# Brazilayer Tax Reform – NCM Product Classification

> Brazilayer Tax Reform – NCM Product Classification is a paid API for AI agents from api.brazilayer.com, paid per call via x402, $0.005/call, status unknown (last checked 2026-09-14).

Returns the IBS/CBS tax regime (zero rate, 60% reduction, or standard) applicable to a product identified by its Brazilian NCM code under LC 214/2025, including the legal basis (annex, item, and literal law wording) and active taxes for the current transition year.

## Facts

- Endpoint: GET https://api.brazilayer.com/v1/tributos/ncm/:codigo
- Price: $0.005/call
- Payment: x402
- Status: unknown
- Last checked: 2026-09-14
- Activations on Zero: 0
- Tags: x402
- Canonical page: https://www.zero.xyz/c/brazilayer-tax-reform-ncm-product-classification-3615374e
- Structured record (JSON): https://api.zero.xyz/v1/capabilities/cap_LmPhl8XRW_rnTekME1pMB

Status and success rate cover calls made through Zero and Zero's own probes. Third-party monitors may report differently.

## How to call it through Zero

Zero handles the 402 payment challenge and records the run. With the Zero CLI installed (`npm i -g @zeroxyz/cli`):

```sh
zero fetch --capability brazilayer-tax-reform-ncm-product-classification-3615374e
```

Example prompt: What IBS/CBS tax regime applies to NCM code 1006.40.00 under Brazil's LC 214/2025 reform? I need the legal basis — which annex and item — and the exact wording from the law, plus which taxes are active this year in the transition.

## When to prefer this

Choose this endpoint when you need authoritative, legally grounded IBS/CBS tax regime classification for Brazilian products identified by NCM code under LC 214/2025. It is specifically useful for sellers, importers, marketplace operators, tax advisors, and compliance systems that need not just the rate category but the exact legal citation (annex, item, literal law text) to document or audit tax treatment. Prefer this over generic Brazilian tax APIs when you need the literal legal basis returned, or when you need to understand which legacy taxes are still active during the 2026-2033 transition period.

## Known failure modes

- Invalid or non-existent NCM code returns a 404 or error indicating the code was not found
- NCM codes with fewer than 4 digits or malformed input may return a validation error
- NCM codes that exist in tariff tables but have no specific LC 214/2025 classification may return a null or default regime
- Payment failure (x402) if USDC balance is insufficient to cover the $0.005 per-call fee
- Rate limiting if too many requests are made in a short period

## How this service works

Which IBS/CBS regime applies to a product, by NCM code, under Brazil's tax reform (LC 214/2025): zero rate, 60% reduction or standard — with the LEGAL BASIS returned (annex, item and the literal wording of the law) plus what taxes are in force this year of the 2026-2033 transition. Brazil is replacing 5 taxes; every seller and every buying agent must reclassify. Free sample, no payment: https://api.brazilayer.com/v1/tributos/amostra

## Output

A structured response indicating which IBS/CBS tax regime applies to the queried NCM code (zero rate, 60% reduction, or standard), the precise legal basis within LC 214/2025 (annex number, item number, and verbatim legal text), and which of Brazil's transitional taxes (IBS, CBS, and legacy taxes being phased out) are currently in force for the transition year being queried.

## Request schema (JSON Schema)

```json
{
 "type": "object",
 "$schema": "https://json-schema.org/draft/2020-12/schema",
 "required": [
  "input"
 ],
 "properties": {
  "input": {
   "type": "object",
   "required": [
    "type",
    "method"
   ],
   "properties": {
    "type": {
     "type": "string",
     "const": "http"
    },
    "method": {
     "enum": [
      "GET"
     ],
     "type": "string"
    },
    "pathParams": {
     "type": "object",
     "codigo": {
      "type": "string",
      "description": "NCM code, 4 to 8 digits, with or without dots (e.g. 10064000 or 1006.40.00)"
     }
    },
    "queryParams": {
     "type": "object",
     "properties": {}
    }
   },
   "additionalProperties": false
  },
  "output": {
   "type": "object",
   "required": [
    "type"
   ],
   "properties": {
    "type": {
     "type": "string"
    },
    "example": {
     "type": "object"
    }
   }
  }
 }
}
```

## More

- Live health (JSON, refreshed every minute): https://www.zero.xyz/c/brazilayer-tax-reform-ncm-product-classification-3615374e/health.json
- [Zero catalog index](https://www.zero.xyz/llms.txt)
- [Other services from api.brazilayer.com](https://www.zero.xyz/host/api.brazilayer.com/llms.txt)