Todos os cenários deste produto usam as regras de referência de São Paulo em 14/09/2026. São estimativas didáticas com premissas representativas, não impostos comprovados de uma compra real nem uma previsão de preço de venda. Ao retirar impostos, os custos e as margens do cenário ficam mantidos.
Dados e premissas: Açúcar União
União · Refinado · 1 kg
- Categoria
- food.grocery
- NCM pesquisado
- 1701.99.00
- Confiança na classificação
- Alta
- Preço de referência
- R$ 5,29 · 14/09/2026
- Tipo do preço
- Preço indexado do produto, com identificação na fonte
Tratamento do IPI: Alíquota zero.
Dated retail reference for the selected pack; see the source record for retrieval mode, exact locator and qualifications.
Imagem: Hiperideal.
Padrão: produção nacional
Padrão: produção nacional
- Regras de referência
- São Paulo · 14/09/2026
- Operação
- Fornecedor → varejista → consumidor, sem ICMS-ST
- Origem representada
- Produção nacional do produto acabado
- Importação
- Sem II sobre o produto acabado. Isso não significa que todos os componentes sejam nacionais ou isentos.
Os créditos elegíveis são considerados integralmente aproveitáveis economicamente. Isso não implica reembolso imediato.
- Identificador
- EDU-BR-F008
- Cenário de origem
- Padrão do produto
- Perfil selecionado
- F08 · Refined sugar: basket ICMS and zero federal contributions
- NCM do cenário
- 1701.99.00
- Preço de partida
- R$ 5,29
- Residual após remover os impostos modelados
- R$ 4,92
Parâmetros e regras selecionadas
Coeficientes selecionados podem incluir redução de base ou créditos e se aplicam a bases diferentes; não são parcelas diretas do preço final. IVA/MVA é um parâmetro de base.
| Parâmetro | Coeficiente selecionado | Regra |
|---|---|---|
| ICMS | 7% | R-V6-ICMS-BASKET7 |
| ICMS_OWN | 7% | R-V6-ICMS-BASKET7 |
| IPI | 0% | R-V6-IPI-ORDINARY0 |
| II | 0% | R-V5-II-DOMESTIC-NA |
| PIS_UP | 0% | R-V6-PIS-FOOD0 |
| COFINS_UP | 0% | R-V6-COFINS-FOOD0 |
| PIS_RETAIL | 0% | R-V6-PIS-ZERO-RETAIL |
| COFINS_RETAIL | 0% | R-V6-COFINS-ZERO-RETAIL |
| PIS_CREDIT | 0% | R-V6-PIS-NO-RETAIL-CREDIT |
| COFINS_CREDIT | 0% | R-V6-COFINS-NO-RETAIL-CREDIT |
| PIS_IMPORT | 0% | R-V6-PIS-IMPORT-NA |
| COFINS_IMPORT | 0% | R-V6-COFINS-IMPORT-NA |
| COFINS_IMPORT_ADDITIONAL | 0% | R-V5-COFINS-EXTRA-NA |
| ICMS_SUPPLIER_PRESUMED_CREDIT | 0% | R-V6-NO-MILK-GRANT |
| FECOEP | 0% | R-V6-FECOEP-NA |
| IPI_IMPORT | 0% | R-V6-IPI-ORDINARY0 |
| IVA original | Não se aplica | Não utilizado nesta rota |
As alíquotas de importação ficam inativas nas rotas de produto acabado nacional. Os débitos e créditos efetivos de cada retirada constam da memória de cálculo.
R-V5-COFINS-EXTRA-NA · No additional COFINS import in selected route
See stage-specific formula.
No finished import or no matching additional-rate statutory listing.
Fontes: V5-S010. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-V5-II-DOMESTIC-NA · No finished-good import in domestic scenario
See stage-specific formula.
Domestic finished-good route; no assertion about imported manufacturing inputs.
Fontes: V5-S010. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-V6-COFINS-FOOD0 · Contribuição para o Financiamento da Seguridade Social
Matching statutoryfood revenue
Selected basicfoods only; nationalbasket exclusion checked; not slicedbread/chocolate/biscuits
Fontes: V6-S-FOOD-PC, V6-S-LC224. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-COFINS-IMPORT-NA · Contribuição para o Financiamento da Seguridade Social
No finished import in selecteddomesticchain
No finished-product import occurs in this selected domestic scenario. This is not an exemption for an actual import.
Fontes: V6-S-FOOD-PC. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-COFINS-NO-RETAIL-CREDIT · Contribuição para o Financiamento da Seguridade Social
Acquisitionforselectedzero-rate resale
Use only the selected statutory mechanism: qualifying basic-food zero rates, pharmaceutical monophase resale, or qualified cold-beverage retailer resale. The same numeric zero does not make these regimes interchangeable.
Fontes: V6-S-PHARMA, V6-S-COLD-LAW, V6-S-FOOD-PC. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-COFINS-ZERO-RETAIL · Contribuição para o Financiamento da Seguridade Social
Selected qualifyingzero-rate retail revenue
Use only the selected statutory mechanism: qualifying basic-food zero rates, pharmaceutical monophase resale, or qualified cold-beverage retailer resale. The same numeric zero does not make these regimes interchangeable.
Fontes: V6-S-PHARMA, V6-S-COLD-LAW, V6-S-FOOD-PC. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-FECOEP-NA · Imposto sobre Circulação de Mercadorias e Serviços
No selected FECOEP product scope
Nonbeer selected scenarios; not universal nonapplicability
Fontes: V6-S-SP-RATES. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-ICMS-BASKET7 · Imposto sobre Circulação de Mercadorias e Serviços
Reduced legal base giving7%of transaction amount
Matching Art3 NCM AND description;7%is effective burden on full transaction, not nominal rate
Fontes: V6-S-BASKET. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-V6-IPI-ORDINARY0 · Imposto sobre Produtos Industrializados
Selected zero-rate finishedgoods entry
Specificcoffee,soybean oil,sugar,pasta,bread,biscuits,3004medicine,2106.90.30supplement,3809.91.90softener
Fontes: V6-S-TIPI. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-NO-MILK-GRANT · Imposto sobre Circulação de Mercadorias e Serviços
No selected optional milk-producer credit
Other products or alternative no-electionsupplier
Fontes: V6-S-MILK. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-PIS-FOOD0 · Contribuição para o PIS/Pasep
Matching statutoryfood revenue
Selected basicfoods only; nationalbasket exclusion checked; not slicedbread/chocolate/biscuits
Fontes: V6-S-FOOD-PC, V6-S-LC224. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-PIS-IMPORT-NA · Contribuição para o PIS/Pasep
No finished import in selecteddomesticchain
No finished-product import occurs in this selected domestic scenario. This is not an exemption for an actual import.
Fontes: V6-S-FOOD-PC. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-PIS-NO-RETAIL-CREDIT · Contribuição para o PIS/Pasep
Acquisitionforselectedzero-rate resale
Use only the selected statutory mechanism: qualifying basic-food zero rates, pharmaceutical monophase resale, or qualified cold-beverage retailer resale. The same numeric zero does not make these regimes interchangeable.
Fontes: V6-S-PHARMA, V6-S-COLD-LAW, V6-S-FOOD-PC. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
R-V6-PIS-ZERO-RETAIL · Contribuição para o PIS/Pasep
Selected qualifyingzero-rate retail revenue
Use only the selected statutory mechanism: qualifying basic-food zero rates, pharmaceutical monophase resale, or qualified cold-beverage retailer resale. The same numeric zero does not make these regimes interchangeable.
Fontes: V6-S-PHARMA, V6-S-COLD-LAW, V6-S-FOOD-PC. Confiança: HIGH.
Início registrado: Não informado; fim registrado: Não informado.
Premissas originais da pesquisa
- A-2026-TEST · CBS/IBS test collection dispensation: true
Legacy taxes remain modeled; do not add automatic 1% to the price. Runtime only September 12, 2026 snapshot.
Base: explicit_eligibility_scenario · Confiança: MEDIUM · Fontes: S023
- A-CREDITS · Full economic use of eligible credits: true
Credit debits and offsets are separate; no immediate cash-refund claim. Negative remittance can be a credit carryforward; timing/finance not priced.
Base: economic_assumption · Confiança: MEDIUM · Fontes: S008, S009, S010
- A-FEES-BOUNDARY · Import fee boundary: not_separately_allocated
AFRMM, customs service charges and any unmodeled upstream burdens remain inside the fixed residual. Zero in the extra-fee ledger means not separately allocated, NOT legal exemption. No fictitious flat fee.
Base: scope_boundary · Confiança: MEDIUM · Fontes: S029
- A-RETAIL-CREDITS · Retail contribution acquisition credit policy: exclude_supplier_own_ICMS_ST_and_IPI
IN2121 art171 after IN2152/2023. Some litigation permits nonrecoverable IPI credits; no taxpayer-specific judicial regime presumed.
Base: administrative_reference_policy · Confiança: MEDIUM · Fontes: E003, E001, S008, S009
- A-V6-CHAIN · SP supplier and retail route: domestic_supplier_in_SP
Representative ordinary supplier/importer and retailer in SP. Domestic origin is a scenario, not a statement about every unit. Special contribution regimes override ordinary rates where explicitly selected.
Representative ordinary supplier/importer and retailer in SP. Domestic origin is a scenario, not a statement about every unit. Special contribution regimes override ordinary rates where explicitly selected.
Base: Declared scenario convention/condition, not observed private accounting. · Confiança: MEDIUM · Fontes: V6-S-SP-RATES
- A-V6-MARGIN · Fixed retailer residual convention: 0.10
For new non-ST and PMPF paths, retailer residual is 10% of the original reference price, continuing the v5 convention. It becomes a fixed BRL amount after calibration and is not observed profit. Food-MVA scenarios instead infer it from the explicit baseline Bst=P0 convention.
For new non-ST and PMPF paths, retailer residual is 10% of the original reference price, continuing the v5 convention. It becomes a fixed BRL amount after calibration and is not observed profit. Food-MVA scenarios instead infer it from the explicit baseline Bst=P0 convention.
Base: Declared scenario convention/condition, not observed private accounting. · Confiança: MEDIUM · Convenção declarada
- A-V6-PRICES · Dated retailer price anchors
Use dated retail offers, including explicitly labeled indexed root-page references and an out-of-stock quote. No claim of live SP checkout, regulated PMC comparison, availability or medical suitability.
Use dated retail offers, including explicitly labeled indexed root-page references and an out-of-stock quote. No claim of live SP checkout, regulated PMC comparison, availability or medical suitability.
Base: Declared scenario convention/condition, not observed private accounting. · Confiança: MEDIUM · Convenção declarada
Representative non-ZFM domestic supplier in SP → SP retailer → consumer. Actual unit factory and invoicing entity are not certified.
Sensibilidades e casos inviáveis
- Residual do varejista: 5% — residual R$ 4,92.
Separate calibration against unchanged reference price; not probability bounds, not tax removal.
- Residual do varejista: 10% — residual R$ 4,92.
Separate calibration against unchanged reference price; not probability bounds, not tax removal.
- Residual do varejista: 15% — residual R$ 4,92.
Separate calibration against unchanged reference price; not probability bounds, not tax removal.
Calibrações separadas, sem misturar hipóteses de origem. Não representam intervalos de confiança.
Fontes e documentos (19)
- E001 · SC Cosit 52/2026: retailer ICMS-ST exclusion, not supplier own ICMSReceita Federal · Consulta registrada: 2026-09-12primary_administrative · official_index_summary_readOfficial index entry SC 52 of 2 April 2026; retrieved summaryDetailed action link failed; official index exposed the operative summary. Mirror E002. This source is about contribution revenue, not an additional ICMS tax.
- E003 · Court record reproducing amended IN RFB 2121 art.171 sole paragraph I–IIITRF3 · Consulta registrada: 2026-09-12primary_court_record · readIN 2152/2023 amendment; art.171, sole paragraph I–IIIRecords the administrative prohibition of credits on supplier ICMS, ICMS-ST and IPI and the litigation around IPI. We use the administrative default, not a taxpayer-specific court victory. Original IN art.170 is superseded; do not cite it as current.
- S008 · Lei 10.637/2002 — PIS non-cumulativePresidência da República · Consulta registrada: 2026-09-11primary_legislation · readart. 1 §3 XIV; art. 2; art. 3Consolidated text includes 2023 ICMS base exclusions and later amendments; repeal effects must be read separately from strike-throughs.
- S009 · Lei 10.833/2003 — COFINS non-cumulativePresidência da República · Consulta registrada: 2026-09-11primary_legislation · readarts. 1–3, 15Includes ZFM seller and acquisition-credit provisions. Buyer-specific ZFM credit calculation is not certified in this release.
- S010 · Lei 10.865/2004 — import contributions and creditsPresidência da República · Consulta registrada: 2026-09-11primary_legislation · readarts. 7,8,15,17Use live amended text, not superseded paragraphs. Selected finished goods are not within the extra-COFINS list in art. 8 §21.
- S023 · Orientações da Reforma Tributária para 2026Receita Federal · Consulta registrada: 2026-09-11official_explanation · readConditional dispensation from 2026 IBS/CBS collection for accessory-obligation compliance or lack of a specified obligation. Not an unconditional zero tax law.
- S029 · Lei 10.893/2004 — AFRMMPresidência da República · Consulta registrada: 2026-09-11primary_legislation · readarts. 4–6,9,14Water freight contribution, not percentage of whole vehicle value. Customs declaration FX/timing amended by LC 227/2026. Actual paid allocated AFRMM is required for publication until discount/exemption status is checked.
- V5-S010 · Lei10865 import contributions and creditsPresidência da República · Consulta registrada: 2026-09-14primary_legal · primary_page_readArt.8 caput,§2,§21/21-A; Art.15 and17§2/§2-A; Art.7 IBeauty import3.52%/16.48%; ordinary2.1%/9.65%; eligible Art17 credits use applicable import rates; additional COFINS not creditable; 2026 additional0.6pp for listed apparel/footwear.
- V6-P008 · União Açúcar Refinado — 1 kgSt Marche · Consulta registrada: 2026-09-14retailer_price_reference · indexed_exact_product_root_locatorUnião Açúcar Refinado 1kgExactindexed1kgquote/item20026554;rootlocatornotclaimeddeep-productpage.Advertised reference price R$5.29 for the selected pack. No guarantee of current SP checkout price or availability.
- V6-S-BASKET · AnnexII Article3 basic-basket reduced basesSEFAZ-SP · Consulta registrada: 2026-09-14authoritative_primary · primary_page_readArt3 III,IV,V,XIV,XIX,XX,XXVI,XXVII and §4Effective7% through base reduction for matching descriptions; not a universal7% food nominal rate; expiry2026-12-31.Effective7% through base reduction for matching descriptions; not a universal7% food nominal rate; expiry2026-12-31.
- V6-S-COLD-LAW · Lei13097/2015 cold-beverage regime, consolidatedPresidência da República · Consulta registrada: 2026-09-14authoritative_primary · primary_page_readArts14–17,24–30,33; Art25§1 current percentage reductions; Art30§3 actual import creditsRetailer75%eligibility; outputIPI25%reduction under controls; PC2.32/10.68 reduced19.82/20.03%; retailzero; specialimports/floors. Superseded rounded1.86/8.54 text not chosen.Retailer75%eligibility; outputIPI25%reduction under controls; PC2.32/10.68 reduced19.82/20.03%; retailzero; specialimports/floors. Superseded rounded1.86/8.54 text not chosen.
- V6-S-FOOD-PC · Lei10925/2004 selected basic-food PIS/COFINS zero ratesPresidência da República · Consulta registrada: 2026-09-14authoritative_primary · primary_page_readArt1 V,XI,XVIII,XXI,XXII,XXIII; matching NCMs/descriptionsSelected rice,beans,UHT,coffee,pasta,sugar,soybean oil qualify; slicedbread is not automatically the commonbread Ex; biscuits/chocolate ordinary.Selected rice,beans,UHT,coffee,pasta,sugar,soybean oil qualify; slicedbread is not automatically the commonbread Ex; biscuits/chocolate ordinary.
- V6-S-LC224 · LC224/2025 benefit-reduction scopePresidência da República · Consulta registrada: 2026-09-14authoritative_primary · primary_page_readArticle4 exclusions including LC214 AnnexI/XV basket scopeDo not mechanically charge10%of normal contribution rates to excluded basic-basket zero rates.Do not mechanically charge10%of normal contribution rates to excluded basic-basket zero rates.
- V6-S-MILK · AnnexIII Article32 UHT-milk producer creditSEFAZ-SP · Consulta registrada: 2026-09-14authoritative_primary · primary_page_readCurrent caput12%;§1 taxed own production;§4 expiry2026-12-31Optional qualifying SP manufacturer credit12% of own UHT0401.10.10/.20.10 internal outputs; factory/election assumed, alternative without grant included.Optional qualifying SP manufacturer credit12% of own UHT0401.10.10/.20.10 internal outputs; factory/election assumed, alternative without grant included.
- V6-S-PHARMA · Lei10147/2000 medicine concentrated regimePresidência da República · Consulta registrada: 2026-09-14authoritative_primary · primary_page_readArt1Ia2.1/9.9;Art2 retailerzero;Art3 presumed-credit conditionsSelected OTC3004 manufacturer/importer concentration; downstreamzero/noacquisitionPCcredit. Do not grant positive-list credit automatically to OTC products.Selected OTC3004 manufacturer/importer concentration; downstreamzero/noacquisitionPCcredit. Do not grant positive-list credit automatically to OTC products.
- V6-S-SP-RATES · RICMS/SP internal rates and FECOEPSEFAZ-SP · Consulta registrada: 2026-09-14authoritative_primary · primary_page_readArts.52 I;54 XIX;54-A;56-COrdinary18%; qualifying generic medicine12%; beer20% plus2percentage-point FECOEP on selected final/ST base. Historical struck-out increments not used.Ordinary18%; qualifying generic medicine12%; beer20% plus2percentage-point FECOEP on selected final/ST base. Historical struck-out increments not used.
- V6-S-ST-JAN · Portaria SRE64/2025 medicine and selected-food ST removalSEFAZ-SP · Consulta registrada: 2026-09-14authoritative_primary · primary_page_readRevocation of AnnexIX and enumerated AnnexXVI entries; effectiveJan1,2026Selected medicine ordinary retail; several food entries removed, not every food.Selected medicine ordinary retail; several food entries removed, not every food.
- V6-S-ST-SCOPE · Portaria CAT68/2019 consolidated ST listsSEFAZ-SP · Consulta registrada: 2026-09-14authoritative_primary · primary_page_readFoodAnnexXVI including chocolate3,UHT18,slicedbread57; medicine and cleaning revoked annexesScope requires NCM plus product description and current amendments.Scope requires NCM plus product description and current amendments.
- V6-S-TIPI · TIPI consolidated through ADE RFB 1/2026Receita Federal · Consulta registrada: 2026-09-14authoritative_primary · primary_pdf_text_and_selected_page_screenshotsPDF printed pages 25,34,39,42,52,58,60–62,68–71,151–152,166,178–179; relevant rows visually checkedNCM descriptions and ordinary IPI/NT/Ex entries; later reductions and current conditions are separate rules.NCM descriptions and ordinary IPI/NT/Ex entries; later reductions and current conditions are separate rules.