{"scenario":{"scenario_id":"EDU-BR-T012","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":"0.35","dealer_margin_fraction":"0","assumption_ids":["A-CREDITS","A-2026-TEST","A-ORIGIN","A-FEES-BOUNDARY","A-SP-CHAIN","A-CUSTOMS-35","A-BASELINE-ST","A-RETAIL-CREDITS"],"educational_ready":true,"actual_sale_verified":false,"confidence":"MEDIUM","warnings":["Educational representative estimate, not an actual invoice or prediction of repricing.","The fixed residual may contain unallocated upstream taxes, fees, costs and margins.","Customs value is 35% of the original reference price by modeling convention, not an observed category average. It remains fixed during tax toggles.","Smartphone II of 16% is inherited from the qualified v3 research, not a fresh primary-tariff verification."],"rates":{"ICMS":"0.18","ICMS_OWN":"0.18","PIS_UP":"0.0165","COFINS_UP":"0.076","PIS_RETAIL":"0.0165","COFINS_RETAIL":"0.076","PIS_CREDIT":"0.0165","COFINS_CREDIT":"0.076","PIS_IMPORT":"0.021","COFINS_IMPORT":"0.0965","II":"0.16","IPI":"0.15"},"rate_rule_ids":{"ICMS":"R-SP-ICMS-18","PIS_UP":"R-PIS-NC","COFINS_UP":"R-COFINS-NC","II":"R-II-TECH-REP16","PIS_IMPORT":"R-PIS-IMPORT-STD","COFINS_IMPORT":"R-COFINS-IMPORT-STD","IPI":"R-IPI-PHONE","IVA":"R-SP-ST-TECH-IVA-2026","PIS_RETAIL":"R-PIS-NC","COFINS_RETAIL":"R-COFINS-NC","PIS_CREDIT":"R-PIS-NC","COFINS_CREDIT":"R-COFINS-NC","ICMS_OWN":"R-SP-ICMS-18"},"rate_evidence":{"ICMS":"conditional_sourced_rate","ICMS_OWN":"conditional_sourced_rate","PIS_UP":"conditional_sourced_rate","COFINS_UP":"conditional_sourced_rate","PIS_RETAIL":"conditional_sourced_rate","COFINS_RETAIL":"conditional_sourced_rate","PIS_CREDIT":"conditional_sourced_rate","COFINS_CREDIT":"conditional_sourced_rate","PIS_IMPORT":"conditional_sourced_rate","COFINS_IMPORT":"conditional_sourced_rate","II":"representative_sourced_secondary","IPI":"conditional_sourced_rate"},"IVA_original":"0.43","IVA_adjusted":false,"cest":"21.053.01","source_ids":["V4-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. 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It remains fixed during tax toggles.","Smartphone II of 16% is inherited from the qualified v3 research, not a fresh primary-tariff verification."]},"toggle_cases":[{"engine_version":"0.3.0","scenario_id":"EDU-BR-T012","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":"3520.286431939799331103678929765886287626","modeled_net_tax_total_brl":"2478.713568060200668896321070234113712377","modeled_net_tax_components_brl":{"II":"335.9440","IPI":"547.1875950136819702037093341441167528126","ICMS":"1079.820000000000000000000000000000000001","PIS":"92.00078438127090301003344481605351170570","COFINS":"423.7611886652477956825782912739434478566"},"modeled_tax_share_percent":"41.31877926421404682274247491638795986625","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"5999.00","fixed_residual_brl":"3520.29","modeled_net_tax_total_brl":"2478.71","modeled_tax_share_percent":"41.32","savings_vs_reference_brl":"-0.00"},"effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","PIS_UP":"0.0165","COFINS_UP":"0.076","PIS_RETAIL":"0.0165","COFINS_RETAIL":"0.076","PIS_CREDIT":"0.0165","COFINS_CREDIT":"0.076","PIS_IMPORT":"0.021","COFINS_IMPORT":"0.0965","II":"0.16","IPI":"0.15"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"2378.653658862876254180602006688963210703","retailer_fixed_residual_brl":"1141.632773076923076923076923076923076923","customs_value_brl":"2099.65","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":"3047.641975","import_ICMS_gross_base":"3716.636554878048780487804878048780487805","import_payments":{"II":"335.9440","IPI":"365.339100","PIS":"44.09265","COFINS":"202.616225","ICMS":"668.9945798780487804878048780487804878049"},"eligible_import_credits":{"IPI":"365.339100","PIS":"44.09265","COFINS":"202.616225","ICMS":"668.9945798780487804878048780487804878049"},"supplier_net_remittance_or_credit":{"IPI":"181.8484950136819702037093341441167528126","PIS":"5.26367107023411371237458193979933110370","COFINS":"24.7219811416844025539677713590757069019","ICMS":"410.8254201219512195121951219512195121961"},"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.","Customs value is 35% of the original reference price by modeling convention, not an observed category average. 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