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Nonpreferential imports; Chinese footwear excluded from selected route.","imported":true,"zfm_qualified":false,"reference_price_brl":"799.99","price_source_id":"V5-P022","price_date":"2026-09-14","full_credit_realization":true,"cbs_ibs_2026_cash_dispensation":true,"customs_fraction":"0.30","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"},"rate_rule_ids":{"ICMS":"R-SP-ICMS-18","ICMS_OWN":"R-SP-ICMS-18","IPI":"R-V5-IPI-FOOTWEAR","II":"R-V5-II-APPAREL-35","PIS_UP":"R-PIS-NC","COFINS_UP":"R-COFINS-NC","PIS_RETAIL":"R-PIS-NC","COFINS_RETAIL":"R-COFINS-NC","PIS_CREDIT":"R-PIS-NC","COFINS_CREDIT":"R-COFINS-NC","PIS_IMPORT":"R-PIS-IMPORT-STD","COFINS_IMPORT":"R-COFINS-IMPORT-STD","COFINS_IMPORT_ADDITIONAL":"R-V5-COFINS-IMPORT-EXTRA06","NON_ST":"R-V5-NONST-RETAIL"},"rate_evidence":{"ICMS":"sourced_selected_rule","ICMS_OWN":"sourced_selected_rule","IPI":"sourced_selected_rule","II":"qualified_tariff_proxy","PIS_UP":"sourced_selected_rule","COFINS_UP":"sourced_selected_rule","PIS_RETAIL":"sourced_selected_rule","COFINS_RETAIL":"sourced_selected_rule","PIS_CREDIT":"sourced_selected_rule","COFINS_CREDIT":"sourced_selected_rule","PIS_IMPORT":"sourced_selected_rule","COFINS_IMPORT":"sourced_selected_rule","COFINS_IMPORT_ADDITIONAL":"sourced_selected_rule"},"IVA_original":null,"IVA_adjusted":false,"ST_policy":"not_applicable","ST_reference_price_brl":null,"retailer_margin_fraction":"0.10","retailer_IPI_credit":false,"retailer_PC_credit_IPI_policy":"exclude_IPI_administrative","contribution_regime":"ordinary_non_cumulative","calibration_policy":"fixed_retail_margin_non_ST","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-P022","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.","Out-of-stock price retained as datedreference. Non-Chinese route assumption excludes an unresolved China antidumping alternative.","Customs fraction 0.30 overrides the baseline A-CUSTOMS-35 assumption for this separate calibration; not an observed customs value."],"confidence":"MEDIUM","educational_ready":true,"actual_sale_verified":false,"education_use_allowed":true,"calculation_boundary":"Representative supplier/importer→retailer chain. No payroll/corporate tax, upstream allocations, ownership expenses or personal parcel imports.","expected_effective_to":"2026-12-31","assumed_customs_origin":"non_CN_nonpreferential","calibrated":{"upstream_fixed_residual_brl":"429.8746265000000000000000000000000000000","retailer_fixed_residual_brl":"79.9990","customs_value_brl":"239.9970","baseline_upstream_price_ex_IPI_ST_brl":"692.4861365316132500167976886380434052274","baseline_adjusted_IVA":"0","fixed_ST_reference_brl":"0","calibrated_to_price_brl":"799.99","calibration_status":"derived_model_values_not_observed_invoices"}},"assumption_override":{"assumptionId":"A-CUSTOMS-35","parameter":"customs_fraction","value":"0.30","basis":"package_sensitivity","baselineScenarioId":"EDU-BR-C007"},"sensitivity_fixture":{"product_id":"BR-C007","parameter":"customs_fraction","value":"0.30","method":"Separate calibration against unchanged reference price; not probability bounds, not tax removal.","status":"feasible","result":{"price_brl":"799.99","fixed_residual_brl":"509.87","modeled_net_tax_total_brl":"290.12","modeled_tax_share_percent":"36.27","savings_vs_reference_brl":"0.00"},"dimension":"customs_fraction"},"baseline_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.","Out-of-stock price retained as datedreference. Non-Chinese route assumption excludes an unresolved China antidumping alternative."],"toggle_cases":[{"engine_version":"0.5.0","scenario_id":"EDU-BR-C007-CUSTOMS-0_30","product_id":"BR-C007","tax_profile_id":"C07","date":"2026-09-14","state":"SP","mode":"educational","actual_sale_verified":false,"disabled_families":[],"price_brl":"799.9900000000000000000000000000000","reference_price_brl":"799.99","savings_vs_reference_brl":"0.0000000000000000000000000000000","fixed_residual_brl":"509.8736265000000000000000000000000000000","modeled_net_tax_total_brl":"290.1163735000000000000000000000000000000","modeled_net_tax_components_brl":{"II":"83.998950","IPI":"0.0000000000000000000000000000000000000","PIS":"10.82386470000000000000000000000000000000","COFINS":"51.29535880000000000000000000000000000000","ICMS":"143.9982000000000000000000000000000000000"},"modeled_tax_share_percent":"36.265000","display":{"price_brl":"799.99","fixed_residual_brl":"509.87","modeled_net_tax_total_brl":"290.12","modeled_tax_share_percent":"36.27","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":"429.8746265000000000000000000000000000000","retailer_fixed_residual_brl":"79.9990","customs_value_brl":"239.9970","baseline_upstream_price_ex_IPI_ST_brl":"692.4861365316132500167976886380434052274","baseline_adjusted_IVA":"0","fixed_ST_reference_brl":"0","calibrated_to_price_brl":"799.99","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"692.4861365316132500167976886380434052274","supplier_own_ICMS":"124.6475045756903850030235839548478129409","supplier_IPI":"0.0000000000000000000000000000000000000","supplier_PC_base":"567.8386319559228650137741046831955922865","supplier_PIS_debit":"9.369337427272727272727272727272727272727","supplier_COFINS_debit":"43.15573602865013774104683195592286501377","IVA_applied":"0","presumed_ST_base":"0","ICMS_ST":"0","retailer_acquisition_cash":"692.4861365316132500167976886380434052274","retailer_PC_revenue_base":"655.991800000000000000000000000000000","retailer_PC_credit_base":"567.8386319559228650137741046831955922865","noncreditable_import_COFINS":"1.4399820","import_ICMS_base_before_grossup":"353.63557950","import_ICMS_gross_base":"431.2629018292682926829268292682926829268","import_payments":{"II":"83.998950","IPI":"0.000000","PIS":"5.0399370","COFINS":"24.59969250","ICMS":"77.62732232926829268292682926829268292683"},"eligible_import_credits":{"IPI":"0.000000","PIS":"5.0399370","COFINS":"23.15971050","ICMS":"77.62732232926829268292682926829268292683"},"supplier_net_remittance_or_credit":{"IPI":"0.0000000000000000000000000000000000000","PIS":"4.329400427272727272727272727272727272727","COFINS":"19.99602552865013774104683195592286501377","ICMS":"47.02018224642209232009675468655513001407"},"retailer_debits":{"IPI":"0","PIS":"10.8238647000000000000000000000000000000","COFINS":"49.855376800000000000000000000000000000","ICMS":"143.998200000000000000000000000000000"},"retailer_credits":{"IPI":"0","PIS":"9.369337427272727272727272727272727272727","COFINS":"43.15573602865013774104683195592286501377","ICMS":"124.6475045756903850030235839548478129409"},"retailer_net_remittance_or_credit":{"IPI":"0","PIS":"1.454527272727272727272727272727272727273","COFINS":"6.69964077134986225895316804407713498623","ICMS":"19.3506954243096149969764160451521870591"},"price_reconciliation_error":"0.0000000000000000000000000000000000000"},"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-P022","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.","Out-of-stock price retained as datedreference. Non-Chinese route assumption excludes an unresolved China antidumping alternative.","Customs fraction 0.30 overrides the baseline A-CUSTOMS-35 assumption for this separate calibration; not an observed customs value."]},{"engine_version":"0.5.0","scenario_id":"EDU-BR-C007-CUSTOMS-0_30","product_id":"BR-C007","tax_profile_id":"C07","date":"2026-09-14","state":"SP","mode":"educational","actual_sale_verified":false,"disabled_families":["II"],"price_brl":"687.1109433581939125176375730699455754889","reference_price_brl":"799.99","savings_vs_reference_brl":"112.8790566418060874823624269300544245111","fixed_residual_brl":"509.8736265000000000000000000000000000000","modeled_net_tax_total_brl":"177.2373168581939125176375730699455754888","modeled_net_tax_components_brl":{"II":"0.0000","IPI":"0.0000000000000000000000000000000000000","PIS":"9.296611063636363636363636363636363636368","COFINS":"44.26073599008264462809917355371900826447","ICMS":"123.6799698044749042531747631525902035880"},"modeled_tax_share_percent":"25.79457052335132597981694437925369631541","display":{"price_brl":"687.11","fixed_residual_brl":"509.87","modeled_net_tax_total_brl":"177.24","modeled_tax_share_percent":"25.79","savings_vs_reference_brl":"112.88"},"effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","IPI":"0","II":"0","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":"429.8746265000000000000000000000000000000","retailer_fixed_residual_brl":"79.9990","customs_value_brl":"239.9970","baseline_upstream_price_ex_IPI_ST_brl":"692.4861365316132500167976886380434052274","baseline_adjusted_IVA":"0","fixed_ST_reference_brl":"0","calibrated_to_price_brl":"799.99","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"579.6070798898071625344352617079889807163","supplier_own_ICMS":"104.3292743801652892561983471074380165289","supplier_IPI":"0.0000000000000000000000000000000000000","supplier_PC_base":"475.2778055096418732782369146005509641874","supplier_PIS_debit":"7.842083790909090909090909090909090909092","supplier_COFINS_debit":"36.12111321873278236914600550964187327824","IVA_applied":"0","presumed_ST_base":"0","ICMS_ST":"0","retailer_acquisition_cash":"579.6070798898071625344352617079889807163","retailer_PC_revenue_base":"563.4309735537190082644628099173553719009","retailer_PC_credit_base":"475.2778055096418732782369146005509641874","noncreditable_import_COFINS":"1.4399820","import_ICMS_base_before_grossup":"269.63662950","import_ICMS_gross_base":"328.8251579268292682926829268292682926829","import_payments":{"II":"0.0000","IPI":"0.0000","PIS":"5.0399370","COFINS":"24.59969250","ICMS":"59.18852842682926829268292682926829268293"},"eligible_import_credits":{"IPI":"0.0000","PIS":"5.0399370","COFINS":"23.15971050","ICMS":"59.18852842682926829268292682926829268293"},"supplier_net_remittance_or_credit":{"IPI":"0.0000000000000000000000000000000000000","PIS":"2.802146790909090909090909090909090909092","COFINS":"12.96140271873278236914600550964187327824","ICMS":"45.14074595333602096351542027816972384597"},"retailer_debits":{"IPI":"0","PIS":"9.296611063636363636363636363636363636365","COFINS":"42.82075399008264462809917355371900826447","ICMS":"123.6799698044749042531747631525902035880"},"retailer_credits":{"IPI":"0","PIS":"7.842083790909090909090909090909090909092","COFINS":"36.12111321873278236914600550964187327824","ICMS":"104.3292743801652892561983471074380165289"},"retailer_net_remittance_or_credit":{"IPI":"0","PIS":"1.454527272727272727272727272727272727273","COFINS":"6.69964077134986225895316804407713498623","ICMS":"19.3506954243096149969764160451521870591"},"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-P022","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.","Out-of-stock price retained as datedreference. 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