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: Honda Biz 125 EX
Honda · 2026
- Categoria
- vehicle.motorcycle
- NCM pesquisado
- 8711.20.10
- Confiança na classificação
- Alta
- Preço de referência
- R$ 16.840,00 · 14/09/2026
- Tipo do preço
- Preço sugerido pela fabricante, sem frete
Manaus qualified-production scenario assumed.12%SP automotor-ST rule selected even above250cc; not vehicle2%/9.6%monophase. MSRPandSTreference exclude unobservedfreight.
Imagem: Motolife Honda.
Padrão: produção qualificada na Zona Franca de Manaus
Padrão: produção qualificada na Zona Franca de Manaus
- Regras de referência
- São Paulo · 14/09/2026
- Operação
- Fabricante → concessionária → consumidor, com ICMS-ST pelo preço de referência da fabricante
- Base de ICMS-ST
- R$ 16.840,00 · Mantida fixa durante as retiradas de impostos.
- Origem representada
- Produção qualificada na ZFM; operação AM → SP
- 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-M003
- Cenário de origem
- Padrão do produto
- Perfil selecionado
- M01 · 8711.20.10 / motorcycle / domestic_ZFM_assumed
- NCM do cenário
- 8711.20.10
- Preço de partida
- R$ 16.840,00
- Residual após remover os impostos modelados
- R$ 13.537,96
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 | 12% | R-V5-SP-MOTO12 |
| ICMS_OWN | 12% | R-SP-ZFM-ORIGIN12 |
| IPI | 0% | R-IPI-ZFM |
| II | 0% | R-V5-II-DOMESTIC-NA |
| PIS_UP | 0,65% | R-ZFM-PIS-OUTPUT |
| COFINS_UP | 3% | R-ZFM-COFINS-OUTPUT |
| PIS_RETAIL | 1,65% | R-PIS-NC |
| COFINS_RETAIL | 7,6% | R-COFINS-NC |
| PIS_CREDIT | 1% | R-ZFM-PIS-CREDIT |
| COFINS_CREDIT | 4,6% | R-ZFM-COFINS-CREDIT |
| PIS_IMPORT | 2,1% | R-PIS-IMPORT-STD |
| COFINS_IMPORT | 9,65% | R-COFINS-IMPORT-STD |
| COFINS_IMPORT_ADDITIONAL | 0% | R-V5-COFINS-EXTRA-NA |
| 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-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-IPI-ZFM · Conditional ZFM industrial-output IPI exemption
Qualifying industrial output from the approved ZFM project.
Approved project, legally eligible product and production/process evidence; not every Brazil-made product.
Fontes: S027, S026. Confiança: MEDIUM.
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-ZFM-ORIGIN12 · Own ICMS in selected AM-to-SP ZFM route
Supplier own operation; SP final base selected separately
Brazilian-origin qualifying ZFM manufacture shipped AM to SP; ordinary interstate12 assumed, not imported-content4; destination remains SP
Fontes: S012, S037. Confiança: MEDIUM.
Início registrado: 2026-09-12; fim registrado: 2026-12-31.
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-MOTO-ST-BASE · Motorcycle prescribed manufacturer-price ST base
Published reference price saved separately from consumer-price overrides.
Published manufacturer price selected;34% fallback not used when MSRP exists; reference anchor excludes freight consistently.
Fontes: V5-S012. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-V5-SP-MOTO12 · SP qualifying motorcycle12%
Own-operation A and separately prescribed final-price base.
Art54X/§3 automotor-ST route including8711; overrides general25% above250cc in qualifying operations.
Fontes: V5-S002, V5-S012, V5-S013. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-ZFM-COFINS-CREDIT · Conditional retailer ZFM COFINS acquisition credit
Eligible acquired ZFM product, administrative base exclusions
Lei10833 art3§17III other cases, not higher special credit cases
Fontes: S009. Confiança: HIGH.
Início registrado: 2026-09-12; fim registrado: 2026-12-31.
R-ZFM-COFINS-OUTPUT · Conditional ZFM manufacturer COFINS
Manufacturer own revenue excluding own ICMS/IPI/ST
Approved ZFM production sold outside region to noncumulative PJ
Fontes: S009. Confiança: HIGH.
Início registrado: 2026-09-12; fim registrado: 2026-12-31.
R-ZFM-PIS-CREDIT · Conditional retailer ZFM PIS acquisition credit
Eligible acquired ZFM product, administrative base exclusions
Other qualifying approved ZFM goods, not special computer/specific buyer cases
Fontes: S008. Confiança: HIGH.
Início registrado: 2026-09-12; fim registrado: 2026-12-31.
R-ZFM-PIS-OUTPUT · Conditional ZFM manufacturer PIS
Manufacturer own revenue excluding own ICMS/IPI/ST
Approved ZFM production sold outside region to noncumulative PJ; not cumulative/individual buyer
Fontes: S008. Confiança: HIGH.
Início registrado: 2026-09-12; 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-MOTO-BASE · Fixed motorcycle MSRP tax base
Use saved manufacturer reference underArt300; freeze during toggles. No arbitrary34%MVA when MSRP exists.
Base: Declared modeling convention or evidence-informed scenario, not observed private accounting. · Confiança: MEDIUM · Fontes: V5-S012
- A-V5-MOTO-MARGIN · Motorcycle dealer fixed residual: 0.06
Reuse6% initial-price convention as a declared proxy, not dealer observed margin.
Base: Declared modeling convention or evidence-informed scenario, not observed private accounting. · Confiança: MEDIUM · Convenção declarada
- 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-ZFM · Qualified Manaus manufacture: true
Selected motorcycle/AC/microwave routes assume approved production and PPB eligibility; legal consequences conditional, unit not certified.
Unverified AM state incentive credits and upstream components are outside the selected invoice-equivalent boundary. Project approval is not proof of an operational owned factory.
Base: Declared modeling convention or evidence-informed scenario, not observed private accounting. · Confiança: MEDIUM · Fontes: V5-S011, V5-S030, V5-S031, V5-S032
Representative domestic_ZFM_assumed route, not a verified exact-unit country/plant. Nonpreferential imports; Chinese footwear excluded from selected route.
Fontes e documentos (26)
- 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.
- 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.
- S027 · Decreto-Lei 288/1967 — Zona Franca de ManausPresidência da República · Consulta registrada: 2026-09-11primary_legislation · readarts. 3,7,9Approved production and statutory conditions required; passenger automobiles do not get a generic ZFM IPI exemption.
- 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-P024 · Honda Pop110i ES 2027Honda / referenced storefront · Consulta registrada: 2026-09-14primary_product_price · primary_product_page_or_indexed_msrp_readPop110i ES; 2027Manaus qualified-production scenario assumed.12%SP automotor-ST rule selected even above250cc; not vehicle2%/9.6%monophase. MSRPandSTreference exclude unobservedfreight.Reference price BRL10588 (manufacturer_msrp_excludes_freight); selected characteristics are separately recorded.
- V5-P025 · Honda Biz125 EX 2026Honda / referenced storefront · Consulta registrada: 2026-09-14primary_product_price · primary_product_page_or_indexed_msrp_readBiz125 EX; 2026Manaus qualified-production scenario assumed.12%SP automotor-ST rule selected even above250cc; not vehicle2%/9.6%monophase. MSRPandSTreference exclude unobservedfreight.Reference price BRL16840 (manufacturer_msrp_excludes_freight); 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-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-S011 · Lei10996: qualified ZFM production contributionsPresidência da República · Consulta registrada: 2026-09-14primary_legal · primary_page_readArts.3–4 amending Leis10637/10833Qualified own production sold to noncumulative reseller outsideZFM: .65/3 output; non-computer1/4.6 acquisition credits under applicable taxpayer conditions.
- V5-S012 · RICMS Articles299–300 motorcycle STSEFAZ-SP · Consulta registrada: 2026-09-14primary_legal · primary_page_readArts.299–300; price-base hierarchyNew motorcycle8711 ST; manufacturer reference price base;34% markup is fallback if required price reference absent.
- V5-S013 · RC2679/2014: motorcycle12% overrides25% in qualifying routeSEFAZ-SP · Consulta registrada: 2026-09-14primary_legal · primary_page_readInterpretation §§3–5; Art34 Lei6374/89Higher displacement alone does not force25% where Art54X/§3 applies. Read with current statute, not as a timeless stand-alone opinion.
- 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-S028 · Lei10485 vehicle concentrated regime scopePresidência da República · Consulta registrada: 2026-09-14primary_legal · primary_page_readArt.1 listed vehicle headingsSelected8711 motorcycles are not the ordinary8703 passenger-car concentrated2/9.6 regime.
- 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.
- V5-S030 · Manaus industrial project and PPB evidence boundaryMDIC/SUFRAMA · Consulta registrada: 2026-09-14primary_explanation · official_agenda_or_indexed_excerpt_readDefault selected Manaus qualification is explicitly representative; CNPJ/project/VIN not certified.Project agenda is evidence of proposed/approved industrial activity, not proof of exact-unit production or a newly operating owned RoyalEnfield plant.
- V5-S031 · Samsung30years Brazil manufacturing contextSamsung Brasil · Consulta registrada: 2026-09-14primary_product · primary_indexed_excerpt_readHistorical Brazilian manufacturing context; not certification of current exactAC unit.
- V5-S032 · Royal Enfield concessive decree51417/2025SEFAZ-AM · Consulta registrada: 2026-09-14primary_legal · primary_indexed_excerpt_readConcessive project evidence; no inference that an owned plant is already operational.