Tax Classification of Goods Course

How to correctly interpret and classify a product

Updated with the new rules that approved the Tax Reform, in particular the Amendment to the Constitution 32/23, Complementary Laws 214/24 and 227/25 that replaces the current taxes (ICMS, IPI, ISS, PIS and COFINS) for the new IBS (Goods and Services Tax), CBS (Goods and Services Contribution) and IS (Selective Tax).

Objectives

A correct Tax Classification NCM (Common Mercosur Nomenclature) for products, or even for fixed assets and materials of use and consumption, acquired or sold by companies have direct impact on price, this as a result of the tax cost has a direct relationship with the tax classification of the product and this relationship occurs both in relation to taxes collected on import and those occurring in internal operations of purchases and sales.

With approval of the Tax Reform by Amendment to the Constitution 32/23 and Complementary Laws 214/25 and 227/26 the correct tax classification gained even more expressive relevance, as the NCM assigned to the product began to directly condition the framework in the tax bands (IBS and CBS).

In this sense, the course aims to present and discuss the main criteria used for the correct tax classification of goods, as well as, its importance in the definition of taxes and tax procedures by companies also as a measure of tax planning. Thus, it will be presented and discussed the importance and interactions of NCM with other tax codes (CST, cClassTrib, NVE, EAN/GETIN, CFOP, CEST etc.) and their use by supervisory institutions in the cross-checking of tax, tax and customs information.

Public Target

Manager, managers and analysts of the various departments of the company (tax, import, export, purchasing, sales, costs, supplies, logistics, accounting, etc.), as well as all those directly or indirectly linked to the department tax, tax and customs or who want to join or improve their knowledge in Tax Classification of Goods.

Programmatic Content

1- Tax Reform and the Tax Classification of Goods (NCM)

• Tax Reform: Legislation, objectives and complexities
• The challenges of living with the current system and the new one in the next 6 years
• Five taxes on consumption (ICMS, IPI, ISS, PIS and COFINS) that will be replaced by two Taxes (IBS and CBS) on Value Added
• • CBS & Services Contribution: Unify IPI, PIS and COFINS & 201/01/27
  • • IPI & Only for products with benefits in the Manaus Free Trade Zone
  • IS 01/01/27 Selective Tax
  • IBS (municipal) Goods and Services Tax: Unify ICMS (state) and ISS (municipal) from 2029 to 2032
• Reform Regulation and Effective Schedule
• The Tax Classification gains even more expressive dimension with the Tax Reform
• Aliquots (CBS and IBS)
• • Importance of the correct definition of the NCM in the face of crossings of tax information
• Taxes will be calculated “por out” to replace the current system (inside)
• The new taxes (IBS and CBS) must be reported in the tax documents since 01/01/2026
• Differentiated Regime of IBS and CBS: What it is and how they impact the operations of companies

2- Tax Classification and MNC (Common Mercosur Nomenclature)

• Difference between Tax Classification and NCM
• TIPI (IPI Incidence Table) and TEC (Common External Tariff)
• Legislation (interpretation, scope of standards and use of Formal Consultation)
• Tax and Extra-Fiscal Taxes
• Origin of the Classification of Goods
• National and International Obligation of the use of NCM
• Complexity of the Tax Classification System
• Need for and application of the Goods Classification in international negotiations
• Importance of NCM in tax planning
• Harmonized System (HS) (History and complexity
• Existing nomenclatures: NALADI and its application in negotiations within the framework of the countries belonging to ALADI
• The functions of NCM and its importance to companies
• Harmonized System (SH) NCM Update & Updates
• Impact for Tax Replacement of ICMS
• How NCM is composed
• Consequences of misuse, including within ICMS, PIS and COFINS (CBS and IBS)
• NF-e Technical Notes & Requirements

3- How to define an NCM

• Study of general classification rules
• Harmonized System ^ General Rules of Interpretation (RGI)
• Explanatory Notes to existing functions and types
• NESH ' Explanatory Notes to the Harmonized System (what it is and how to use it correctly)
• Roadmap for classification
• Mixed products (sorted)
• Classification of composite products (Kits)
• Criteria to classify “parte and” parts”
• NVE (NCM Attributes, Attributes and Specifications)
• • Management aspects and importance
  • How it's composed
  • Common errors in filling
  • Consequences for non-observance or errors

4- Tax Reform: impacts on the issuance of tax documents (DF-e) and calculation of taxes

• The various tax codes used in the issuance of NF-e (Electronic Tax Note)
• New fields to be filled in in relation to taxes (IBS, CBS and IS)
• • How to demonstrate the calculation of taxes (IBS and CBS) in tax documents since 01/01/26
• NCM, CST and 4 Specific functions of each code and importance as to the correct definition of the Tax Classification
• • Difference between: NCM and CST and the importance for new taxes (IBS and CBS)
• Tax Reform and the creation of the new tax code ¡ cclasstrib (Tax Classification Code)
• What's cclasstrib and how it should be used
• • Major errors in the definition and use of cclasstrib (Tax Classification Code)
• Operation onerous or non-burdeny for definition of cclasstrib
• Tablecclasstrib and CST for the new Taxes (IBS and CBS)
• When codes cclasstrib, CST and ccredpress will be used
• cClassictrib © Normal Taxation, Zero Rate and Rate Reduction © What cclasstrib use?
• • How to demonstrate the calculation of taxes (IBS and CBS) in tax documents with benefits since 01/01/2026
  • Importance of the correct NCM for the definition of cclasstrib correct 'operational challenges.
• Example definition of the cclasstrib for a product
• Tax codes (CST, cClassTrib, NVE, EAN/GETIN, CFOP, CEST etc.) used in the “Information Crossing” by the Supervisory bodies

5- Penalties in the event of improper framing for Sender and Recipient of the goods

• Applicable fines and penalties
• Impacts on crossing of ancillary obligations
• Importance of the correct parameterization of the system tables and changes in internal routines, involving various sectors of the company

6- Consultation procedure and supplementary procedures

• Consultation on Tax Classification with RFB
• Legal basis
• Documentation required and how to make the consultation
• Companies able to consult
• Consultation effects

7- Fixing Exercises

Instructor

• Lawyer
• Post-graduated in tax law from PUC-Campinas
• Accountant
• Experience of more than 30 years of experience in the tax area of large organizations, including audit and consulting companies (PWC and KPMG); industries and commerce (ITW-Mapri, Novartis and Fareva) and Logistics (Logimasters, Dachser, Keepers and Intecom)
• He is currently a tax consultant and responsible for the preparation and presentation of several courses in the tax-tax area in various educational entities in Brazil.

Important Information

Date: 09 And 10 June 2026

Schedule: 14h to 18h

Modality: Online

Hourly Charge: 8 Hours

The value includes the course, material and certificate in electronic media.

Modality: Online Broadcast & The course will be broadcast live and students will be able to watch on a computer that has internet access. Students will be able to interact with the instructor, making comments and asking their questions during the course.

This training can also be conducted in company in face-to-face or online format.

More Information about the Tax Classification of Goods Course (NCM 2 Common Mercosur Nomenclature) contact us by phone (11) 3230-2714 or access the link: https://bit.ly/3zxNwKA