13.3.2.5.1 NMI - Non-Maskable Interrupts
An NMI will be executed regardless of the setting of the I bit in CPU.SREG, and it will never change the I bit. No other interrupt can interrupt a NMI handler. If more than one NMI is requested at the same time, priority is static according to the interrupt vector address, where the lowest address has highest priority.
Which interrupts are non-maskable is device-dependent and not subject to configuration. Non-maskable interrupts must be enabled before they can be used. Refer to the Interrupt Vector Mapping of the device for available NMI lines.