Brazil parcel declarations: check NCM and tax-code data
New validation checks apply to Brazil’s DIR parcel declarations from 1 October 2026. UK sellers should confirm the product-data handover with their shipping provider; invalid data can prevent registration.
- Who this affects
- UK retailers sending parcels to Brazil for clearance through a DIR declaration, and the postal or courier operators submitting it.
- Seller action
- Check before sending affected goods
Confirm the product classification and data handover with your shipping provider. Ask the Brazilian filing operator how it validates NCM and the separate cClassTrib tax code; resolve any rejected declaration.
- Effective dates / current position
- DIR commodity and tax-code validations apply: — In forceTiming follows the confirmed published schedule; it is not a fresh legal review. The official notice gives a date, not a precise commencement hour. Brasília calendar time is used for display, not as a carrier cutoff. This milestone concerns DIR data validation, not a new tax rate. Date-only changes use the calendar day in America/Sao Paulo.
- Last reviewed
- 3 Oct 2026 — an editorial source check, separate from automatic timing.
- Official source
- Open the primary source ↗
Updates to this article
First published after checking Siscomex notice 101/2026, subsequent notices and Receita Federal’s declaration guidance. Distinguished the filing operator’s role, commodity and tax codes, and the 1 October application date from this article’s publication date.
Read the Brazil destination guide
What changed on 1 October?
Siscomex notice 101/2026, published on 28 September 2026, introduced two validation rules for the Declaração de Importação de Remessa (DIR) from 1 October 2026:
- The NCM field must contain at least the first six digits of a valid commodity classification.
- The separate cClassTrib field must contain a valid six-digit tax-classification code.
If these checks fail, Siscomex Remessa rejects the transmission and the DIR is not registered. This notice concerns declaration data; it does not announce a new parcel tax rate.

Who submits the declaration?
Receita Federal says that only the Brazilian postal operator or courier registers a DIR in Siscomex Remessa. Its information comes from shipping documents, invoices and electronic data. Other declaration routes have their own rules: this is not a new instruction for every UK seller to file directly in the Brazilian system.
What I would check before dispatch
- Check the product classification. Give your provider a specific description and accurate classification information. Ask it to confirm the Brazilian NCM mapping and any additional digits it needs.
- Keep the two codes distinct. Do not copy the commodity code into cClassTrib or guess a tax code. Ask the Brazilian filing operator how it obtains and validates that field.
- Test the handover. Ask your platform or fulfilment provider whether both fields reach the operator submitting the DIR.
- Resolve rejections. If registration fails, ask which field needs correcting and obtain confirmation of successful registration before treating the issue as closed.
Keep separate changes separate
This operational notice is separate from the Remessa Conforme law on parcel values and seller records. Product restrictions, recipient information and the appropriate clearance route still need checking. Use the pre-dispatch checklist to prepare the supporting information.
Official sources
- Siscomex: Importação nº 101/2026 — required fields, rejection consequence and 1 October application date.
- Receita Federal: customs declarations — who registers a DIR and where its information comes from.