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: Nike Pegasus 41 Electric
Nike · Tênis masculino · 028676
- Categoria
- apparel.footwear
- NCM pesquisado
- 6404.11.00
- Confiança na classificação
- Alta
- Preço de referência
- R$ 854,99 · 14/09/2026
- Tipo do preço
- Preço Pix da loja oficial
Non-Chinese nonpreferential finished import is an explicit scenario; actual origin unverified. Do not activate for Chinese goods without antidumping review.
Imagem: Nike Brasil.
Padrão: importação do produto completo
Padrão: importação do produto completo
- Regras de referência
- São Paulo · 14/09/2026
- Operação
- Fabricante ou importador → varejista → consumidor, sem 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-C006
- Cenário de origem
- Padrão do produto
- Perfil selecionado
- C06 · 6404.11.00 / footwear / imported_finished_good
- NCM do cenário
- 6404.11.00
- Preço de partida
- R$ 854,99
- Residual após remover os impostos modelados
- R$ 529,71
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 |
| IPI | 0% | R-V5-IPI-FOOTWEAR |
| II | 35% | R-V5-II-APPAREL-35 |
| 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 |
| COFINS_IMPORT_ADDITIONAL | 0,6% | R-V5-COFINS-IMPORT-EXTRA06 |
| 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-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-IMPORT-EXTRA06 · Additional noncreditable COFINS import2026
Customs value V.
Lei10865 Art8§21/§21-A selected apparel/footwear headings; extra tax not eligible as import credit under Art17§2-A.
Fontes: V5-S010. Confiança: HIGH.
Início registrado: 2026-01-01; fim registrado: 2026-12-31.
R-V5-II-APPAREL-35 · Qualified apparel/footwear import duty proxy
Customs value V.
6205.20.00,6203.42.00,6404.11.00,6403.99.90; nonpreferential route; footwear non-Chinese assumed, no origin preferences.
Fontes: V5-S020, V5-S021, V5-S022, V5-S023, V5-S017. Confiança: MEDIUM.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-V5-IPI-FOOTWEAR · IPI 6402.20.00;6404.11.00;6403.99.90 ordinary zero-rate footwear entries
Supplier A excludes separately invoiced IPI/ST; importIPI uses V+II.
6402.20.00;6404.11.00;6403.99.90; ordinary zero-rate footwear 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-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-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
Representative imported_finished_good route, not a verified exact-unit country/plant. Nonpreferential imports; Chinese footwear excluded from selected route.
Sensibilidade: valor aduaneiro de 30%
Sensibilidade: valor aduaneiro de 30%
- Regras de referência
- São Paulo · 14/09/2026
- Operação
- Fabricante ou importador → varejista → consumidor, sem 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-C006-CUSTOMS-0_30
- Cenário de origem
- EDU-BR-C006
- Perfil selecionado
- C06 · 6404.11.00 / footwear / imported_finished_good
- NCM do cenário
- 6404.11.00
- Preço de partida
- R$ 854,99
- Residual após remover os impostos modelados
- R$ 544,93
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 |
| IPI | 0% | R-V5-IPI-FOOTWEAR |
| II | 35% | R-V5-II-APPAREL-35 |
| 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 |
| COFINS_IMPORT_ADDITIONAL | 0,6% | R-V5-COFINS-IMPORT-EXTRA06 |
| 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-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-IMPORT-EXTRA06 · Additional noncreditable COFINS import2026
Customs value V.
Lei10865 Art8§21/§21-A selected apparel/footwear headings; extra tax not eligible as import credit under Art17§2-A.
Fontes: V5-S010. Confiança: HIGH.
Início registrado: 2026-01-01; fim registrado: 2026-12-31.
R-V5-II-APPAREL-35 · Qualified apparel/footwear import duty proxy
Customs value V.
6205.20.00,6203.42.00,6404.11.00,6403.99.90; nonpreferential route; footwear non-Chinese assumed, no origin preferences.
Fontes: V5-S020, V5-S021, V5-S022, V5-S023, V5-S017. Confiança: MEDIUM.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-V5-IPI-FOOTWEAR · IPI 6402.20.00;6404.11.00;6403.99.90 ordinary zero-rate footwear entries
Supplier A excludes separately invoiced IPI/ST; importIPI uses V+II.
6402.20.00;6404.11.00;6403.99.90; ordinary zero-rate footwear 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
Esta sensibilidade substitui o valor padrão de A-CUSTOMS-35 por 30%. As descrições originais de 35% abaixo se referem apenas ao padrão.
- 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-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-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
Representative imported_finished_good route, not a verified exact-unit country/plant. Nonpreferential imports; Chinese footwear excluded from selected route.
Sensibilidade: valor aduaneiro de 40%
Sensibilidade: valor aduaneiro de 40%
- Regras de referência
- São Paulo · 14/09/2026
- Operação
- Fabricante ou importador → varejista → consumidor, sem ICMS-ST
- 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.
Os créditos elegíveis são considerados integralmente aproveitáveis economicamente. Isso não implica reembolso imediato.
- Identificador
- EDU-BR-C006-CUSTOMS-0_40
- Cenário de origem
- EDU-BR-C006
- Perfil selecionado
- C06 · 6404.11.00 / footwear / imported_finished_good
- NCM do cenário
- 6404.11.00
- Preço de partida
- R$ 854,99
- Residual após remover os impostos modelados
- R$ 514,49
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 |
| IPI | 0% | R-V5-IPI-FOOTWEAR |
| II | 35% | R-V5-II-APPAREL-35 |
| 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 |
| COFINS_IMPORT_ADDITIONAL | 0,6% | R-V5-COFINS-IMPORT-EXTRA06 |
| 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-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-IMPORT-EXTRA06 · Additional noncreditable COFINS import2026
Customs value V.
Lei10865 Art8§21/§21-A selected apparel/footwear headings; extra tax not eligible as import credit under Art17§2-A.
Fontes: V5-S010. Confiança: HIGH.
Início registrado: 2026-01-01; fim registrado: 2026-12-31.
R-V5-II-APPAREL-35 · Qualified apparel/footwear import duty proxy
Customs value V.
6205.20.00,6203.42.00,6404.11.00,6403.99.90; nonpreferential route; footwear non-Chinese assumed, no origin preferences.
Fontes: V5-S020, V5-S021, V5-S022, V5-S023, V5-S017. Confiança: MEDIUM.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-V5-IPI-FOOTWEAR · IPI 6402.20.00;6404.11.00;6403.99.90 ordinary zero-rate footwear entries
Supplier A excludes separately invoiced IPI/ST; importIPI uses V+II.
6402.20.00;6404.11.00;6403.99.90; ordinary zero-rate footwear 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
Esta sensibilidade substitui o valor padrão de A-CUSTOMS-35 por 40%. As descrições originais de 35% abaixo se referem apenas ao padrão.
- 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-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-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
Representative imported_finished_good route, not a verified exact-unit country/plant. Nonpreferential imports; Chinese footwear excluded from selected route.
Sensibilidades e casos inviáveis
- Residual do varejista: 5% — residual R$ 529,71.
Separate calibration against unchanged reference price; not probability bounds, not tax removal.
- Residual do varejista: 10% — residual R$ 529,71.
Separate calibration against unchanged reference price; not probability bounds, not tax removal.
- Residual do varejista: 15% — residual R$ 529,71.
Separate calibration against unchanged reference price; not probability bounds, not tax removal.
- Valor aduaneiro: 30% — residual R$ 544,93.
Separate calibration against unchanged reference price; not probability bounds, not tax removal.
- Valor aduaneiro: 35% — residual R$ 529,71.
Separate calibration against unchanged reference price; not probability bounds, not tax removal.
- Valor aduaneiro: 40% — residual R$ 514,49.
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 (24)
- 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-P021 · Nike Pegasus41 Electric 028676 men’s running shoeNike / referenced storefront · Consulta registrada: 2026-09-14primary_product_price · primary_product_page_readPegasus41 Electric; 028676 men’s running shoeNon-Chinese nonpreferential finished import is an explicit scenario; actual origin unverified. Do not activate for Chinese goods without antidumping review.Reference price BRL854.99 (official_store_pix); 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-S017 · Current tariff workbook gatewayMDIC/Camex · Consulta registrada: 2026-09-14primary_legal · gateway_read_attachment_retrieval_failedCurrent workbook attachment could not be read; no unseen row asserted as verified.Directory identifies current tariff resources.
- V5-S020 · Qualified tariff fallback for 62052000Buscador NCM · Consulta registrada: 2026-09-14secondary_tax · secondary_specialist_row_or_indexed_excerpt_readII aplicada Brasil; linked Gecex272/2021 and391/2022Secondary fallback; primary consolidated tariff attachment unavailable. Do not copy unrelated contribution/CEST displays without primary-law check.Applied-Brazil II16.2% for beauty or35% for selected apparel/footwear; compare national exceptions rather than generic TEC.
- V5-S021 · Qualified tariff fallback for 62034200Buscador NCM · Consulta registrada: 2026-09-14secondary_tax · secondary_specialist_row_or_indexed_excerpt_readII aplicada Brasil; linked Gecex272/2021 and391/2022Secondary fallback; primary consolidated tariff attachment unavailable. Do not copy unrelated contribution/CEST displays without primary-law check.Applied-Brazil II16.2% for beauty or35% for selected apparel/footwear; compare national exceptions rather than generic TEC.
- V5-S022 · Qualified tariff fallback for 64041100Buscador NCM · Consulta registrada: 2026-09-14secondary_tax · secondary_specialist_row_or_indexed_excerpt_readII aplicada Brasil; linked Gecex272/2021 and391/2022Secondary fallback; primary consolidated tariff attachment unavailable. Do not copy unrelated contribution/CEST displays without primary-law check.Applied-Brazil II16.2% for beauty or35% for selected apparel/footwear; compare national exceptions rather than generic TEC.
- V5-S023 · Qualified tariff fallback for 64039990Buscador NCM · Consulta registrada: 2026-09-14secondary_tax · secondary_exact_NCM_search_excerpt_only_full_row_retrieval_failedII aplicada Brasil; linked Gecex272/2021 and391/2022Search returned exact6403.99.90 title withII35%; directdetailpage failed. Corroborated by exact-code FazComex/Tributos indexed35% results, not their staleCOFINS10.45%. Current official tariffattachment unread. KeepMEDIUM evidence, not primary-row verified.Applied-Brazil II16.2% for beauty or35% for selected apparel/footwear; compare national exceptions rather than generic TEC.
- 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.