Todos os cenários deste produto usam as regras de referência de São Paulo em 12/09/2026. 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: Apple Watch SE 3
Apple · GPS · 40 mm · Alumínio · Pulseira esportiva
- Categoria
- technology.wearable
- NCM pesquisado
- 8517.62.77
- Confiança na classificação
- Média
- Preço de referência
- R$ 3.299,00 · 13/09/2026
- Tipo do preço
- Preço de tabela da loja oficial, registrado no índice de busca
Imagem: Apple.
Padrão: importação do produto completo
Padrão: importação do produto completo
- Regras de referência
- São Paulo · 12/09/2026
- Operação
- Fabricante ou importador → varejista → consumidor, com ICMS-ST
- Origem representada
- Importação do produto completo
- Valor aduaneiro assumido
- 35% do preço de referência, fixo durante as retiradas de impostos. Convenção do modelo, não declaração de importação.
Os créditos elegíveis são considerados integralmente aproveitáveis economicamente. Isso não implica reembolso imediato.
- Identificador
- EDU-BR-T014
- Cenário de origem
- Padrão do produto
- Perfil selecionado
- T10 · Imported GPS/Wi-Fi digital touchscreen smartwatch
- NCM do cenário
- 8517.62.77
- Preço de partida
- R$ 3.299,00
- Residual após remover os impostos modelados
- R$ 1.907,42
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 | 18% | R-SP-ICMS-18 |
| ICMS_OWN | 18% | R-SP-ICMS-18 |
| PIS_UP | 1,65% | R-PIS-NC |
| COFINS_UP | 7,6% | R-COFINS-NC |
| PIS_RETAIL | 1,65% | R-PIS-NC |
| COFINS_RETAIL | 7,6% | R-COFINS-NC |
| PIS_CREDIT | 1,65% | R-PIS-NC |
| COFINS_CREDIT | 7,6% | R-COFINS-NC |
| PIS_IMPORT | 2,1% | R-PIS-IMPORT-STD |
| COFINS_IMPORT | 9,65% | R-COFINS-IMPORT-STD |
| II | 20% | R-II-WATCH-LEBIT20 |
| IPI | 15% | R-IPI-WATCH15 |
| IVA original | 51% | R-SP-ST-WATCH-IVA51 |
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-COFINS-IMPORT-STD · COFINS-Importação ordinary selected technology
Customs value V.
Art.8 ordinary selected finished technology; no special NCM override. Commercial import by credit-eligible business.
Fontes: S010. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-COFINS-NC · Ordinary non-cumulative COFINS
Own revenue A excluding highlighted own ICMS and IPI separately charged; other statutory exclusions apply.
Ordinary non-cumulative/Lucro Real scenario; not Simples, cumulative, ZFM-specific or monophase output.
Fontes: S009. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-II-WATCH-LEBIT20 · Digital-radio smartwatch import duty: LEBIT/BK exception
Customs value, not Brazilian retail price
Selected8517.62.77 finished smartwatch;20%LEBIT/BK exception over16%ordinaryTEC; no product-specificEx/preference.
Fontes: V4-S007, V4-S008, V4-S009. Confiança: MEDIUM.
Início registrado: 2026-02-06; fim registrado: 2026-12-31.
R-IPI-WATCH15 · Selected Wi-Fi smartwatch standard IPI
Stage-specific import or industrial-output base.
Digital touchscreen radio smartwatch classified8517.62.77; no proven override or ZFM exemption.
Fontes: V4-S004, V4-S002. Confiança: HIGH.
Início registrado: 2022-08-24; fim registrado: 2026-12-31.
R-PIS-IMPORT-STD · PIS-Importação ordinary selected technology
Customs value V.
Art.8 ordinary selected finished technology; no special NCM override. Commercial import by credit-eligible business.
Fontes: S010. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-PIS-NC · Ordinary non-cumulative PIS
Own revenue A excluding highlighted own ICMS and IPI separately charged; other statutory exclusions apply.
Ordinary non-cumulative/Lucro Real scenario; not Simples, cumulative, ZFM-specific or monophase output.
Fontes: S008. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-SP-ICMS-18 · SP ordinary internal/import ICMS
Apply the separate stage/base rule.
No specifically applicable alternate rate or verified benefit.
Fontes: S012. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2032-12-31.
R-SP-ST-WATCH-IVA51 · SP smartwatch IVA-ST51% base parameter
Eligible operation amount plus qualifying transferred freight, insurance, taxes and charges, multiplied by 1+selected IVA-ST.
SP retailer route; NCM8517.62.77 AND CEST21.127.00 AND qualifyingdigitaltouchscreensmartwatch.
Fontes: V4-S005, V4-S006. Confiança: HIGH.
Início registrado: 2026-08-01; fim registrado: 2029-04-30.
Premissas originais da pesquisa
- 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-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-ORIGIN · Representative finished-good supply route: per_product_selected_origin
Domestic assembly is not proof that every upstream input was domestic. Does not certify any unit/CNPJ. Imported finished product taxes do not apply to domestic finished-goods scenarios.
Base: scenario_choice · Confiança: MEDIUM · Convenção declarada
- 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-SP-CHAIN · SP reference commercial structure: SP_upstream_establishment_to_SP_retailer
Except explicitly conditional ZFM TV route: AM-origin own ICMS12 and adjusted IVA into SP18. No 27-state database. Direct stores/marketplaces may follow other actual structures.
Base: representative_channel · Confiança: MEDIUM · Fontes: S012, S037
- A-CUSTOMS-35 · Representative customs value: 0.35
Midpoint of prior explicit 0.30–0.40 sensitivity range; feasibility checked against inferred supply-chain residual. NOT an observed industry average.
Customs value includes qualifying freight/insurance. Calibrate once; never recompute it as a fraction of a toggled price.
Base: declared_model_convention · Confiança: LOW · Convenção declarada
- A-BASELINE-ST · Baseline presumed sale price calibration: Bst_baseline_equals_reference_price
Infer supplier A=P0/((1+i)*(1+IVA_adjusted)); current legally sourced IVA informs the baseline rather than an arbitrary wholesale margin.
After toggles, recompute Bst from supplier A and IVA. Do not force it to equal the new consumer price, and do not assume an automatic ST refund.
Base: model_calibration_not_legal_identity · Confiança: MEDIUM · Fontes: S037
- 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-V4-WATCH · GPS-only imported smartwatch scenario: GPS_WiFi_no_cellular;commercial_import;SP_retail_ST
Select aluminumGPSvariants with radio-data function,NCM8517.62.77andCEST21.127.00,notcellularorordinarywatch.
GenericNCMandSPsmartwatchdescriptionaresourced; no exactSKUReceitadecisionobtained.
Base: functional_classification_with_product_specific_condition · Confiança: MEDIUM · Fontes: V4-S002, V4-S005, V4-P035
Representative ordinary non-preferential finished import. No preferential-origin certificate, quota or kit benefit is assumed. Manufacturing country and import-event date are not verified for an individual unit.
Sensibilidade: valor aduaneiro de 30%
Sensibilidade: valor aduaneiro de 30%
- Regras de referência
- São Paulo · 12/09/2026
- Operação
- Fabricante ou importador → varejista → consumidor, com ICMS-ST
- Origem representada
- Importação do produto completo
- Valor aduaneiro assumido
- 30% do preço de referência, fixo durante as retiradas de impostos. Convenção do modelo, não declaração de importação.
Os créditos elegíveis são considerados integralmente aproveitáveis economicamente. Isso não implica reembolso imediato.
- Identificador
- EDU-BR-T014-CUSTOMS-0_30
- Cenário de origem
- EDU-BR-T014
- Perfil selecionado
- T10 · Imported GPS/Wi-Fi digital touchscreen smartwatch
- NCM do cenário
- 8517.62.77
- Preço de partida
- R$ 3.299,00
- Residual após remover os impostos modelados
- R$ 1.940,41
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 | 18% | R-SP-ICMS-18 |
| ICMS_OWN | 18% | R-SP-ICMS-18 |
| PIS_UP | 1,65% | R-PIS-NC |
| COFINS_UP | 7,6% | R-COFINS-NC |
| PIS_RETAIL | 1,65% | R-PIS-NC |
| COFINS_RETAIL | 7,6% | R-COFINS-NC |
| PIS_CREDIT | 1,65% | R-PIS-NC |
| COFINS_CREDIT | 7,6% | R-COFINS-NC |
| PIS_IMPORT | 2,1% | R-PIS-IMPORT-STD |
| COFINS_IMPORT | 9,65% | R-COFINS-IMPORT-STD |
| II | 20% | R-II-WATCH-LEBIT20 |
| IPI | 15% | R-IPI-WATCH15 |
| IVA original | 51% | R-SP-ST-WATCH-IVA51 |
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-COFINS-IMPORT-STD · COFINS-Importação ordinary selected technology
Customs value V.
Art.8 ordinary selected finished technology; no special NCM override. Commercial import by credit-eligible business.
Fontes: S010. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-COFINS-NC · Ordinary non-cumulative COFINS
Own revenue A excluding highlighted own ICMS and IPI separately charged; other statutory exclusions apply.
Ordinary non-cumulative/Lucro Real scenario; not Simples, cumulative, ZFM-specific or monophase output.
Fontes: S009. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-II-WATCH-LEBIT20 · Digital-radio smartwatch import duty: LEBIT/BK exception
Customs value, not Brazilian retail price
Selected8517.62.77 finished smartwatch;20%LEBIT/BK exception over16%ordinaryTEC; no product-specificEx/preference.
Fontes: V4-S007, V4-S008, V4-S009. Confiança: MEDIUM.
Início registrado: 2026-02-06; fim registrado: 2026-12-31.
R-IPI-WATCH15 · Selected Wi-Fi smartwatch standard IPI
Stage-specific import or industrial-output base.
Digital touchscreen radio smartwatch classified8517.62.77; no proven override or ZFM exemption.
Fontes: V4-S004, V4-S002. Confiança: HIGH.
Início registrado: 2022-08-24; fim registrado: 2026-12-31.
R-PIS-IMPORT-STD · PIS-Importação ordinary selected technology
Customs value V.
Art.8 ordinary selected finished technology; no special NCM override. Commercial import by credit-eligible business.
Fontes: S010. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-PIS-NC · Ordinary non-cumulative PIS
Own revenue A excluding highlighted own ICMS and IPI separately charged; other statutory exclusions apply.
Ordinary non-cumulative/Lucro Real scenario; not Simples, cumulative, ZFM-specific or monophase output.
Fontes: S008. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-SP-ICMS-18 · SP ordinary internal/import ICMS
Apply the separate stage/base rule.
No specifically applicable alternate rate or verified benefit.
Fontes: S012. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2032-12-31.
R-SP-ST-WATCH-IVA51 · SP smartwatch IVA-ST51% base parameter
Eligible operation amount plus qualifying transferred freight, insurance, taxes and charges, multiplied by 1+selected IVA-ST.
SP retailer route; NCM8517.62.77 AND CEST21.127.00 AND qualifyingdigitaltouchscreensmartwatch.
Fontes: V4-S005, V4-S006. Confiança: HIGH.
Início registrado: 2026-08-01; fim registrado: 2029-04-30.
Premissas originais da pesquisa
Esta sensibilidade substitui o valor padrão de A-CUSTOMS-35 por 30%. As descrições originais de 35% abaixo se referem apenas ao padrão.
- 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-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-ORIGIN · Representative finished-good supply route: per_product_selected_origin
Domestic assembly is not proof that every upstream input was domestic. Does not certify any unit/CNPJ. Imported finished product taxes do not apply to domestic finished-goods scenarios.
Base: scenario_choice · Confiança: MEDIUM · Convenção declarada
- 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-SP-CHAIN · SP reference commercial structure: SP_upstream_establishment_to_SP_retailer
Except explicitly conditional ZFM TV route: AM-origin own ICMS12 and adjusted IVA into SP18. No 27-state database. Direct stores/marketplaces may follow other actual structures.
Base: representative_channel · Confiança: MEDIUM · Fontes: S012, S037
- A-CUSTOMS-35 · Representative customs value: 0.35
Midpoint of prior explicit 0.30–0.40 sensitivity range; feasibility checked against inferred supply-chain residual. NOT an observed industry average.
Customs value includes qualifying freight/insurance. Calibrate once; never recompute it as a fraction of a toggled price.
Base: declared_model_convention · Confiança: LOW · Convenção declarada
- A-BASELINE-ST · Baseline presumed sale price calibration: Bst_baseline_equals_reference_price
Infer supplier A=P0/((1+i)*(1+IVA_adjusted)); current legally sourced IVA informs the baseline rather than an arbitrary wholesale margin.
After toggles, recompute Bst from supplier A and IVA. Do not force it to equal the new consumer price, and do not assume an automatic ST refund.
Base: model_calibration_not_legal_identity · Confiança: MEDIUM · Fontes: S037
- 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-V4-WATCH · GPS-only imported smartwatch scenario: GPS_WiFi_no_cellular;commercial_import;SP_retail_ST
Select aluminumGPSvariants with radio-data function,NCM8517.62.77andCEST21.127.00,notcellularorordinarywatch.
GenericNCMandSPsmartwatchdescriptionaresourced; no exactSKUReceitadecisionobtained.
Base: functional_classification_with_product_specific_condition · Confiança: MEDIUM · Fontes: V4-S002, V4-S005, V4-P035
Representative ordinary non-preferential finished import. No preferential-origin certificate, quota or kit benefit is assumed. Manufacturing country and import-event date are not verified for an individual unit.
Sensibilidades e casos inviáveis
- Valor aduaneiro: 30% — residual R$ 1.940,41.
Separate baseline calibration against the same reference price; not a tax toggle or probability interval.
- Valor aduaneiro: 35% — residual R$ 1.907,42.
Separate baseline calibration against the same reference price; not a tax toggle or probability interval.
- Valor aduaneiro: 40% — inviável.
Infeasible calibration: inferred residual must cover customs resources and nonnegative channel margins; do not hide this by clipping inputs.
Separate baseline calibration against the same reference price; not a tax toggle or probability interval.
Calibrações separadas, sem misturar hipóteses de origem. Não representam intervalos de confiança.
Fontes e documentos (21)
- 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.
- S002 · TIPI Annex 4: NCM chapters 84, 85, 87, 95Presidência da República · Consulta registrada: 2026-09-11official_tariff · readPDF pages 41,59,64,81–82,114 (one-based)Relevant tables visually inspected. Read together with S003/S004; original .19 notebook and console headline rates were subsequently changed.
- S004 · Decreto 12.549/2025 — vehicle IPI methodologyPresidência da República · Consulta registrada: 2026-09-11primary_legislation · readNC 87-13 and sustainable-car NC 87-15; Annexes II–IVGeneral methodology effective 2025-11-01; sustainable-car registration treatment from publication; NC 87-13 expires 2026-12-31.
- 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.
- S011 · LC 87/1996 — ICMS bases and creditsPresidência da República · Consulta registrada: 2026-09-11primary_legislation · readarts. 13,19,20Import gross-up; IPI exclusion on qualifying resale between taxpayers; IPI inclusion for final consumption.
- S012 · RICMS-SP arts. 52–56 — internal and import ratesSEFAZ-SP · Consulta registrada: 2026-09-11official_consolidation · readarts. 52 I,54 V/X,55 video-game entry,56-CVehicle 14.5% historical supplement repealed; 12% vehicle provision conditional on substitution regime. Video games 25%, not default 18%.
- 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.
- S037 · Portaria SRE 32/2026, consolidated with SRE 34/2026SEFAZ-SP · Consulta registrada: 2026-09-11primary_state_regulation · rechecked_in_handoff_buildArticles 1, 3, 4; Annex items 16, 29, 30, 52, 58Selected in-scope IVA-ST factors retrieved. A factor is not an additional tax rate or a complete retailer model.
- V4-P034 · Buy AppleWatchSE3Apple Brasil · Consulta registrada: 2026-09-13primary_product · primary_store_indexed_excerpt_full_page_retrieval_failedSE3GPS40mm aluminum SportBand R$3,299;44mm price excluded.
- V4-P035 · Watch comparison: SE3 and Series11Apple Brasil · Consulta registrada: 2026-09-13primary_product · primary_specification_page_or_indexed_excerpt_readRadio-based digital touchscreen smartwatch classification; do not apply automatically to cellular/titanium variants or ordinary watches.Selected GPS-only models include Bluetooth and Wi-Fi802.11n2.4/5GHz; no cellular modem in selected variants.
- V4-S002 · TIPI Annex 4 classification hierarchyPresidência da República · Consulta registrada: 2026-09-13primary_legislation · pdf_text_and_selected_page_images_readPDF zero-based pages 59,80,82 for radio and vehicle classificationsUsed for NCM hierarchy, NOT unamended 2022 IPI rates. Later decrees supply applicable rates. Exact-unit classification remains conditional on characteristics.NCM 8703.21.00, 8703.22.10, 8703.23.10, 8703.40.00, 8703.60.00 and 8703.80.00 descriptions.Goods-vehicle 8704.31.90 and digital radio 8517.62.77 descriptions.
- V4-S004 · Decreto 11.182/2022 amended IPI for digital radiosPresidência da República · Consulta registrada: 2026-09-13primary_legislation · primary_page_readAnnex I, row8517.62.77; Article3Annex I: NCM8517.62.77 IPI15%, overriding earlier unamended TIPI rate.
- V4-S005 · Portaria SRE32/2026, consolidated with SRE34/2026SEFAZ-SP · Consulta registrada: 2026-09-13primary_legislation · primary_page_readArt1,4; Annex rows30 and9751% is a presumed markup for a tax base, not a tax or observed margin.Smartwatch row97, CEST21.127.00, NCM8517.62.77, IVA-ST51%.Art1 effective Aug1,2026–Apr30,2029; own tax and adjusted-IVA formula.Portable smartphone CEST21.053.01 IVA43% retained.
- V4-S006 · Portaria SRE4/2024: smartwatch ST scopeSEFAZ-SP · Consulta registrada: 2026-09-13primary_legislation · primary_indexed_excerpt_readUse with current SRE32/2026 base parameter, not historical IVA.Digital touchscreen smartwatch description under NCM8517.62.77 / CEST21.127.00 in SP ST framework.
- V4-S007 · Official tariff amendment index: Resolução Gecex852/2026 and later amendmentsMDIC/Camex · Consulta registrada: 2026-09-13primary_official_index · index_read_linked_DOU_attachment_retrieval_failedDirect DOU and current tariff workbook retrieval failed. Do not claim primary tariff-row verification.Official locator for Res852/2026 and later acts including866/2026; index alone does not establish a row rate.
- V4-S008 · Resolução Gecex852/2026, reproduced normative textLegisWeb (reproduction of Gecex act) · Consulta registrada: 2026-09-13reproduced_legislation_secondary_host · reproduced_normative_row_readRow8517.62.77 and commencement clauseUnderlying act is governmental; host is secondary. Later exception-specific amendments must be considered. Never copy the act’s original smartphone20% to the inherited phone profile.NCM8517.62.77 row has20% in the LEBIT/BK tariff exception list, effective2026-02-06.
- V4-S009 · NCM8517.62.77 current tariff layersBuscador Ex-Tarifário · Consulta registrada: 2026-09-13secondary_specialist · secondary_page_readCurrent primary workbook not read. Watch II evidence MEDIUM, not invoice-certified. Some generic NCM sites still show16% TEC without exception layer.Shows LEBIT/BK20% distinct from ordinary TEC16%; cross-check for representative watch import scenario.