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Current tariff primary workbook was not read; qualified sourced duty retained.","Import route representative; actual country unverified. Do not treat a Brazilian retail listing as country-of-manufacture evidence."]},"toggle_cases":[{"engine_version":"0.5.0","scenario_id":"EDU-BR-C003","product_id":"BR-C003","tax_profile_id":"C03","date":"2026-09-14","state":"SP","mode":"educational","actual_sale_verified":false,"disabled_families":[],"price_brl":"341.9099999999999999999999999999999999999","reference_price_brl":"341.91","savings_vs_reference_brl":"0.0000000000000000000000000000000000001","fixed_residual_brl":"211.8303405000000000000000000000000000000","modeled_net_tax_total_brl":"130.0796595000000000000000000000000000000","modeled_net_tax_components_brl":{"II":"41.883975","IPI":"0.0000000000000000000000000000000000000","PIS":"4.626042299999999999999999999999999999998","COFINS":"22.02584219999999999999999999999999999999","ICMS":"61.54379999999999999999999999999999999998"},"modeled_tax_share_percent":"38.04500000000000000000000000000000000001","display":{"price_brl":"341.91","fixed_residual_brl":"211.83","modeled_net_tax_total_brl":"130.08","modeled_tax_share_percent":"38.05","savings_vs_reference_brl":"0.00"},"effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","IPI":"0","II":"0.35","PIS_UP":"0.0165","COFINS_UP":"0.076","PIS_RETAIL":"0.0165","COFINS_RETAIL":"0.076","PIS_CREDIT":"0.0165","COFINS_CREDIT":"0.076","PIS_IMPORT":"0.021","COFINS_IMPORT":"0.0965","COFINS_IMPORT_ADDITIONAL":"0.006"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"177.6393405000000000000000000000000000000","retailer_fixed_residual_brl":"34.1910","customs_value_brl":"119.6685","baseline_upstream_price_ex_IPI_ST_brl":"295.9636182221326345494859907276758718000","baseline_adjusted_IVA":"0","fixed_ST_reference_brl":"0","calibrated_to_price_brl":"341.91","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"295.9636182221326345494859907276758718000","supplier_own_ICMS":"53.27345127998387421890747833098165692400","supplier_IPI":"0.0000000000000000000000000000000000000","supplier_PC_base":"242.6901669421487603305785123966942148760","supplier_PIS_debit":"4.004387754545454545454545454545454545454","supplier_COFINS_debit":"18.44445268760330578512396694214876033058","IVA_applied":"0","presumed_ST_base":"0","ICMS_ST":"0","retailer_acquisition_cash":"295.9636182221326345494859907276758718000","retailer_PC_revenue_base":"280.3661999999999999999999999999999999999","retailer_PC_credit_base":"242.6901669421487603305785123966942148760","noncreditable_import_COFINS":"0.7180110","import_ICMS_base_before_grossup":"176.33153475","import_ICMS_gross_base":"215.0384570121951219512195121951219512195","import_payments":{"II":"41.883975","IPI":"0.000000","PIS":"2.5130385","COFINS":"12.26602125","ICMS":"38.70692226219512195121951219512195121951"},"eligible_import_credits":{"IPI":"0.000000","PIS":"2.5130385","COFINS":"11.54801025","ICMS":"38.70692226219512195121951219512195121951"},"supplier_net_remittance_or_credit":{"IPI":"0.0000000000000000000000000000000000000","PIS":"1.491349254545454545454545454545454545454","COFINS":"6.89644243760330578512396694214876033058","ICMS":"14.56652901778875226768796613585970570449"},"retailer_debits":{"IPI":"0","PIS":"4.626042299999999999999999999999999999998","COFINS":"21.30783119999999999999999999999999999999","ICMS":"61.54379999999999999999999999999999999998"},"retailer_credits":{"IPI":"0","PIS":"4.004387754545454545454545454545454545454","COFINS":"18.44445268760330578512396694214876033058","ICMS":"53.27345127998387421890747833098165692400"},"retailer_net_remittance_or_credit":{"IPI":"0","PIS":"0.621654545454545454545454545454545454544","COFINS":"2.86337851239669421487603305785123966941","ICMS":"8.27034872001612578109252166901834307598"},"price_reconciliation_error":"-0.0000000000000000000000000000000000001"},"assumption_ids":["A-2026-TEST","A-CREDITS","A-CUSTOMS-35","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-SP-CHAIN","A-V5-ORDINARY-BENEFITS","A-V5-ORIGINS","A-V5-RETAIL-MARGIN"],"source_ids":["S008","S009","S010","S012","V5-P018","V5-S001","V5-S002","V5-S004","V5-S007","V5-S008","V5-S010","V5-S017","V5-S020","V5-S021","V5-S022","V5-S023","V5-S029"],"warnings":["Educational representative transaction chain, not verified actual-sale taxes.","Fixed residual includes unmodeled upstream taxes/fees; no manufacturer-pricing prediction.","35%customs ratio is a fixed baseline convention, not observed industry average. Current tariff primary workbook was not read; qualified sourced duty retained.","Import route representative; actual country unverified. 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Current tariff primary workbook was not read; qualified sourced duty retained.","Import route representative; actual country unverified. 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