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: iPhone 17 Pro
Apple · 256 GB · Desbloqueado
- Categoria
- technology.smartphone
- NCM pesquisado
- 8517.13.00
- Confiança na classificação
- Alta
- Preço de referência
- R$ 8.829,00 · 13/09/2026
- Tipo do preço
- Preço à vista a partir de, de varejista no índice de busca
Indexed price anchor at default capacity; full page blocked. Exact checkout, color and stock not asserted.
Imagem: iPlace.
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-T010
- Cenário de origem
- Padrão do produto
- Perfil selecionado
- T01 · Imported ordinary smartphone
- NCM do cenário
- 8517.13.00
- Preço de partida
- R$ 8.829,00
- Residual após remover os impostos modelados
- R$ 5.180,96
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 | 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 | 16% | R-II-TECH-REP16 |
| IPI | 15% | R-IPI-PHONE |
| IVA original | 43% | R-SP-ST-TECH-IVA-2026 |
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-TECH-REP16 · Representative import duty for selected phones/portable ADP
Customs value, not Brazilian retail price
8517.13.00,8471.30.12,8471.30.19; ordinary non-preferential finished import; no special Ex/quota
Fontes: E004, E005. Confiança: MEDIUM.
Início registrado: 2026-09-12; fim registrado: 2026-12-31.
R-IPI-PHONE · Smartphone standard IPI
Stage-specific import or industrial-output base.
Exact NCM 8517.13.00; no proven overriding exemption/special regime.
Fontes: S002, S003. 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-SP-ST-TECH-IVA-2026 · SP electronics IVA-ST base parameters, August 2026 schedule
Eligible operation amount plus qualifying transferred freight, insurance, taxes and charges, multiplied by 1+selected IVA-ST.
Covered subsequent operation to SP taxpayer; select CEST AND NCM AND description; no activation for direct final-consumer example path.
Fontes: S037, S040. 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
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-T010-CUSTOMS-0_30
- Cenário de origem
- EDU-BR-T010
- Perfil selecionado
- T01 · Imported ordinary smartphone
- NCM do cenário
- 8517.13.00
- Preço de partida
- R$ 8.829,00
- Residual após remover os impostos modelados
- R$ 5.251,60
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 | 16% | R-II-TECH-REP16 |
| IPI | 15% | R-IPI-PHONE |
| IVA original | 43% | R-SP-ST-TECH-IVA-2026 |
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-TECH-REP16 · Representative import duty for selected phones/portable ADP
Customs value, not Brazilian retail price
8517.13.00,8471.30.12,8471.30.19; ordinary non-preferential finished import; no special Ex/quota
Fontes: E004, E005. Confiança: MEDIUM.
Início registrado: 2026-09-12; fim registrado: 2026-12-31.
R-IPI-PHONE · Smartphone standard IPI
Stage-specific import or industrial-output base.
Exact NCM 8517.13.00; no proven overriding exemption/special regime.
Fontes: S002, S003. 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-SP-ST-TECH-IVA-2026 · SP electronics IVA-ST base parameters, August 2026 schedule
Eligible operation amount plus qualifying transferred freight, insurance, taxes and charges, multiplied by 1+selected IVA-ST.
Covered subsequent operation to SP taxpayer; select CEST AND NCM AND description; no activation for direct final-consumer example path.
Fontes: S037, S040. 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
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$ 5.251,60.
Separate baseline calibration against the same reference price; not a tax toggle or probability interval.
- Valor aduaneiro: 35% — residual R$ 5.180,96.
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 (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.
- E004 · Gecex 866/2026 restores technology import tariffsMattos Filho · Consulta registrada: 2026-09-12specialist_explanation · readTable: 8471.30.12, 8471.30.19 and 8517.13.00 = 16%Specific current primary TEC workbook rows could not be retrieved. 16% is a sourced representative default, MEDIUM, not a fully reverified customs determination.
- E005 · Official index of Gecex tariff amendments, including 866/2026MDIC/Camex · Consulta registrada: 2026-09-12primary_legislation · index_read_attachment_not_retrievedGecex 866/2026 and rectificationEstablishes existence of the amendment, not independent verification of unseen numeric rows.
- 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.
- S003 · Decreto 11.182/2022 — amended TIPI ratesPresidência da República · Consulta registrada: 2026-09-11primary_legislation · readAnnex; 8471.30.19 and 9504.50.00
- 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%.
- 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.
- S040 · Portaria SRE 34/2026SEFAZ-SP · Consulta registrada: 2026-09-11primary_state_regulation · rechecked_in_handoff_buildAmendment to SRE 32/2026; affected rows and October 2026 commencementRead alongside consolidated SRE32; do not interpret a later-effective deletion as already in force on the snapshot date.
- V4-P030 · iPhone17Pro256GB retailer referenceiPlace · Consulta registrada: 2026-09-13primary_product · primary_retailer_search_excerpt_full_page_403Indexed price anchor at default capacity; full page blocked. Exact checkout, color and stock not asserted.iPhone17Pro starting256GB offerR$8,829.
- 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.