Classification problems are common activities in many different domains and supervised learning algorithms have shown great promise in these areas. The classification of goods in international trade in Brazil represents a real challenge due to the complexity involved in assigning the correct category codes to a good, especially considering the tax penalties and legal implications of a misclassification. This work focuses on the training process of a classifier based on bidirectional encoder representations from transformers (BERT) for tax classification of goods with MCN codes which are the official classification system for import and export products in Brazil. In particular, this article presents results from using a specific Portuguese-language-pretrained BERT model, as well as results from using a multilingual-pretrained BERT model. Experimental results show that Portuguese model had a slightly better performance than the multilingual model, achieving an MCC 0.8491, and confirms that the classifiers could be used to improve specialists’ performance in the classification of goods.

The classification of goods involved in international trade in Brazil is based on the Mercosur Common Nomenclature (NCM). The classification of these goods represents a real challenge due to the complexity involved in assigning the correct category codes especially considering the legal and fiscal implications of misclassification. This work focuses on the training of a classifier based on Bidirectional En-coder Representations from Transformers (BERT) for the tax classification of goods with NCM codes. In particular, this article presents results from using a specific Portuguese Language tuned BERT model as well results from using a Multilingual BERT. Experimental results justify the use of these models in the classification process and also that the language specific model has a slightly better performance.