GTİP (Türkiye) and NCM (Brazil, Mercosur) codes: digits, lookup, rulings

Türkiye: the 12-digit GTİP

The Turkish Customs Tariff Schedule (Türk Gümrük Tarife Cetveli, TGTC) uses a 12-digit code called the GTİP. The first 6 digits are the HS code, digits 7 and 8 come from the EU's Combined Nomenclature, digits 9 and 10 are national sub-divisions used where tax treatment differs, and digits 11 and 12 are statistical codes. To classify goods, use the TGTC, which the Ministry of Trade publishes by chapter, together with the Explanatory Notes, Combined Nomenclature notes and classification decisions; the Ministry does not answer individual requests to determine a GTİP.

For certainty, an importer can apply for Binding Tariff Information (Bağlayıcı Tarife Bilgisi, BTB), an administrative decision on the classification of the goods. It is issued free of charge, although costs such as laboratory analysis are paid by the applicant, and it is valid for 6 years from the date of issue. Applications are made through the BTB e-application system or in writing to an authorised regional directorate.

Brazil and Mercosur: the 8-digit NCM

The Nomenclatura Comum do Mercosul (NCM) has been used by the Mercosur countries since 1995. It has 8 digits: the first 6 follow the international Harmonized System and the last two, the item and subitem, are defined by Mercosur. In Brazil the NCM determines taxes such as IPI, ICMS, PIS and COFINS, is mandatory on electronic invoices (NF-e) and is part of SPED tax reporting. The IPI rates by NCM are published by the Receita Federal in the TIPI table. An incorrect NCM can lead to fines and tax assessments, wrong tax payments, rejected invoices and cargo held up at import.

What exporters should do

• Put the 6-digit HS code on your commercial invoice; it is the part shared by GTİP, NCM and every other national code.
• Ask your Turkish or Brazilian importer to confirm the full GTİP or NCM before shipping.
• Give the importer a full product description, materials and use, so it can classify the goods correctly.
• For Türkiye, suggest a BTB when the classification is uncertain or the duty difference is large.
• Use the same code on the invoice, packing list and certificate of origin as on the import declaration.