{"scenario":{"scenario_id":"EDU-BR-T011","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":"0.35","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-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":"3845.734595317725752508361204013377926421","retailer_fixed_residual_brl":"1845.757003846153846153846153846153846154","customs_value_brl":"3394.65","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"}},"baseline":{"engine_version":"0.3.0","scenario_id":"EDU-BR-T011","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":"5691.491599163879598662207357859531772575","modeled_net_tax_total_brl":"4007.508400836120401337792642140468227424","modeled_net_tax_components_brl":{"II":"543.1440","IPI":"884.6761933718455457585892368501064153237","ICMS":"1745.820000000000000000000000000000000000","PIS":"148.7440586287625418060200668896321070234","COFINS":"685.1241488355123137731833384007297050775"},"modeled_tax_share_percent":"41.31877926421404682274247491638795986621","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"9699.00","fixed_residual_brl":"5691.49","modeled_net_tax_total_brl":"4007.51","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":"3845.734595317725752508361204013377926421","retailer_fixed_residual_brl":"1845.757003846153846153846153846153846154","customs_value_brl":"3394.65","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":"4927.334475","import_ICMS_gross_base":"6008.944481707317073170731707317073170732","import_payments":{"II":"543.1440","IPI":"590.669100","PIS":"71.28765","COFINS":"327.583725","ICMS":"1081.610006707317073170731707317073170732"},"eligible_import_credits":{"IPI":"590.669100","PIS":"71.28765","COFINS":"327.583725","ICMS":"1081.610006707317073170731707317073170732"},"supplier_net_remittance_or_credit":{"IPI":"294.0070933718455457585892368501064153237","PIS":"8.51014264214046822742474916387959866220","COFINS":"39.9697441395560960778352082699908786865","ICMS":"664.209993292682926829268292682926829268"},"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.","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","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":"5691.491599163879598662207357859531772575","modeled_net_tax_total_brl":"4007.508400836120401337792642140468227424","modeled_net_tax_components_brl":{"II":"543.1440","IPI":"884.6761933718455457585892368501064153237","ICMS":"1745.820000000000000000000000000000000000","PIS":"148.7440586287625418060200668896321070234","COFINS":"685.1241488355123137731833384007297050775"},"modeled_tax_share_percent":"41.31877926421404682274247491638795986621","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"9699.00","fixed_residual_brl":"5691.49","modeled_net_tax_total_brl":"4007.51","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":"3845.734595317725752508361204013377926421","retailer_fixed_residual_brl":"1845.757003846153846153846153846153846154","customs_value_brl":"3394.65","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":"4927.334475","import_ICMS_gross_base":"6008.944481707317073170731707317073170732","import_payments":{"II":"543.1440","IPI":"590.669100","PIS":"71.28765","COFINS":"327.583725","ICMS":"1081.610006707317073170731707317073170732"},"eligible_import_credits":{"IPI":"590.669100","PIS":"71.28765","COFINS":"327.583725","ICMS":"1081.610006707317073170731707317073170732"},"supplier_net_remittance_or_credit":{"IPI":"294.0070933718455457585892368501064153237","PIS":"8.51014264214046822742474916387959866220","COFINS":"39.9697441395560960778352082699908786865","ICMS":"664.209993292682926829268292682926829268"},"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.","Customs value is 35% of the original reference price by modeling convention, not an observed category average. 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It remains fixed during tax toggles.","Smartphone II of 16% is inherited from the qualified v3 research, not a fresh primary-tariff verification."]},{"engine_version":"0.3.0","scenario_id":"EDU-BR-T011","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":"5691.491599163879598662207357859531772575","modeled_net_tax_total_brl":"2804.942948803424387326651070812048174606","modeled_net_tax_components_brl":{"II":"543.1440","IPI":"0.000000000000000000000000000000000000","ICMS":"1518.104347826086956521739130434782608695","PIS":"132.6590369310926227922275353105392631084","COFINS":"611.0355640462448080126844050667263028025"},"modeled_tax_share_percent":"33.01317667979307760094804342701612831515","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"8496.43","fixed_residual_brl":"5691.49","modeled_net_tax_total_brl":"2804.94","modeled_tax_share_percent":"33.01","savings_vs_reference_brl":"1202.57"},"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"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"3845.734595317725752508361204013377926421","retailer_fixed_residual_brl":"1845.757003846153846153846153846153846154","customs_value_brl":"3394.65","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":"0.000000000000000000000000000000000000","supplier_PC_base":"4836.229857099422316813621161447248403770","supplier_PIS_debit":"79.79779264214046822742474916387959866220","supplier_COFINS_debit":"367.5534691395560960778352082699908786865","IVA_applied":"0.43","presumed_ST_base":"8433.913043478260869565217391304347826086","ICMS_ST":"456.492915779872301611432046214654910307","retailer_acquisition_cash":"6354.334204925509273335360291882031012465","retailer_PC_revenue_base":"8039.941632187431684377426382456925036875","retailer_PC_credit_base":"4836.229857099422316813621161447248403770","import_ICMS_base_before_grossup":"4336.665375","import_ICMS_gross_base":"5288.616310975609756097560975609756097561","import_payments":{"II":"543.1440","IPI":"0.0000","PIS":"71.28765","COFINS":"327.583725","ICMS":"951.9509359756097560975609756097560975610"},"eligible_import_credits":{"IPI":"0.0000","PIS":"71.28765","COFINS":"327.583725","ICMS":"951.9509359756097560975609756097560975610"},"supplier_net_remittance_or_credit":{"IPI":"0.000000000000000000000000000000000000","PIS":"8.51014264214046822742474916387959866220","COFINS":"39.9697441395560960778352082699908786865","ICMS":"566.1534118504772004241781548250265111340"},"retailer_debits":{"PIS":"132.6590369310926227922275353105392631084","COFINS":"611.0355640462448080126844050667263028025","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"79.79779264214046822742474916387959866220","COFINS":"367.5534691395560960778352082699908786865","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"52.86124428895215456480278614665966444620","COFINS":"243.4820949066887119348491967967354241160","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.","Customs value is 35% of the original reference price by modeling convention, not an observed category average. 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