Tax Reform: Mandatory use of CClasstrib in import statements

According to a notice issued by Siscomex, starting from January 1, 2026, the CClassTrib code must be provided for each merchandise item listed in an import statement.

We recommend that this obligation be reinforced with customs brokers and advisory services, and that the Cclasstrib be aligned prior to the issuance of the Import Statement.

The cClassTrib code table is available on the Electronic Invoice Portal and can be accessed here.

Guidance for each type of statement

• Preparation of DI in Siscomex Import: include the cClasstrib code with 6 numeric digits, flanked by the symbols “less than” and “greater than” at the beginning of the text: <nnnnnn>, in the field: Especificação da Mercadoria for each addition in the Mercadoria tab, Descrição Detalhada das Mercadorias box. Note: for imports with LI, the information must already be filled in when preparing the LI item.
• Preparation of DSI in Siscomex Import: proceed in the same way as for DI.
• Preparation of Duimp, on the Portal Único Siscomex: cClassTrib must be entered in the appropriate field in the form of a multi-value list, in the Item tab > Mercadoria> Informações Complementares.

⚠️ It is important to note that, by proceeding as described above, the importer complies with the ancillary obligation referred to in §1 of art. 348 of LC 214/2025, being exempt from paying the CBS.

Specialized support

DPC offers comprehensive support, from diagnosis to adaptation to the tax routine, assisting your company in the transition to the Tax Reform, ensuring compliance and preserving competitiveness. Contact our team: dpc@dpc.com.br.