{"scenario":{"scenario_id":"EDU-BR-T012-CUSTOMS-0_30","product_id":"BR-T012","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":"5999","price_source_id":"V4-P032","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-P032","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":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","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-T012"},"sensitivity_fixture":{"product_id":"BR-T012","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":"5999.00","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"2430.72","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":"5999.000000000000000000000000000000000002","reference_price_brl":"5999","savings_vs_reference_brl":"-0.000000000000000000000000000000000002","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"2430.721568060200668896321070234113712377","modeled_net_tax_components_brl":{"II":"287.9520","IPI":"547.1875950136819702037093341441167528126","ICMS":"1079.820000000000000000000000000000000001","PIS":"92.00078438127090301003344481605351170570","COFINS":"423.7611886652477956825782912739434478566"},"modeled_tax_share_percent":"40.51877926421404682274247491638795986625","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"5999.00","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"2430.72","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":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"3647.917300091213134691395560960778352084","supplier_own_ICMS":"656.6251140164183642444512009729401033751","supplier_IPI":"547.1875950136819702037093341441167528126","supplier_PC_base":"2991.292186074794770446944359987838248709","supplier_PIS_debit":"49.35632107023411371237458193979933110370","supplier_COFINS_debit":"227.3382061416844025539677713590757069019","IVA_applied":"0.43","presumed_ST_base":"5999.000000000000000000000000000000000003","ICMS_ST":"423.1948859835816357555487990270598966259","retailer_acquisition_cash":"4618.299781088476740650653694131955001523","retailer_PC_revenue_base":"5575.805114016418364244451200972940103376","retailer_PC_credit_base":"2991.292186074794770446944359987838248709","import_ICMS_base_before_grossup":"2612.264550","import_ICMS_gross_base":"3185.688475609756097560975609756097560976","import_payments":{"II":"287.9520","IPI":"313.147800","PIS":"37.79370","COFINS":"173.671050","ICMS":"573.4239256097560975609756097560975609756"},"eligible_import_credits":{"IPI":"313.147800","PIS":"37.79370","COFINS":"173.671050","ICMS":"573.4239256097560975609756097560975609756"},"supplier_net_remittance_or_credit":{"IPI":"234.0397950136819702037093341441167528126","PIS":"11.56262107023411371237458193979933110370","COFINS":"53.6671561416844025539677713590757069019","ICMS":"506.3960743902439024390243902439024390254"},"retailer_debits":{"PIS":"92.00078438127090301003344481605351170570","COFINS":"423.7611886652477956825782912739434478566","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"49.35632107023411371237458193979933110370","COFINS":"227.3382061416844025539677713590757069019","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"42.64446331103678929765886287625418060200","COFINS":"196.4229825235633931286105199148677409547","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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":"5496.096325066427223250444375217606420995","reference_price_brl":"5999","savings_vs_reference_brl":"502.903674933572776749555624782393579005","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"1927.817893126627892146765445451720133368","modeled_net_tax_components_brl":{"II":"0.00","IPI":"489.1444585492594747390852664158361642216","ICMS":"965.2776745011086474501108647450110864750","PIS":"84.44356801360309410053939119783137907122","COFINS":"388.9521920626566758570299230930415036005"},"modeled_tax_share_percent":"35.07613002221768362018820258801131715915","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"5496.10","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"1927.82","modeled_tax_share_percent":"35.08","savings_vs_reference_brl":"502.90"},"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":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"3260.963056995063164927235109438907761477","supplier_own_ICMS":"586.9733502591113696869023196990033970659","supplier_IPI":"489.1444585492594747390852664158361642216","supplier_PC_base":"2673.989706735951795240332789739904364411","supplier_PIS_debit":"44.12083016114320462146549103070842201278","supplier_COFINS_debit":"203.2232177119323364382652920202327316952","IVA_applied":"0.43","presumed_ST_base":"5362.653747228381374722838137472283813750","ICMS_ST":"378.3043242419972777632085450460076894091","retailer_acquisition_cash":"4128.411839786319917429528920900751615108","retailer_PC_revenue_base":"5117.792000824429945487235830171598731586","retailer_PC_credit_base":"2673.989706735951795240332789739904364411","import_ICMS_base_before_grossup":"2281.119750","import_ICMS_gross_base":"2781.853353658536585365853658536585365854","import_payments":{"II":"0.00","IPI":"269.9550","PIS":"37.79370","COFINS":"173.671050","ICMS":"500.7336036585365853658536585365853658537"},"eligible_import_credits":{"IPI":"269.9550","PIS":"37.79370","COFINS":"173.671050","ICMS":"500.7336036585365853658536585365853658537"},"supplier_net_remittance_or_credit":{"IPI":"219.1894585492594747390852664158361642216","PIS":"6.32713016114320462146549103070842201278","COFINS":"29.5521677119323364382652920202327316952","ICMS":"464.5440708425720620842572062084257206213"},"retailer_debits":{"PIS":"84.44356801360309410053939119783137907117","COFINS":"388.9521920626566758570299230930415036005","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"44.12083016114320462146549103070842201278","COFINS":"203.2232177119323364382652920202327316952","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"40.32273785245988947907390016712295705839","COFINS":"185.7289743507243394187646310728087719053","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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":"5255.192375838319065052805620538283132606","reference_price_brl":"5999","savings_vs_reference_brl":"743.807624161680934947194379461716867394","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"1686.913943898519733949126690772396844981","modeled_net_tax_components_brl":{"II":"287.9520","IPI":"0.000000000000000000000000000000000000","ICMS":"938.9739130434782608695652173913043478264","PIS":"82.05191901738577627905691146797866165460","COFINS":"377.9361118376556968005045619131138354998"},"modeled_tax_share_percent":"32.09994655294459628842857051887616443761","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"5255.19","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"1686.91","modeled_tax_share_percent":"32.10","savings_vs_reference_brl":"743.81"},"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":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"3647.917300091213134691395560960778352084","supplier_own_ICMS":"656.6251140164183642444512009729401033751","supplier_IPI":"0.000000000000000000000000000000000000","supplier_PC_base":"2991.292186074794770446944359987838248709","supplier_PIS_debit":"49.35632107023411371237458193979933110370","supplier_COFINS_debit":"227.3382061416844025539677713590757069019","IVA_applied":"0.43","presumed_ST_base":"5216.521739130434782608695652173913043480","ICMS_ST":"282.3487990270598966251140164183642444513","retailer_acquisition_cash":"3930.266099118273031316509577379142596535","retailer_PC_revenue_base":"4972.843576811259168427691604119918888155","retailer_PC_credit_base":"2991.292186074794770446944359987838248709","import_ICMS_base_before_grossup":"2299.116750","import_ICMS_gross_base":"2803.800914634146341463414634146341463415","import_payments":{"II":"287.9520","IPI":"0.0000","PIS":"37.79370","COFINS":"173.671050","ICMS":"504.6841646341463414634146341463414634146"},"eligible_import_credits":{"IPI":"0.0000","PIS":"37.79370","COFINS":"173.671050","ICMS":"504.6841646341463414634146341463414634146"},"supplier_net_remittance_or_credit":{"IPI":"0.000000000000000000000000000000000000","PIS":"11.56262107023411371237458193979933110370","COFINS":"53.6671561416844025539677713590757069019","ICMS":"434.2897484093319194061505832449628844118"},"retailer_debits":{"PIS":"82.05191901738577627905691146797866165456","COFINS":"377.9361118376556968005045619131138354998","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"49.35632107023411371237458193979933110370","COFINS":"227.3382061416844025539677713590757069019","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"32.69559794715166256668232952817933055086","COFINS":"150.5979056959712942465367905540381285979","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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["ICMS"],"price_brl":"4743.718192673298674017322957315770826371","reference_price_brl":"5999","savings_vs_reference_brl":"1255.281807326701325982677042684229173629","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"1175.439760733499342913644027549884538746","modeled_net_tax_components_brl":{"II":"287.9520","IPI":"448.6938279112192155670416539981757373064","ICMS":"0.000000000000000000000000000000000000","PIS":"78.27135017910942812128582879571021863510","COFINS":"360.5225826431706992253165447559985828042"},"modeled_tax_share_percent":"24.77886992842393408872818845497752137963","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"4743.72","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"1175.44","modeled_tax_share_percent":"24.78","savings_vs_reference_brl":"1255.28"},"effective_rates":{"ICMS":"0","ICMS_OWN":"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","II":"0.16","IPI":"0.15"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"2991.292186074794770446944359987838248709","supplier_own_ICMS":"0.000000000000000000000000000000000000","supplier_IPI":"448.6938279112192155670416539981757373064","supplier_PC_base":"2991.292186074794770446944359987838248709","supplier_PIS_debit":"49.35632107023411371237458193979933110370","supplier_COFINS_debit":"227.3382061416844025539677713590757069019","IVA_applied":"0.43","presumed_ST_base":"4919.180000000000000000000000000000000001","ICMS_ST":"0.000000000000000000000000000000000000","retailer_acquisition_cash":"3439.986013986013986013986013986013986015","retailer_PC_revenue_base":"4743.718192673298674017322957315770826371","retailer_PC_credit_base":"2991.292186074794770446944359987838248709","import_ICMS_base_before_grossup":"2612.264550","import_ICMS_gross_base":"2612.264550","import_payments":{"II":"287.9520","IPI":"313.147800","PIS":"37.79370","COFINS":"173.671050","ICMS":"0.000000"},"eligible_import_credits":{"IPI":"313.147800","PIS":"37.79370","COFINS":"173.671050","ICMS":"0.000000"},"supplier_net_remittance_or_credit":{"IPI":"135.5460279112192155670416539981757373064","PIS":"11.56262107023411371237458193979933110370","COFINS":"53.6671561416844025539677713590757069019","ICMS":"0.000000000000000000000000000000000000"},"retailer_debits":{"PIS":"78.27135017910942812128582879571021863512","COFINS":"360.5225826431706992253165447559985828042","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"49.35632107023411371237458193979933110370","COFINS":"227.3382061416844025539677713590757069019","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"28.91502910887531440891124685591088753142","COFINS":"133.1843765014862966713487733969228759023","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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["PIS"],"price_brl":"5868.610221300438691743039569126525648266","reference_price_brl":"5999","savings_vs_reference_brl":"130.389778699561308256960430873474351734","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"2300.331789360639360639360639360639360640","modeled_net_tax_components_brl":{"II":"287.9520","IPI":"537.4163879598662207357859531772575250838","ICMS":"1060.537500000000000000000000000000000000","PIS":"0.000000000000000000000000000000000000","COFINS":"414.4259014007731399035746861833818355558"},"modeled_tax_share_percent":"39.19721539882578205214605970989443138437","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"5868.61","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"2300.33","modeled_tax_share_percent":"39.20","savings_vs_reference_brl":"130.39"},"effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","PIS_UP":"0","COFINS_UP":"0.076","PIS_RETAIL":"0","COFINS_RETAIL":"0.076","PIS_CREDIT":"0","COFINS_CREDIT":"0.076","PIS_IMPORT":"0","COFINS_IMPORT":"0.0965","II":"0.16","IPI":"0.15"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"3582.775919732441471571906354515050167225","supplier_own_ICMS":"644.8996655518394648829431438127090301005","supplier_IPI":"537.4163879598662207357859531772575250838","supplier_PC_base":"2937.876254180602006688963210702341137124","supplier_PIS_debit":"0.000000000000000000000000000000000000","supplier_COFINS_debit":"223.2785953177257525083612040133779264214","IVA_applied":"0.43","presumed_ST_base":"5891.875000000000000000000000000000000002","ICMS_ST":"415.6378344481605351170568561872909698995","retailer_acquisition_cash":"4535.830142140468227424749163879598662208","retailer_PC_revenue_base":"5452.972386852278156625982712939234678366","retailer_PC_credit_base":"2937.876254180602006688963210702341137124","import_ICMS_base_before_grossup":"2574.470850","import_ICMS_gross_base":"3139.598597560975609756097560975609756098","import_payments":{"II":"287.9520","IPI":"313.147800","PIS":"0.00","COFINS":"173.671050","ICMS":"565.1277475609756097560975609756097560976"},"eligible_import_credits":{"IPI":"313.147800","PIS":"0.00","COFINS":"173.671050","ICMS":"565.1277475609756097560975609756097560976"},"supplier_net_remittance_or_credit":{"IPI":"224.2685879598662207357859531772575250838","PIS":"0.000000000000000000000000000000000000","COFINS":"49.6075453177257525083612040133779264214","ICMS":"495.4097524390243902439024390243902439024"},"retailer_debits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"414.4259014007731399035746861833818355558","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"223.2785953177257525083612040133779264214","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"0.000000000000000000000000000000000000","COFINS":"191.1473060830473873952134821700039091344","IPI":"0","ICMS":"0"},"price_reconciliation_error":"0.000000000000000000000000000000000000"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["COFINS"],"price_brl":"5440.841715312015179368517808022615844641","reference_price_brl":"5999","savings_vs_reference_brl":"558.158284687984820631482191977384155359","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"1872.563283372215848264838878256729557014","modeled_net_tax_components_brl":{"II":"287.9520","IPI":"504.9036527452123924350444542305906997228","ICMS":"996.3768683274021352313167259786476868329","PIS":"83.33076229960132059847769804749117045830","COFINS":"0.000000000000000000000000000000000000"},"modeled_tax_share_percent":"34.41679396962258856721083160909047227348","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"5440.84","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"1872.56","modeled_tax_share_percent":"34.42","savings_vs_reference_brl":"558.16"},"effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","PIS_UP":"0.0165","COFINS_UP":"0","PIS_RETAIL":"0.0165","COFINS_RETAIL":"0","PIS_CREDIT":"0.0165","COFINS_CREDIT":"0","PIS_IMPORT":"0.021","COFINS_IMPORT":"0","II":"0.16","IPI":"0.15"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"3366.024351634749282900296361537271331485","supplier_own_ICMS":"605.8843832942548709220533450767088396673","supplier_IPI":"504.9036527452123924350444542305906997228","supplier_PC_base":"2760.139968340494411978243016460562491818","supplier_PIS_debit":"45.54230947761815779764100977159928111500","supplier_COFINS_debit":"0.000000000000000000000000000000000000","IVA_applied":"0.43","presumed_ST_base":"5535.427046263345195729537366548042704627","ICMS_ST":"390.4924850331472643092633809019388471656","retailer_acquisition_cash":"4261.420489413108939644604196669800878374","retailer_PC_revenue_base":"5050.349230278867915059254427120676997475","retailer_PC_credit_base":"2760.139968340494411978243016460562491818","import_ICMS_base_before_grossup":"2438.593500","import_ICMS_gross_base":"2973.894512195121951219512195121951219512","import_payments":{"II":"287.9520","IPI":"313.147800","PIS":"37.79370","COFINS":"0.00","ICMS":"535.3010121951219512195121951219512195122"},"eligible_import_credits":{"IPI":"313.147800","PIS":"37.79370","COFINS":"0.00","ICMS":"535.3010121951219512195121951219512195122"},"supplier_net_remittance_or_credit":{"IPI":"191.7558527452123924350444542305906997228","PIS":"7.74860947761815779764100977159928111500","COFINS":"0.000000000000000000000000000000000000","ICMS":"461.0758561322801840118045308566964673207"},"retailer_debits":{"PIS":"83.33076229960132059847769804749117045834","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"45.54230947761815779764100977159928111500","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"37.78845282198316280083668827589188934334","COFINS":"0.000000000000000000000000000000000000","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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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","IPI"],"price_brl":"4831.188383254845658431573231040697835055","reference_price_brl":"5999","savings_vs_reference_brl":"1167.811616745154341568426768959302164945","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"1262.909951315046327327894301274811547428","modeled_net_tax_components_brl":{"II":"0.00","IPI":"0.000000000000000000000000000000000000","ICMS":"839.3718908705292586522703171695748578042","PIS":"75.55003240361655819619238635390708517622","COFINS":"347.9880280409005104794315977513296044481"},"modeled_tax_share_percent":"26.14077223095582410901854241146727490429","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"4831.19","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"1262.91","modeled_tax_share_percent":"26.14","savings_vs_reference_brl":"1167.81"},"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"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"3260.963056995063164927235109438907761477","supplier_own_ICMS":"586.9733502591113696869023196990033970659","supplier_IPI":"0.000000000000000000000000000000000000","supplier_PC_base":"2673.989706735951795240332789739904364411","supplier_PIS_debit":"44.12083016114320462146549103070842201278","supplier_COFINS_debit":"203.2232177119323364382652920202327316952","IVA_applied":"0.43","presumed_ST_base":"4663.177171502940325845946206497638098912","ICMS_ST":"252.3985406114178889653679974705714607383","retailer_acquisition_cash":"3513.361597606481053892603106909479222215","retailer_PC_revenue_base":"4578.789842643427769466205233570126374317","retailer_PC_credit_base":"2673.989706735951795240332789739904364411","import_ICMS_base_before_grossup":"2011.164750","import_ICMS_gross_base":"2452.639939024390243902439024390243902439","import_payments":{"II":"0.00","IPI":"0.00","PIS":"37.79370","COFINS":"173.671050","ICMS":"441.4751890243902439024390243902439024390"},"eligible_import_credits":{"IPI":"0.00","PIS":"37.79370","COFINS":"173.671050","ICMS":"441.4751890243902439024390243902439024390"},"supplier_net_remittance_or_credit":{"IPI":"0.000000000000000000000000000000000000","PIS":"6.32713016114320462146549103070842201278","COFINS":"29.5521677119323364382652920202327316952","ICMS":"397.8967018461390147498312927793309553652"},"retailer_debits":{"PIS":"75.55003240361655819619238635390708517623","COFINS":"347.9880280409005104794315977513296044481","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"44.12083016114320462146549103070842201278","COFINS":"203.2232177119323364382652920202327316952","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"31.42920224247335357472689532319866316345","COFINS":"144.7648103289681740411663057310968727529","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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["ICMS","II"],"price_brl":"4373.969022534646942578213606861566878554","reference_price_brl":"5999","savings_vs_reference_brl":"1625.030977465353057421786393138433121446","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"805.6905905948476114745346770956805909278","modeled_net_tax_components_brl":{"II":"0.00","IPI":"401.0984560103927692860499184609856546616","ICMS":"0.000000000000000000000000000000000000","PIS":"72.17048887182167455254052451321585349612","COFINS":"332.4216457126331676359442341214790827701"},"modeled_tax_share_percent":"18.42012566719008127387323177134540032326","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"4373.97","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"805.69","modeled_tax_share_percent":"18.42","savings_vs_reference_brl":"1625.03"},"effective_rates":{"ICMS":"0","ICMS_OWN":"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","II":"0","IPI":"0.15"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"2673.989706735951795240332789739904364411","supplier_own_ICMS":"0.000000000000000000000000000000000000","supplier_IPI":"401.0984560103927692860499184609856546616","supplier_PC_base":"2673.989706735951795240332789739904364411","supplier_PIS_debit":"44.12083016114320462146549103070842201278","supplier_COFINS_debit":"203.2232177119323364382652920202327316952","IVA_applied":"0.43","presumed_ST_base":"4397.376072727272727272727272727272727274","ICMS_ST":"0.000000000000000000000000000000000000","retailer_acquisition_cash":"3075.088162746344564526382708200890019073","retailer_PC_revenue_base":"4373.969022534646942578213606861566878554","retailer_PC_credit_base":"2673.989706735951795240332789739904364411","import_ICMS_base_before_grossup":"2281.119750","import_ICMS_gross_base":"2281.119750","import_payments":{"II":"0.00","IPI":"269.9550","PIS":"37.79370","COFINS":"173.671050","ICMS":"0.000000"},"eligible_import_credits":{"IPI":"269.9550","PIS":"37.79370","COFINS":"173.671050","ICMS":"0.000000"},"supplier_net_remittance_or_credit":{"IPI":"131.1434560103927692860499184609856546616","PIS":"6.32713016114320462146549103070842201278","COFINS":"29.5521677119323364382652920202327316952","ICMS":"0.000000000000000000000000000000000000"},"retailer_debits":{"PIS":"72.17048887182167455254052451321585349614","COFINS":"332.4216457126331676359442341214790827701","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"44.12083016114320462146549103070842201278","COFINS":"203.2232177119323364382652920202327316952","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"28.04965871067846993107503348250743148336","COFINS":"129.1984280007008311976789421012463510749","IPI":"0","ICMS":"0"},"price_reconciliation_error":"0.0000000000000000000000000000000000002"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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","PIS"],"price_brl":"5377.154789561445977140568869094850006833","reference_price_brl":"5999","savings_vs_reference_brl":"621.845210438554022859431130905149993167","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"1808.876357621646646036889939328963719208","modeled_net_tax_components_brl":{"II":"0.00","IPI":"480.4097360751655555473158866584105184318","ICMS":"948.0405731707317073170731707317073170735","PIS":"0.000000000000000000000000000000000000","COFINS":"380.4260483757493831725008819388458837027"},"modeled_tax_share_percent":"33.64002764311674837533927706579332302651","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"5377.15","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"1808.88","modeled_tax_share_percent":"33.64","savings_vs_reference_brl":"621.85"},"effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","PIS_UP":"0","COFINS_UP":"0.076","PIS_RETAIL":"0","COFINS_RETAIL":"0.076","PIS_CREDIT":"0","COFINS_CREDIT":"0.076","PIS_IMPORT":"0","COFINS_IMPORT":"0.0965","II":"0","IPI":"0.15"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"3202.731573834437036982105911056070122879","supplier_own_ICMS":"576.4916832901986666567790639900926221182","supplier_IPI":"480.4097360751655555473158866584105184318","supplier_PC_base":"2626.239890544238370325326847065977500761","supplier_PIS_debit":"0.000000000000000000000000000000000000","supplier_COFINS_debit":"199.5942316813621161447248403770142900578","IVA_applied":"0.43","presumed_ST_base":"5266.892073170731707317073170731707317075","ICMS_ST":"371.5488898805330406602941067416146949553","retailer_acquisition_cash":"4054.690199790135633189715904456095336266","retailer_PC_revenue_base":"5005.605899680912936480274762353235311878","retailer_PC_credit_base":"2626.239890544238370325326847065977500761","import_ICMS_base_before_grossup":"2243.326050","import_ICMS_gross_base":"2735.763475609756097560975609756097560976","import_payments":{"II":"0.00","IPI":"269.9550","PIS":"0.00","COFINS":"173.671050","ICMS":"492.4374256097560975609756097560975609756"},"eligible_import_credits":{"IPI":"269.9550","PIS":"0.00","COFINS":"173.671050","ICMS":"492.4374256097560975609756097560975609756"},"supplier_net_remittance_or_credit":{"IPI":"210.4547360751655555473158866584105184318","PIS":"0.000000000000000000000000000000000000","COFINS":"25.9231816813621161447248403770142900578","ICMS":"455.6031475609756097560975609756097560979"},"retailer_debits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"380.4260483757493831725008819388458837027","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"199.5942316813621161447248403770142900578","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"0.000000000000000000000000000000000000","COFINS":"180.8318166943872670277760415618315936449","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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["COFINS","II"],"price_brl":"4986.833116716501591242028159602258191784","reference_price_brl":"5999","savings_vs_reference_brl":"1012.166883283498408757971840397741808216","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"1418.554684776702260138349229836371904158","modeled_net_tax_components_brl":{"II":"0.00","IPI":"451.3458018642124792330654593516739390250","ICMS":"890.6858053988369065185313774845933512719","PIS":"76.52307751365287438675239300010461386115","COFINS":"0.000000000000000000000000000000000000"},"modeled_tax_share_percent":"28.44600273511310736022859448442376232550","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"4986.83","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"1418.55","modeled_tax_share_percent":"28.45","savings_vs_reference_brl":"1012.17"},"effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","PIS_UP":"0.0165","COFINS_UP":"0","PIS_RETAIL":"0.0165","COFINS_RETAIL":"0","PIS_CREDIT":"0.0165","COFINS_CREDIT":"0","PIS_IMPORT":"0.021","COFINS_IMPORT":"0","II":"0","IPI":"0.15"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"3008.972012428083194887103062344492926833","supplier_own_ICMS":"541.6149622370549750796785512220087268299","supplier_IPI":"451.3458018642124792330654593516739390250","supplier_PC_base":"2467.357050191028219807424511122484200003","supplier_PIS_debit":"40.71139132815196562682250443352098930005","supplier_COFINS_debit":"0.000000000000000000000000000000000000","IVA_applied":"0.43","presumed_ST_base":"4948.254474437982813991840986025518618177","ICMS_ST":"349.0708431617819314388528262625846244420","retailer_acquisition_cash":"3809.388657454077605559021347958751490300","retailer_PC_revenue_base":"4637.762273554719659803175333339673567342","retailer_PC_credit_base":"2467.357050191028219807424511122484200003","import_ICMS_base_before_grossup":"2107.44870","import_ICMS_gross_base":"2570.059390243902439024390243902439024390","import_payments":{"II":"0.00","IPI":"269.9550","PIS":"37.79370","COFINS":"0.00","ICMS":"462.6106902439024390243902439024390243902"},"eligible_import_credits":{"IPI":"269.9550","PIS":"37.79370","COFINS":"0.00","ICMS":"462.6106902439024390243902439024390243902"},"supplier_net_remittance_or_credit":{"IPI":"181.3908018642124792330654593516739390250","PIS":"2.91769132815196562682250443352098930005","COFINS":"0.000000000000000000000000000000000000","ICMS":"428.0751151549344674941411335821543268817"},"retailer_debits":{"PIS":"76.52307751365287438675239300010461386114","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"40.71139132815196562682250443352098930005","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"35.81168618550090875992988856658362456109","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"price_reconciliation_error":"0.000000000000000000000000000000000000"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["ICMS","IPI"],"price_brl":"4249.289732165068133447580087896293429891","reference_price_brl":"5999","savings_vs_reference_brl":"1749.710267834931866552419912103706570109","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"681.0113002252688023439011581304071422649","modeled_net_tax_components_brl":{"II":"287.9520","IPI":"0.000000000000000000000000000000000000","ICMS":"0.000000000000000000000000000000000000","PIS":"70.11328058072362420188507145028884159320","COFINS":"322.9460196445451781420160866801183006717"},"modeled_tax_share_percent":"16.02647367324338055737006365996820513541","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"4249.29","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"681.01","modeled_tax_share_percent":"16.03","savings_vs_reference_brl":"1749.71"},"effective_rates":{"ICMS":"0","ICMS_OWN":"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","II":"0.16","IPI":"0"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"2991.292186074794770446944359987838248709","supplier_own_ICMS":"0.000000000000000000000000000000000000","supplier_IPI":"0.000000000000000000000000000000000000","supplier_PC_base":"2991.292186074794770446944359987838248709","supplier_PIS_debit":"49.35632107023411371237458193979933110370","supplier_COFINS_debit":"227.3382061416844025539677713590757069019","IVA_applied":"0.43","presumed_ST_base":"4277.547826086956521739130434782608695654","ICMS_ST":"0.000000000000000000000000000000000000","retailer_acquisition_cash":"2991.292186074794770446944359987838248709","retailer_PC_revenue_base":"4249.289732165068133447580087896293429891","retailer_PC_credit_base":"2991.292186074794770446944359987838248709","import_ICMS_base_before_grossup":"2299.116750","import_ICMS_gross_base":"2299.116750","import_payments":{"II":"287.9520","IPI":"0.0000","PIS":"37.79370","COFINS":"173.671050","ICMS":"0.000000"},"eligible_import_credits":{"IPI":"0.0000","PIS":"37.79370","COFINS":"173.671050","ICMS":"0.000000"},"supplier_net_remittance_or_credit":{"IPI":"0.000000000000000000000000000000000000","PIS":"11.56262107023411371237458193979933110370","COFINS":"53.6671561416844025539677713590757069019","ICMS":"0.000000000000000000000000000000000000"},"retailer_debits":{"PIS":"70.11328058072362420188507145028884159320","COFINS":"322.9460196445451781420160866801183006717","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"49.35632107023411371237458193979933110370","COFINS":"227.3382061416844025539677713590757069019","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"20.75695951048951048951048951048951048950","COFINS":"95.6078135028607755880483153210425937698","IPI":"0","ICMS":"0"},"price_reconciliation_error":"0.0000000000000000000000000000000000001"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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","PIS"],"price_brl":"5148.659775550536420101637492941840767929","reference_price_brl":"5999","savings_vs_reference_brl":"850.340224449463579898362507058159232071","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"1580.381343610737088997958563175954480303","modeled_net_tax_components_brl":{"II":"287.9520","IPI":"0.000000000000000000000000000000000000","ICMS":"922.2065217391304347826086956521739130438","PIS":"0.000000000000000000000000000000000000","COFINS":"370.2228218716066542153498675237805672589"},"modeled_tax_share_percent":"30.69500437988738361984475325821056047648","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"5148.66","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"1580.38","modeled_tax_share_percent":"30.70","savings_vs_reference_brl":"850.34"},"effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","PIS_UP":"0","COFINS_UP":"0.076","PIS_RETAIL":"0","COFINS_RETAIL":"0.076","PIS_CREDIT":"0","COFINS_CREDIT":"0.076","PIS_IMPORT":"0","COFINS_IMPORT":"0.0965","II":"0.16","IPI":"0"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"3582.775919732441471571906354515050167225","supplier_own_ICMS":"644.8996655518394648829431438127090301005","supplier_IPI":"0.000000000000000000000000000000000000","supplier_PC_base":"2937.876254180602006688963210702341137124","supplier_PIS_debit":"0.000000000000000000000000000000000000","supplier_COFINS_debit":"223.2785953177257525083612040133779264214","IVA_applied":"0.43","presumed_ST_base":"5123.369565217391304347826086956521739132","ICMS_ST":"277.3068561872909698996655518394648829433","retailer_acquisition_cash":"3860.082775919732441471571906354515050168","retailer_PC_revenue_base":"4871.352919363245450201971941102375884986","retailer_PC_credit_base":"2937.876254180602006688963210702341137124","import_ICMS_base_before_grossup":"2261.323050","import_ICMS_gross_base":"2757.711036585365853658536585365853658537","import_payments":{"II":"287.9520","IPI":"0.0000","PIS":"0.00","COFINS":"173.671050","ICMS":"496.3879865853658536585365853658536585366"},"eligible_import_credits":{"IPI":"0.0000","PIS":"0.00","COFINS":"173.671050","ICMS":"496.3879865853658536585365853658536585366"},"supplier_net_remittance_or_credit":{"IPI":"0.000000000000000000000000000000000000","PIS":"0.000000000000000000000000000000000000","COFINS":"49.6075453177257525083612040133779264214","ICMS":"425.8185351537645811240721102863202545072"},"retailer_debits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"370.2228218716066542153498675237805672589","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"223.2785953177257525083612040133779264214","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"0.000000000000000000000000000000000000","COFINS":"146.9442265538809017069886635104026408375","IPI":"0","ICMS":"0"},"price_reconciliation_error":"0.000000000000000000000000000000000000"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["COFINS","IPI"],"price_brl":"4797.505185918770776017308840612364696627","reference_price_brl":"5999","savings_vs_reference_brl":"1201.494814081229223982691159387635303373","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"1229.226753978971444913629910846478409001","modeled_net_tax_components_brl":{"II":"287.9520","IPI":"0.000000000000000000000000000000000000","ICMS":"866.4146681107844654185362834596936407243","PIS":"74.86008586818697949509362738678476827690","COFINS":"0.000000000000000000000000000000000000"},"modeled_tax_share_percent":"25.62220792562962256230587518611913141403","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"4797.51","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"1229.23","modeled_tax_share_percent":"25.62","savings_vs_reference_brl":"1201.49"},"effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","PIS_UP":"0.0165","COFINS_UP":"0","PIS_RETAIL":"0.0165","COFINS_RETAIL":"0","PIS_CREDIT":"0.0165","COFINS_CREDIT":"0","PIS_IMPORT":"0.021","COFINS_IMPORT":"0","II":"0.16","IPI":"0"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"3366.024351634749282900296361537271331485","supplier_own_ICMS":"605.8843832942548709220533450767088396673","supplier_IPI":"0.000000000000000000000000000000000000","supplier_PC_base":"2760.139968340494411978243016460562491818","supplier_PIS_debit":"45.54230947761815779764100977159928111500","supplier_COFINS_debit":"0.000000000000000000000000000000000000","IVA_applied":"0.43","presumed_ST_base":"4813.414822837691474547423796998298004024","ICMS_ST":"260.5302848165295944964829383829848010570","retailer_acquisition_cash":"3626.554636451278877396779299920256132542","retailer_PC_revenue_base":"4536.974901102241181520825902229379895570","retailer_PC_credit_base":"2760.139968340494411978243016460562491818","import_ICMS_base_before_grossup":"2125.44570","import_ICMS_gross_base":"2592.006951219512195121951219512195121951","import_payments":{"II":"287.9520","IPI":"0.0000","PIS":"37.79370","COFINS":"0.00","ICMS":"466.5612512195121951219512195121951219512"},"eligible_import_credits":{"IPI":"0.0000","PIS":"37.79370","COFINS":"0.00","ICMS":"466.5612512195121951219512195121951219512"},"supplier_net_remittance_or_credit":{"IPI":"0.000000000000000000000000000000000000","PIS":"7.74860947761815779764100977159928111500","COFINS":"0.000000000000000000000000000000000000","ICMS":"399.8534168912722702965850639474985187731"},"retailer_debits":{"PIS":"74.86008586818697949509362738678476827690","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"45.54230947761815779764100977159928111500","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"29.31777639056882169745261761518548716190","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"price_reconciliation_error":"0.000000000000000000000000000000000000"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["ICMS","PIS"],"price_brl":"4650.337521717413021760847847804369543501","reference_price_brl":"5999","savings_vs_reference_brl":"1348.662478282586978239152152195630456499","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"1082.059089777613690657168918038483255875","modeled_net_tax_components_brl":{"II":"287.9520","IPI":"440.6814381270903010033444816053511705686","ICMS":"0.000000000000000000000000000000000000","PIS":"0.000000000000000000000000000000000000","COFINS":"353.4256516505233896538244364331320853061"},"modeled_tax_share_percent":"23.26839900812187017634823114966791813754","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"4650.34","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"1082.06","modeled_tax_share_percent":"23.27","savings_vs_reference_brl":"1348.66"},"effective_rates":{"ICMS":"0","ICMS_OWN":"0","PIS_UP":"0","COFINS_UP":"0.076","PIS_RETAIL":"0","COFINS_RETAIL":"0.076","PIS_CREDIT":"0","COFINS_CREDIT":"0.076","PIS_IMPORT":"0","COFINS_IMPORT":"0.0965","II":"0.16","IPI":"0.15"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"2937.876254180602006688963210702341137124","supplier_own_ICMS":"0.000000000000000000000000000000000000","supplier_IPI":"440.6814381270903010033444816053511705686","supplier_PC_base":"2937.876254180602006688963210702341137124","supplier_PIS_debit":"0.000000000000000000000000000000000000","supplier_COFINS_debit":"223.2785953177257525083612040133779264214","IVA_applied":"0.43","presumed_ST_base":"4831.337500000000000000000000000000000001","ICMS_ST":"0.000000000000000000000000000000000000","retailer_acquisition_cash":"3378.557692307692307692307692307692307693","retailer_PC_revenue_base":"4650.337521717413021760847847804369543501","retailer_PC_credit_base":"2937.876254180602006688963210702341137124","import_ICMS_base_before_grossup":"2574.470850","import_ICMS_gross_base":"2574.470850","import_payments":{"II":"287.9520","IPI":"313.147800","PIS":"0.00","COFINS":"173.671050","ICMS":"0.000000"},"eligible_import_credits":{"IPI":"313.147800","PIS":"0.00","COFINS":"173.671050","ICMS":"0.000000"},"supplier_net_remittance_or_credit":{"IPI":"127.5336381270903010033444816053511705686","PIS":"0.000000000000000000000000000000000000","COFINS":"49.6075453177257525083612040133779264214","ICMS":"0.000000000000000000000000000000000000"},"retailer_debits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"353.4256516505233896538244364331320853061","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"223.2785953177257525083612040133779264214","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"0.000000000000000000000000000000000000","COFINS":"130.1470563327976371454632324197541588847","IPI":"0","ICMS":"0"},"price_reconciliation_error":"0.000000000000000000000000000000000000"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["COFINS","ICMS"],"price_brl":"4341.892656015123022776223062770686996847","reference_price_brl":"5999","savings_vs_reference_brl":"1657.107343984876977223776937229313003153","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"773.6142240753236916725441330048007092207","modeled_net_tax_components_brl":{"II":"287.9520","IPI":"414.0209952510741617967364524690843737727","ICMS":"0.000000000000000000000000000000000000","PIS":"71.64122882424952987580768053571633544800","COFINS":"0.000000000000000000000000000000000000"},"modeled_tax_share_percent":"17.81744242349203659807611332745007414318","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"4341.89","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"773.61","modeled_tax_share_percent":"17.82","savings_vs_reference_brl":"1657.11"},"effective_rates":{"ICMS":"0","ICMS_OWN":"0","PIS_UP":"0.0165","COFINS_UP":"0","PIS_RETAIL":"0.0165","COFINS_RETAIL":"0","PIS_CREDIT":"0.0165","COFINS_CREDIT":"0","PIS_IMPORT":"0.021","COFINS_IMPORT":"0","II":"0.16","IPI":"0.15"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"2760.139968340494411978243016460562491818","supplier_own_ICMS":"0.000000000000000000000000000000000000","supplier_IPI":"414.0209952510741617967364524690843737727","supplier_PC_base":"2760.139968340494411978243016460562491818","supplier_PIS_debit":"45.54230947761815779764100977159928111500","supplier_COFINS_debit":"0.000000000000000000000000000000000000","IVA_applied":"0.43","presumed_ST_base":"4539.050177935943060498220640569395017795","ICMS_ST":"0.000000000000000000000000000000000000","retailer_acquisition_cash":"3174.160963591568573774979468929646865591","retailer_PC_revenue_base":"4341.892656015123022776223062770686996847","retailer_PC_credit_base":"2760.139968340494411978243016460562491818","import_ICMS_base_before_grossup":"2438.593500","import_ICMS_gross_base":"2438.593500","import_payments":{"II":"287.9520","IPI":"313.147800","PIS":"37.79370","COFINS":"0.00","ICMS":"0.000000"},"eligible_import_credits":{"IPI":"313.147800","PIS":"37.79370","COFINS":"0.00","ICMS":"0.000000"},"supplier_net_remittance_or_credit":{"IPI":"100.8731952510741617967364524690843737727","PIS":"7.74860947761815779764100977159928111500","COFINS":"0.000000000000000000000000000000000000","ICMS":"0.000000000000000000000000000000000000"},"retailer_debits":{"PIS":"71.64122882424952987580768053571633544798","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"45.54230947761815779764100977159928111500","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"26.09891934663137207816667076411705433298","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"price_reconciliation_error":"0.0000000000000000000000000000000000003"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["COFINS","PIS"],"price_brl":"5332.739824414715719063545150501672240803","reference_price_brl":"5999","savings_vs_reference_brl":"666.260175585284280936454849498327759197","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"1764.461392474916387959866220735785953178","modeled_net_tax_components_brl":{"II":"287.9520","IPI":"496.5727424749163879598662207357859531774","ICMS":"979.9366500000000000000000000000000000002","PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000"},"modeled_tax_share_percent":"33.08733316402833037049578148367617596434","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"5332.74","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"1764.46","modeled_tax_share_percent":"33.09","savings_vs_reference_brl":"666.26"},"effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","PIS_UP":"0","COFINS_UP":"0","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0","COFINS_IMPORT":"0","II":"0.16","IPI":"0.15"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"3310.484949832775919732441471571906354516","supplier_own_ICMS":"595.8872909698996655518394648829431438129","supplier_IPI":"496.5727424749163879598662207357859531774","supplier_PC_base":"2714.597658862876254180602006688963210703","supplier_PIS_debit":"0.000000000000000000000000000000000000","supplier_COFINS_debit":"0.000000000000000000000000000000000000","IVA_applied":"0.43","presumed_ST_base":"5444.092500000000000000000000000000000001","ICMS_ST":"384.0493590301003344481605351170568561873","retailer_acquisition_cash":"4191.107051337792642140468227424749163880","retailer_PC_revenue_base":"4948.690465384615384615384615384615384616","retailer_PC_credit_base":"2714.597658862876254180602006688963210703","import_ICMS_base_before_grossup":"2400.799800","import_ICMS_gross_base":"2927.804634146341463414634146341463414634","import_payments":{"II":"287.9520","IPI":"313.147800","PIS":"0.00","COFINS":"0.00","ICMS":"527.0048341463414634146341463414634146341"},"eligible_import_credits":{"IPI":"313.147800","PIS":"0.00","COFINS":"0.00","ICMS":"527.0048341463414634146341463414634146341"},"supplier_net_remittance_or_credit":{"IPI":"183.4249424749163879598662207357859531774","PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","ICMS":"452.9318158536585365853658536585365853661"},"retailer_debits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["ICMS","II","IPI"],"price_brl":"3931.987252826225158240968517648359545593","reference_price_brl":"5999","savings_vs_reference_brl":"2067.012747173774841759031482351640454407","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"363.7088208864258271372895878824732579674","modeled_net_tax_components_brl":{"II":"0.00","IPI":"0.000000000000000000000000000000000000","ICMS":"0.000000000000000000000000000000000000","PIS":"64.87778967163271511097598054119793250232","COFINS":"298.8310312147931120263136073412753254651"},"modeled_tax_share_percent":"9.250000000000000000000000000000000000001","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"3931.99","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"363.71","modeled_tax_share_percent":"9.25","savings_vs_reference_brl":"2067.01"},"effective_rates":{"ICMS":"0","ICMS_OWN":"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","II":"0","IPI":"0"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"2673.989706735951795240332789739904364411","supplier_own_ICMS":"0.000000000000000000000000000000000000","supplier_IPI":"0.000000000000000000000000000000000000","supplier_PC_base":"2673.989706735951795240332789739904364411","supplier_PIS_debit":"44.12083016114320462146549103070842201278","supplier_COFINS_debit":"203.2232177119323364382652920202327316952","IVA_applied":"0.43","presumed_ST_base":"3823.805280632411067193675889328063241108","ICMS_ST":"0.000000000000000000000000000000000000","retailer_acquisition_cash":"2673.989706735951795240332789739904364411","retailer_PC_revenue_base":"3931.987252826225158240968517648359545593","retailer_PC_credit_base":"2673.989706735951795240332789739904364411","import_ICMS_base_before_grossup":"2011.164750","import_ICMS_gross_base":"2011.164750","import_payments":{"II":"0.00","IPI":"0.00","PIS":"37.79370","COFINS":"173.671050","ICMS":"0.000000"},"eligible_import_credits":{"IPI":"0.00","PIS":"37.79370","COFINS":"173.671050","ICMS":"0.000000"},"supplier_net_remittance_or_credit":{"IPI":"0.000000000000000000000000000000000000","PIS":"6.32713016114320462146549103070842201278","COFINS":"29.5521677119323364382652920202327316952","ICMS":"0.000000000000000000000000000000000000"},"retailer_debits":{"PIS":"64.87778967163271511097598054119793250228","COFINS":"298.8310312147931120263136073412753254651","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"44.12083016114320462146549103070842201278","COFINS":"203.2232177119323364382652920202327316952","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"20.75695951048951048951048951048951048950","COFINS":"95.6078135028607755880483153210425937699","IPI":"0","ICMS":"0"},"price_reconciliation_error":"-0.0000000000000000000000000000000000004"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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","IPI","PIS"],"price_brl":"4733.573366704393649346893345736496223338","reference_price_brl":"5999","savings_vs_reference_brl":"1265.426633295606350653106654263503776662","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"1165.294934764594318243214415970609935712","modeled_net_tax_components_brl":{"II":"0.00","IPI":"0.000000000000000000000000000000000000","ICMS":"824.3831071049840933191940615058324496291","PIS":"0.000000000000000000000000000000000000","COFINS":"340.9118276596102249240203544647774860829"},"modeled_tax_share_percent":"24.61765867961808820702432364812732221616","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"4733.57","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"1165.29","modeled_tax_share_percent":"24.62","savings_vs_reference_brl":"1265.43"},"effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","PIS_UP":"0","COFINS_UP":"0.076","PIS_RETAIL":"0","COFINS_RETAIL":"0.076","PIS_CREDIT":"0","COFINS_CREDIT":"0.076","PIS_IMPORT":"0","COFINS_IMPORT":"0.0965","II":"0","IPI":"0"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"3202.731573834437036982105911056070122879","supplier_own_ICMS":"576.4916832901986666567790639900926221182","supplier_IPI":"0.000000000000000000000000000000000000","supplier_PC_base":"2626.239890544238370325326847065977500761","supplier_PIS_debit":"0.000000000000000000000000000000000000","supplier_COFINS_debit":"199.5942316813621161447248403770142900578","IVA_applied":"0.43","presumed_ST_base":"4579.906150583244962884411452810180275717","ICMS_ST":"247.8914238147854266624149975157398275109","retailer_acquisition_cash":"3450.622997649222463644520908571809950390","retailer_PC_revenue_base":"4485.681942889608222684478348220756395827","retailer_PC_credit_base":"2626.239890544238370325326847065977500761","import_ICMS_base_before_grossup":"1973.371050","import_ICMS_gross_base":"2406.550060975609756097560975609756097561","import_payments":{"II":"0.00","IPI":"0.00","PIS":"0.00","COFINS":"173.671050","ICMS":"433.1790109756097560975609756097560975610"},"eligible_import_credits":{"IPI":"0.00","PIS":"0.00","COFINS":"173.671050","ICMS":"433.1790109756097560975609756097560975610"},"supplier_net_remittance_or_credit":{"IPI":"0.000000000000000000000000000000000000","PIS":"0.000000000000000000000000000000000000","COFINS":"25.9231816813621161447248403770142900578","ICMS":"391.2040961293743372216330858960763520681"},"retailer_debits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"340.9118276596102249240203544647774860829","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"199.5942316813621161447248403770142900578","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"0.000000000000000000000000000000000000","COFINS":"141.3175959782481087792955140877631960251","IPI":"0","ICMS":"0"},"price_reconciliation_error":"0.000000000000000000000000000000000000"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["COFINS","II","IPI"],"price_brl":"4411.738759310336594224127034766078917210","reference_price_brl":"5999","savings_vs_reference_brl":"1587.261240689663405775872965233921082790","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"843.4603273705372631204481050001926295840","modeled_net_tax_components_brl":{"II":"0.00","IPI":"0.000000000000000000000000000000000000","ICMS":"774.5093959989886143639403282474724793668","PIS":"68.95093137154864875650777675272015021715","COFINS":"0.000000000000000000000000000000000000"},"modeled_tax_share_percent":"19.11854652750089133194404392652605279493","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"4411.74","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"843.46","modeled_tax_share_percent":"19.12","savings_vs_reference_brl":"1587.26"},"effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","PIS_UP":"0.0165","COFINS_UP":"0","PIS_RETAIL":"0.0165","COFINS_RETAIL":"0","PIS_CREDIT":"0.0165","COFINS_CREDIT":"0","PIS_IMPORT":"0.021","COFINS_IMPORT":"0","II":"0","IPI":"0"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"3008.972012428083194887103062344492926833","supplier_own_ICMS":"541.6149622370549750796785512220087268299","supplier_IPI":"0.000000000000000000000000000000000000","supplier_PC_base":"2467.357050191028219807424511122484200003","supplier_PIS_debit":"40.71139132815196562682250443352098930005","supplier_COFINS_debit":"0.000000000000000000000000000000000000","IVA_applied":"0.43","presumed_ST_base":"4302.829977772158968688557379152624885371","ICMS_ST":"232.8944337619336392842617770254637525369","retailer_acquisition_cash":"3241.866446190016834171364839369956679370","retailer_PC_revenue_base":"4178.844325548402954939865257740615164673","retailer_PC_credit_base":"2467.357050191028219807424511122484200003","import_ICMS_base_before_grossup":"1837.49370","import_ICMS_gross_base":"2240.845975609756097560975609756097560976","import_payments":{"II":"0.00","IPI":"0.00","PIS":"37.79370","COFINS":"0.00","ICMS":"403.3522756097560975609756097560975609756"},"eligible_import_credits":{"IPI":"0.00","PIS":"37.79370","COFINS":"0.00","ICMS":"403.3522756097560975609756097560975609756"},"supplier_net_remittance_or_credit":{"IPI":"0.000000000000000000000000000000000000","PIS":"2.91769132815196562682250443352098930005","COFINS":"0.000000000000000000000000000000000000","ICMS":"371.1571203892325168029647184913749183912"},"retailer_debits":{"PIS":"68.95093137154864875650777675272015021710","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"40.71139132815196562682250443352098930005","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"28.23954004339668312968527231919916091705","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"price_reconciliation_error":"0.0000000000000000000000000000000000000"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["ICMS","II","PIS"],"price_brl":"4288.110839308912431442075710850414407727","reference_price_brl":"5999","savings_vs_reference_brl":"1710.889160691087568557924289149585592273","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"719.8324073691131003383967810845281201015","modeled_net_tax_components_brl":{"II":"0.00","IPI":"393.9359835816357555487990270598966251142","ICMS":"0.000000000000000000000000000000000000","PIS":"0.000000000000000000000000000000000000","COFINS":"325.8964237874773447895977540246314949873"},"modeled_tax_share_percent":"16.78670245112236684042690988622284349466","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"4288.11","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"719.83","modeled_tax_share_percent":"16.79","savings_vs_reference_brl":"1710.89"},"effective_rates":{"ICMS":"0","ICMS_OWN":"0","PIS_UP":"0","COFINS_UP":"0.076","PIS_RETAIL":"0","COFINS_RETAIL":"0.076","PIS_CREDIT":"0","COFINS_CREDIT":"0.076","PIS_IMPORT":"0","COFINS_IMPORT":"0.0965","II":"0","IPI":"0.15"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"2626.239890544238370325326847065977500761","supplier_own_ICMS":"0.000000000000000000000000000000000000","supplier_IPI":"393.9359835816357555487990270598966251142","supplier_PC_base":"2626.239890544238370325326847065977500761","supplier_PIS_debit":"0.000000000000000000000000000000000000","supplier_COFINS_debit":"199.5942316813621161447248403770142900578","IVA_applied":"0.43","presumed_ST_base":"4318.851500000000000000000000000000000001","ICMS_ST":"0.000000000000000000000000000000000000","retailer_acquisition_cash":"3020.175874125874125874125874125874125875","retailer_PC_revenue_base":"4288.110839308912431442075710850414407727","retailer_PC_credit_base":"2626.239890544238370325326847065977500761","import_ICMS_base_before_grossup":"2243.326050","import_ICMS_gross_base":"2243.326050","import_payments":{"II":"0.00","IPI":"269.9550","PIS":"0.00","COFINS":"173.671050","ICMS":"0.000000"},"eligible_import_credits":{"IPI":"269.9550","PIS":"0.00","COFINS":"173.671050","ICMS":"0.000000"},"supplier_net_remittance_or_credit":{"IPI":"123.9809835816357555487990270598966251142","PIS":"0.000000000000000000000000000000000000","COFINS":"25.9231816813621161447248403770142900578","ICMS":"0.000000000000000000000000000000000000"},"retailer_debits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"325.8964237874773447895977540246314949873","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"199.5942316813621161447248403770142900578","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"0.000000000000000000000000000000000000","COFINS":"126.3021921061152286448729136476172049295","IPI":"0","ICMS":"0"},"price_reconciliation_error":"-0.0000000000000000000000000000000000005"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["COFINS","ICMS","II"],"price_brl":"4004.455505306002607091807429012972971658","reference_price_brl":"5999","savings_vs_reference_brl":"1994.544494693997392908192570987027028342","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"436.1770733662032759881284992470866840328","modeled_net_tax_components_brl":{"II":"0.00","IPI":"370.1035575286542329711136766683726300004","ICMS":"0.000000000000000000000000000000000000","PIS":"66.07351583754904301701482257871405403235","COFINS":"0.000000000000000000000000000000000000"},"modeled_tax_share_percent":"10.89229416554280260056126388035844875069","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"4004.46","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"436.18","modeled_tax_share_percent":"10.89","savings_vs_reference_brl":"1994.54"},"effective_rates":{"ICMS":"0","ICMS_OWN":"0","PIS_UP":"0.0165","COFINS_UP":"0","PIS_RETAIL":"0.0165","COFINS_RETAIL":"0","PIS_CREDIT":"0.0165","COFINS_CREDIT":"0","PIS_IMPORT":"0.021","COFINS_IMPORT":"0","II":"0","IPI":"0.15"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"2467.357050191028219807424511122484200003","supplier_own_ICMS":"0.000000000000000000000000000000000000","supplier_IPI":"370.1035575286542329711136766683726300004","supplier_PC_base":"2467.357050191028219807424511122484200003","supplier_PIS_debit":"40.71139132815196562682250443352098930005","supplier_COFINS_debit":"0.000000000000000000000000000000000000","IVA_applied":"0.43","presumed_ST_base":"4057.568669039145907473309608540925266904","ICMS_ST":"0.000000000000000000000000000000000000","retailer_acquisition_cash":"2837.460607719682452778538187790856830003","retailer_PC_revenue_base":"4004.455505306002607091807429012972971658","retailer_PC_credit_base":"2467.357050191028219807424511122484200003","import_ICMS_base_before_grossup":"2107.44870","import_ICMS_gross_base":"2107.44870","import_payments":{"II":"0.00","IPI":"269.9550","PIS":"37.79370","COFINS":"0.00","ICMS":"0.00000"},"eligible_import_credits":{"IPI":"269.9550","PIS":"37.79370","COFINS":"0.00","ICMS":"0.00000"},"supplier_net_remittance_or_credit":{"IPI":"100.1485575286542329711136766683726300004","PIS":"2.91769132815196562682250443352098930005","COFINS":"0.000000000000000000000000000000000000","ICMS":"0.000000000000000000000000000000000000"},"retailer_debits":{"PIS":"66.07351583754904301701482257871405403236","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"40.71139132815196562682250443352098930005","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"25.36212450939707739019231814519306473231","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"price_reconciliation_error":"-0.0000000000000000000000000000000000008"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["COFINS","II","PIS"],"price_brl":"4888.166517683008401990374418794355167633","reference_price_brl":"5999","savings_vs_reference_brl":"1110.833482316991598009625581205644832367","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"1319.888085743209070886695489028468880007","modeled_net_tax_components_brl":{"II":"0.00","IPI":"443.8985961334529733257198792723713190310","ICMS":"875.9894896097560975609756097560975609759","PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000"},"modeled_tax_share_percent":"27.00170055517740840117440324622307649067","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"4888.17","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"1319.89","modeled_tax_share_percent":"27.00","savings_vs_reference_brl":"1110.83"},"effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","PIS_UP":"0","COFINS_UP":"0","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0","COFINS_IMPORT":"0","II":"0","IPI":"0.15"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"2959.323974223019822171465861815808793540","supplier_own_ICMS":"532.6783153601435679908638551268455828372","supplier_IPI":"443.8985961334529733257198792723713190310","supplier_PC_base":"2426.645658862876254180602006688963210703","supplier_PIS_debit":"0.000000000000000000000000000000000000","supplier_COFINS_debit":"0.000000000000000000000000000000000000","IVA_applied":"0.43","presumed_ST_base":"4866.608275609756097560975609756097560977","ICMS_ST":"343.3111742496125295701117546292519781387","retailer_acquisition_cash":"3746.533744606085325067297495717432090710","retailer_PC_revenue_base":"4544.855343433395872420262664165103189494","retailer_PC_credit_base":"2426.645658862876254180602006688963210703","import_ICMS_base_before_grossup":"2069.6550","import_ICMS_gross_base":"2523.969512195121951219512195121951219512","import_payments":{"II":"0.00","IPI":"269.9550","PIS":"0.00","COFINS":"0.00","ICMS":"454.3145121951219512195121951219512195122"},"eligible_import_credits":{"IPI":"269.9550","PIS":"0.00","COFINS":"0.00","ICMS":"454.3145121951219512195121951219512195122"},"supplier_net_remittance_or_credit":{"IPI":"173.9435961334529733257198792723713190310","PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","ICMS":"421.6749774146341463414634146341463414637"},"retailer_debits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"price_reconciliation_error":"0.000000000000000000000000000000000000"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["ICMS","IPI","PIS"],"price_brl":"4173.409558376406202493159014898145332929","reference_price_brl":"5999","savings_vs_reference_brl":"1825.590441623593797506840985101854667071","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"605.1311264366068713894800851322590453026","modeled_net_tax_components_brl":{"II":"287.9520","IPI":"0.000000000000000000000000000000000000","ICMS":"0.000000000000000000000000000000000000","PIS":"0.000000000000000000000000000000000000","COFINS":"317.1791264366068713894800851322590453026"},"modeled_tax_share_percent":"14.49968228548416929477679209014944522878","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"4173.41","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"605.13","modeled_tax_share_percent":"14.50","savings_vs_reference_brl":"1825.59"},"effective_rates":{"ICMS":"0","ICMS_OWN":"0","PIS_UP":"0","COFINS_UP":"0.076","PIS_RETAIL":"0","COFINS_RETAIL":"0.076","PIS_CREDIT":"0","COFINS_CREDIT":"0.076","PIS_IMPORT":"0","COFINS_IMPORT":"0.0965","II":"0.16","IPI":"0"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"2937.876254180602006688963210702341137124","supplier_own_ICMS":"0.000000000000000000000000000000000000","supplier_IPI":"0.000000000000000000000000000000000000","supplier_PC_base":"2937.876254180602006688963210702341137124","supplier_PIS_debit":"0.000000000000000000000000000000000000","supplier_COFINS_debit":"223.2785953177257525083612040133779264214","IVA_applied":"0.43","presumed_ST_base":"4201.163043478260869565217391304347826087","ICMS_ST":"0.000000000000000000000000000000000000","retailer_acquisition_cash":"2937.876254180602006688963210702341137124","retailer_PC_revenue_base":"4173.409558376406202493159014898145332929","retailer_PC_credit_base":"2937.876254180602006688963210702341137124","import_ICMS_base_before_grossup":"2261.323050","import_ICMS_gross_base":"2261.323050","import_payments":{"II":"287.9520","IPI":"0.0000","PIS":"0.00","COFINS":"173.671050","ICMS":"0.000000"},"eligible_import_credits":{"IPI":"0.0000","PIS":"0.00","COFINS":"173.671050","ICMS":"0.000000"},"supplier_net_remittance_or_credit":{"IPI":"0.000000000000000000000000000000000000","PIS":"0.000000000000000000000000000000000000","COFINS":"49.6075453177257525083612040133779264214","ICMS":"0.000000000000000000000000000000000000"},"retailer_debits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"317.1791264366068713894800851322590453026","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"223.2785953177257525083612040133779264214","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"0.000000000000000000000000000000000000","COFINS":"93.9005311188811188811188811188811188812","IPI":"0","ICMS":"0"},"price_reconciliation_error":"0.0000000000000000000000000000000000004"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["COFINS","ICMS","IPI"],"price_brl":"3920.925706090289101274711672359823373285","reference_price_brl":"5999","savings_vs_reference_brl":"2078.074293909710898725288327640176626715","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"352.6472741504897701710327425939370856592","modeled_net_tax_components_brl":{"II":"287.9520","IPI":"0.000000000000000000000000000000000000","ICMS":"0.000000000000000000000000000000000000","PIS":"64.69527415048977017103274259393708565920","COFINS":"0.000000000000000000000000000000000000"},"modeled_tax_share_percent":"8.993980008413074135728327944439371626087","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"3920.93","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"352.65","modeled_tax_share_percent":"8.99","savings_vs_reference_brl":"2078.07"},"effective_rates":{"ICMS":"0","ICMS_OWN":"0","PIS_UP":"0.0165","COFINS_UP":"0","PIS_RETAIL":"0.0165","COFINS_RETAIL":"0","PIS_CREDIT":"0.0165","COFINS_CREDIT":"0","PIS_IMPORT":"0.021","COFINS_IMPORT":"0","II":"0.16","IPI":"0"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"2760.139968340494411978243016460562491818","supplier_own_ICMS":"0.000000000000000000000000000000000000","supplier_IPI":"0.000000000000000000000000000000000000","supplier_PC_base":"2760.139968340494411978243016460562491818","supplier_PIS_debit":"45.54230947761815779764100977159928111500","supplier_COFINS_debit":"0.000000000000000000000000000000000000","IVA_applied":"0.43","presumed_ST_base":"3947.000154726907009128887513538604363300","ICMS_ST":"0.000000000000000000000000000000000000","retailer_acquisition_cash":"2760.139968340494411978243016460562491818","retailer_PC_revenue_base":"3920.925706090289101274711672359823373285","retailer_PC_credit_base":"2760.139968340494411978243016460562491818","import_ICMS_base_before_grossup":"2125.44570","import_ICMS_gross_base":"2125.44570","import_payments":{"II":"287.9520","IPI":"0.0000","PIS":"37.79370","COFINS":"0.00","ICMS":"0.00000"},"eligible_import_credits":{"IPI":"0.0000","PIS":"37.79370","COFINS":"0.00","ICMS":"0.00000"},"supplier_net_remittance_or_credit":{"IPI":"0.000000000000000000000000000000000000","PIS":"7.74860947761815779764100977159928111500","COFINS":"0.000000000000000000000000000000000000","ICMS":"0.000000000000000000000000000000000000"},"retailer_debits":{"PIS":"64.69527415048977017103274259393708565920","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"45.54230947761815779764100977159928111500","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"19.15296467287161237339173282233780454420","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"price_reconciliation_error":"-0.0000000000000000000000000000000000002"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["COFINS","IPI","PIS"],"price_brl":"4708.349258026755852842809364548494983279","reference_price_brl":"5999","savings_vs_reference_brl":"1290.650741973244147157190635451505016721","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"1140.070826086956521739130434782608695652","modeled_net_tax_components_brl":{"II":"287.9520","IPI":"0.000000000000000000000000000000000000","ICMS":"852.1188260869565217391304347826086956524","PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000"},"modeled_tax_share_percent":"24.21381175458411394464227388159253016498","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"4708.35","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"1140.07","modeled_tax_share_percent":"24.21","savings_vs_reference_brl":"1290.65"},"effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","PIS_UP":"0","COFINS_UP":"0","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0","COFINS_IMPORT":"0","II":"0.16","IPI":"0"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"3310.484949832775919732441471571906354516","supplier_own_ICMS":"595.8872909698996655518394648829431438129","supplier_IPI":"0.000000000000000000000000000000000000","supplier_PC_base":"2714.597658862876254180602006688963210703","supplier_PIS_debit":"0.000000000000000000000000000000000000","supplier_COFINS_debit":"0.000000000000000000000000000000000000","IVA_applied":"0.43","presumed_ST_base":"4733.993478260869565217391304347826086958","ICMS_ST":"256.2315351170568561872909698996655518395","retailer_acquisition_cash":"3566.716484949832775919732441471571906356","retailer_PC_revenue_base":"4452.117722909698996655518394648829431440","retailer_PC_credit_base":"2714.597658862876254180602006688963210703","import_ICMS_base_before_grossup":"2087.6520","import_ICMS_gross_base":"2545.917073170731707317073170731707317073","import_payments":{"II":"287.9520","IPI":"0.0000","PIS":"0.00","COFINS":"0.00","ICMS":"458.2650731707317073170731707317073170732"},"eligible_import_credits":{"IPI":"0.0000","PIS":"0.00","COFINS":"0.00","ICMS":"458.2650731707317073170731707317073170732"},"supplier_net_remittance_or_credit":{"IPI":"0.000000000000000000000000000000000000","PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","ICMS":"393.8537529162248144220572640509013785792"},"retailer_debits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["COFINS","ICMS","PIS"],"price_brl":"4263.420080769230769230769230769230769231","reference_price_brl":"5999","savings_vs_reference_brl":"1735.579919230769230769230769230769230769","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"695.1416488294314381270903010033444816054","modeled_net_tax_components_brl":{"II":"287.9520","IPI":"407.1896488294314381270903010033444816054","ICMS":"0.000000000000000000000000000000000000","PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000"},"modeled_tax_share_percent":"16.30478901117362997912665117930538408162","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"4263.42","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"695.14","modeled_tax_share_percent":"16.30","savings_vs_reference_brl":"1735.58"},"effective_rates":{"ICMS":"0","ICMS_OWN":"0","PIS_UP":"0","COFINS_UP":"0","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0","COFINS_IMPORT":"0","II":"0.16","IPI":"0.15"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"2714.597658862876254180602006688963210703","supplier_own_ICMS":"0.000000000000000000000000000000000000","supplier_IPI":"407.1896488294314381270903010033444816054","supplier_PC_base":"2714.597658862876254180602006688963210703","supplier_PIS_debit":"0.000000000000000000000000000000000000","supplier_COFINS_debit":"0.000000000000000000000000000000000000","IVA_applied":"0.43","presumed_ST_base":"4464.155850000000000000000000000000000000","ICMS_ST":"0.000000000000000000000000000000000000","retailer_acquisition_cash":"3121.787307692307692307692307692307692308","retailer_PC_revenue_base":"4263.420080769230769230769230769230769231","retailer_PC_credit_base":"2714.597658862876254180602006688963210703","import_ICMS_base_before_grossup":"2400.799800","import_ICMS_gross_base":"2400.799800","import_payments":{"II":"287.9520","IPI":"313.147800","PIS":"0.00","COFINS":"0.00","ICMS":"0.000000"},"eligible_import_credits":{"IPI":"313.147800","PIS":"0.00","COFINS":"0.00","ICMS":"0.000000"},"supplier_net_remittance_or_credit":{"IPI":"94.0418488294314381270903010033444816054","PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","ICMS":"0.000000000000000000000000000000000000"},"retailer_debits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"price_reconciliation_error":"-0.0000000000000000000000000000000000004"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["ICMS","II","IPI","PIS"],"price_brl":"3861.773194740042566129522651261781696565","reference_price_brl":"5999","savings_vs_reference_brl":"2137.226805259957433870477348738218303435","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"293.4947628002432350258437214958954089389","modeled_net_tax_components_brl":{"II":"0.00","IPI":"0.000000000000000000000000000000000000","ICMS":"0.000000000000000000000000000000000000","PIS":"0.000000000000000000000000000000000000","COFINS":"293.4947628002432350258437214958954089389"},"modeled_tax_share_percent":"7.599999999999999999999999999999999999999","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"3861.77","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"293.49","modeled_tax_share_percent":"7.60","savings_vs_reference_brl":"2137.23"},"effective_rates":{"ICMS":"0","ICMS_OWN":"0","PIS_UP":"0","COFINS_UP":"0.076","PIS_RETAIL":"0","COFINS_RETAIL":"0.076","PIS_CREDIT":"0","COFINS_CREDIT":"0.076","PIS_IMPORT":"0","COFINS_IMPORT":"0.0965","II":"0","IPI":"0"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"2626.239890544238370325326847065977500761","supplier_own_ICMS":"0.000000000000000000000000000000000000","supplier_IPI":"0.000000000000000000000000000000000000","supplier_PC_base":"2626.239890544238370325326847065977500761","supplier_PIS_debit":"0.000000000000000000000000000000000000","supplier_COFINS_debit":"199.5942316813621161447248403770142900578","IVA_applied":"0.43","presumed_ST_base":"3755.523043478260869565217391304347826088","ICMS_ST":"0.000000000000000000000000000000000000","retailer_acquisition_cash":"2626.239890544238370325326847065977500761","retailer_PC_revenue_base":"3861.773194740042566129522651261781696565","retailer_PC_credit_base":"2626.239890544238370325326847065977500761","import_ICMS_base_before_grossup":"1973.371050","import_ICMS_gross_base":"1973.371050","import_payments":{"II":"0.00","IPI":"0.00","PIS":"0.00","COFINS":"173.671050","ICMS":"0.000000"},"eligible_import_credits":{"IPI":"0.00","PIS":"0.00","COFINS":"173.671050","ICMS":"0.000000"},"supplier_net_remittance_or_credit":{"IPI":"0.000000000000000000000000000000000000","PIS":"0.000000000000000000000000000000000000","COFINS":"25.9231816813621161447248403770142900578","ICMS":"0.000000000000000000000000000000000000"},"retailer_debits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"293.4947628002432350258437214958954089389","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"199.5942316813621161447248403770142900578","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"0.000000000000000000000000000000000000","COFINS":"93.9005311188811188811188811188811188811","IPI":"0","ICMS":"0"},"price_reconciliation_error":"0.0000000000000000000000000000000000001"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["COFINS","ICMS","II","IPI"],"price_brl":"3628.142787940822909103893167021745081470","reference_price_brl":"5999","savings_vs_reference_brl":"2370.857212059177090896106832978254918530","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"59.86435600102357800021423725585879384425","modeled_net_tax_components_brl":{"II":"0.00","IPI":"0.000000000000000000000000000000000000","ICMS":"0.000000000000000000000000000000000000","PIS":"59.86435600102357800021423725585879384425","COFINS":"0.000000000000000000000000000000000000"},"modeled_tax_share_percent":"1.650000000000000000000000000000000000000","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"3628.14","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"59.86","modeled_tax_share_percent":"1.65","savings_vs_reference_brl":"2370.86"},"effective_rates":{"ICMS":"0","ICMS_OWN":"0","PIS_UP":"0.0165","COFINS_UP":"0","PIS_RETAIL":"0.0165","COFINS_RETAIL":"0","PIS_CREDIT":"0.0165","COFINS_CREDIT":"0","PIS_IMPORT":"0.021","COFINS_IMPORT":"0","II":"0","IPI":"0"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"2467.357050191028219807424511122484200003","supplier_own_ICMS":"0.000000000000000000000000000000000000","supplier_IPI":"0.000000000000000000000000000000000000","supplier_PC_base":"2467.357050191028219807424511122484200003","supplier_PIS_debit":"40.71139132815196562682250443352098930005","supplier_COFINS_debit":"0.000000000000000000000000000000000000","IVA_applied":"0.43","presumed_ST_base":"3528.320581773170354324617050905152406004","ICMS_ST":"0.000000000000000000000000000000000000","retailer_acquisition_cash":"2467.357050191028219807424511122484200003","retailer_PC_revenue_base":"3628.142787940822909103893167021745081470","retailer_PC_credit_base":"2467.357050191028219807424511122484200003","import_ICMS_base_before_grossup":"1837.49370","import_ICMS_gross_base":"1837.49370","import_payments":{"II":"0.00","IPI":"0.00","PIS":"37.79370","COFINS":"0.00","ICMS":"0.00000"},"eligible_import_credits":{"IPI":"0.00","PIS":"37.79370","COFINS":"0.00","ICMS":"0.00000"},"supplier_net_remittance_or_credit":{"IPI":"0.000000000000000000000000000000000000","PIS":"2.91769132815196562682250443352098930005","COFINS":"0.000000000000000000000000000000000000","ICMS":"0.000000000000000000000000000000000000"},"retailer_debits":{"PIS":"59.86435600102357800021423725585879384426","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"40.71139132815196562682250443352098930005","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"19.15296467287161237339173282233780454421","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"price_reconciliation_error":"-0.00000000000000000000000000000000000025"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["COFINS","II","IPI","PIS"],"price_brl":"4330.008422904804633330614242597275471083","reference_price_brl":"5999","savings_vs_reference_brl":"1668.991577095195366669385757402724528917","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"761.7299909650053022269353128313891834572","modeled_net_tax_components_brl":{"II":"0.00","IPI":"0.000000000000000000000000000000000000","ICMS":"761.7299909650053022269353128313891834572","PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000"},"modeled_tax_share_percent":"17.59188242996523979764526134675269407156","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"4330.01","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"761.73","modeled_tax_share_percent":"17.59","savings_vs_reference_brl":"1668.99"},"effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","PIS_UP":"0","COFINS_UP":"0","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0","COFINS_IMPORT":"0","II":"0","IPI":"0"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"2959.323974223019822171465861815808793540","supplier_own_ICMS":"532.6783153601435679908638551268455828372","supplier_IPI":"0.000000000000000000000000000000000000","supplier_PC_base":"2426.645658862876254180602006688963210703","supplier_PIS_debit":"0.000000000000000000000000000000000000","supplier_COFINS_debit":"0.000000000000000000000000000000000000","IVA_applied":"0.43","presumed_ST_base":"4231.833283138918345705196182396606574762","ICMS_ST":"229.0516756048617342360714577045436006200","retailer_acquisition_cash":"3188.375649827881556407537319520352394160","retailer_PC_revenue_base":"4100.956747299942899094542784892731870463","retailer_PC_credit_base":"2426.645658862876254180602006688963210703","import_ICMS_base_before_grossup":"1799.70","import_ICMS_gross_base":"2194.756097560975609756097560975609756098","import_payments":{"II":"0.00","IPI":"0.00","PIS":"0.00","COFINS":"0.00","ICMS":"395.0560975609756097560975609756097560976"},"eligible_import_credits":{"IPI":"0.00","PIS":"0.00","COFINS":"0.00","ICMS":"395.0560975609756097560975609756097560976"},"supplier_net_remittance_or_credit":{"IPI":"0.000000000000000000000000000000000000","PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","ICMS":"366.6738934040296924708377518557794273596"},"retailer_debits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"price_reconciliation_error":"-0.0000000000000000000000000000000000002"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["COFINS","ICMS","II","PIS"],"price_brl":"3932.275280769230769230769230769230769231","reference_price_brl":"5999","savings_vs_reference_brl":"2066.724719230769230769230769230769230769","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"363.9968488294314381270903010033444816054","modeled_net_tax_components_brl":{"II":"0.00","IPI":"363.9968488294314381270903010033444816054","ICMS":"0.000000000000000000000000000000000000","PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000"},"modeled_tax_share_percent":"9.256647178531876838253583518226980262620","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"3932.28","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"364.00","modeled_tax_share_percent":"9.26","savings_vs_reference_brl":"2066.72"},"effective_rates":{"ICMS":"0","ICMS_OWN":"0","PIS_UP":"0","COFINS_UP":"0","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0","COFINS_IMPORT":"0","II":"0","IPI":"0.15"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"2426.645658862876254180602006688963210703","supplier_own_ICMS":"0.000000000000000000000000000000000000","supplier_IPI":"363.9968488294314381270903010033444816054","supplier_PC_base":"2426.645658862876254180602006688963210703","supplier_PIS_debit":"0.000000000000000000000000000000000000","supplier_COFINS_debit":"0.000000000000000000000000000000000000","IVA_applied":"0.43","presumed_ST_base":"3990.618786000000000000000000000000000000","ICMS_ST":"0.000000000000000000000000000000000000","retailer_acquisition_cash":"2790.642507692307692307692307692307692308","retailer_PC_revenue_base":"3932.275280769230769230769230769230769231","retailer_PC_credit_base":"2426.645658862876254180602006688963210703","import_ICMS_base_before_grossup":"2069.6550","import_ICMS_gross_base":"2069.6550","import_payments":{"II":"0.00","IPI":"269.9550","PIS":"0.00","COFINS":"0.00","ICMS":"0.0000"},"eligible_import_credits":{"IPI":"269.9550","PIS":"0.00","COFINS":"0.00","ICMS":"0.0000"},"supplier_net_remittance_or_credit":{"IPI":"94.0418488294314381270903010033444816054","PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","ICMS":"0.000000000000000000000000000000000000"},"retailer_debits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"price_reconciliation_error":"-0.0000000000000000000000000000000000004"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["COFINS","ICMS","IPI","PIS"],"price_brl":"3856.230431939799331103678929765886287626","reference_price_brl":"5999","savings_vs_reference_brl":"2142.769568060200668896321070234113712374","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"287.952000000000000000000000000000000000","modeled_net_tax_components_brl":{"II":"287.9520","IPI":"0.000000000000000000000000000000000000","ICMS":"0.000000000000000000000000000000000000","PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000"},"modeled_tax_share_percent":"7.467188620653862873135056374620611719458","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"3856.23","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"287.95","modeled_tax_share_percent":"7.47","savings_vs_reference_brl":"2142.77"},"effective_rates":{"ICMS":"0","ICMS_OWN":"0","PIS_UP":"0","COFINS_UP":"0","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0","COFINS_IMPORT":"0","II":"0.16","IPI":"0"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"2714.597658862876254180602006688963210703","supplier_own_ICMS":"0.000000000000000000000000000000000000","supplier_IPI":"0.000000000000000000000000000000000000","supplier_PC_base":"2714.597658862876254180602006688963210703","supplier_PIS_debit":"0.000000000000000000000000000000000000","supplier_COFINS_debit":"0.000000000000000000000000000000000000","IVA_applied":"0.43","presumed_ST_base":"3881.874652173913043478260869565217391305","ICMS_ST":"0.000000000000000000000000000000000000","retailer_acquisition_cash":"2714.597658862876254180602006688963210703","retailer_PC_revenue_base":"3856.230431939799331103678929765886287626","retailer_PC_credit_base":"2714.597658862876254180602006688963210703","import_ICMS_base_before_grossup":"2087.6520","import_ICMS_gross_base":"2087.6520","import_payments":{"II":"287.9520","IPI":"0.0000","PIS":"0.00","COFINS":"0.00","ICMS":"0.0000"},"eligible_import_credits":{"IPI":"0.0000","PIS":"0.00","COFINS":"0.00","ICMS":"0.0000"},"supplier_net_remittance_or_credit":{"IPI":"0.000000000000000000000000000000000000","PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","ICMS":"0.000000000000000000000000000000000000"},"retailer_debits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"price_reconciliation_error":"0.000000000000000000000000000000000000"},"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-P032","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-T012-CUSTOMS-0_30","product_id":"BR-T012","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":["COFINS","ICMS","II","IPI","PIS"],"price_brl":"3568.278431939799331103678929765886287626","reference_price_brl":"5999","savings_vs_reference_brl":"2430.721568060200668896321070234113712374","fixed_residual_brl":"3568.278431939799331103678929765886287626","modeled_net_tax_total_brl":"0.000000000000000000000000000000000000","modeled_net_tax_components_brl":{"II":"0.00","IPI":"0.000000000000000000000000000000000000","ICMS":"0.000000000000000000000000000000000000","PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000"},"modeled_tax_share_percent":"0","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"3568.28","fixed_residual_brl":"3568.28","modeled_net_tax_total_brl":"0.00","modeled_tax_share_percent":"0.00","savings_vs_reference_brl":"2430.72"},"effective_rates":{"ICMS":"0","ICMS_OWN":"0","PIS_UP":"0","COFINS_UP":"0","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0","COFINS_IMPORT":"0","II":"0","IPI":"0"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2426.645658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"1799.70","baseline_upstream_price_ex_IPI_ST_brl":"3647.917300091213134691395560960778352083","baseline_adjusted_IVA":"0.43","calibrated_to_price_brl":"5999","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"2426.645658862876254180602006688963210703","supplier_own_ICMS":"0.000000000000000000000000000000000000","supplier_IPI":"0.000000000000000000000000000000000000","supplier_PC_base":"2426.645658862876254180602006688963210703","supplier_PIS_debit":"0.000000000000000000000000000000000000","supplier_COFINS_debit":"0.000000000000000000000000000000000000","IVA_applied":"0.43","presumed_ST_base":"3470.103292173913043478260869565217391305","ICMS_ST":"0.000000000000000000000000000000000000","retailer_acquisition_cash":"2426.645658862876254180602006688963210703","retailer_PC_revenue_base":"3568.278431939799331103678929765886287626","retailer_PC_credit_base":"2426.645658862876254180602006688963210703","import_ICMS_base_before_grossup":"1799.70","import_ICMS_gross_base":"1799.70","import_payments":{"II":"0.00","IPI":"0.00","PIS":"0.00","COFINS":"0.00","ICMS":"0.00"},"eligible_import_credits":{"IPI":"0.00","PIS":"0.00","COFINS":"0.00","ICMS":"0.00"},"supplier_net_remittance_or_credit":{"IPI":"0.000000000000000000000000000000000000","PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","ICMS":"0.000000000000000000000000000000000000"},"retailer_debits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"0.000000000000000000000000000000000000","COFINS":"0.000000000000000000000000000000000000","IPI":"0","ICMS":"0"},"price_reconciliation_error":"0.000000000000000000000000000000000000"},"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-P032","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."]}]}