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: Camiseta Hering Super Cotton

Hering · Comfort · Masculina · Algodão · 0227N1007S

Categoria
apparel.clothing
NCM pesquisado
6109.10.00
Confiança na classificação
Alta
Preço de referência
R$ 89,99 · 14/09/2026
Tipo do preço
Referência de preço da loja oficial

Imagem: Hering.

Fonte do preço

Padrão: produção nacional

Padrão: produção nacional

Regras de referência
São Paulo · 14/09/2026
Operação
Fabricante ou importador → 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-C001
Cenário de origem
Padrão do produto
Perfil selecionado
C01 · 6109.10.00 / clothing / domestic_non_zfm
NCM do cenário
6109.10.00
Preço de partida
R$ 89,99
Residual após remover os impostos modelados
R$ 66,97
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
ICMS18%R-SP-ICMS-18
ICMS_OWN18%R-SP-ICMS-18
IPI0%R-V5-IPI-CLOTHES
II0%R-V5-II-DOMESTIC-NA
PIS_UP1,65%R-PIS-NC
COFINS_UP7,6%R-COFINS-NC
PIS_RETAIL1,65%R-PIS-NC
COFINS_RETAIL7,6%R-COFINS-NC
PIS_CREDIT1,65%R-PIS-NC
COFINS_CREDIT7,6%R-COFINS-NC
PIS_IMPORT2,1%R-PIS-IMPORT-STD
COFINS_IMPORT9,65%R-COFINS-IMPORT-STD
COFINS_IMPORT_ADDITIONAL0%R-V5-COFINS-EXTRA-NA
IVA originalNão se aplicaNão 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-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-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-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-V5-IPI-CLOTHES · IPI 6109.10.00;6205.20.00;6203.42.00 ordinary zero-rate garment entries

Supplier A excludes separately invoiced IPI/ST; importIPI uses V+II.

6109.10.00;6205.20.00;6203.42.00; ordinary zero-rate garment entries

Fontes: V5-S001. Confiança: HIGH.

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

R-V5-NONST-RETAIL · Ordinary two-stage non-ST retail ledger

A supplier operation; P final retail price; no MVA or presumed base.

Selected garments/footwear ordinary stores, post-removal appliances and beauty; not direct-to-door special ST.

Fontes: V5-S002, V5-S004, V5-S007, V5-S008. Confiança: HIGH.

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

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-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-V5-ORDINARY-BENEFITS · No unverified optional manufacturer incentive: false

    Ordinary ownICMS benchmark rather than unproven optional footwear/air-fryer manufacturer benefit.

    This does not assert that actual manufacturers never claim incentives.

    Base: Declared modeling convention or evidence-informed scenario, not observed private accounting. · Confiança: MEDIUM · Fontes: V5-S026, V5-S027

  • A-V5-ORIGINS · Declared representative production routes

    Use sourced country when stated; otherwise select explicit domestic/import route. Brand and GS1 prefixes are not proof.

    Nike/Adidas imports explicitly non-Chinese/nonpreferential; China antidumping route is not implemented.

    Base: Declared modeling convention or evidence-informed scenario, not observed private accounting. · Confiança: MEDIUM · Convenção declarada

  • A-V5-RETAIL-MARGIN · Non-ST retailer fixed residual: 0.10

    10% of initial reference price; fixed BRL thereafter; chosen transparent channel convention, not empirical margin.

    Base: Declared modeling convention or evidence-informed scenario, not observed private accounting. · Confiança: MEDIUM · Convenção declarada

Manufacturer/retailer explicitly states BR

Entradas, resultados e memória de cálculo completa (JSON)

Sensibilidades e casos inviáveis
  • Residual do varejista: 5% — residual R$ 66,97.

    Separate calibration against unchanged reference price; not probability bounds, not tax removal.

  • Residual do varejista: 10% — residual R$ 66,97.

    Separate calibration against unchanged reference price; not probability bounds, not tax removal.

  • Residual do varejista: 15% — residual R$ 66,97.

    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.
  • 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.
  • V5-P016 · Hering Comfort Super Cotton 0227N1007S basic men’s T-shirtHering / referenced storefront · Consulta registrada: 2026-09-14primary_product_price · primary_product_page_readComfort Super Cotton; 0227N1007S basic men’s T-shirtReference price BRL89.99 (official_store_reference); selected characteristics are separately recorded.
  • V5-S001 · TIPI consolidated through ADE RFB 1/2026 (rectified 12 February)Receita Federal · Consulta registrada: 2026-09-14primary_classification · primary_pdf_text_and_selected_tables_screenshot_readPDF pp.163–164 cosmetics; 275/279–280 garments; 287 shoes;325 gas stove;353 NC84-3;358–359 AC/fridge;361 dishwasher;373 washer;395 vacuum;397 electric cooking;424 motorcyclesNot proof that every named product meets every condition. Later-2026 benefit scope separately qualified.NCM hierarchy and selected IPI entries; NC84-3 class-A treatment; appliance Ex conditions; ordinary 8711 IPI; cosmetics; garments and footwear.
  • V5-S002 · RICMS Articles 52–55: internal rates and exceptionsSEFAZ-SP · Consulta registrada: 2026-09-14primary_legal · primary_page_readArt.52 I; Art.54 X and §3; Art.55 IV/VI and exceptionsGeneral18%; specified cosmetics/perfume25% with shampoo, deodorant and sunscreen exceptions; conditional automotor12% overrides ordinary motorcycle25%.
  • V5-S004 · Portaria SRE19/2026: ST removals effective August1SEFAZ-SP · Consulta registrada: 2026-09-14primary_legal · primary_page_readArt.1 I b and III; Art.3; AnnexXXII items22,39,45/46Washer8450.20, vacuum8508 and selected fryer8516.60 rows leave ST on August1,2026.
  • V5-S007 · Portaria SRE94/2025 beauty ST removalSEFAZ-SP · Consulta registrada: 2026-09-14primary_legal · primary_page_readAnnexXI revocation and April1 effective clauseAnnexXI perfumery/personal-hygiene ST removed April1,2026.
  • V5-S008 · RC33677/2026: current beauty ST interpretationSEFAZ-SP · Consulta registrada: 2026-09-14primary_legal · primary_page_readInterpretationConfirms post-April1 non-ST treatment; this does not eliminate own-operation ICMS.
  • 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.
  • V5-S026 · Decreto69668/2025 conditional air-fryer manufacturer creditSEFAZ-SP · Consulta registrada: 2026-09-14primary_legal · primary_indexed_normative_excerpt_readNot selected without manufacturer-location/option evidence. Ordinary scenario remains explicit.Optional eligible SP manufacturer credit for<=12L8516.60; not a universal retailer rate.
  • V5-S027 · RC31153/2025 footwear industrial benefitSEFAZ-SP · Consulta registrada: 2026-09-14primary_legal · primary_page_or_indexed_excerpt_readAnnexII Art30; AnnexIII Art43Manufacturer conditional reduced base/credit cannot be applied as universal retail footwear12%.
  • V5-S029 · 2026 CBS/IBS test guidanceReceita Federal · Consulta registrada: 2026-09-14primary_explanation · primary_guidance_readCollection dispensation scenario remains conditional on prescribed obligations; not an unconditional extra1% on legacy prices.

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