{"scenario":{"scenario_id":"EDU-BR-T011-CUSTOMS-0_30","product_id":"BR-T011","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":"9699","price_source_id":"V4-P031","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":"0.30","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.","Smartphone II of 16% is inherited from the qualified v3 research, not a fresh primary-tariff verification.","Customs fraction 0.30 overrides the baseline A-CUSTOMS-35 assumption for this separate calibration; not an observed customs value."],"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-P031","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":"3923.326595317725752508361204013377926421","retailer_fixed_residual_brl":"1845.757003846153846153846153846153846154","customs_value_brl":"2909.70","baseline_upstream_price_ex_IPI_ST_brl":"5897.841289145636971723928245667376102159","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"9699","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-T011"},"sensitivity_fixture":{"product_id":"BR-T011","parameter":"customs_fraction","value":"0.30","method":"Separate baseline calibration against the same reference price; not a tax toggle or probability interval.","status":"feasible","result":{"price_brl":"9699.00","fixed_residual_brl":"5769.08","modeled_net_tax_total_brl":"3929.92","modeled_tax_share_percent":"40.52","savings_vs_reference_brl":"0.00"},"dimension":"customs_fraction"},"baseline_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-T011-CUSTOMS-0_30","product_id":"BR-T011","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":"9699.00000000000000000000000000000000","reference_price_brl":"9699","savings_vs_reference_brl":"0.00000000000000000000000000000000","fixed_residual_brl":"5769.083599163879598662207357859531772575","modeled_net_tax_total_brl":"3929.916400836120401337792642140468227424","modeled_net_tax_components_brl":{"II":"465.5520","IPI":"884.6761933718455457585892368501064153237","ICMS":"1745.820000000000000000000000000000000000","PIS":"148.7440586287625418060200668896321070234","COFINS":"685.1241488355123137731833384007297050775"},"modeled_tax_share_percent":"40.51877926421404682274247491638795986621","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"9699.00","fixed_residual_brl":"5769.08","modeled_net_tax_total_brl":"3929.92","modeled_tax_share_percent":"40.52","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":"3923.326595317725752508361204013377926421","retailer_fixed_residual_brl":"1845.757003846153846153846153846153846154","customs_value_brl":"2909.70","baseline_upstream_price_ex_IPI_ST_brl":"5897.841289145636971723928245667376102159","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"9699","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"5897.841289145636971723928245667376102158","supplier_own_ICMS":"1061.611432046214654910307084220127698388","supplier_IPI":"884.6761933718455457585892368501064153237","supplier_PC_base":"4836.229857099422316813621161447248403770","supplier_PIS_debit":"79.79779264214046822742474916387959866220","supplier_COFINS_debit":"367.5534691395560960778352082699908786865","IVA_applied":"0.43","presumed_ST_base":"9698.999999999999999999999999999999999999","ICMS_ST":"684.208567953785345089692915779872301612","retailer_acquisition_cash":"7466.726050471267862572210398297354819094","retailer_PC_revenue_base":"9014.791432046214654910307084220127698388","retailer_PC_credit_base":"4836.229857099422316813621161447248403770","import_ICMS_base_before_grossup":"4223.429550","import_ICMS_gross_base":"5150.523841463414634146341463414634146341","import_payments":{"II":"465.5520","IPI":"506.287800","PIS":"61.10370","COFINS":"280.786050","ICMS":"927.0942914634146341463414634146341463415"},"eligible_import_credits":{"IPI":"506.287800","PIS":"61.10370","COFINS":"280.786050","ICMS":"927.0942914634146341463414634146341463415"},"supplier_net_remittance_or_credit":{"IPI":"378.3883933718455457585892368501064153237","PIS":"18.69409264214046822742474916387959866220","COFINS":"86.7674191395560960778352082699908786865","ICMS":"818.7257085365853658536585365853658536585"},"retailer_debits":{"PIS":"148.7440586287625418060200668896321070234","COFINS":"685.1241488355123137731833384007297050775","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"79.79779264214046822742474916387959866220","COFINS":"367.5534691395560960778352082699908786865","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"68.94626598662207357859531772575250836120","COFINS":"317.5706796959562176953481301307388263910","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-P031","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.","Smartphone II of 16% is inherited from the qualified v3 research, not a fresh primary-tariff verification.","Customs fraction 0.30 overrides the baseline A-CUSTOMS-35 assumption for this separate calibration; not an observed customs value."]},{"engine_version":"0.3.0","scenario_id":"EDU-BR-T011-CUSTOMS-0_30","product_id":"BR-T011","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":["II"],"price_brl":"8885.920696252588371112862142896410181232","reference_price_brl":"9699","savings_vs_reference_brl":"813.079303747411628887137857103589818768","fixed_residual_brl":"5769.083599163879598662207357859531772575","modeled_net_tax_total_brl":"3116.837097088708772450654785036878408656","modeled_net_tax_components_brl":{"II":"0.00","IPI":"790.8338228820249450732435404179354820442","ICMS":"1560.631466075388026607538802660753880266","PIS":"136.5257819909878995967880572141634515104","COFINS":"628.8460261403079011730843847440255948358"},"modeled_tax_share_percent":"35.07613002221768362018820258801131715915","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"8885.92","fixed_residual_brl":"5769.08","modeled_net_tax_total_brl":"3116.84","modeled_tax_share_percent":"35.08","savings_vs_reference_brl":"813.08"},"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","IPI":"0.15"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"3923.326595317725752508361204013377926421","retailer_fixed_residual_brl":"1845.757003846153846153846153846153846154","customs_value_brl":"2909.70","baseline_upstream_price_ex_IPI_ST_brl":"5897.841289145636971723928245667376102159","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"9699","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"5272.225485880166300488290269452903213628","supplier_own_ICMS":"949.0005874584299340878922485015225784530","supplier_IPI":"790.8338228820249450732435404179354820442","supplier_PC_base":"4323.224898421736366400398020951380635175","supplier_PIS_debit":"71.33321082395865004560656734569778048039","supplier_COFINS_debit":"328.5650922800519638464302495923049282733","IVA_applied":"0.43","presumed_ST_base":"8670.174811529933481152993348115299334811","ICMS_ST":"611.6308786169580925196465541592313018130","retailer_acquisition_cash":"6674.690187379149338081180364030069997485","retailer_PC_revenue_base":"8274.289817635630278593215588737178879419","retailer_PC_credit_base":"4323.224898421736366400398020951380635175","import_ICMS_base_before_grossup":"3688.044750","import_ICMS_gross_base":"4497.615548780487804878048780487804878049","import_payments":{"II":"0.00","IPI":"436.4550","PIS":"61.10370","COFINS":"280.786050","ICMS":"809.5707987804878048780487804878048780488"},"eligible_import_credits":{"IPI":"436.4550","PIS":"61.10370","COFINS":"280.786050","ICMS":"809.5707987804878048780487804878048780488"},"supplier_net_remittance_or_credit":{"IPI":"354.3788228820249450732435404179354820442","PIS":"10.22951082395865004560656734569778048039","COFINS":"47.7790422800519638464302495923049282733","ICMS":"751.0606672949002217294900221729490022172"},"retailer_debits":{"PIS":"136.5257819909878995967880572141634515104","COFINS":"628.8460261403079011730843847440255948358","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"71.33321082395865004560656734569778048039","COFINS":"328.5650922800519638464302495923049282733","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"65.19257116702924955118148986846567103001","COFINS":"300.2809338602559373266541351517206665625","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-P031","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.","Smartphone II of 16% is inherited from the qualified v3 research, not a fresh primary-tariff verification.","Customs fraction 0.30 overrides the baseline A-CUSTOMS-35 assumption for this separate calibration; not an observed customs value."]},{"engine_version":"0.3.0","scenario_id":"EDU-BR-T011-CUSTOMS-0_30","product_id":"BR-T011","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":["IPI"],"price_brl":"8496.434547967303985988858428671579947182","reference_price_brl":"9699","savings_vs_reference_brl":"1202.565452032696014011141571328420052818","fixed_residual_brl":"5769.083599163879598662207357859531772575","modeled_net_tax_total_brl":"2727.350948803424387326651070812048174606","modeled_net_tax_components_brl":{"II":"465.5520","IPI":"0.000000000000000000000000000000000000","ICMS":"1518.104347826086956521739130434782608695","PIS":"132.6590369310926227922275353105392631084","COFINS":"611.0355640462448080126844050667263028025"},"modeled_tax_share_percent":"32.09994655294459628842857051887616443759","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; 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