Brazil: New Common Nomenclature for Mercosur

Since January 1st, 2019, a new common nomenclature for Mercosur (NCM) has been in place which includes new units of measure for foreign trade on the NF-e portal (electronic nota fiscal, e-invoicing).

 

NCM Table Codes

In November 2018, Technical Note 2016.003 (Version 1.50) has been published which addresses changes to the NCM tables used for the NF-e. The Technical note includes nine new codes while excluding nine old ones from the NCM table. The changes are based on the Camex-Resolutions 58/2018 and 71/2018 as well as the definition of the Receita Federal Brasil (RFB) and the ministry for development, industry and trade (MDIC).

 

Included NCM-Codes: Excluded NCM-Codes:
27075000 27075010
31053010 27075090
31053090 29091920
38237030 30039097
54033100 30049097
99980101 31053000
99980101 38237040
99980201 54033110
99980202. 27075010

Due to the changes, companies need to examine the tax classification of all of their products and implement potentially necessary changes.

 

Import, Export and Special Provisions

The need for examination also applies to import and export activities whose tax classification has not been finalized.

 

Die entsprechenden regulatorischen Veränderungen könnten auch für Ihr Unternehmen hinsichtlich Customizing oder Wartung ihres ERP / SAP Systems relevant sein. Kontaktieren Sie uns gerne, um herauszufinden, inwiefern die neuen Regelungen Ihrerseits eine Reaktion erfordern – wir beraten Sie kompetent und zeitnah!

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