{"scenario":{"scenario_id":"EDU-BR-T010","product_id":"BR-T010","tax_profile_id":"T01","ncm":"8517.13.00","state":"SP","date":"2026-09-12","mode":"educational","path":"technology_retail_st","origin_scenario":"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.","imported":true,"zfm_qualified":false,"reference_price_brl":"8829","price_source_id":"V4-P030","price_date":"2026-09-13","full_credit_realization":true,"cbs_ibs_2026_cash_dispensation":true,"calibration_policy":"baseline_ST_base_equals_reference_price","customs_fraction":"0.35","dealer_margin_fraction":"0","assumption_ids":["A-CREDITS","A-2026-TEST","A-ORIGIN","A-FEES-BOUNDARY","A-SP-CHAIN","A-CUSTOMS-35","A-BASELINE-ST","A-RETAIL-CREDITS"],"educational_ready":true,"actual_sale_verified":false,"confidence":"MEDIUM","warnings":["Educational representative estimate, not an actual invoice or prediction of repricing.","The fixed residual may contain unallocated upstream taxes, fees, costs and margins.","Customs value is 35% of the original reference price by modeling convention, not an observed category average. It remains fixed during tax toggles.","Smartphone II of 16% is inherited from the qualified v3 research, not a fresh primary-tariff verification."],"rates":{"ICMS":"0.18","ICMS_OWN":"0.18","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","II":"0.16","IPI":"0.15"},"rate_rule_ids":{"ICMS":"R-SP-ICMS-18","PIS_UP":"R-PIS-NC","COFINS_UP":"R-COFINS-NC","II":"R-II-TECH-REP16","PIS_IMPORT":"R-PIS-IMPORT-STD","COFINS_IMPORT":"R-COFINS-IMPORT-STD","IPI":"R-IPI-PHONE","IVA":"R-SP-ST-TECH-IVA-2026","PIS_RETAIL":"R-PIS-NC","COFINS_RETAIL":"R-COFINS-NC","PIS_CREDIT":"R-PIS-NC","COFINS_CREDIT":"R-COFINS-NC","ICMS_OWN":"R-SP-ICMS-18"},"rate_evidence":{"ICMS":"conditional_sourced_rate","ICMS_OWN":"conditional_sourced_rate","PIS_UP":"conditional_sourced_rate","COFINS_UP":"conditional_sourced_rate","PIS_RETAIL":"conditional_sourced_rate","COFINS_RETAIL":"conditional_sourced_rate","PIS_CREDIT":"conditional_sourced_rate","COFINS_CREDIT":"conditional_sourced_rate","PIS_IMPORT":"conditional_sourced_rate","COFINS_IMPORT":"conditional_sourced_rate","II":"representative_sourced_secondary","IPI":"conditional_sourced_rate"},"IVA_original":"0.43","IVA_adjusted":false,"cest":"21.053.01","source_ids":["V4-P030","V4-S002","S002","S008","S009","S010","S011","S012","S023","S037","E001","E003","E004","E005"],"calculation_boundary":"One representative manufacturer/importer-to-retailer chain; fixed residual includes upstream resources, margins and any unallocated taxes/charges. Not whole-economy tax-free cost.","education_use_allowed":true,"research_checked_at":"2026-09-13","calibrated":{"upstream_fixed_residual_brl":"3500.772321070234113712374581939799331104","retailer_fixed_residual_brl":"1680.192657692307692307692307692307692308","customs_value_brl":"3090.15","baseline_upstream_price_ex_IPI_ST_brl":"5368.805107935542718151413803587716631195","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"8829","calibration_status":"derived_model_values_not_observed_invoices"}},"baseline":{"engine_version":"0.3.0","scenario_id":"EDU-BR-T010","product_id":"BR-T010","tax_profile_id":"T01","date":"2026-09-12","state":"SP","mode":"educational","publication_label":"Estimativa didática — cenário representativo de São Paulo","actual_sale_verified":false,"disabled_families":[],"price_brl":"8829.00000000000000000000000000000000","reference_price_brl":"8829","savings_vs_reference_brl":"0.00000000000000000000000000000000","fixed_residual_brl":"5180.964978762541806020066889632107023412","modeled_net_tax_total_brl":"3648.035021237458193979933110367892976589","modeled_net_tax_components_brl":{"II":"494.4240","IPI":"805.3207661903314077227120705381574946792","ICMS":"1589.220000000000000000000000000000000000","PIS":"135.4017211705685618729096989966555183946","COFINS":"623.6685338765582243843113408330799635147"},"modeled_tax_share_percent":"41.31877926421404682274247491638795986622","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"8829.00","fixed_residual_brl":"5180.96","modeled_net_tax_total_brl":"3648.04","modeled_tax_share_percent":"41.32","savings_vs_reference_brl":"0.00"},"effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","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","II":"0.16","IPI":"0.15"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"3500.772321070234113712374581939799331104","retailer_fixed_residual_brl":"1680.192657692307692307692307692307692308","customs_value_brl":"3090.15","baseline_upstream_price_ex_IPI_ST_brl":"5368.805107935542718151413803587716631195","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"8829","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"5368.805107935542718151413803587716631195","supplier_own_ICMS":"966.3849194283976892672544846457889936151","supplier_IPI":"805.3207661903314077227120705381574946792","supplier_PC_base":"4402.420188507145028884159318941927637580","supplier_PIS_debit":"72.63993311036789297658862876254180602007","supplier_COFINS_debit":"334.5839343265430221951961082395865004561","IVA_applied":"0.43","presumed_ST_base":"8829.000000000000000000000000000000000000","ICMS_ST":"622.8350805716023107327455153542110063849","retailer_acquisition_cash":"6796.960954697476436606871389480085132259","retailer_PC_revenue_base":"8206.164919428397689267254484645788993615","retailer_PC_credit_base":"4402.420188507145028884159318941927637580","import_ICMS_base_before_grossup":"4485.352725","import_ICMS_gross_base":"5469.942347560975609756097560975609756098","import_payments":{"II":"494.4240","IPI":"537.686100","PIS":"64.89315","COFINS":"298.199475","ICMS":"984.5896225609756097560975609756097560976"},"eligible_import_credits":{"IPI":"537.686100","PIS":"64.89315","COFINS":"298.199475","ICMS":"984.5896225609756097560975609756097560976"},"supplier_net_remittance_or_credit":{"IPI":"267.6346661903314077227120705381574946792","PIS":"7.74678311036789297658862876254180602007","COFINS":"36.3844593265430221951961082395865004561","ICMS":"604.6303774390243902439024390243902439024"},"retailer_debits":{"PIS":"135.4017211705685618729096989966555183946","COFINS":"623.6685338765582243843113408330799635147","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"72.63993311036789297658862876254180602007","COFINS":"334.5839343265430221951961082395865004561","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"62.76178806020066889632107023411371237453","COFINS":"289.0845995500152021891152325934934630586","IPI":"0","ICMS":"0"},"price_reconciliation_error":"-0.000000000000000000000000000000000001"},"assumption_ids":["A-CREDITS","A-2026-TEST","A-ORIGIN","A-FEES-BOUNDARY","A-SP-CHAIN","A-CUSTOMS-35","A-BASELINE-ST","A-RETAIL-CREDITS"],"source_ids":["V4-P030","V4-S002","S002","S008","S009","S010","S011","S012","S023","S037","E001","E003","E004","E005"],"warnings":["Educational representative estimate, not an actual invoice or prediction of repricing.","The fixed residual may contain unallocated upstream taxes, fees, costs and margins.","Customs value is 35% of the original reference price by modeling convention, not an observed category average. It remains fixed during tax toggles.","Smartphone II of 16% is inherited from the qualified v3 research, not a fresh primary-tariff verification."]},"toggle_cases":[{"engine_version":"0.3.0","scenario_id":"EDU-BR-T010","product_id":"BR-T010","tax_profile_id":"T01","date":"2026-09-12","state":"SP","mode":"educational","publication_label":"Estimativa didática — cenário representativo de São Paulo","actual_sale_verified":false,"disabled_families":[],"price_brl":"8829.00000000000000000000000000000000","reference_price_brl":"8829","savings_vs_reference_brl":"0.00000000000000000000000000000000","fixed_residual_brl":"5180.964978762541806020066889632107023412","modeled_net_tax_total_brl":"3648.035021237458193979933110367892976589","modeled_net_tax_components_brl":{"II":"494.4240","IPI":"805.3207661903314077227120705381574946792","ICMS":"1589.220000000000000000000000000000000000","PIS":"135.4017211705685618729096989966555183946","COFINS":"623.6685338765582243843113408330799635147"},"modeled_tax_share_percent":"41.31877926421404682274247491638795986622","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"8829.00","fixed_residual_brl":"5180.96","modeled_net_tax_total_brl":"3648.04","modeled_tax_share_percent":"41.32","savings_vs_reference_brl":"0.00"},"effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","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","II":"0.16","IPI":"0.15"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"3500.772321070234113712374581939799331104","retailer_fixed_residual_brl":"1680.192657692307692307692307692307692308","customs_value_brl":"3090.15","baseline_upstream_price_ex_IPI_ST_brl":"5368.805107935542718151413803587716631195","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"8829","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"5368.805107935542718151413803587716631195","supplier_own_ICMS":"966.3849194283976892672544846457889936151","supplier_IPI":"805.3207661903314077227120705381574946792","supplier_PC_base":"4402.420188507145028884159318941927637580","supplier_PIS_debit":"72.63993311036789297658862876254180602007","supplier_COFINS_debit":"334.5839343265430221951961082395865004561","IVA_applied":"0.43","presumed_ST_base":"8829.000000000000000000000000000000000000","ICMS_ST":"622.8350805716023107327455153542110063849","retailer_acquisition_cash":"6796.960954697476436606871389480085132259","retailer_PC_revenue_base":"8206.164919428397689267254484645788993615","retailer_PC_credit_base":"4402.420188507145028884159318941927637580","import_ICMS_base_before_grossup":"4485.352725","import_ICMS_gross_base":"5469.942347560975609756097560975609756098","import_payments":{"II":"494.4240","IPI":"537.686100","PIS":"64.89315","COFINS":"298.199475","ICMS":"984.5896225609756097560975609756097560976"},"eligible_import_credits":{"IPI":"537.686100","PIS":"64.89315","COFINS":"298.199475","ICMS":"984.5896225609756097560975609756097560976"},"supplier_net_remittance_or_credit":{"IPI":"267.6346661903314077227120705381574946792","PIS":"7.74678311036789297658862876254180602007","COFINS":"36.3844593265430221951961082395865004561","ICMS":"604.6303774390243902439024390243902439024"},"retailer_debits":{"PIS":"135.4017211705685618729096989966555183946","COFINS":"623.6685338765582243843113408330799635147","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"72.63993311036789297658862876254180602007","COFINS":"334.5839343265430221951961082395865004561","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"62.76178806020066889632107023411371237453","COFINS":"289.0845995500152021891152325934934630586","IPI":"0","ICMS":"0"},"price_reconciliation_error":"-0.000000000000000000000000000000000001"},"assumption_ids":["A-CREDITS","A-2026-TEST","A-ORIGIN","A-FEES-BOUNDARY","A-SP-CHAIN","A-CUSTOMS-35","A-BASELINE-ST","A-RETAIL-CREDITS"],"source_ids":["V4-P030","V4-S002","S002","S008","S009","S010","S011","S012","S023","S037","E001","E003","E004","E005"],"warnings":["Educational representative estimate, not an actual invoice or prediction of repricing.","The fixed residual may contain unallocated upstream taxes, fees, costs and margins.","Customs value is 35% of the original reference price by modeling convention, not an observed category average. 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