NF-e Portal Updates the uTrib Table for Export Operations
In early September 2026, the National NF-e Portal released a new version of the table linking each NCM code to its required taxable unit (uTrib) for foreign trade operations. The NF-e Portal released a new table linking Mercosur Common Nomenclature (NCM) codes to their respective taxable units (uTrib) used in export invoices. The available file contains more than 10,000 records and also shows the validity periods for the NCM classifications, making it possible to identify not only the correct unit but also when each classification takes effect.
The version of the table available in the technical file is scheduled to take effect on October 1, 2026. There is little time before the changeover, and the technical alert is direct: companies that carry out export operations must check the compatibility of their invoicing systems with the new information, with this review being especially relevant for systems that automatically determine the taxable unit based on the NCM code entered on the invoice.
Why This Table Exists and Where It Matters in NF-e
The requirement is not new in essence: since Technical Note 2016.001, the NF-e's uTrib field must match the standardized unit for each NCM whenever the operation is an export or is linked to one. The validation rule covers two specific scenarios: export operation (tpNF = 1 and idDest = 3) or with CFOP equal to 1501, 2501, 5501, 5502, 5504, 5505, 6501, 6502, 6504, or 6505. When the uTrib field does not match what the table specifies for that NCM, SEFAZ returns Rejection 817. Rejection 817 occurs when the Taxable Unit (uTrib) entered on an electronic invoice (NF-e) for a foreign trade operation is not compatible with the product's NCM (Mercosur Common Nomenclature) code.
A practical example illustrates the risk well: if, for instance, UN (unit) is entered for an NCM that requires KG (kilogram), the invoice will be rejected with reason 817 — as in the case of a company that tries to issue an export NF-e for a product with NCM 1006.30.11, which requires the unit KG, but enters UN instead. The discrepancy blocks authorization and forces the document to be reissued.
What to Review Before October 1
- Product registration: check whether each item's NCM is up to date and matches the taxable unit in effect in the new table, especially for items that changed brackets or had their validity period altered.
- ERP configuration: systems that automatically fill in the uTrib field based on the NCM need to import the most recent version of the table before the cutoff date.
- Export and equivalent operation flow: review CFOPs such as 1501, 2501, 5501, 5502, 5504, 5505, 6501, 6502, 6504, and 6505, which also trigger validation even when the operation is not a direct export.
- Staging environment: test invoice issuance with the new table before the month changes over to avoid batch rejections right at the start of October.
It's worth noting that this table runs parallel to the broader Tax Reform timeline: for changes related to document referencing in returns, deadlines have been set for staging by September 1, 2026, and production by October 5, 2026, a date very close to when the new uTrib table takes effect. Companies that export or carry out equivalent operations should treat September as a month for cross-checking both fronts.
This content is for informational purposes only and does not replace guidance from your company's accounting department, which must validate the tax classification of each operation.
If your tax and IT team wants to keep up with these changes without relying on manual spreadsheets, talk to Edoo and see how the ERP can keep your product registration and invoice issuance always aligned with the official tables.
NCM Table with Taxable Units for Export: What Changes in NF-e Starting October 1, 2026