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: LG OLED evo AI C6
LG · OLED55C6PSA · 55″ · TV OLED 4K
- Categoria
- technology.television
- NCM pesquisado
- 8528.72.00
- Confiança na classificação
- Alta
- Preço de referência
- R$ 7.029,05 · 12/09/2026
- Tipo do preço
- Preço à vista/Pix de varejista
Sold and delivered by Magalu; R$7,029.05 Pix, regular total7,399; no optional coupon or shipping included.
Imagem: LG.
Padrão: produção qualificada na Zona Franca de Manaus
Padrão: produção qualificada na Zona Franca de Manaus
- Regras de referência
- São Paulo · 12/09/2026
- Operação
- Fabricante ou importador → varejista → consumidor, com ICMS-ST
- Origem representada
- Produção qualificada na ZFM; operação AM → SP
- Importação
- Sem II sobre o produto acabado. Isso não significa que todos os componentes sejam nacionais ou isentos.
Os créditos elegíveis são considerados integralmente aproveitáveis economicamente. Isso não implica reembolso imediato.
- Identificador
- EDU-BR-T009
- Cenário de origem
- Padrão do produto
- Perfil selecionado
- T09 · Domestic colour television, conditional ZFM project
- NCM do cenário
- 8528.72.00
- Preço de partida
- R$ 7.029,05
- Residual após remover os impostos modelados
- R$ 5.258,04
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 | 12% | R-SP-ZFM-ORIGIN12 |
| 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 |
| II | 0% | Zero explícito na rota selecionada |
| IPI | 0% | R-IPI-ZFM |
| IVA original | 45% | 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-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-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.
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-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-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-BASELINE-ST · Baseline presumed sale price calibration: Bst_baseline_equals_reference_price
Infer supplier A=P0/((1+i)*(1+IVA_adjusted)); current legally sourced IVA informs the baseline rather than an arbitrary wholesale margin.
After toggles, recompute Bst from supplier A and IVA. Do not force it to equal the new consumer price, and do not assume an automatic ST refund.
Base: model_calibration_not_legal_identity · Confiança: MEDIUM · Fontes: S037
- A-RETAIL-CREDITS · Retail contribution acquisition credit policy: exclude_supplier_own_ICMS_ST_and_IPI
IN2121 art171 after IN2152/2023. Some litigation permits nonrecoverable IPI credits; no taxpayer-specific judicial regime presumed.
Base: administrative_reference_policy · Confiança: MEDIUM · Fontes: E003, E001, S008, S009
- A-ZFM-TV · Approved ZFM television route: true
Default TV assumes qualifying approved manufacture in Manaus, SP consumer and noncumulative retailer. Does not establish actual LG unit origin. Alternative ordinary domestic route included. AM-specific manufacturer incentive credits not separately allocated.
Base: conditional_origin_and_project_scenario · Confiança: MEDIUM · Fontes: S027, S008, S009
Manaus/ZFM approved-project route is an explicit assumption, not verified for this unit. Without proof use ordinary IPI and appropriate non-ZFM production route.
Alternativa: produção nacional fora da ZFM
Alternativa: produção nacional fora da ZFM
- Regras de referência
- São Paulo · 12/09/2026
- Operação
- Fabricante ou importador → varejista → consumidor, com 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-T009-ALT-ordinary_domestic_nonZFM
- Cenário de origem
- EDU-BR-T009
- Perfil selecionado
- T09 · Domestic colour television, conditional ZFM project
- NCM do cenário
- 8528.72.00
- Preço de partida
- R$ 7.029,05
- Residual após remover os impostos modelados
- R$ 4.355,47
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 | 0% | Zero explícito na rota selecionada |
| IPI | 20% | R-IPI-TV |
| IVA original | 45% | 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-IPI-TV · Colour television standard IPI
Stage-specific import or industrial-output base.
Exact NCM 8528.72.00; 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-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
Hypothetical ordinary domestic non-ZFM TV manufacturing and SP retailer route; contrasts with assumed ZFM default.
Fontes e documentos (23)
- 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.
- EP013 · LG OLED55C6PSA 55-inch TVMagazine Luiza · Consulta registrada: 2026-09-12retailer_or_market_price · page_readSold and delivered by Magalu; R$7,029.05 Pix, regular total7,399; no optional coupon or shipping included.
- P023 · OLED55C6PSA 55-inch 4K OLED TV (2026)LG Electronics Brasil · Consulta registrada: 2026-09-11manufacturer_product · readExact current model and digital tuner including ISDB-T confirmed. Manaus/project status not established by product page; numeric current price not captured.
- 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.
- 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.
- 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.
- 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.