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: Volvo XC60
Volvo · Plus T8 eAWD 2.0 a gasolina · Híbrido plug-in
- Categoria
- vehicle.passenger
- NCM pesquisado
- 8703.60.00
- Confiança na classificação
- Alta
- Preço de referência
- R$ 469.950,00 · 13/09/2026
- Tipo do preço
- Preço a partir de, da fabricante
Combined manufacturer output is a representative regulatory proxy, not certifiedGTR21 evidence.
Imagem: Volvo Cars.
Padrão: importação do produto completo
Padrão: importação do produto completo
- Regras de referência
- São Paulo · 12/09/2026
- Operação
- Fabricante ou importador → concessionária → consumidor
- 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.
- IPI representativo
- 13,8% na base de saída. Fatores regulatórios com atributos representativos, sem homologação certificada. Sensibilidade de 9,8% a 14,8%.
Os créditos elegíveis são considerados integralmente aproveitáveis economicamente. Isso não implica reembolso imediato.
- Identificador
- EDU-BR-V025
- Cenário de origem
- Padrão do produto
- Perfil selecionado
- V07 · Imported CBU gasoline PHEV
- NCM do cenário
- 8703.60.00
- Preço de partida
- R$ 469.950,00
- Residual após remover os impostos modelados
- R$ 265.106,00
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-SP-ICMS-VEH12 |
| ICMS_OWN | 12% | R-SP-ICMS-VEH12 |
| PIS_UP | 2% | R-PIS-V-MONO |
| COFINS_UP | 9,6% | R-COFINS-V-MONO |
| PIS_RETAIL | 0% | R-PIS-V-DEALER |
| COFINS_RETAIL | 0% | R-COFINS-V-DEALER |
| PIS_CREDIT | 0% | Zero explícito na rota selecionada |
| COFINS_CREDIT | 0% | Zero explícito na rota selecionada |
| PIS_IMPORT | 2,62% | R-PIS-IMPORT-V |
| COFINS_IMPORT | 12,57% | R-COFINS-IMPORT-V |
| II | 35% | R-II-CBU35 |
| IPI | 13,8% | R-IPI-V-MOVER |
| IVA original | 0% | 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-V · COFINS-Importação vehicles
Customs value V.
Art.8 §3 listed passenger vehicles. Commercial import by credit-eligible business.
Fontes: S010. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-COFINS-V-DEALER · Qualifying vehicle dealer COFINS zero rate
Qualifying listed vehicle resale revenue.
Wholesaler/retailer qualifying under Lei 10.485; not a manufacturer/importer operation disguised as resale.
Fontes: S007. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-COFINS-V-MONO · Vehicle concentrated COFINS
Manufacturer/importer own sales revenue, excluding IPI, third-party ICMS-ST and highlighted own ICMS.
Listed vehicles sold by manufacturer/importer; ordinary company regime assumed.
Fontes: S007, S009. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-II-CBU35 · Assembled electrified-vehicle import duty
Customs value
CBU BEV/PHEV imported under ordinary schedule from July2026; no preferential origin/quota/CKD/SKD
Fontes: S039. Confiança: HIGH.
Início registrado: 2026-07-01; fim registrado: 2026-12-31.
R-IPI-V-MOVER · Passenger-vehicle IPI rate selector
Use resulting rate on the stage-specific IPI base, not retail MSRP.
Eligible 8703 operation under NC 87-13; CAT/Renavam variant and certified regulatory inputs required; official MOVER-compliant manufacturer/importer.
Fontes: S004, S005. Confiança: HIGH.
Início registrado: 2025-11-01; fim registrado: 2026-12-31.
R-PIS-IMPORT-V · PIS-Importação vehicles
Customs value V.
Art.8 §3 listed passenger vehicles. Commercial import by credit-eligible business.
Fontes: S010. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-PIS-V-DEALER · Qualifying vehicle dealer PIS zero rate
Qualifying listed vehicle resale revenue.
Wholesaler/retailer qualifying under Lei 10.485; not a manufacturer/importer operation disguised as resale.
Fontes: S007. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-PIS-V-MONO · Vehicle concentrated PIS
Manufacturer/importer own sales revenue, excluding IPI, third-party ICMS-ST and highlighted own ICMS.
Listed vehicles sold by manufacturer/importer; ordinary company regime assumed.
Fontes: S007, S008. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-SP-ICMS-VEH12 · SP vehicle ICMS under specified ST regime
Apply the separate stage/base rule.
Art.54 X vehicle scope and qualifying subsequent-transaction substitution regime; do not assume every direct car sale automatically qualifies.
Fontes: S012. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2032-12-31.
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-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-VEHICLE-MARGIN · Vehicle dealer net residual: 0.06
Shared explicit 6% modeling convention, near the prior handoff car example allocations. Not sourced as a measured dealer margin.
Base: declared_model_convention · Confiança: LOW · Convenção declarada
- A-VEHICLE-ST · Vehicle final-base equivalent: presumed_base_tracks_counterfactual_price
Retains earlier vehicle formula. Not a current vehicle-specific price-table/refund implementation. Conditional SP12 rate selected.
Base: simplified_counterfactual_policy · Confiança: MEDIUM · Fontes: S014
- A-V4-POWER · Regulatory power proxy and bonus convention: marketing_power_or_native_kW; efficiency=-1pp exceptBEV=-2pp;safety=0;recycling=0
Use manufacturerkW when present; otherwisecv*0.73549875 only as a proxy. ForC200/GLA useICErating;Civic tractionmotor184cv is not claimedGTR21 combined output.
Not a claim of homologated eligibility. Rounded horsepower may cross inclusivekW bands. Do not add temporary boost toICEpower blindly.
Base: representative_application_of_legal_formula · Confiança: MEDIUM · Fontes: V4-S003
- A-V4-NONPREF · Ordinary finished-import origin regime: no_preference_or_quota
Select ordinary legal rate without claiming origin certificate or historical importer stock date.
Country of brand is not country of manufacture. EU origin/quota can materially lower an actual import rate; no rate is fabricated for that alternative.
Base: explicit_representative_route · Confiança: MEDIUM · Fontes: V4-S012
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 → concessionária → consumidor
- 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.
- IPI representativo
- 13,8% na base de saída. Fatores regulatórios com atributos representativos, sem homologação certificada. Sensibilidade de 9,8% a 14,8%.
Os créditos elegíveis são considerados integralmente aproveitáveis economicamente. Isso não implica reembolso imediato.
- Identificador
- EDU-BR-V025-CUSTOMS-0_30
- Cenário de origem
- EDU-BR-V025
- Perfil selecionado
- V07 · Imported CBU gasoline PHEV
- NCM do cenário
- 8703.60.00
- Preço de partida
- R$ 469.950,00
- Residual após remover os impostos modelados
- R$ 273.330,12
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-SP-ICMS-VEH12 |
| ICMS_OWN | 12% | R-SP-ICMS-VEH12 |
| PIS_UP | 2% | R-PIS-V-MONO |
| COFINS_UP | 9,6% | R-COFINS-V-MONO |
| PIS_RETAIL | 0% | R-PIS-V-DEALER |
| COFINS_RETAIL | 0% | R-COFINS-V-DEALER |
| PIS_CREDIT | 0% | Zero explícito na rota selecionada |
| COFINS_CREDIT | 0% | Zero explícito na rota selecionada |
| PIS_IMPORT | 2,62% | R-PIS-IMPORT-V |
| COFINS_IMPORT | 12,57% | R-COFINS-IMPORT-V |
| II | 35% | R-II-CBU35 |
| IPI | 13,8% | R-IPI-V-MOVER |
| IVA original | 0% | 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-V · COFINS-Importação vehicles
Customs value V.
Art.8 §3 listed passenger vehicles. Commercial import by credit-eligible business.
Fontes: S010. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-COFINS-V-DEALER · Qualifying vehicle dealer COFINS zero rate
Qualifying listed vehicle resale revenue.
Wholesaler/retailer qualifying under Lei 10.485; not a manufacturer/importer operation disguised as resale.
Fontes: S007. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-COFINS-V-MONO · Vehicle concentrated COFINS
Manufacturer/importer own sales revenue, excluding IPI, third-party ICMS-ST and highlighted own ICMS.
Listed vehicles sold by manufacturer/importer; ordinary company regime assumed.
Fontes: S007, S009. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-II-CBU35 · Assembled electrified-vehicle import duty
Customs value
CBU BEV/PHEV imported under ordinary schedule from July2026; no preferential origin/quota/CKD/SKD
Fontes: S039. Confiança: HIGH.
Início registrado: 2026-07-01; fim registrado: 2026-12-31.
R-IPI-V-MOVER · Passenger-vehicle IPI rate selector
Use resulting rate on the stage-specific IPI base, not retail MSRP.
Eligible 8703 operation under NC 87-13; CAT/Renavam variant and certified regulatory inputs required; official MOVER-compliant manufacturer/importer.
Fontes: S004, S005. Confiança: HIGH.
Início registrado: 2025-11-01; fim registrado: 2026-12-31.
R-PIS-IMPORT-V · PIS-Importação vehicles
Customs value V.
Art.8 §3 listed passenger vehicles. Commercial import by credit-eligible business.
Fontes: S010. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-PIS-V-DEALER · Qualifying vehicle dealer PIS zero rate
Qualifying listed vehicle resale revenue.
Wholesaler/retailer qualifying under Lei 10.485; not a manufacturer/importer operation disguised as resale.
Fontes: S007. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-PIS-V-MONO · Vehicle concentrated PIS
Manufacturer/importer own sales revenue, excluding IPI, third-party ICMS-ST and highlighted own ICMS.
Listed vehicles sold by manufacturer/importer; ordinary company regime assumed.
Fontes: S007, S008. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-SP-ICMS-VEH12 · SP vehicle ICMS under specified ST regime
Apply the separate stage/base rule.
Art.54 X vehicle scope and qualifying subsequent-transaction substitution regime; do not assume every direct car sale automatically qualifies.
Fontes: S012. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2032-12-31.
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-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-VEHICLE-MARGIN · Vehicle dealer net residual: 0.06
Shared explicit 6% modeling convention, near the prior handoff car example allocations. Not sourced as a measured dealer margin.
Base: declared_model_convention · Confiança: LOW · Convenção declarada
- A-VEHICLE-ST · Vehicle final-base equivalent: presumed_base_tracks_counterfactual_price
Retains earlier vehicle formula. Not a current vehicle-specific price-table/refund implementation. Conditional SP12 rate selected.
Base: simplified_counterfactual_policy · Confiança: MEDIUM · Fontes: S014
- A-V4-POWER · Regulatory power proxy and bonus convention: marketing_power_or_native_kW; efficiency=-1pp exceptBEV=-2pp;safety=0;recycling=0
Use manufacturerkW when present; otherwisecv*0.73549875 only as a proxy. ForC200/GLA useICErating;Civic tractionmotor184cv is not claimedGTR21 combined output.
Not a claim of homologated eligibility. Rounded horsepower may cross inclusivekW bands. Do not add temporary boost toICEpower blindly.
Base: representative_application_of_legal_formula · Confiança: MEDIUM · Fontes: V4-S003
- A-V4-NONPREF · Ordinary finished-import origin regime: no_preference_or_quota
Select ordinary legal rate without claiming origin certificate or historical importer stock date.
Country of brand is not country of manufacture. EU origin/quota can materially lower an actual import rate; no rate is fabricated for that alternative.
Base: explicit_representative_route · Confiança: MEDIUM · Fontes: V4-S012
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 40%
Sensibilidade: valor aduaneiro de 40%
- Regras de referência
- São Paulo · 12/09/2026
- Operação
- Fabricante ou importador → concessionária → consumidor
- 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.
- IPI representativo
- 13,8% na base de saída. Fatores regulatórios com atributos representativos, sem homologação certificada. Sensibilidade de 9,8% a 14,8%.
Os créditos elegíveis são considerados integralmente aproveitáveis economicamente. Isso não implica reembolso imediato.
- Identificador
- EDU-BR-V025-CUSTOMS-0_40
- Cenário de origem
- EDU-BR-V025
- Perfil selecionado
- V07 · Imported CBU gasoline PHEV
- NCM do cenário
- 8703.60.00
- Preço de partida
- R$ 469.950,00
- Residual após remover os impostos modelados
- R$ 256.881,87
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-SP-ICMS-VEH12 |
| ICMS_OWN | 12% | R-SP-ICMS-VEH12 |
| PIS_UP | 2% | R-PIS-V-MONO |
| COFINS_UP | 9,6% | R-COFINS-V-MONO |
| PIS_RETAIL | 0% | R-PIS-V-DEALER |
| COFINS_RETAIL | 0% | R-COFINS-V-DEALER |
| PIS_CREDIT | 0% | Zero explícito na rota selecionada |
| COFINS_CREDIT | 0% | Zero explícito na rota selecionada |
| PIS_IMPORT | 2,62% | R-PIS-IMPORT-V |
| COFINS_IMPORT | 12,57% | R-COFINS-IMPORT-V |
| II | 35% | R-II-CBU35 |
| IPI | 13,8% | R-IPI-V-MOVER |
| IVA original | 0% | 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-V · COFINS-Importação vehicles
Customs value V.
Art.8 §3 listed passenger vehicles. Commercial import by credit-eligible business.
Fontes: S010. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-COFINS-V-DEALER · Qualifying vehicle dealer COFINS zero rate
Qualifying listed vehicle resale revenue.
Wholesaler/retailer qualifying under Lei 10.485; not a manufacturer/importer operation disguised as resale.
Fontes: S007. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-COFINS-V-MONO · Vehicle concentrated COFINS
Manufacturer/importer own sales revenue, excluding IPI, third-party ICMS-ST and highlighted own ICMS.
Listed vehicles sold by manufacturer/importer; ordinary company regime assumed.
Fontes: S007, S009. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-II-CBU35 · Assembled electrified-vehicle import duty
Customs value
CBU BEV/PHEV imported under ordinary schedule from July2026; no preferential origin/quota/CKD/SKD
Fontes: S039. Confiança: HIGH.
Início registrado: 2026-07-01; fim registrado: 2026-12-31.
R-IPI-V-MOVER · Passenger-vehicle IPI rate selector
Use resulting rate on the stage-specific IPI base, not retail MSRP.
Eligible 8703 operation under NC 87-13; CAT/Renavam variant and certified regulatory inputs required; official MOVER-compliant manufacturer/importer.
Fontes: S004, S005. Confiança: HIGH.
Início registrado: 2025-11-01; fim registrado: 2026-12-31.
R-PIS-IMPORT-V · PIS-Importação vehicles
Customs value V.
Art.8 §3 listed passenger vehicles. Commercial import by credit-eligible business.
Fontes: S010. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-PIS-V-DEALER · Qualifying vehicle dealer PIS zero rate
Qualifying listed vehicle resale revenue.
Wholesaler/retailer qualifying under Lei 10.485; not a manufacturer/importer operation disguised as resale.
Fontes: S007. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-PIS-V-MONO · Vehicle concentrated PIS
Manufacturer/importer own sales revenue, excluding IPI, third-party ICMS-ST and highlighted own ICMS.
Listed vehicles sold by manufacturer/importer; ordinary company regime assumed.
Fontes: S007, S008. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2026-12-31.
R-SP-ICMS-VEH12 · SP vehicle ICMS under specified ST regime
Apply the separate stage/base rule.
Art.54 X vehicle scope and qualifying subsequent-transaction substitution regime; do not assume every direct car sale automatically qualifies.
Fontes: S012. Confiança: HIGH.
Início registrado: Não informado; fim registrado: 2032-12-31.
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-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-VEHICLE-MARGIN · Vehicle dealer net residual: 0.06
Shared explicit 6% modeling convention, near the prior handoff car example allocations. Not sourced as a measured dealer margin.
Base: declared_model_convention · Confiança: LOW · Convenção declarada
- A-VEHICLE-ST · Vehicle final-base equivalent: presumed_base_tracks_counterfactual_price
Retains earlier vehicle formula. Not a current vehicle-specific price-table/refund implementation. Conditional SP12 rate selected.
Base: simplified_counterfactual_policy · Confiança: MEDIUM · Fontes: S014
- A-V4-POWER · Regulatory power proxy and bonus convention: marketing_power_or_native_kW; efficiency=-1pp exceptBEV=-2pp;safety=0;recycling=0
Use manufacturerkW when present; otherwisecv*0.73549875 only as a proxy. ForC200/GLA useICErating;Civic tractionmotor184cv is not claimedGTR21 combined output.
Not a claim of homologated eligibility. Rounded horsepower may cross inclusivekW bands. Do not add temporary boost toICEpower blindly.
Base: representative_application_of_legal_formula · Confiança: MEDIUM · Fontes: V4-S003
- A-V4-NONPREF · Ordinary finished-import origin regime: no_preference_or_quota
Select ordinary legal rate without claiming origin certificate or historical importer stock date.
Country of brand is not country of manufacture. EU origin/quota can materially lower an actual import rate; no rate is fabricated for that alternative.
Base: explicit_representative_route · Confiança: MEDIUM · Fontes: V4-S012
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
- Ajuste de eficiência: -2 p.p. · IPI 12,8% — residual R$ 268.027,40.
Separate baseline calibration against the same reference price; not a tax toggle or probability interval.
- Ajuste de eficiência: -1 p.p. · IPI 13,8% — residual R$ 265.106,00.
Separate baseline calibration against the same reference price; not a tax toggle or probability interval.
- Ajuste de eficiência: 0 p.p. · IPI 14,8% — residual R$ 262.241,43.
Separate baseline calibration against the same reference price; not a tax toggle or probability interval.
- Valor aduaneiro: 30% — residual R$ 273.330,12.
Separate baseline calibration against the same reference price; not a tax toggle or probability interval.
- Valor aduaneiro: 35% — residual R$ 265.106,00.
Separate baseline calibration against the same reference price; not a tax toggle or probability interval.
- Valor aduaneiro: 40% — residual R$ 256.881,87.
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 (29)
- 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.
- S004 · Decreto 12.549/2025 — vehicle IPI methodologyPresidência da República · Consulta registrada: 2026-09-11primary_legislation · readNC 87-13 and sustainable-car NC 87-15; Annexes II–IVGeneral methodology effective 2025-11-01; sustainable-car registration treatment from publication; NC 87-13 expires 2026-12-31.
- S005 · Decreto 12.435/2025 — MOVER requirementsPresidência da República · Consulta registrada: 2026-09-11primary_legislation · readAnnex III B.1 and C; items 17–24; Annex IVDo not confuse corporate compliance targets with the product-specific IPI bonus thresholds in S004.
- S006 · Carro Sustentável / IPI Verde official portalMDIC · Consulta registrada: 2026-09-11official_explanation · readExplains registration. Exact CAT/Renavam approvals for selected units have not been matched.
- S007 · Lei 10.485/2002 — vehicle concentrated contributionsPresidência da República · Consulta registrada: 2026-09-11primary_legislation · readarts. 1–3Manufacturer/importer 2% PIS, 9.6% COFINS; qualifying dealers zero. Article 2 is a specific intermediation-fee rule, not a universal 9% base reduction.
- 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%.
- S014 · RICMS-SP arts. 301–302 — new vehicle ICMS-STSEFAZ-SP · Consulta registrada: 2026-09-11official_consolidation · readarts. 301,302Manufacturer/importer responsibility and prescribed presumed final-sale base; use dealer/brand MSRP and freight or the applicable fallback.
- 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.
- S039 · Deliberations of the 238th ordinary Gecex meetingMDIC / Camex / Gecex · Consulta registrada: 2026-09-11official_government_deliberation · rechecked_in_handoff_buildItem III(f), automotive tariff scheduleOfficial corroboration of 35% for assembled/SKD electrified vehicles from July 2026 and different CKD/quota conditions. Operative current tariff-resolution rows and shipment eligibility not verified here.
- V4-P028 · XC60 plug-in hybrid variantsVolvo Cars Brasil · Consulta registrada: 2026-09-13primary_product · primary_page_readCombined manufacturer output is a representative regulatory proxy, not certifiedGTR21 evidence.XC60PlusT8eAWDMY2026 fromR$469,950;340kW/462cv combined.
- 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.
- V4-S003 · Decreto 12.549/2025: passenger and pickup IPIPresidência da República · Consulta registrada: 2026-09-13primary_legislation · primary_page_readAnnex I; Annex II NC87-13/14/15; Article 8Annex I sets 8704.31.90 starting IPI at 3.90%.NC 87-14 has pickup-specific propulsion and power adjustments; do not reuse NC87-13.NC87-13 passenger adjustments and inclusive kW bands; NC87-15 zero requires registered qualifying version.
- V4-S010 · RICMS-SP new vehicle substitution scopeSEFAZ-SP · Consulta registrada: 2026-09-13primary_legislation · primary_page_readArticle301 NCM listNew vehicle ST scope includes8704.31.90; pickup route must use its own classification.
- V4-S012 · Mercosul–EU import quota status June5,2026Siscomex / MDIC · Consulta registrada: 2026-09-13primary_official_notice · indexed_pdf_text_read_not_used_for_numeric_discountEvidence that origin/quota can matter; no preference rate or September quota balance inferred. V4 ordinary import scenarios explicitly exclude preference.Automotive quota reference includes8703.23.10 with2026-05-01–2026-12-31 validity; actual preferences require qualifying origin and quota.