \n\n        <\/div>\n        \n\n    <\/div>\n    \n\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A Nomenclatura Comum do Mercosul (NCM) \u00e9 a sigla para o c\u00f3digo de classifica\u00e7\u00e3o fiscal de mercadorias. Ele \u00e9, de fato, a base para todas as opera\u00e7\u00f5es de com\u00e9rcio exterior no Brasil e nos pa\u00edses do Mercosul. O NCM \u00e9 um c\u00f3digo de oito d\u00edgitos que identifica qualquer produto. Desse modo, o seu prop\u00f3sito \u00e9 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8866,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_swt_meta_header_display":false,"_swt_meta_footer_display":false,"_swt_meta_site_title_display":false,"_swt_meta_sticky_header":false,"_swt_meta_transparent_header":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7],"tags":[],"class_list":["post-1166","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comercio-exterior"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>O que \u00e9 NCM e como classific\u00e1-lo corretamente - Toexceed<\/title>\n<meta name=\"description\" content=\"A correta classifica\u00e7\u00e3o do NCM \u00e9 um pilar da boa gest\u00e3o aduaneira e tribut\u00e1ria. 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