The Mercosur Common Nomenclature (Nomenclatura Comum do Mercosul – NCM), is a system that allows a numerical identification for imported and exported goods, for fiscal and administrative purposes. NCM is based on the Harmonized Commodity Description and Coding System, maintained by the World Customs Organization (WCO), which was created to improve and facilitate international trade and its statistical control.
- Classification and presentation of the NCM code to be used for the product.
- Review of the classifications practiced;
- Develop a consultation process at Brazil Federal Revenue to avoid divergent interpretations about the tax classification to be used.