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: BYD Seal

BYD · Elétrico — configuração anunciada pela Parvi

Categoria
vehicle.passenger
NCM pesquisado
8703.80.00
Confiança na classificação
Média
Preço de referência
R$ 299.990,00 · 17/09/2026
Tipo do preço
Preço a partir de, anunciado por concessionária autorizada

Referência de concessionária brasileira, não comprovação de venda em São Paulo. Cor, estoque, frete e condições finais precisam de confirmação.

Imagem: Parvi BYD.

Fonte do preço

Padrão: importação do produto completo

Padrão: importação do produto completo

Regras de referência
São Paulo · 12/09/2026
Operação
Fabricante ou importador → concessionária → consumidor
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.
IPI representativo
10,8% na base de saída. Fatores regulatórios com atributos representativos, sem homologação certificada. Sensibilidade de 5,8% a 10,8%.

Os créditos elegíveis são considerados integralmente aproveitáveis economicamente. Isso não implica reembolso imediato.

Identificador
EDU-BR-V037
Cenário de origem
Padrão do produto
Perfil selecionado
V06 · Imported CBU BEV, non-preferential origin
NCM do cenário
8703.80.00
Preço de partida
R$ 299.990,00
Residual após remover os impostos modelados
R$ 174.936,80
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.

ParâmetroCoeficiente selecionadoRegra
ICMS12%R-SP-ICMS-VEH12
ICMS_OWN12%R-SP-ICMS-VEH12
PIS_UP2%R-PIS-V-MONO
COFINS_UP9,6%R-COFINS-V-MONO
PIS_RETAIL0%R-PIS-V-DEALER
COFINS_RETAIL0%R-COFINS-V-DEALER
PIS_CREDIT0%Zero explícito na rota selecionada
COFINS_CREDIT0%Zero explícito na rota selecionada
PIS_IMPORT2,62%R-PIS-IMPORT-V
COFINS_IMPORT12,57%R-COFINS-IMPORT-V
II35%R-II-CBU35
IPI10,8%R-IPI-V-MOVER
IVA original0%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-COFINS-IMPORT-V · COFINS-Importação vehicles

Customs value V.

Art.8 §3 listed passenger vehicles. Commercial import by credit-eligible business.

Fontes: S010. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2026-12-31.

R-COFINS-V-DEALER · Qualifying vehicle dealer COFINS zero rate

Qualifying listed vehicle resale revenue.

Wholesaler/retailer qualifying under Lei 10.485; not a manufacturer/importer operation disguised as resale.

Fontes: S007. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2026-12-31.

R-COFINS-V-MONO · Vehicle concentrated COFINS

Manufacturer/importer own sales revenue, excluding IPI, third-party ICMS-ST and highlighted own ICMS.

Listed vehicles sold by manufacturer/importer; ordinary company regime assumed.

Fontes: S007, S009. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2026-12-31.

R-II-CBU35 · Assembled electrified-vehicle import duty

Customs value

CBU BEV/PHEV imported under ordinary schedule from July2026; no preferential origin/quota/CKD/SKD

Fontes: S039. Confiança: HIGH.

Início registrado: 2026-07-01; fim registrado: 2026-12-31.

R-IPI-V-MOVER · Passenger-vehicle IPI rate selector

Use resulting rate on the stage-specific IPI base, not retail MSRP.

Eligible 8703 operation under NC 87-13; CAT/Renavam variant and certified regulatory inputs required; official MOVER-compliant manufacturer/importer.

Fontes: S004, S005. Confiança: HIGH.

Início registrado: 2025-11-01; fim registrado: 2026-12-31.

R-PIS-IMPORT-V · PIS-Importação vehicles

Customs value V.

Art.8 §3 listed passenger vehicles. Commercial import by credit-eligible business.

Fontes: S010. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2026-12-31.

R-PIS-V-DEALER · Qualifying vehicle dealer PIS zero rate

Qualifying listed vehicle resale revenue.

Wholesaler/retailer qualifying under Lei 10.485; not a manufacturer/importer operation disguised as resale.

Fontes: S007. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2026-12-31.

R-PIS-V-MONO · Vehicle concentrated PIS

Manufacturer/importer own sales revenue, excluding IPI, third-party ICMS-ST and highlighted own ICMS.

Listed vehicles sold by manufacturer/importer; ordinary company regime assumed.

Fontes: S007, S008. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2026-12-31.

R-SP-ICMS-VEH12 · SP vehicle ICMS under specified ST regime

Apply the separate stage/base rule.

Art.54 X vehicle scope and qualifying subsequent-transaction substitution regime; do not assume every direct car sale automatically qualifies.

Fontes: S012. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2032-12-31.

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-VEHICLE-MARGIN · Vehicle dealer net residual: 0.06

    Shared explicit 6% modeling convention, near the prior handoff car example allocations. Not sourced as a measured dealer margin.

    Base: declared_model_convention · Confiança: LOW · Convenção declarada

  • A-VEHICLE-ST · Vehicle final-base equivalent: presumed_base_tracks_counterfactual_price

    Retains earlier vehicle formula. Not a current vehicle-specific price-table/refund implementation. Conditional SP12 rate selected.

    Base: simplified_counterfactual_policy · Confiança: MEDIUM · Fontes: S014

  • A-V4-NONPREF · Ordinary finished-import origin regime: no_preference_or_quota

    Select ordinary legal rate without claiming origin certificate or historical importer stock date.

    Country of brand is not country of manufacture. EU origin/quota can materially lower an actual import rate; no rate is fabricated for that alternative.

    Base: explicit_representative_route · Confiança: MEDIUM · Fontes: V4-S012

  • A-V63-POWER-NO-BONUSES · Published power proxy without unverified IPI bonuses: published_power_proxy;efficiency=0;safety=0;recycling=0

    Use published output as a representative proxy. Convert cv using 0.73549875 kW/cv. Neither certified regulatory power nor bonus eligibility is asserted.

    Combined hybrid output and overboost are marketing proxies. Zero bonuses mean qualification is not established, not that equipment is absent.

    Base: representative_application_of_legal_formula · Confiança: MEDIUM · Fontes: V4-S003

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.

Entradas, resultados e memória de cálculo completa (JSON)

Sensibilidade: valor aduaneiro de 30%

Sensibilidade: valor aduaneiro de 30%

Regras de referência
São Paulo · 12/09/2026
Operação
Fabricante ou importador → concessionária → consumidor
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.
IPI representativo
10,8% na base de saída. Fatores regulatórios com atributos representativos, sem homologação certificada. Sensibilidade de 5,8% a 10,8%.

Os créditos elegíveis são considerados integralmente aproveitáveis economicamente. Isso não implica reembolso imediato.

Identificador
EDU-BR-V037-CUSTOMS-0_30
Cenário de origem
EDU-BR-V037
Perfil selecionado
V06 · Imported CBU BEV, non-preferential origin
NCM do cenário
8703.80.00
Preço de partida
R$ 299.990,00
Residual após remover os impostos modelados
R$ 180.186,63
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.

ParâmetroCoeficiente selecionadoRegra
ICMS12%R-SP-ICMS-VEH12
ICMS_OWN12%R-SP-ICMS-VEH12
PIS_UP2%R-PIS-V-MONO
COFINS_UP9,6%R-COFINS-V-MONO
PIS_RETAIL0%R-PIS-V-DEALER
COFINS_RETAIL0%R-COFINS-V-DEALER
PIS_CREDIT0%Zero explícito na rota selecionada
COFINS_CREDIT0%Zero explícito na rota selecionada
PIS_IMPORT2,62%R-PIS-IMPORT-V
COFINS_IMPORT12,57%R-COFINS-IMPORT-V
II35%R-II-CBU35
IPI10,8%R-IPI-V-MOVER
IVA original0%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-COFINS-IMPORT-V · COFINS-Importação vehicles

Customs value V.

Art.8 §3 listed passenger vehicles. Commercial import by credit-eligible business.

Fontes: S010. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2026-12-31.

R-COFINS-V-DEALER · Qualifying vehicle dealer COFINS zero rate

Qualifying listed vehicle resale revenue.

Wholesaler/retailer qualifying under Lei 10.485; not a manufacturer/importer operation disguised as resale.

Fontes: S007. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2026-12-31.

R-COFINS-V-MONO · Vehicle concentrated COFINS

Manufacturer/importer own sales revenue, excluding IPI, third-party ICMS-ST and highlighted own ICMS.

Listed vehicles sold by manufacturer/importer; ordinary company regime assumed.

Fontes: S007, S009. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2026-12-31.

R-II-CBU35 · Assembled electrified-vehicle import duty

Customs value

CBU BEV/PHEV imported under ordinary schedule from July2026; no preferential origin/quota/CKD/SKD

Fontes: S039. Confiança: HIGH.

Início registrado: 2026-07-01; fim registrado: 2026-12-31.

R-IPI-V-MOVER · Passenger-vehicle IPI rate selector

Use resulting rate on the stage-specific IPI base, not retail MSRP.

Eligible 8703 operation under NC 87-13; CAT/Renavam variant and certified regulatory inputs required; official MOVER-compliant manufacturer/importer.

Fontes: S004, S005. Confiança: HIGH.

Início registrado: 2025-11-01; fim registrado: 2026-12-31.

R-PIS-IMPORT-V · PIS-Importação vehicles

Customs value V.

Art.8 §3 listed passenger vehicles. Commercial import by credit-eligible business.

Fontes: S010. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2026-12-31.

R-PIS-V-DEALER · Qualifying vehicle dealer PIS zero rate

Qualifying listed vehicle resale revenue.

Wholesaler/retailer qualifying under Lei 10.485; not a manufacturer/importer operation disguised as resale.

Fontes: S007. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2026-12-31.

R-PIS-V-MONO · Vehicle concentrated PIS

Manufacturer/importer own sales revenue, excluding IPI, third-party ICMS-ST and highlighted own ICMS.

Listed vehicles sold by manufacturer/importer; ordinary company regime assumed.

Fontes: S007, S008. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2026-12-31.

R-SP-ICMS-VEH12 · SP vehicle ICMS under specified ST regime

Apply the separate stage/base rule.

Art.54 X vehicle scope and qualifying subsequent-transaction substitution regime; do not assume every direct car sale automatically qualifies.

Fontes: S012. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2032-12-31.

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-VEHICLE-MARGIN · Vehicle dealer net residual: 0.06

    Shared explicit 6% modeling convention, near the prior handoff car example allocations. Not sourced as a measured dealer margin.

    Base: declared_model_convention · Confiança: LOW · Convenção declarada

  • A-VEHICLE-ST · Vehicle final-base equivalent: presumed_base_tracks_counterfactual_price

    Retains earlier vehicle formula. Not a current vehicle-specific price-table/refund implementation. Conditional SP12 rate selected.

    Base: simplified_counterfactual_policy · Confiança: MEDIUM · Fontes: S014

  • A-V4-NONPREF · Ordinary finished-import origin regime: no_preference_or_quota

    Select ordinary legal rate without claiming origin certificate or historical importer stock date.

    Country of brand is not country of manufacture. EU origin/quota can materially lower an actual import rate; no rate is fabricated for that alternative.

    Base: explicit_representative_route · Confiança: MEDIUM · Fontes: V4-S012

  • A-V63-POWER-NO-BONUSES · Published power proxy without unverified IPI bonuses: published_power_proxy;efficiency=0;safety=0;recycling=0

    Use published output as a representative proxy. Convert cv using 0.73549875 kW/cv. Neither certified regulatory power nor bonus eligibility is asserted.

    Combined hybrid output and overboost are marketing proxies. Zero bonuses mean qualification is not established, not that equipment is absent.

    Base: representative_application_of_legal_formula · Confiança: MEDIUM · Fontes: V4-S003

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.

Entradas, resultados e memória de cálculo completa (JSON)

Sensibilidade: valor aduaneiro de 40%

Sensibilidade: valor aduaneiro de 40%

Regras de referência
São Paulo · 12/09/2026
Operação
Fabricante ou importador → concessionária → consumidor
Origem representada
Importação do produto completo
Valor aduaneiro assumido
40% do preço de referência, fixo durante as retiradas de impostos. Convenção do modelo, não declaração de importação.
IPI representativo
10,8% na base de saída. Fatores regulatórios com atributos representativos, sem homologação certificada. Sensibilidade de 5,8% a 10,8%.

Os créditos elegíveis são considerados integralmente aproveitáveis economicamente. Isso não implica reembolso imediato.

Identificador
EDU-BR-V037-CUSTOMS-0_40
Cenário de origem
EDU-BR-V037
Perfil selecionado
V06 · Imported CBU BEV, non-preferential origin
NCM do cenário
8703.80.00
Preço de partida
R$ 299.990,00
Residual após remover os impostos modelados
R$ 169.686,98
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.

ParâmetroCoeficiente selecionadoRegra
ICMS12%R-SP-ICMS-VEH12
ICMS_OWN12%R-SP-ICMS-VEH12
PIS_UP2%R-PIS-V-MONO
COFINS_UP9,6%R-COFINS-V-MONO
PIS_RETAIL0%R-PIS-V-DEALER
COFINS_RETAIL0%R-COFINS-V-DEALER
PIS_CREDIT0%Zero explícito na rota selecionada
COFINS_CREDIT0%Zero explícito na rota selecionada
PIS_IMPORT2,62%R-PIS-IMPORT-V
COFINS_IMPORT12,57%R-COFINS-IMPORT-V
II35%R-II-CBU35
IPI10,8%R-IPI-V-MOVER
IVA original0%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-COFINS-IMPORT-V · COFINS-Importação vehicles

Customs value V.

Art.8 §3 listed passenger vehicles. Commercial import by credit-eligible business.

Fontes: S010. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2026-12-31.

R-COFINS-V-DEALER · Qualifying vehicle dealer COFINS zero rate

Qualifying listed vehicle resale revenue.

Wholesaler/retailer qualifying under Lei 10.485; not a manufacturer/importer operation disguised as resale.

Fontes: S007. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2026-12-31.

R-COFINS-V-MONO · Vehicle concentrated COFINS

Manufacturer/importer own sales revenue, excluding IPI, third-party ICMS-ST and highlighted own ICMS.

Listed vehicles sold by manufacturer/importer; ordinary company regime assumed.

Fontes: S007, S009. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2026-12-31.

R-II-CBU35 · Assembled electrified-vehicle import duty

Customs value

CBU BEV/PHEV imported under ordinary schedule from July2026; no preferential origin/quota/CKD/SKD

Fontes: S039. Confiança: HIGH.

Início registrado: 2026-07-01; fim registrado: 2026-12-31.

R-IPI-V-MOVER · Passenger-vehicle IPI rate selector

Use resulting rate on the stage-specific IPI base, not retail MSRP.

Eligible 8703 operation under NC 87-13; CAT/Renavam variant and certified regulatory inputs required; official MOVER-compliant manufacturer/importer.

Fontes: S004, S005. Confiança: HIGH.

Início registrado: 2025-11-01; fim registrado: 2026-12-31.

R-PIS-IMPORT-V · PIS-Importação vehicles

Customs value V.

Art.8 §3 listed passenger vehicles. Commercial import by credit-eligible business.

Fontes: S010. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2026-12-31.

R-PIS-V-DEALER · Qualifying vehicle dealer PIS zero rate

Qualifying listed vehicle resale revenue.

Wholesaler/retailer qualifying under Lei 10.485; not a manufacturer/importer operation disguised as resale.

Fontes: S007. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2026-12-31.

R-PIS-V-MONO · Vehicle concentrated PIS

Manufacturer/importer own sales revenue, excluding IPI, third-party ICMS-ST and highlighted own ICMS.

Listed vehicles sold by manufacturer/importer; ordinary company regime assumed.

Fontes: S007, S008. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2026-12-31.

R-SP-ICMS-VEH12 · SP vehicle ICMS under specified ST regime

Apply the separate stage/base rule.

Art.54 X vehicle scope and qualifying subsequent-transaction substitution regime; do not assume every direct car sale automatically qualifies.

Fontes: S012. Confiança: HIGH.

Início registrado: Não informado; fim registrado: 2032-12-31.

Premissas originais da pesquisa

Esta sensibilidade substitui o valor padrão de A-CUSTOMS-35 por 40%. 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-VEHICLE-MARGIN · Vehicle dealer net residual: 0.06

    Shared explicit 6% modeling convention, near the prior handoff car example allocations. Not sourced as a measured dealer margin.

    Base: declared_model_convention · Confiança: LOW · Convenção declarada

  • A-VEHICLE-ST · Vehicle final-base equivalent: presumed_base_tracks_counterfactual_price

    Retains earlier vehicle formula. Not a current vehicle-specific price-table/refund implementation. Conditional SP12 rate selected.

    Base: simplified_counterfactual_policy · Confiança: MEDIUM · Fontes: S014

  • A-V4-NONPREF · Ordinary finished-import origin regime: no_preference_or_quota

    Select ordinary legal rate without claiming origin certificate or historical importer stock date.

    Country of brand is not country of manufacture. EU origin/quota can materially lower an actual import rate; no rate is fabricated for that alternative.

    Base: explicit_representative_route · Confiança: MEDIUM · Fontes: V4-S012

  • A-V63-POWER-NO-BONUSES · Published power proxy without unverified IPI bonuses: published_power_proxy;efficiency=0;safety=0;recycling=0

    Use published output as a representative proxy. Convert cv using 0.73549875 kW/cv. Neither certified regulatory power nor bonus eligibility is asserted.

    Combined hybrid output and overboost are marketing proxies. Zero bonuses mean qualification is not established, not that equipment is absent.

    Base: representative_application_of_legal_formula · Confiança: MEDIUM · Fontes: V4-S003

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.

Entradas, resultados e memória de cálculo completa (JSON)

Sensibilidades e casos inviáveis
  • Valor aduaneiro: 30% residual R$ 180.186,63.
  • Valor aduaneiro: 35% residual R$ 174.936,80.
  • Valor aduaneiro: 40% residual R$ 169.686,98.
  • IPI representativo: 5,8% residual R$ 185.261,22.

    Legal bonus envelope at this stated power proxy, not a confidence interval or proof of eligibility. Default assumes no efficiency, safety or recycling bonus.

  • IPI representativo: 10,8% residual R$ 174.936,80.

    Legal bonus envelope at this stated power proxy, not a confidence interval or proof of eligibility. Default assumes no efficiency, safety or recycling bonus.

Calibrações separadas, sem misturar hipóteses de origem. Não representam intervalos de confiança.

Fontes e documentos (29)
  • 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.
  • S005 · Decreto 12.435/2025 — MOVER requirementsPresidência da República · Consulta registrada: 2026-09-11primary_legislation · readAnnex III B.1 and C; items 17–24; Annex IVDo not confuse corporate compliance targets with the product-specific IPI bonus thresholds in S004.
  • S006 · Carro Sustentável / IPI Verde official portalMDIC · Consulta registrada: 2026-09-11official_explanation · readExplains registration. Exact CAT/Renavam approvals for selected units have not been matched.
  • S007 · Lei 10.485/2002 — vehicle concentrated contributionsPresidência da República · Consulta registrada: 2026-09-11primary_legislation · readarts. 1–3Manufacturer/importer 2% PIS, 9.6% COFINS; qualifying dealers zero. Article 2 is a specific intermediation-fee rule, not a universal 9% base reduction.
  • 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%.
  • S014 · RICMS-SP arts. 301–302 — new vehicle ICMS-STSEFAZ-SP · Consulta registrada: 2026-09-11official_consolidation · readarts. 301,302Manufacturer/importer responsibility and prescribed presumed final-sale base; use dealer/brand MSRP and freight or the applicable fallback.
  • S015 · Portaria CAT 68/2019 — current ICMS-ST product listSEFAZ-SP · Consulta registrada: 2026-09-11official_consolidation · readVehicle annex; Annex XXII items 28,53,71/74,80Read consolidated 2026 amendments. Selected phones/notebooks/TVs/consoles remain listed; 2026 removals found concern other merchandise. Lists establish scope, not current MVA values.
  • S018 · Decreto 7.212/2010 — RIPIPresidência da República · Consulta registrada: 2026-09-11primary_legislation · readarts. 9,190,225,226Importer equivalence, import/domestic bases and eligible import IPI credit. Examples have no invoice discounts.
  • S019 · Resolução Gecex 272/2021 — consolidated tariff architectureMDIC/Camex · Consulta registrada: 2026-09-11official_consolidation · readarts. 1–8 and annex hierarchyAnnex exceptions and valid origin preferences override general TEC. This HTML page alone does NOT verify the rate of every selected NCM.
  • S020 · Tarifas Vigentes — consolidated tariff workbook dated 2026-09-08MDIC/Camex · Consulta registrada: 2026-09-11official_tariff · landing_page_read_attachment_unreadLanding page read. Workbook attachment could not be retrieved/parsed. Current product-level II rates are a release blocker, not a completed lookup.
  • S022 · EC 132/2023 — consumption tax transitionPresidência da República · Consulta registrada: 2026-09-11primary_legislation · readADCT transition provisions2026 test; 2027 federal switch; 2029–2032 ICMS/ISS phaseout; 2033 full system.
  • 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.
  • S024 · Decreto 12.955/2026 — CBS regulationPresidência da República · Consulta registrada: 2026-09-11primary_legislation · readart. 13 domestic base; arts. 80–81 import baseCurrent regulation provides base definitions; 2026 cash dispensation remains a separate condition.
  • S025 · LC 227/2026 — IBS governance and amendments to LC 214Presidência da República · Consulta registrada: 2026-09-11primary_legislation · readAmendments to LC 214 art. 348 and related provisionsIncludes 2026 compliance cure provisions. Does not establish a universal final CBS/IBS rate.
  • S026 · LC 224/2025 — reduction of specified federal tax benefitsPresidência da República · Consulta registrada: 2026-09-11primary_legislation · readart. 4 scope and exceptions; effectivenessDo not automatically apply a 10% haircut to every structural zero or all MOVER attributes. Benefit-by-benefit scope assessment required; ZFM and certain ICT-policy exceptions exist.
  • 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.
  • S036 · LC 214/2025 — IBS, CBS and Imposto SeletivoPresidência da República · Consulta registrada: 2026-09-11primary_legislation · readarts. 12,69,126,343–348,409–419 and vehicle annex; read as amended by LC 227Transition/reference-rate architecture and selective-tax framework. No unverified future uniform rate is stored.
  • 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.
  • S039 · Deliberations of the 238th ordinary Gecex meetingMDIC / Camex / Gecex · Consulta registrada: 2026-09-11official_government_deliberation · rechecked_in_handoff_buildItem III(f), automotive tariff scheduleOfficial corroboration of 35% for assembled/SKD electrified vehicles from July 2026 and different CKD/quota conditions. Operative current tariff-resolution rows and shipment eligibility not verified here.
  • 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-S003 · Decreto 12.549/2025: passenger and pickup IPIPresidência da República · Consulta registrada: 2026-09-13primary_legislation · primary_page_readAnnex I; Annex II NC87-13/14/15; Article 8Annex I sets 8704.31.90 starting IPI at 3.90%.NC 87-14 has pickup-specific propulsion and power adjustments; do not reuse NC87-13.NC87-13 passenger adjustments and inclusive kW bands; NC87-15 zero requires registered qualifying version.
  • V4-S012 · Mercosul–EU import quota status June5,2026Siscomex / MDIC · Consulta registrada: 2026-09-13primary_official_notice · indexed_pdf_text_read_not_used_for_numeric_discountEvidence that origin/quota can matter; no preference rate or September quota balance inferred. V4 ordinary import scenarios explicitly exclude preference.Automotive quota reference includes8703.23.10 with2026-05-01–2026-12-31 validity; actual preferences require qualifying origin and quota.
  • V63-P-BR-V037 · BYD Seal — price evidenceParvi BYD · Consulta registrada: 2026-09-17manufacturer_or_authorized_dealer_product_page · primary_page_readSeal 2026, a partir de R$ 299.990; ficha técnica motor elétrico, 530 cvReferência de concessionária brasileira, não comprovação de venda em São Paulo. Cor, estoque, frete e condições finais precisam de confirmação.reference price and offer conditions
  • V63-S-BR-V037 · BYD Seal — spec evidenceParvi BYD · Consulta registrada: 2026-09-17manufacturer_or_authorized_dealer_product_page · primary_page_readPowertrain and performance section for the selected modelA página da concessionária publica 530 cv. Não inferimos capacidade de bateria, país de produção, preferência tarifária ou nota fiscal.selected configuration and published power

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