{"metadata":{"dataset_id":"br-consumer-product-tax-mvp","schema_version":"0.6.0-educational","research_date":"2026-09-16","timezone":"America/Sao_Paulo","reference_state":"SP","currency":"BRL","language":"en","purpose":"Educational counterfactual transaction-tax modeling, not a forecast of commercial prices or a tax opinion.","release_status":"COMPLETE_EDUCATIONAL_SCENARIOS_V6","scope":["Passenger vehicles","Smartphones","Notebooks","Wi-Fi tablet","Video-game consoles","Televisions","Selected consumer pickup","GPS/Wi-Fi smartwatches","Household appliances","Perfume/cosmetics/personal care","Clothing/footwear","Motorcycles","Groceries","Non-alcoholic beverages","Beer","OTC medicines","Food supplement","Household cleaning"],"excluded":["IPVA","licensing","insurance","post-purchase fuel","financing","maintenance","corporate income/payroll/property tax allocations","used goods","Simples/cumulative-regime implementation","27-state matrix","deep Chile/US comparisons","personal direct imports/Remessa Conforme","Unallocated upstream supply-chain taxes and AM-specific incentive credits","Actual NF-e/DUIMP compliance calculations","upstream supplier-by-supplier reconstruction"],"counts":{"categories":28,"products":100,"tax_profiles":70,"tax_rules":148,"tax_profile_rules":1338,"sources":266,"open_questions":26,"assumptions":35},"null_policy":"Unknown legal/private metadata remains null. Every default calculation input has an explicit value and provenance or named assumption. Zero is only selected-rate/not-applicable, never a missing-data fallback.","origin_policy":"Manufacturing route is a scenario; no unit-specific actual factory/origin is certified from brand alone.","counterfactual_policy":"Recompute every dependent base and credit while holding the stated residual cost and fixed BRL margins constant. Removing tax family removes its import/output debits AND associated credits. Not a prediction of market pass-through.","boundary_policy":"Modeled residual includes non-modeled upstream resource costs and margins. It is not proof of a wholly tax-free production cost or economy-wide no-tax price.","date_policy":"Use the saved per-scenario snapshot, not the machine clock. Price observation, research date and legal effective date are separate.","price_policy":"Manufacturer, retailer and market-catalog references accepted. Historical and cached references are explicitly dated. Not a lowest-price or live-checkout guarantee.","confidence_definition":{"HIGH":"Official rule/classification basis clear under stated conditions","MEDIUM":"Strong evidence but product/regime-specific assumption or applicability review needed","LOW":"Current rate, route or legal application unresolved"},"special_regime_id_dictionary":{"MOVER":"Vehicle regulatory/IPI attribute framework","Carro_Sustentavel":"Exact MDIC-registered sustainable-car IPI override","vehicle_monophase":"Lei10.485 manufacturer/importer concentration","SP_vehicle_ST":"SP vehicle substitution regime","SP_technology_ST":"SP listed electronics substitution regime","ICT_PPB_financial_credit":"Conditional PPB/R&D financial-credit program","ZFM_project_gate":"SUFRAMA approved-production/PPB eligibility","ordinary_commercial_import":"Finished commercial import, not personal parcel or CKD/SKD quota scenario","ordinary_noncumulative":"Ordinary non-cumulative PIS/COFINS taxpayer","food_zero":"Selected matching basic-food federal contribution zero rates.","otc_pharma_monophase":"Pharmaceutical concentrated contributions without an assumed special manufacturer credit.","cold_beverage_retail_zero":"Qualified cold-beverage supplier-to-retailer output treatment and zero-rated retailer.","rice_beans_retained_credit":"Selected final-consumer exemption with retained entry ICMS up to7%.","milk_producer_credit":"Conditional SP UHT producer12% credit election.","beverage_PMPF":"Brand, package and volume-specific statutory consumer-price base.","beer_FECOEP":"Selected beer additional ICMS fund amount; same toggle family as ICMS."},"formula_variables":{"V":"Customs value in BRL, including qualifying international freight/insurance once","A":"Manufacturer/importer own-operation price excluding separately charged IPI and third-party ICMS-ST","P":"Modeled final cash consumer price","C":"Fixed residual production/customs resource cost plus upstream fixed margin, net of modeled recoverable tax credits; excludes separately modeled II/F","M":"Fixed dealer net margin in BRL","F":"Actual noncreditable import taxes/fees, separately identified","a":"Applicable ICMS decimal rate","i":"Selected effective IPI decimal rate","p":"Domestic PIS decimal rate","c":"Domestic COFINS decimal rate","q":"p+c, used only because same statutory contribution base in the specified scenario","d":"Current verified II decimal rate or explicitly illustrative input","Bst":"Legal presumed final-consumer ICMS-ST base","ICMS_own":"Tax on own operation before ST","credit":"Legally eligible AND economically realized amount under explicit scenario"},"package_version":"0.6.1","original_research_snapshot":"External v5 base; no previous archives are embedded.","handoff_notes":"Lean merged v6 dataset plus guarded v5 delta. Matching engine is required. The70 inherited product records and80 inherited raw scenarios and results remain unchanged.","last_targeted_recheck_date":"2026-09-14","educational_ready":true,"actual_sale_verified":false,"completeness_definition":"98 products with complete educational defaults. New28:10 groceries,6 beverages,5 OTC medicines plus1 food supplement,6 cleaners. Private invoices are not required; exact Benegrip co-pack NCM remains explicitly provisional.","display_policy":"Label results Estimativa didática • São Paulo • cenário representativo; show rates vs modeled contributions separately. Never say every exact unit pays this amount.","ready_for_educational_website":true,"verified_tax_compliance_dataset":false,"default_scenario_source":"data/scenario_inputs.json; generated data/scenarios.json","runtime_rule_policy":"Use scenario.rate_rule_ids and effective rates; tax_rules contains charge, credit, base, historical and future records. Never sum every profile mapping.","release_label":"v6","tax_snapshot_date":null,"v4_change_counts":{"new_products":23,"existing_products_preserved":17,"new_vehicle_products":18,"new_Apple_products":5,"new_tax_profiles":5,"new_tax_rules":6},"executable_snapshot_policy":"Use each scenario.date: inherited2026-09-12/2026-09-14; new essentials2026-09-14. No implicit October or machine-clock rollover.","new_release_counts":{"products":28,"profiles":23,"tax_rules":44,"sources":61,"assumptions":9,"alternatives":2},"tax_snapshot_dates":["2026-09-12","2026-09-14"],"tax_snapshot_date_note":"No single executable date; consult scenario.date. New research is not a retroactive revalidation of inherited products.","new_categories":["Groceries","Beverages","OTC medicines and food supplement","Household cleaning"],"base_package_version":"0.6.0"},"categories":[{"category_id":"vehicle","parent_category_id":null,"name":"Vehicles","purpose":"Consumer road-vehicle navigation","tax_relevant":false,"notes":"Navigation category is never a sufficient tax-rate selector."},{"category_id":"vehicle.passenger","parent_category_id":"vehicle","name":"Passenger vehicles","purpose":"Passenger-car / SUV pool; excludes goods-vehicle 8704 assumptions","tax_relevant":true,"notes":"Navigation category is never a sufficient tax-rate selector."},{"category_id":"technology","parent_category_id":null,"name":"Technology","purpose":"Consumer technology navigation","tax_relevant":false,"notes":"Navigation category is never a sufficient tax-rate selector."},{"category_id":"technology.smartphone","parent_category_id":"technology","name":"Smartphones","purpose":"Phone-primary devices, not all cellular computers","tax_relevant":true,"notes":"Navigation category is never a sufficient tax-rate selector."},{"category_id":"technology.notebook","parent_category_id":"technology","name":"Notebooks","purpose":"Portable ADP machines; size and keyboard still matter","tax_relevant":true,"notes":"Navigation category is never a sufficient tax-rate selector."},{"category_id":"technology.tablet","parent_category_id":"technology","name":"Tablets","purpose":"Touch-first computers; classification requires function analysis","tax_relevant":true,"notes":"Navigation category is never a sufficient tax-rate selector."},{"category_id":"technology.console","parent_category_id":"technology","name":"Video-game consoles","purpose":"Dedicated gaming devices; built-in display changes IPI Ex treatment","tax_relevant":true,"notes":"Navigation category is never a sufficient tax-rate selector."},{"category_id":"technology.television","parent_category_id":"technology","name":"Televisions","purpose":"Television-receiving apparatus, not computer monitors","tax_relevant":true,"notes":"Navigation category is never a sufficient tax-rate selector."},{"category_id":"vehicle.light_commercial","parent_category_id":"vehicle","name":"Light commercial vehicles / pickups","purpose":"Consumer pickup coverage; classify8704 rather than treating as8703passenger.","tax_relevant":true,"notes":"Introduced forStrada and combinednationalrankcoverage."},{"category_id":"technology.wearable","parent_category_id":"technology","name":"Wearables","purpose":"Smartwatch navigation; radio function and connectivity selectNCM.","tax_relevant":true,"notes":"Not a blankettaxprofileforallwatches."},{"category_id":"home","parent_category_id":null,"name":"Home and appliances","purpose":"Household durable purchases","tax_relevant":false,"notes":"Navigation grouping; select NCM and explicit commercial scenario separately."},{"category_id":"home.appliance","parent_category_id":"home","name":"Appliances","purpose":"Eight function-specific household appliance classifications","tax_relevant":true,"notes":"Navigation grouping; select NCM and explicit commercial scenario separately."},{"category_id":"beauty","parent_category_id":null,"name":"Beauty and personal care","purpose":"Perfume, skincare, haircare and hygiene","tax_relevant":false,"notes":"Navigation grouping; select NCM and explicit commercial scenario separately."},{"category_id":"beauty.fragrance","parent_category_id":"beauty","name":"Perfume","purpose":"Fragrance concentration and origin distinction","tax_relevant":true,"notes":"Navigation grouping; select NCM and explicit commercial scenario separately."},{"category_id":"beauty.personal_care","parent_category_id":"beauty","name":"Personal care and cosmetics","purpose":"Different NCM/rate exceptions within a shared concentrated regime","tax_relevant":true,"notes":"Navigation grouping; select NCM and explicit commercial scenario separately."},{"category_id":"apparel","parent_category_id":null,"name":"Clothing and footwear","purpose":"Everyday textile, rubber and leather purchases","tax_relevant":false,"notes":"Navigation grouping; select NCM and explicit commercial scenario separately."},{"category_id":"apparel.clothing","parent_category_id":"apparel","name":"Clothing","purpose":"Knitted/woven construction and material","tax_relevant":true,"notes":"Navigation grouping; select NCM and explicit commercial scenario separately."},{"category_id":"apparel.footwear","parent_category_id":"apparel","name":"Footwear","purpose":"Upper/sole construction and origin","tax_relevant":true,"notes":"Navigation grouping; select NCM and explicit commercial scenario separately."},{"category_id":"vehicle.motorcycle","parent_category_id":"vehicle","name":"Motorcycles","purpose":"8711 displacement classification, qualified Manaus and SP motorcycle-ST route","tax_relevant":true,"notes":"Navigation grouping; select NCM and explicit commercial scenario separately."},{"category_id":"food","parent_category_id":null,"name":"Food","purpose":"Everyday Essentials expansion; navigation does not determine tax.","tax_relevant":false,"notes":"No clinical, alcohol-consumption or product-safety recommendation."},{"category_id":"food.grocery","parent_category_id":"food","name":"Groceries","purpose":"Everyday Essentials expansion; navigation does not determine tax.","tax_relevant":true,"notes":"No clinical, alcohol-consumption or product-safety recommendation."},{"category_id":"beverage","parent_category_id":null,"name":"Beverages","purpose":"Everyday Essentials expansion; navigation does not determine tax.","tax_relevant":false,"notes":"No clinical, alcohol-consumption or product-safety recommendation."},{"category_id":"beverage.non_alcoholic","parent_category_id":"beverage","name":"Non-alcoholic beverages","purpose":"Everyday Essentials expansion; navigation does not determine tax.","tax_relevant":true,"notes":"No clinical, alcohol-consumption or product-safety recommendation."},{"category_id":"beverage.beer","parent_category_id":"beverage","name":"Beer","purpose":"Everyday Essentials expansion; navigation does not determine tax.","tax_relevant":true,"notes":"No clinical, alcohol-consumption or product-safety recommendation."},{"category_id":"pharmacy","parent_category_id":null,"name":"Pharmacy and supplements","purpose":"Everyday Essentials expansion; navigation does not determine tax.","tax_relevant":false,"notes":"No clinical, alcohol-consumption or product-safety recommendation."},{"category_id":"pharmacy.otc","parent_category_id":"pharmacy","name":"OTC medicines","purpose":"Everyday Essentials expansion; navigation does not determine tax.","tax_relevant":true,"notes":"No clinical, alcohol-consumption or product-safety recommendation."},{"category_id":"pharmacy.supplement","parent_category_id":"pharmacy","name":"Food supplements","purpose":"Everyday Essentials expansion; navigation does not determine tax.","tax_relevant":true,"notes":"No clinical, alcohol-consumption or product-safety recommendation."},{"category_id":"household_cleaning","parent_category_id":null,"name":"Household cleaning","purpose":"Everyday Essentials expansion; navigation does not determine tax.","tax_relevant":false,"notes":"No clinical, alcohol-consumption or product-safety recommendation."}],"products":[{"product_id":"BR-V001","brand":"Volkswagen","model":"Polo","variant":"Track 1.0 MPI, 5-speed manual","model_year":null,"category_id":"vehicle.passenger","tax_profile_id":"V01","ncm":"8703.21.00","classification_reason":"Passenger motor vehicles, spark ignition, cylinder capacity not exceeding 1,000 cm³; see classification attributes and authoritative NCM source S002.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm","country_of_manufacture":"BR","brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Domestic Brazilian production selected; exact factory/VIN and sustainable-car registration are unverified.","alternative_tax_profile_ids":[],"reference_price_brl":"96690","price_type":"official_indexed_cash_offer","price_source_id":"EP001","price_source":"https://ofertas.vw.com.br/","price_observed_date":"2026-09-12","price_last_checked_at":"2026-09-12","price_unavailable_reason":null,"selection_reason":"Entry flex hatch; reusable 1.0 profile and sustainable-registration question.","classification_attributes":{"engine_cc_assumed":999,"power_cv_manufacturer":84,"propulsion":"ICE_flex"},"source_ids":["P001","S002","EP001"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Educational representative scenario, not the actual invoice of this store/manufacturer. Prices and taxes are separate observations. No actual customs declaration, manufacturer invoice, VIN or credit ledger was supplied.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"No trade-in bonus subtracted. Dynamic offer may change; indexed exact-model quote.","price_evidence_status":"indexed_quote","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V001","price_freshness":"recent_reference","price_geography":"Brazil national / online reference used for SP consumer scenario; shipping and postcode availability not modeled","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0","IPI":"0"},"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":"not_applicable_finished_domestic","IPI":"manufacturer_supported_eligibility_scenario"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"classification_and_scenario_notes":["Representative scenario; not an actual purchase invoice.","Fixed residual may contain unmodeled upstream taxes, fees and margins.","IPI zero selects the advertised eligible Polo Track scenario, not every Polo unit."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo"},{"product_id":"BR-V002","brand":"Chevrolet","model":"Onix","variant":"1.0 MT, naturally aspirated, 6-speed manual","model_year":2027,"category_id":"vehicle.passenger","tax_profile_id":"V01","ncm":"8703.21.00","classification_reason":"Passenger motor vehicles, spark ignition, cylinder capacity not exceeding 1,000 cm³; see classification attributes and authoritative NCM source S002.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm","country_of_manufacture":"BR","brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Domestic production selected; not the Turbo AT ECO ethanol-only version.","alternative_tax_profile_ids":[],"reference_price_brl":"102890","price_type":"manufacturer_from_price","price_source_id":"P002","price_source":"https://www.chevrolet.com.br/carros/novo-onix","price_observed_date":"2026-09-11","price_last_checked_at":"2026-09-12","price_unavailable_reason":null,"selection_reason":"Second manufacturer sharing V01 demonstrates reuse; distinguishes flex base model from ethanol-only ECO promotion.","classification_attributes":{"engine_cc_assumed":999,"propulsion":"ICE_flex"},"source_ids":["P002","S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Educational representative scenario, not the actual invoice of this store/manufacturer. Prices and taxes are separate observations. No actual customs declaration, manufacturer invoice, VIN or credit ledger was supplied.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Prior exact Onix 1.0 MT observation; not independently refreshed during this update.","price_evidence_status":"inherited_previous_snapshot","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V002","price_freshness":"previous_day_snapshot","price_geography":"Brazil national / online reference used for SP consumer scenario; shipping and postcode availability not modeled","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0","IPI":"0.0355"},"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":"not_applicable_finished_domestic","IPI":"representative_formula_derived_rate"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"classification_and_scenario_notes":["Representative scenario; not an actual purchase invoice.","Fixed residual may contain unmodeled upstream taxes, fees and margins.","IPI uses marketing-power band and stated bonus assumptions, not certified homologation."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo"},{"product_id":"BR-V003","brand":"Volkswagen","model":"T-Cross","variant":"Highline 250 TSI Total Flex, 8-speed automatic","model_year":2027,"category_id":"vehicle.passenger","tax_profile_id":"V02","ncm":"8703.22.10","classification_reason":"Passenger motor vehicles, spark ignition, over 1,000 to 1,500 cm³, seating at most six including driver; see classification attributes and authoritative NCM source S002.","classification_confidence":"MEDIUM","origin_type":"domestic_non_zfm","country_of_manufacture":"BR","brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Domestic production selected; exact unit displacement and power require technical documentation.","alternative_tax_profile_ids":[],"reference_price_brl":"186290","price_type":"vehicle_catalog_reference","price_source_id":"EP002","price_source":"https://www.webmotors.com.br/volkswagen/t-cross/2027","price_observed_date":"2026-09-12","price_last_checked_at":"2026-09-12","price_unavailable_reason":null,"selection_reason":"Compact SUV with a different NCM displacement band and power-dependent IPI.","classification_attributes":{"engine_cc_assumed":1395,"displacement_evidence_status":"requires official technical sheet","propulsion":"ICE_flex"},"source_ids":["P003","S002","EP002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Educational representative scenario, not the actual invoice of this store/manufacturer. Prices and taxes are separate observations. No actual customs declaration, manufacturer invoice, VIN or credit ledger was supplied.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Catalog reference, not a dealer transaction; options and freight excluded.","price_evidence_status":"page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V003","price_freshness":"recent_reference","price_geography":"Brazil national / online reference used for SP consumer scenario; shipping and postcode availability not modeled","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0","IPI":"0.068"},"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":"not_applicable_finished_domestic","IPI":"representative_formula_derived_rate"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"classification_and_scenario_notes":["Representative scenario; not an actual purchase invoice.","Fixed residual may contain unmodeled upstream taxes, fees and margins.","IPI uses marketing-power band and stated bonus assumptions, not certified homologation."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo"},{"product_id":"BR-V004","brand":"GWM","model":"Haval H6","variant":"HEV2 Flex, 1.5 turbo, full hybrid","model_year":2027,"category_id":"vehicle.passenger","tax_profile_id":"V03","ncm":"8703.40.00","classification_reason":"Passenger motor vehicles with spark-ignition and electric propulsion, not externally rechargeable; see classification attributes and authoritative NCM source S002.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm","country_of_manufacture":"BR","brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Domestic-assembly scenario. Iracemápolis plant is a lead, not certified for this exact unit in this release.","alternative_tax_profile_ids":[],"reference_price_brl":"225000","price_type":"manufacturer_cash_offer","price_source_id":"EP003","price_source":"https://www.gwmmotors.com.br/pt/saiba-mais/condicoes-comerciais","price_observed_date":"2026-09-12","price_last_checked_at":"2026-09-12","price_unavailable_reason":null,"selection_reason":"Full HEV flex adds a different NCM and propulsion factor; avoids obsolete gasoline-only variant.","classification_attributes":{"propulsion":"HEV_flex","externally_chargeable":false,"marketing_combined_power_cv":248,"mass_kg_manufacturer":1699,"battery_kwh":1.53},"source_ids":["P004","P005","P006","S002","EP003"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Educational representative scenario, not the actual invoice of this store/manufacturer. Prices and taxes are separate observations. No actual customs declaration, manufacturer invoice, VIN or credit ledger was supplied.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"September 1–30, 2026 conditions; no financing cost or trade-in benefit applied.","price_evidence_status":"page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V004","price_freshness":"recent_reference","price_geography":"Brazil national / online reference used for SP consumer scenario; shipping and postcode availability not modeled","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0","IPI":"0.073"},"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":"not_applicable_finished_domestic","IPI":"representative_formula_derived_rate"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"classification_and_scenario_notes":["Representative scenario; not an actual purchase invoice.","Fixed residual may contain unmodeled upstream taxes, fees and margins.","IPI uses marketing-power band and stated bonus assumptions, not certified homologation."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo"},{"product_id":"BR-V005","brand":"BYD","model":"Dolphin Mini","variant":"GS, 38.88 kWh, 5 seats","model_year":null,"category_id":"vehicle.passenger","tax_profile_id":"V05","ncm":"8703.80.00","classification_reason":"Passenger motor vehicles propelled only by an electric motor; see classification attributes and authoritative NCM source S002.","classification_confidence":"HIGH","origin_type":"domestic_assembly","country_of_manufacture":"BR","brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Domestic-assembly scenario; Camaçari is a production-location lead requiring unit-level confirmation. Imported unit instead selects V06.","alternative_tax_profile_ids":["V06"],"reference_price_brl":"119990","price_type":"manufacturer_cash_offer","price_source_id":"EP004","price_source":"https://www.byd.com/br/condicoes","price_observed_date":"2026-09-12","price_last_checked_at":"2026-09-12","price_unavailable_reason":null,"selection_reason":"Low-price BEV; domestic versus CBU inventory routes must not be hidden.","classification_attributes":{"propulsion":"BEV","battery_kwh":38.88,"mass_kg_manufacturer":1239,"power_cv_manufacturer":75,"energy_MJ_km_manufacturer":0.41},"source_ids":["P007","P008","S002","EP004"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Educational representative scenario, not the actual invoice of this store/manufacturer. Prices and taxes are separate observations. No actual customs declaration, manufacturer invoice, VIN or credit ledger was supplied.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"GS price, not the cheaper GL. September offer; no conditional taxi/PCD discount.","price_evidence_status":"page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V005","price_freshness":"recent_reference","price_geography":"Brazil national / online reference used for SP consumer scenario; shipping and postcode availability not modeled","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0","IPI":"0.0055"},"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":"not_applicable_finished_domestic","IPI":"representative_formula_derived_rate"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"classification_and_scenario_notes":["Representative scenario; not an actual purchase invoice.","Fixed residual may contain unmodeled upstream taxes, fees and margins.","IPI uses marketing-power band and stated bonus assumptions, not certified homologation."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo"},{"product_id":"BR-V006","brand":"BYD","model":"Dolphin","variant":"GS electric hatch, 44.9 kWh, 95 cv; not Plus or SE","model_year":2027,"category_id":"vehicle.passenger","tax_profile_id":"V06","ncm":"8703.80.00","classification_reason":"Passenger motor vehicles propelled only by an electric motor; see classification attributes and authoritative NCM source S002.","classification_confidence":"HIGH","origin_type":"imported_CBU","country_of_manufacture":"CN","brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"China CBU non-preferential commercial import assumed. Do not use for a locally assembled or quota-covered batch.","alternative_tax_profile_ids":[],"reference_price_brl":"139990","price_type":"authorized_dealer_advertised_from_price","price_source_id":"EP005","price_source":"https://grandbrasil.com.br/","price_observed_date":"2026-09-12","price_last_checked_at":"2026-09-12","price_unavailable_reason":null,"selection_reason":"Imported BEV comparison against locally assembled Mini without inventing a unique BEV tax rate.","classification_attributes":{"propulsion":"BEV","exact_battery_power_version":"confirm on technical sheet / VIN"},"source_ids":["P009","S002","EP005","EP014"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Educational representative scenario, not the actual invoice of this store/manufacturer. Prices and taxes are separate observations. No actual customs declaration, manufacturer invoice, VIN or credit ledger was supplied.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Indexed dealer page names Dolphin GS. No additional R$15k trade-in bonus deducted. Dealer and stock conditions may apply.","price_evidence_status":"indexed_quote","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V006","price_freshness":"recent_reference","price_geography":"Brazil national / online reference used for SP consumer scenario; shipping and postcode availability not modeled","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0.35","IPI":"0.0205"},"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":"conditional_official_schedule","IPI":"representative_formula_derived_rate"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":null,"classification_and_scenario_notes":["Representative scenario; not an actual purchase invoice.","Fixed residual may contain unmodeled upstream taxes, fees and margins.","IPI uses marketing-power band and stated bonus assumptions, not certified homologation.","Customs value35% of baseline price is a transparent modeling convention, not an observed category average."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo"},{"product_id":"BR-V007","brand":"BYD","model":"Song Plus","variant":"DM-i gasoline PHEV, standard, not Premium","model_year":2027,"category_id":"vehicle.passenger","tax_profile_id":"V07","ncm":"8703.60.00","classification_reason":"Passenger motor vehicles with spark-ignition and electric propulsion, externally rechargeable; see classification attributes and authoritative NCM source S002.","classification_confidence":"HIGH","origin_type":"imported_CBU","country_of_manufacture":"CN","brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"China CBU gasoline route assumed. Exact VIN/fuel and import date remain required.","alternative_tax_profile_ids":[],"reference_price_brl":"249990","price_type":"manufacturer_cash_offer","price_source_id":"EP004","price_source":"https://www.byd.com/br/condicoes","price_observed_date":"2026-09-12","price_last_checked_at":"2026-09-12","price_unavailable_reason":null,"selection_reason":"Imported PHEV gasoline exposes a different IPI factor from flex PHEV and complete import chain.","classification_attributes":{"propulsion":"PHEV_gasoline","external_charge":true},"source_ids":["P010","P012","S002","EP004"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Educational representative scenario, not the actual invoice of this store/manufacturer. Prices and taxes are separate observations. No actual customs declaration, manufacturer invoice, VIN or credit ledger was supplied.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Song Plus standard 2027; excludes finance charges and trade-in bonuses.","price_evidence_status":"page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V007","price_freshness":"recent_reference","price_geography":"Brazil national / online reference used for SP consumer scenario; shipping and postcode availability not modeled","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0.35","IPI":"0.108"},"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":"conditional_official_schedule","IPI":"representative_formula_derived_rate"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":null,"classification_and_scenario_notes":["Representative scenario; not an actual purchase invoice.","Fixed residual may contain unmodeled upstream taxes, fees and margins.","IPI uses marketing-power band and stated bonus assumptions, not certified homologation.","Customs value35% of baseline price is a transparent modeling convention, not an observed category average."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo"},{"product_id":"BR-V008","brand":"BYD","model":"Song Pro","variant":"DM-i Flex GS, 1.5 plug-in hybrid","model_year":2027,"category_id":"vehicle.passenger","tax_profile_id":"V04","ncm":"8703.60.00","classification_reason":"Passenger motor vehicles with spark-ignition and electric propulsion, externally rechargeable; see classification attributes and authoritative NCM source S002.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm","country_of_manufacture":"BR","brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Domestic-assembly scenario, not confirmed for a specific VIN or factory batch. Marketing page alone does not establish tax origin.","alternative_tax_profile_ids":[],"reference_price_brl":"199990","price_type":"vehicle_catalog_reference","price_source_id":"EP006","price_source":"https://www.webmotors.com.br/byd/song-pro/2027","price_observed_date":"2026-09-12","price_last_checked_at":"2026-09-12","price_unavailable_reason":null,"selection_reason":"New flex PHEV is not tax-equivalent to old gasoline Song Pro stock.","classification_attributes":{"propulsion":"PHEV_flex","external_charge":true,"engine_litres_marketing":1.5},"source_ids":["P011","P012","S002","EP006","EP015"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Educational representative scenario, not the actual invoice of this store/manufacturer. Prices and taxes are separate observations. No actual customs declaration, manufacturer invoice, VIN or credit ledger was supplied.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"GS Flex, not GL or older gasoline-only GS.","price_evidence_status":"page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V008","price_freshness":"recent_reference","price_geography":"Brazil national / online reference used for SP consumer scenario; shipping and postcode availability not modeled","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0","IPI":"0.063"},"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":"not_applicable_finished_domestic","IPI":"representative_formula_derived_rate"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"classification_and_scenario_notes":["Representative scenario; not an actual purchase invoice.","Fixed residual may contain unmodeled upstream taxes, fees and margins.","IPI uses marketing-power band and stated bonus assumptions, not certified homologation."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo"},{"product_id":"BR-T001","brand":"Apple","model":"iPhone 17","variant":"256 GB, unlocked","model_year":null,"category_id":"technology.smartphone","tax_profile_id":"T01","ncm":"8517.13.00","classification_reason":"Smartphones; see classification attributes and authoritative NCM source S002.","classification_confidence":"HIGH","origin_type":"imported_finished_good","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Finished-product commercial import scenario; country of manufacture must be read from exact package/invoice.","alternative_tax_profile_ids":["T02"],"reference_price_brl":"8299","price_type":"official_store_list_total","price_source_id":"EP007","price_source":"https://www.apple.com/br/shop/buy-iphone/iphone-17","price_observed_date":"2026-09-12","price_last_checked_at":"2026-09-12","price_unavailable_reason":null,"selection_reason":"Current buyable iPhone; internationally comparable. Announced iPhone18Pro excluded before preorder date.","classification_attributes":{"primary_function":"smartphone","storage_gb":256},"source_ids":["P013","P014","S002","EP007"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Educational representative scenario, not the actual invoice of this store/manufacturer. Prices and taxes are separate observations. No actual customs declaration, manufacturer invoice, VIN or credit ledger was supplied.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Total list price before optional cash discount, no carrier plan.","price_evidence_status":"page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-T001","price_freshness":"recent_reference","price_geography":"Brazil national / online reference used for SP consumer scenario; shipping and postcode availability not modeled","calculation_confidence":"MEDIUM","default_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"},"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"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":"21.053.01","classification_and_scenario_notes":["Representative scenario; not an actual purchase invoice.","Fixed residual may contain unmodeled upstream taxes, fees and margins.","Customs value35% of baseline price is a transparent modeling convention, not an observed category average."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo"},{"product_id":"BR-T002","brand":"Samsung","model":"Galaxy S26","variant":"5G, 256 GB storage, 12 GB RAM","model_year":null,"category_id":"technology.smartphone","tax_profile_id":"T02","ncm":"8517.13.00","classification_reason":"Smartphones; see classification attributes and authoritative NCM source S002.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm","country_of_manufacture":"BR","brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Non-ZFM domestic route assumed. Campinas is not asserted as actual factory; Manaus/import alternatives require reclassification of route.","alternative_tax_profile_ids":["T01"],"reference_price_brl":"7499","price_type":"dated_manufacturer_msrp","price_source_id":"EP008","price_source":"https://news.samsung.com/br/samsung-inicia-entregas-do-galaxy-s26-series-no-brasil","price_observed_date":"2026-03-11","price_last_checked_at":"2026-09-12","price_unavailable_reason":null,"selection_reason":"Domestic-vs-import smartphone comparison without conflating PPB and IPI exemption.","classification_attributes":{"primary_function":"smartphone","storage_gb":256,"ram_gb":12},"source_ids":["P015","P016","S002","EP008"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Educational representative scenario, not the actual invoice of this store/manufacturer. Prices and taxes are separate observations. No actual customs declaration, manufacturer invoice, VIN or credit ledger was supplied.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Historical March MSRP used as a stable educational anchor, not claimed to be the lowest September price.","price_evidence_status":"page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-T002","price_freshness":"historical_published_reference","price_geography":"Brazil national / online reference used for SP consumer scenario; shipping and postcode availability not modeled","calculation_confidence":"MEDIUM","default_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"},"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":"not_applicable_finished_domestic"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":"21.053.01","classification_and_scenario_notes":["Representative scenario; not an actual purchase invoice.","Fixed residual may contain unmodeled upstream taxes, fees and margins."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo"},{"product_id":"BR-T003","brand":"Apple","model":"MacBook Air","variant":"13-inch M5, 10-core CPU/8-core GPU,16GB/512GB","model_year":null,"category_id":"technology.notebook","tax_profile_id":"T03","ncm":"8471.30.12","classification_reason":"Portable automatic data-processing machines, battery-capable, under 3.5 kg, display area greater than 140 and less than 560 cm²; see classification attributes and authoritative NCM source S002.","classification_confidence":"HIGH","origin_type":"imported_finished_good","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Ordinary commercial finished-goods import assumed; exact manufacturing country not verified.","alternative_tax_profile_ids":[],"reference_price_brl":"13999","price_type":"dated_manufacturer_launch_msrp","price_source_id":"EP009","price_source":"https://www.apple.com/br/newsroom/2026/03/apple-introduces-the-new-macbook-air-with-m5/","price_observed_date":"2026-03-03","price_last_checked_at":"2026-09-12","price_unavailable_reason":null,"selection_reason":"Smaller notebook matches different NCM/state-list conditions from a large-screen notebook.","classification_attributes":{"display_diagonal_in":13.6,"display_px":[2560,1664],"keyboard_keys":78,"battery_capable":true,"mass_lt_3_5kg":true,"display_area_cm2_rectangular_estimate":545.26,"display_area_method":"Derived rectangle from diagonal and pixel aspect ratio; rounded corners/notch do not approach the classification boundary here."},"source_ids":["P017","P018","S002","EP009"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Educational representative scenario, not the actual invoice of this store/manufacturer. Prices and taxes are separate observations. No actual customs declaration, manufacturer invoice, VIN or credit ledger was supplied.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"13-inch base launch reference; do not describe as current September store offer. Current store pricing may differ.","price_evidence_status":"page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-T003","price_freshness":"historical_published_reference","price_geography":"Brazil national / online reference used for SP consumer scenario; shipping and postcode availability not modeled","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","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_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"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":"21.028.00","classification_and_scenario_notes":["Representative scenario; not an actual purchase invoice.","Fixed residual may contain unmodeled upstream taxes, fees and margins.","Customs value35% of baseline price is a transparent modeling convention, not an observed category average."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo"},{"product_id":"BR-T004","brand":"Apple","model":"MacBook Air","variant":"15-inch M5, 10-core CPU/10-core GPU,16GB/512GB","model_year":null,"category_id":"technology.notebook","tax_profile_id":"T04","ncm":"8471.30.19","classification_reason":"Other battery-capable portable automatic data-processing machines in 8471.30.1; see classification attributes and authoritative NCM source S002.","classification_confidence":"HIGH","origin_type":"imported_finished_good","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Ordinary finished-goods import assumed; exact manufacturing country not verified.","alternative_tax_profile_ids":[],"reference_price_brl":"15999","price_type":"dated_manufacturer_launch_msrp","price_source_id":"EP009","price_source":"https://www.apple.com/br/newsroom/2026/03/apple-introduces-the-new-macbook-air-with-m5/","price_observed_date":"2026-03-03","price_last_checked_at":"2026-09-12","price_unavailable_reason":null,"selection_reason":"Same product family but larger display crosses the 560cm² threshold; useful controlled comparison.","classification_attributes":{"display_diagonal_in":15.3,"display_px":[2880,1864],"keyboard_keys":78,"battery_capable":true,"mass_lte_10kg":true,"display_area_cm2_rectangular_estimate":688.89,"display_area_method":"Derived rectangle from diagonal and pixel aspect ratio; rounded corners/notch do not approach the classification boundary here."},"source_ids":["P017","P018","S002","EP009"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Educational representative scenario, not the actual invoice of this store/manufacturer. Prices and taxes are separate observations. No actual customs declaration, manufacturer invoice, VIN or credit ledger was supplied.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"15-inch base launch reference, not a current September store offer.","price_evidence_status":"page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-T004","price_freshness":"historical_published_reference","price_geography":"Brazil national / online reference used for SP consumer scenario; shipping and postcode availability not modeled","calculation_confidence":"MEDIUM","default_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"},"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"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":"21.028.00","classification_and_scenario_notes":["Representative scenario; not an actual purchase invoice.","Fixed residual may contain unmodeled upstream taxes, fees and margins.","Customs value35% of baseline price is a transparent modeling convention, not an observed category average."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo"},{"product_id":"BR-T005","brand":"Dell","model":"15 DC15250","variant":"Core i5-1334U,16GB/512GB,15.6-inch FHD,Windows11 Home","model_year":null,"category_id":"technology.notebook","tax_profile_id":"T05","ncm":"8471.30.19","classification_reason":"Other battery-capable portable automatic data-processing machines in 8471.30.1; see classification attributes and authoritative NCM source S002.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm","country_of_manufacture":"BR","brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Domestic non-ZFM manufacturing scenario. Exact manufacturing plant and seller industrial status require invoice evidence.","alternative_tax_profile_ids":["T04"],"reference_price_brl":"6999","price_type":"official_store_configuration_reference","price_source_id":"P019","price_source":"https://www.dell.com/pt-br/shop/notebooks-dell/notebook-dell-15/spd/dell-dc15250-laptop/brpdc15250ubtohwhy_x?ref=variantstack","price_observed_date":"2026-09-11","price_last_checked_at":"2026-09-12","price_unavailable_reason":null,"selection_reason":"Current mainstream Windows notebook; large-screen NCM, direct-factory scenario, no finished import tax.","classification_attributes":{"display_diagonal_in":15.6,"display_px":[1920,1080],"battery_capable":true,"mass_lte_10kg":true,"physical_keyboard":true,"display_area_cm2_rectangular_estimate":670.89,"display_area_method":"Derived rectangle from diagonal and pixel aspect ratio; rounded corners/notch do not approach the classification boundary here."},"source_ids":["P019","S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Educational representative scenario, not the actual invoice of this store/manufacturer. Prices and taxes are separate observations. No actual customs declaration, manufacturer invoice, VIN or credit ledger was supplied.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Prior exact Dell configuration observation; not independently refreshed.","price_evidence_status":"inherited_previous_snapshot","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-T005","price_freshness":"previous_day_snapshot","price_geography":"Brazil national / online reference used for SP consumer scenario; shipping and postcode availability not modeled","calculation_confidence":"MEDIUM","default_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"},"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":"not_applicable_finished_domestic"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":"21.028.00","classification_and_scenario_notes":["Representative scenario; not an actual purchase invoice.","Fixed residual may contain unmodeled upstream taxes, fees and margins."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo"},{"product_id":"BR-T006","brand":"Apple","model":"iPad A16","variant":"11-inch,128GB,Wi-Fi only","model_year":null,"category_id":"technology.tablet","tax_profile_id":"T06","ncm":"8471.30.12","classification_reason":"Portable automatic data-processing machines, battery-capable, under 3.5 kg, display area greater than 140 and less than 560 cm²; see classification attributes and authoritative NCM source S002.","classification_confidence":"MEDIUM","origin_type":"imported_finished_good","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Ordinary finished-goods import assumed.","alternative_tax_profile_ids":[],"reference_price_brl":"5999","price_type":"official_store_list_total","price_source_id":"EP010","price_source":"https://www.apple.com/br/shop/buy-ipad/ipad","price_observed_date":"2026-09-12","price_last_checked_at":"2026-09-12","price_unavailable_reason":null,"selection_reason":"Tablet separates federal ADP classification from the SP physical-keyboard reduced-rate condition.","classification_attributes":{"primary_function":"ADP tablet","display_diagonal_in":11,"storage_gb":128,"cellular_modem":false,"keyboard":"virtual"},"source_ids":["P020","S002","EP010"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Educational representative scenario, not the actual invoice of this store/manufacturer. Prices and taxes are separate observations. No actual customs declaration, manufacturer invoice, VIN or credit ledger was supplied.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"List total; Wi-Fi only, no cellular or keyboard bundle.","price_evidence_status":"page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-T006","price_freshness":"recent_reference","price_geography":"Brazil national / online reference used for SP consumer scenario; shipping and postcode availability not modeled","calculation_confidence":"MEDIUM","default_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"},"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"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":"21.028.00","classification_and_scenario_notes":["Representative scenario; not an actual purchase invoice.","Fixed residual may contain unmodeled upstream taxes, fees and margins.","Tablet NCM8471.30.12 is a researched classification assumption, not a binding SKU consultation.","Customs value35% of baseline price is a transparent modeling convention, not an observed category average."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo"},{"product_id":"BR-T007","brand":"Sony","model":"PlayStation 5 Pro","variant":"2TB console, no optical disc drive","model_year":null,"category_id":"technology.console","tax_profile_id":"T07","ncm":"9504.50.00","classification_reason":"Video-game consoles and machines, other than those of 9504.30; see classification attributes and authoritative NCM source S002.","classification_confidence":"HIGH","origin_type":"imported_finished_good","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Official-channel finished import assumed; importer CNPJ and country vary and must be documented.","alternative_tax_profile_ids":[],"reference_price_brl":"7299","price_type":"retailer_cash_pix","price_source_id":"EP011","price_source":"https://www.kabum.com.br/produto/636960/console-playstation-5-pro-sony-ssd-2tb-com-controle-sem-fio-dualsense-branco-1000046552","price_observed_date":"2026-09-12","price_last_checked_at":"2026-09-12","price_unavailable_reason":null,"selection_reason":"Dedicated external-screen console; differs from computers in NCM, IPI, ICMS and ST.","classification_attributes":{"built_in_game_display":false,"storage_tb":2,"tipi_ex":null},"source_ids":["P021","S002","EP011"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Educational representative scenario, not the actual invoice of this store/manufacturer. Prices and taxes are separate observations. No actual customs declaration, manufacturer invoice, VIN or credit ledger was supplied.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Cash/Pix R$7,299; displayed regular total R$7,499.99; no coupon or delivery included.","price_evidence_status":"page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-T007","price_freshness":"recent_reference","price_geography":"Brazil national / online reference used for SP consumer scenario; shipping and postcode availability not modeled","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.25","ICMS_OWN":"0.25","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":"0.18","IPI":"0.20"},"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"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":"21.079.00","classification_and_scenario_notes":["Representative scenario; not an actual purchase invoice.","Fixed residual may contain unmodeled upstream taxes, fees and margins.","Customs value35% of baseline price is a transparent modeling convention, not an observed category average."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo"},{"product_id":"BR-T008","brand":"Nintendo","model":"Switch 2","variant":"Standard console with dock, not a game bundle","model_year":null,"category_id":"technology.console","tax_profile_id":"T08","ncm":"9504.50.00","classification_reason":"Video-game consoles and machines, other than those of 9504.30; see classification attributes and authoritative NCM source S002.","classification_confidence":"MEDIUM","origin_type":"imported_finished_good","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Ordinary finished import assumed; exact retail-set classification unresolved.","alternative_tax_profile_ids":[],"reference_price_brl":"4499","price_type":"retailer_regular_total_cached_reference","price_source_id":"EP012","price_source":"https://www.kabum.com.br/produto/777177/console-nintendo-switch-2-256gb-preto-azul-e-vermelho","price_observed_date":"2026-09-12","price_last_checked_at":"2026-09-12","price_unavailable_reason":null,"selection_reason":"Built-in display creates a potentially important IPI Ex distinction despite same NCM as PS5.","classification_attributes":{"built_in_game_display":true,"hybrid_docked_portable":true,"tipi_ex_candidate":"02"},"source_ids":["P022","S002","EP012"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Educational representative scenario, not the actual invoice of this store/manufacturer. Prices and taxes are separate observations. No actual customs declaration, manufacturer invoice, VIN or credit ledger was supplied.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Cached page regular total R$4,499 (10x449.90), cash quote R$4,184.07. Regular total selected; cache age means not a guaranteed live offer.","price_evidence_status":"cached_page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-T008","price_freshness":"cached_reference","price_geography":"Brazil national / online reference used for SP consumer scenario; shipping and postcode availability not modeled","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.25","ICMS_OWN":"0.25","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":"0.18","IPI":"0"},"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"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":"21.079.00","classification_and_scenario_notes":["Representative scenario; not an actual purchase invoice.","Fixed residual may contain unmodeled upstream taxes, fees and margins.","TIPI Ex02 built-in-screen retail-set treatment is a scenario; ordinary20% alternative supplied.","Customs value35% of baseline price is a transparent modeling convention, not an observed category average."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo"},{"product_id":"BR-T009","brand":"LG","model":"OLED evo AI C6","variant":"OLED55C6PSA,55-inch,4K OLED television","model_year":2026,"category_id":"technology.television","tax_profile_id":"T09","ncm":"8528.72.00","classification_reason":"Other colour television-receiving apparatus; see classification attributes and authoritative NCM source S002.","classification_confidence":"HIGH","origin_type":"domestic_ZFM_assumed","country_of_manufacture":"BR","brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Manaus/ZFM approved-project route is an explicit assumption, not verified for this unit. Without proof use ordinary IPI and appropriate non-ZFM production route.","alternative_tax_profile_ids":[],"reference_price_brl":"7029.05","price_type":"retailer_cash_pix","price_source_id":"EP013","price_source":"https://www.magazineluiza.com.br/smart-tv-55-lg-4k-ultra-hd-oled-oled55c6psa-webos-26-2026/p/241766200/et/elit/","price_observed_date":"2026-09-12","price_last_checked_at":"2026-09-12","price_unavailable_reason":null,"selection_reason":"Television profile introduces conditional ZFM production and TV-specific ST classification.","classification_attributes":{"display_diagonal_in":55,"display_technology":"OLED","colour":true,"television_tuner":"ISDB-T (also other standards listed)"},"source_ids":["P023","S002","EP013"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Educational representative scenario, not the actual invoice of this store/manufacturer. Prices and taxes are separate observations. No actual customs declaration, manufacturer invoice, VIN or credit ledger was supplied.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Sold and delivered by Magalu; R$7,029.05 Pix, regular total7,399; no optional coupon or shipping included.","price_evidence_status":"page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-T009","price_freshness":"recent_reference","price_geography":"Brazil national / online reference used for SP consumer scenario; shipping and postcode availability not modeled","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.12","PIS_UP":"0.0065","COFINS_UP":"0.03","PIS_RETAIL":"0.0165","COFINS_RETAIL":"0.076","PIS_CREDIT":"0.01","COFINS_CREDIT":"0.046","PIS_IMPORT":"0.021","COFINS_IMPORT":"0.0965","II":"0","IPI":"0"},"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":"not_applicable_finished_domestic"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":"21.073.00","classification_and_scenario_notes":["Representative scenario; not an actual purchase invoice.","Fixed residual may contain unmodeled upstream taxes, fees and margins.","Qualifying Manaus/approved-project route assumed; alternative ordinary domestic route supplied.","Only AM-origin own-ICMS12 is used; no AM incentive ledger is allocated. Consumer destination is SP18."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo"},{"product_id":"BR-V009","brand":"Fiat","model":"Argo","variant":"Drive 1.0 Flex, 5-speed manual","model_year":2026,"category_id":"vehicle.passenger","tax_profile_id":"V01","ncm":"8703.21.00","classification_reason":"Passenger motor vehicles, spark ignition, cylinder capacity not exceeding 1,000 cm³ Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm","country_of_manufacture":"BR","brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative Brazilian domestic non-ZFM production and sale through a dealer or retailer. No finished-good import is modeled. Exact factory, batch and incentive eligibility are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"87890","price_type":"manufacturer_advertised_cash_from_price","price_source_id":"V4-P001","price_source":"https://argo.fiat.com.br/","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Top-10 passenger model; reuses the domestic 1.0 flex profile.","classification_attributes":{"propulsion":"ICE_flex","engine_cc":999,"marketing_power_cv":"75","native_manufacturer_kw":null,"external_charge":false,"max_seats_including_driver":5,"power_evidence_status":"manufacturer_or_dealer_marketing_cv_converted_not_certified"},"source_ids":["V4-P001","V4-P002","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Whole advertised cash/from price; not financed total, taxi/PCD subsidy or incremental trade-in credit.","price_evidence_status":"primary_indexed_excerpt_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V009","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0","IPI":"0.0355"},"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":"not_applicable_finished_domestic","COFINS_IMPORT":"not_applicable_finished_domestic","II":"not_applicable_finished_domestic","IPI":"formula_derived_representative_inputs_not_certified"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"classification_and_scenario_notes":["Educational representative estimate, not an actual invoice or prediction of repricing.","The fixed residual may contain unallocated upstream taxes, fees, costs and margins.","IPI uses legal formula parameters with representative power and efficiency inputs. No unproven safety, recycling or sustainable-car benefit is assumed."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-V010","brand":"Volkswagen","model":"Tera","variant":"Comfort 170 TSI Flex, 6-speed automatic","model_year":2026,"category_id":"vehicle.passenger","tax_profile_id":"V01","ncm":"8703.21.00","classification_reason":"Passenger motor vehicles, spark ignition, cylinder capacity not exceeding 1,000 cm³ Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm","country_of_manufacture":"BR","brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative Brazilian domestic non-ZFM production and sale through a dealer or retailer. No finished-good import is modeled. Exact factory, batch and incentive eligibility are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"133190","price_type":"authorized_dealer_advertised_from_price","price_source_id":"V4-P003","price_source":"https://www.originalvw.com.br/novos/tera-2026","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Top-10 passenger model and explicitly requested VW; selected 170 TSI version.","classification_attributes":{"propulsion":"ICE_flex","engine_cc":999,"marketing_power_cv":"116","native_manufacturer_kw":null,"external_charge":false,"max_seats_including_driver":5,"power_evidence_status":"manufacturer_or_dealer_marketing_cv_converted_not_certified"},"source_ids":["V4-P003","V4-P004","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"","price_evidence_status":"primary_dealer_indexed_excerpt_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V010","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0","IPI":"0.0605"},"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":"not_applicable_finished_domestic","COFINS_IMPORT":"not_applicable_finished_domestic","II":"not_applicable_finished_domestic","IPI":"formula_derived_representative_inputs_not_certified"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"classification_and_scenario_notes":["Educational representative estimate, not an actual invoice or prediction of repricing.","The fixed residual may contain unallocated upstream taxes, fees, costs and margins.","IPI uses legal formula parameters with representative power and efficiency inputs. No unproven safety, recycling or sustainable-car benefit is assumed."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-V011","brand":"Hyundai","model":"Creta","variant":"Comfort Safety 1.0 TGDI Flex, 6-speed automatic","model_year":2027,"category_id":"vehicle.passenger","tax_profile_id":"V01","ncm":"8703.21.00","classification_reason":"Passenger motor vehicles, spark ignition, cylinder capacity not exceeding 1,000 cm³ Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm","country_of_manufacture":"BR","brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative Brazilian domestic non-ZFM production and sale through a dealer or retailer. No finished-good import is modeled. Exact factory, batch and incentive eligibility are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"156590","price_type":"manufacturer_list_price_in_offer_terms","price_source_id":"V4-P005","price_source":"https://www.hyundai.com.br/","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Top-10 passenger SUV; 1.0 turbo flex within an existing reusable profile.","classification_attributes":{"propulsion":"ICE_flex","engine_cc":998,"marketing_power_cv":"120","native_manufacturer_kw":null,"external_charge":false,"max_seats_including_driver":5,"power_evidence_status":"manufacturer_or_dealer_marketing_cv_converted_not_certified"},"source_ids":["V4-P005","V4-P006","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Conditions published for Sep3–Oct7,2026. Product price type manufacturer list shown in offer terms.","price_evidence_status":"primary_page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V011","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0","IPI":"0.0605"},"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":"not_applicable_finished_domestic","COFINS_IMPORT":"not_applicable_finished_domestic","II":"not_applicable_finished_domestic","IPI":"formula_derived_representative_inputs_not_certified"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"classification_and_scenario_notes":["Educational representative estimate, not an actual invoice or prediction of repricing.","The fixed residual may contain unallocated upstream taxes, fees, costs and margins.","IPI uses legal formula parameters with representative power and efficiency inputs. No unproven safety, recycling or sustainable-car benefit is assumed."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-V012","brand":"Hyundai","model":"HB20","variant":"Comfort 1.0 Flex, manual","model_year":2027,"category_id":"vehicle.passenger","tax_profile_id":"V01","ncm":"8703.21.00","classification_reason":"Passenger motor vehicles, spark ignition, cylinder capacity not exceeding 1,000 cm³ Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm","country_of_manufacture":"BR","brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative Brazilian domestic non-ZFM production and sale through a dealer or retailer. No finished-good import is modeled. Exact factory, batch and incentive eligibility are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"96140","price_type":"manufacturer_list_price_in_offer_terms","price_source_id":"V4-P005","price_source":"https://www.hyundai.com.br/","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Top-10 passenger hatchback; another manufacturer sharing the 1.0 flex rules.","classification_attributes":{"propulsion":"ICE_flex","engine_cc":998,"marketing_power_cv":"80","native_manufacturer_kw":null,"external_charge":false,"max_seats_including_driver":5,"power_evidence_status":"representative80cvfamilyproxy_not_exact_homologation"},"source_ids":["V4-P005","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Conditions published for Sep3–Oct7,2026. Product price type manufacturer list shown in offer terms.","price_evidence_status":"primary_page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V012","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0","IPI":"0.0355"},"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":"not_applicable_finished_domestic","COFINS_IMPORT":"not_applicable_finished_domestic","II":"not_applicable_finished_domestic","IPI":"formula_derived_representative_inputs_not_certified"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"classification_and_scenario_notes":["Educational representative estimate, not an actual invoice or prediction of repricing.","The fixed residual may contain unallocated upstream taxes, fees, costs and margins.","IPI uses legal formula parameters with representative power and efficiency inputs. No unproven safety, recycling or sustainable-car benefit is assumed."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-V013","brand":"Fiat","model":"Mobi","variant":"Like 1.0 Firefly Flex, 5-speed manual","model_year":2027,"category_id":"vehicle.passenger","tax_profile_id":"V01","ncm":"8703.21.00","classification_reason":"Passenger motor vehicles, spark ignition, cylinder capacity not exceeding 1,000 cm³ Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm","country_of_manufacture":"BR","brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative Brazilian domestic non-ZFM production and sale through a dealer or retailer. No finished-good import is modeled. Exact factory, batch and incentive eligibility are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"85490","price_type":"authorized_dealer_list_from_price","price_source_id":"V4-P007","price_source":"https://www.betiolofiat.com.br/carros/fiat-mobi","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Completes the passenger-only top ten; distinct price anchor without a new profile.","classification_attributes":{"propulsion":"ICE_flex","engine_cc":999,"marketing_power_cv":"75","native_manufacturer_kw":null,"external_charge":false,"max_seats_including_driver":5,"power_evidence_status":"manufacturer_or_dealer_marketing_cv_converted_not_certified"},"source_ids":["V4-P007","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"","price_evidence_status":"primary_dealer_indexed_excerpt_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V013","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0","IPI":"0.0355"},"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":"not_applicable_finished_domestic","COFINS_IMPORT":"not_applicable_finished_domestic","II":"not_applicable_finished_domestic","IPI":"formula_derived_representative_inputs_not_certified"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"classification_and_scenario_notes":["Educational representative estimate, not an actual invoice or prediction of repricing.","The fixed residual may contain unallocated upstream taxes, fees, costs and margins.","IPI uses legal formula parameters with representative power and efficiency inputs. No unproven safety, recycling or sustainable-car benefit is assumed."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-V014","brand":"Honda","model":"HR-V","variant":"EX 1.5 Direct Flex naturally aspirated, CVT","model_year":2026,"category_id":"vehicle.passenger","tax_profile_id":"V02","ncm":"8703.22.10","classification_reason":"Passenger motor vehicles, spark ignition, over 1,000 to 1,500 cm³, seating at most six including driver Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm","country_of_manufacture":"BR","brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative Brazilian domestic non-ZFM production and sale through a dealer or retailer. No finished-good import is modeled. Exact factory, batch and incentive eligibility are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"166400","price_type":"authorized_dealer_advertised_from_price","price_source_id":"V4-P008","price_source":"https://www.hithonda.com.br/","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Requested Honda HR-V; selected naturally aspirated EX, not turbo Touring.","classification_attributes":{"propulsion":"ICE_flex","engine_cc":1498,"marketing_power_cv":"126","native_manufacturer_kw":null,"external_charge":false,"max_seats_including_driver":5,"power_evidence_status":"manufacturer_or_dealer_marketing_cv_converted_not_certified"},"source_ids":["V4-P008","V4-P009","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Dealer in Santa Catarina. Price anchor only, not modeled interstate invoice. HR-V/WR-V from-price matched to entry EX; exact checkout not claimed.","price_evidence_status":"primary_page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V014","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0","IPI":"0.0605"},"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":"not_applicable_finished_domestic","COFINS_IMPORT":"not_applicable_finished_domestic","II":"not_applicable_finished_domestic","IPI":"formula_derived_representative_inputs_not_certified"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"classification_and_scenario_notes":["Educational representative estimate, not an actual invoice or prediction of repricing.","The fixed residual may contain unallocated upstream taxes, fees, costs and margins.","IPI uses legal formula parameters with representative power and efficiency inputs. No unproven safety, recycling or sustainable-car benefit is assumed."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-V015","brand":"Honda","model":"WR-V","variant":"EX 1.5 Direct Flex, CVT","model_year":2026,"category_id":"vehicle.passenger","tax_profile_id":"V02","ncm":"8703.22.10","classification_reason":"Passenger motor vehicles, spark ignition, over 1,000 to 1,500 cm³, seating at most six including driver Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm","country_of_manufacture":"BR","brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative Brazilian domestic non-ZFM production and sale through a dealer or retailer. No finished-good import is modeled. Exact factory, batch and incentive eligibility are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"149000","price_type":"authorized_dealer_advertised_from_price","price_source_id":"V4-P008","price_source":"https://www.hithonda.com.br/","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Requested Honda WR-V; shares HR-V EX tax classification and power band.","classification_attributes":{"propulsion":"ICE_flex","engine_cc":1498,"marketing_power_cv":"126","native_manufacturer_kw":null,"external_charge":false,"max_seats_including_driver":5,"power_evidence_status":"manufacturer_or_dealer_marketing_cv_converted_not_certified"},"source_ids":["V4-P008","V4-P010","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Dealer in Santa Catarina. Price anchor only, not modeled interstate invoice. HR-V/WR-V from-price matched to entry EX; exact checkout not claimed.","price_evidence_status":"primary_page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V015","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0","IPI":"0.0605"},"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":"not_applicable_finished_domestic","COFINS_IMPORT":"not_applicable_finished_domestic","II":"not_applicable_finished_domestic","IPI":"formula_derived_representative_inputs_not_certified"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"classification_and_scenario_notes":["Educational representative estimate, not an actual invoice or prediction of repricing.","The fixed residual may contain unallocated upstream taxes, fees, costs and margins.","IPI uses legal formula parameters with representative power and efficiency inputs. No unproven safety, recycling or sustainable-car benefit is assumed."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-V016","brand":"Honda","model":"Civic","variant":"Advanced Hybrid 2.0 e:HEV gasoline, non-plug-in","model_year":2026,"category_id":"vehicle.passenger","tax_profile_id":"V09","ncm":"8703.40.00","classification_reason":"Passenger vehicle with spark-ignition and electric propulsion, not externally rechargeable. Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"HIGH","origin_type":"imported_CBU","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"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.","alternative_tax_profile_ids":[],"reference_price_brl":"266500","price_type":"authorized_dealer_advertised_from_price","price_source_id":"V4-P008","price_source":"https://www.hithonda.com.br/","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Requested Civic; imported full hybrid illustrates a different propulsion factor.","classification_attributes":{"propulsion":"HEV_gasoline","engine_cc":1993,"marketing_power_cv":"184","native_manufacturer_kw":null,"external_charge":false,"max_seats_including_driver":5,"power_evidence_status":"184cvtractionmotorproxy_not_certified_combined_GTR21"},"source_ids":["V4-P008","V4-P011","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Dealer in Santa Catarina. Price anchor only, not modeled interstate invoice. HR-V/WR-V from-price matched to entry EX; exact checkout not claimed.","price_evidence_status":"primary_page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V016","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0.35","IPI":"0.113"},"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":"conditional_official_schedule_no_preference","IPI":"formula_derived_representative_inputs_not_certified"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":null,"classification_and_scenario_notes":["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.","IPI uses legal formula parameters with representative power and efficiency inputs. No unproven safety, recycling or sustainable-car benefit is assumed."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-V017","brand":"Volkswagen","model":"Nivus","variant":"Comfortline 200 TSI Flex, 6-speed automatic","model_year":2026,"category_id":"vehicle.passenger","tax_profile_id":"V01","ncm":"8703.21.00","classification_reason":"Passenger motor vehicles, spark ignition, cylinder capacity not exceeding 1,000 cm³ Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm","country_of_manufacture":"BR","brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative Brazilian domestic non-ZFM production and sale through a dealer or retailer. No finished-good import is modeled. Exact factory, batch and incentive eligibility are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"139990","price_type":"authorized_dealer_advertised_from_price","price_source_id":"V4-P012","price_source":"https://www.originalvw.com.br/ofertas-unicas/nivus-comfortline-200-tsi-4284","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Additional recognized VW; ranked 14th among passenger model families in the source period.","classification_attributes":{"propulsion":"ICE_flex","engine_cc":999,"marketing_power_cv":"128","native_manufacturer_kw":null,"external_charge":false,"max_seats_including_driver":5,"power_evidence_status":"manufacturer_or_dealer_marketing_cv_converted_not_certified"},"source_ids":["V4-P012","V4-P013","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Referenced offer, not financing cost. Offer date wording ambiguous; no live checkout/stock guarantee.","price_evidence_status":"primary_dealer_indexed_excerpt_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V017","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0","IPI":"0.0605"},"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":"not_applicable_finished_domestic","COFINS_IMPORT":"not_applicable_finished_domestic","II":"not_applicable_finished_domestic","IPI":"formula_derived_representative_inputs_not_certified"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"classification_and_scenario_notes":["Educational representative estimate, not an actual invoice or prediction of repricing.","The fixed residual may contain unallocated upstream taxes, fees, costs and margins.","IPI uses legal formula parameters with representative power and efficiency inputs. No unproven safety, recycling or sustainable-car benefit is assumed."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-V018","brand":"BMW","model":"320i","variant":"GP 2.0 Active Flex, 8-speed automatic","model_year":2026,"category_id":"vehicle.passenger","tax_profile_id":"V08","ncm":"8703.23.10","classification_reason":"Spark-ignition passenger vehicle over 1,500 and up to 3,000 cm³; up to six seats including the driver. Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm","country_of_manufacture":"BR","brazil_production_location":"Araquari,SC (representative production route)","manufacturer_or_importer":null,"origin_assumption":"Representative Brazilian domestic non-ZFM production and sale through a dealer or retailer. No finished-good import is modeled. Exact factory, batch and incentive eligibility are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"354950","price_type":"manufacturer_advertised_list_price","price_source_id":"V4-P014","price_source":"https://www.bmw.com.br/pt/all-models.html","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Premium domestic flex sedan; luxury positioning alone does not define tax treatment.","classification_attributes":{"propulsion":"ICE_flex","engine_cc":1998,"marketing_power_cv":"184","native_manufacturer_kw":null,"external_charge":false,"max_seats_including_driver":5,"power_evidence_status":"manufacturer_or_dealer_marketing_cv_converted_not_certified"},"source_ids":["V4-P014","V4-P015","V4-P016","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"September1–30 disclosed prices, model years and freight/paint conditions preserved.","price_evidence_status":"primary_page_and_indexed_conditions_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V018","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0","IPI":"0.083"},"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":"not_applicable_finished_domestic","COFINS_IMPORT":"not_applicable_finished_domestic","II":"not_applicable_finished_domestic","IPI":"formula_derived_representative_inputs_not_certified"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"classification_and_scenario_notes":["Educational representative estimate, not an actual invoice or prediction of repricing.","The fixed residual may contain unallocated upstream taxes, fees, costs and margins.","IPI uses legal formula parameters with representative power and efficiency inputs. No unproven safety, recycling or sustainable-car benefit is assumed."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-V019","brand":"BMW","model":"X1","variant":"sDrive20i GP 2.0 Flex, 7-speed DCT","model_year":2027,"category_id":"vehicle.passenger","tax_profile_id":"V08","ncm":"8703.23.10","classification_reason":"Spark-ignition passenger vehicle over 1,500 and up to 3,000 cm³; up to six seats including the driver. Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm","country_of_manufacture":"BR","brazil_production_location":"Araquari,SC (representative route,notunitverified)","manufacturer_or_importer":null,"origin_assumption":"Representative Brazilian domestic non-ZFM production and sale through a dealer or retailer. No finished-good import is modeled. Exact factory, batch and incentive eligibility are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"332950","price_type":"manufacturer_advertised_list_price","price_source_id":"V4-P014","price_source":"https://www.bmw.com.br/pt/all-models.html","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Premium domestic flex SUV sharing the larger-engine domestic ICE profile.","classification_attributes":{"propulsion":"ICE_flex","engine_cc":1998,"marketing_power_cv":"204","native_manufacturer_kw":null,"external_charge":false,"max_seats_including_driver":5,"power_evidence_status":"manufacturer_or_dealer_marketing_cv_converted_not_certified"},"source_ids":["V4-P014","V4-P017","V4-P018","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"September1–30 disclosed prices, model years and freight/paint conditions preserved.","price_evidence_status":"primary_page_and_indexed_conditions_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V019","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0","IPI":"0.083"},"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":"not_applicable_finished_domestic","COFINS_IMPORT":"not_applicable_finished_domestic","II":"not_applicable_finished_domestic","IPI":"formula_derived_representative_inputs_not_certified"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"classification_and_scenario_notes":["Educational representative estimate, not an actual invoice or prediction of repricing.","The fixed residual may contain unallocated upstream taxes, fees, costs and margins.","IPI uses legal formula parameters with representative power and efficiency inputs. No unproven safety, recycling or sustainable-car benefit is assumed."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-V020","brand":"Audi","model":"A3 Sedan","variant":"Advanced 40 TFSI 2.0 gasoline, S tronic 7","model_year":2026,"category_id":"vehicle.passenger","tax_profile_id":"V10","ncm":"8703.23.10","classification_reason":"Spark-ignition passenger vehicle over 1,500 and up to 3,000 cm³; up to six seats including the driver. Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"HIGH","origin_type":"imported_CBU","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"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.","alternative_tax_profile_ids":[],"reference_price_brl":"314990","price_type":"manufacturer_configurator_from_price","price_source_id":"V4-P019","price_source":"https://www.audi.com.br/pt/models/a3/a3-sedan-new/configure/","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Premium imported gasoline sedan; contrasts with the domestic larger-engine ICE route.","classification_attributes":{"propulsion":"ICE_gasoline","engine_cc":1984,"marketing_power_cv":"204","native_manufacturer_kw":null,"external_charge":false,"max_seats_including_driver":5,"power_evidence_status":"manufacturer_or_dealer_marketing_cv_converted_not_certified"},"source_ids":["V4-P019","V4-P020","V4-P021","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"","price_evidence_status":"primary_indexed_excerpt_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V020","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0.35","IPI":"0.148"},"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":"qualified_secondary_rate_nonpreferential","IPI":"formula_derived_representative_inputs_not_certified"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":null,"classification_and_scenario_notes":["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.","IPI uses legal formula parameters with representative power and efficiency inputs. No unproven safety, recycling or sustainable-car benefit is assumed."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-V021","brand":"Audi","model":"Q3","variant":"SUV Launch Edition 2.0 TFSI quattro, S tronic 7","model_year":2026,"category_id":"vehicle.passenger","tax_profile_id":"V08","ncm":"8703.23.10","classification_reason":"Spark-ignition passenger vehicle over 1,500 and up to 3,000 cm³; up to six seats including the driver. Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm","country_of_manufacture":"BR","brazil_production_location":"SãoJoséDosPinhais,PR (manufacturerannouncedassembly)","manufacturer_or_importer":null,"origin_assumption":"Representative Brazilian domestic non-ZFM production and sale through a dealer or retailer. No finished-good import is modeled. Exact factory, batch and incentive eligibility are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"389990","price_type":"dated_manufacturer_launch_msrp","price_source_id":"V4-P022","price_source":"https://www.audi-imprensa.com.br/pressreleases/press-release-15","price_observed_date":"2026-05-15","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Premium domestically assembled gasoline SUV; fuel and power change the IPI selector.","classification_attributes":{"propulsion":"ICE_gasoline","engine_cc":1984,"marketing_power_cv":"258","native_manufacturer_kw":null,"external_charge":false,"max_seats_including_driver":5,"power_evidence_status":"manufacturer_or_dealer_marketing_cv_converted_not_certified"},"source_ids":["V4-P022","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified. The price is a dated May 2026 manufacturer launch reference.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Dated manufacturer launch MSRP, not September live offer.","price_evidence_status":"primary_page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V021","price_freshness":"dated_reference","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0","IPI":"0.153"},"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":"not_applicable_finished_domestic","COFINS_IMPORT":"not_applicable_finished_domestic","II":"not_applicable_finished_domestic","IPI":"formula_derived_representative_inputs_not_certified"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"classification_and_scenario_notes":["Educational representative estimate, not an actual invoice or prediction of repricing.","The fixed residual may contain unallocated upstream taxes, fees, costs and margins.","IPI uses legal formula parameters with representative power and efficiency inputs. No unproven safety, recycling or sustainable-car benefit is assumed."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-V022","brand":"Mercedes-Benz","model":"C 200","variant":"AMG Line 1.5 EQ Boost gasoline MHEV, 9G-Tronic","model_year":2026,"category_id":"vehicle.passenger","tax_profile_id":"V09","ncm":"8703.40.00","classification_reason":"Passenger vehicle with spark-ignition and electric propulsion, not externally rechargeable. Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"MEDIUM","origin_type":"imported_CBU","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"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.","alternative_tax_profile_ids":[],"reference_price_brl":"399900","price_type":"authorized_dealer_advertised_from_price","price_source_id":"V4-P023","price_source":"https://grupotecar.com.br/estoque/novos/mercedes-benz-c-200-15-eq-boost-hibrido-amg-line-9g-tronic-4p-automatico-2026-2758539","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Imported mild-hybrid sedan; not the same IPI propulsion factor as a full hybrid.","classification_attributes":{"propulsion":"MHEV_gasoline","engine_cc":1496,"marketing_power_cv":"204","native_manufacturer_kw":null,"external_charge":false,"max_seats_including_driver":5,"power_evidence_status":"204cvICEproxy;temporary20cvboostnotadded"},"source_ids":["V4-P023","V4-P024","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"DF dealer anchor; SP representative calculation, not actual DF-to-SP transaction.","price_evidence_status":"primary_dealer_indexed_excerpt_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V022","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0.35","IPI":"0.128"},"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":"conditional_official_schedule_no_preference","IPI":"formula_derived_representative_inputs_not_certified"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":null,"classification_and_scenario_notes":["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.","IPI uses legal formula parameters with representative power and efficiency inputs. No unproven safety, recycling or sustainable-car benefit is assumed."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-V023","brand":"Mercedes-Benz","model":"GLA 200","variant":"AMG Line 1.3 MHEV gasoline, 7G-DCT","model_year":2026,"category_id":"vehicle.passenger","tax_profile_id":"V09","ncm":"8703.40.00","classification_reason":"Passenger vehicle with spark-ignition and electric propulsion, not externally rechargeable. Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"MEDIUM","origin_type":"imported_CBU","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"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.","alternative_tax_profile_ids":[],"reference_price_brl":"385000","price_type":"authorized_dealer_advertised_from_price","price_source_id":"V4-P025","price_source":"https://grupotecar.com.br/mercedes-benz-campo-grande/estoque/novos/mercedes-benz-gla-200-13-mhev-amg-line-7g-dct-12-hibrido-4p-automatico-2026-2289175","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Imported mild-hybrid compact SUV; selected AMG Line MHEV listing, not a generic GLA.","classification_attributes":{"propulsion":"MHEV_gasoline","engine_cc":1332,"marketing_power_cv":"163","native_manufacturer_kw":null,"external_charge":false,"max_seats_including_driver":5,"power_evidence_status":"163cvICEproxy_not_certified_combined_power"},"source_ids":["V4-P025","V4-P026","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Exact MHEV listing selected instead of ambiguous generic Progressive/gasoline landing-page label.","price_evidence_status":"primary_dealer_page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V023","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0.35","IPI":"0.113"},"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":"conditional_official_schedule_no_preference","IPI":"formula_derived_representative_inputs_not_certified"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":null,"classification_and_scenario_notes":["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.","IPI uses legal formula parameters with representative power and efficiency inputs. No unproven safety, recycling or sustainable-car benefit is assumed."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-V024","brand":"Volvo","model":"EX30","variant":"Plus Single Motor battery electric","model_year":2026,"category_id":"vehicle.passenger","tax_profile_id":"V06","ncm":"8703.80.00","classification_reason":"Passenger motor vehicles propelled only by an electric motor Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"HIGH","origin_type":"imported_CBU","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"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.","alternative_tax_profile_ids":[],"reference_price_brl":"249950","price_type":"manufacturer_from_price","price_source_id":"V4-P027","price_source":"https://www.volvocars.com/br/cars/ex30-electric/","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Premium BEV; native 200 kW specification avoids rounding across an IPI band boundary.","classification_attributes":{"propulsion":"BEV","engine_cc":null,"marketing_power_cv":"272","native_manufacturer_kw":"200","external_charge":false,"max_seats_including_driver":5,"power_evidence_status":"manufacturer_native200kW_used;regulatoryeligibilitystillrepresentative"},"source_ids":["V4-P027","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Prefer manufacturer200kW over conversion of rounded272cv at an inclusive IPI power boundary.","price_evidence_status":"primary_page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V024","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0.35","IPI":"0.058"},"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":"conditional_official_schedule_no_preference","IPI":"formula_derived_representative_inputs_not_certified"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":null,"classification_and_scenario_notes":["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.","IPI uses legal formula parameters with representative power and efficiency inputs. No unproven safety, recycling or sustainable-car benefit is assumed."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-V025","brand":"Volvo","model":"XC60","variant":"Plus T8 eAWD 2.0 plug-in hybrid gasoline","model_year":2026,"category_id":"vehicle.passenger","tax_profile_id":"V07","ncm":"8703.60.00","classification_reason":"Passenger motor vehicles with spark-ignition and electric propulsion, externally rechargeable Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"HIGH","origin_type":"imported_CBU","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"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.","alternative_tax_profile_ids":[],"reference_price_brl":"469950","price_type":"manufacturer_from_price","price_source_id":"V4-P028","price_source":"https://www.volvocars.com/br/cars/xc60-hybrid/","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Premium high-power PHEV; combines a distinct power factor with the import chain.","classification_attributes":{"propulsion":"PHEV_gasoline","engine_cc":1969,"marketing_power_cv":"462","native_manufacturer_kw":"340","external_charge":true,"max_seats_including_driver":5,"power_evidence_status":"340kWmanufacturer_combined_proxy_not_homologation"},"source_ids":["V4-P028","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Combined manufacturer output is a representative regulatory proxy, not certifiedGTR21 evidence.","price_evidence_status":"primary_page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V025","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0.35","IPI":"0.138"},"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":"conditional_official_schedule_no_preference","IPI":"formula_derived_representative_inputs_not_certified"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":null,"classification_and_scenario_notes":["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.","IPI uses legal formula parameters with representative power and efficiency inputs. No unproven safety, recycling or sustainable-car benefit is assumed."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-V026","brand":"Fiat","model":"Strada","variant":"Endurance Cabine Plus 1.3 Firefly Flex, 5-speed manual","model_year":2027,"category_id":"vehicle.light_commercial","tax_profile_id":"V11","ncm":"8704.31.90","classification_reason":"Other spark-ignition goods vehicle with gross vehicle weight not exceeding five tonnes; complete pickup, with no special-purpose Ex assumed. Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm","country_of_manufacture":"BR","brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative Brazilian domestic non-ZFM production and sale through a dealer or retailer. No finished-good import is modeled. Exact factory, batch and incentive eligibility are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"116990","price_type":"authorized_dealer_list_from_price","price_source_id":"V4-P029","price_source":"https://fipalfiat.com.br/novos/strada","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Combined passenger/light-commercial registration leader; requires the pickup IPI selector.","classification_attributes":{"propulsion":"ICE_flex","engine_cc":1332,"marketing_power_cv":"107","native_manufacturer_kw":null,"external_charge":false,"max_seats_including_driver":2,"power_evidence_status":"manufacturer_or_dealer_marketing_cv_converted_not_certified","principal_function":"goods_transport","gross_vehicle_weight_below_5t":true,"tipi_ex":null},"source_ids":["V4-P029","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"","price_evidence_status":"primary_dealer_indexed_excerpt_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-V026","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0","IPI":"0.0265"},"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":"not_applicable_finished_domestic","COFINS_IMPORT":"not_applicable_finished_domestic","II":"not_applicable_finished_domestic","IPI":"formula_derived_representative_inputs_not_certified"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"classification_and_scenario_notes":["Educational representative estimate, not an actual invoice or prediction of repricing.","The fixed residual may contain unallocated upstream taxes, fees, costs and margins.","IPI uses legal formula parameters with representative power and efficiency inputs. No unproven safety, recycling or sustainable-car benefit is assumed."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-T010","brand":"Apple","model":"iPhone 17 Pro","variant":"256 GB, unlocked","model_year":2025,"category_id":"technology.smartphone","tax_profile_id":"T01","ncm":"8517.13.00","classification_reason":"Smartphones Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"HIGH","origin_type":"imported_finished_good","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"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.","alternative_tax_profile_ids":[],"reference_price_brl":"8829","price_type":"retailer_indexed_cash_from_price","price_source_id":"V4-P030","price_source":"https://www.iplace.com.br/apple-iphone-17-pro/100411PR","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Requested iPhone Pro; reuses the imported smartphone profile.","classification_attributes":{"primary_function":"smartphone","storage_gb":256,"unlocked":true},"source_ids":["V4-P030","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Indexed price anchor at default capacity; full page blocked. Exact checkout, color and stock not asserted.","price_evidence_status":"indexed_excerpt_full_page_blocked","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-T010","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_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"},"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"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":"21.053.01","classification_and_scenario_notes":["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."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-T011","brand":"Apple","model":"iPhone 17 Pro Max","variant":"256 GB, unlocked","model_year":2025,"category_id":"technology.smartphone","tax_profile_id":"T01","ncm":"8517.13.00","classification_reason":"Smartphones Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"HIGH","origin_type":"imported_finished_good","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"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.","alternative_tax_profile_ids":[],"reference_price_brl":"9699","price_type":"retailer_indexed_Pix_price","price_source_id":"V4-P031","price_source":"https://www.iplace.com.br/apple-iphone-17-pro-max/100544PR","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Pro Max price comparison without inventing a new tax profile for storage or screen size.","classification_attributes":{"primary_function":"smartphone","storage_gb":256,"unlocked":true},"source_ids":["V4-P031","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Indexed default256GB offer; exact checkout/stock not asserted.","price_evidence_status":"indexed_excerpt_full_page_blocked","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-T011","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_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"},"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"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":"21.053.01","classification_and_scenario_notes":["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."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-T012","brand":"Apple","model":"iPhone 17e","variant":"256 GB, unlocked","model_year":2026,"category_id":"technology.smartphone","tax_profile_id":"T01","ncm":"8517.13.00","classification_reason":"Smartphones Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"HIGH","origin_type":"imported_finished_good","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"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.","alternative_tax_profile_ids":[],"reference_price_brl":"5999","price_type":"official_store_list_total","price_source_id":"V4-P032","price_source":"https://www.apple.com/br/shop/buy-iphone/iphone-17e","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Lower-priced iPhone 17 family member; reuses researched smartphone tax rules.","classification_attributes":{"primary_function":"smartphone","storage_gb":256,"unlocked":true},"source_ids":["V4-P032","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"","price_evidence_status":"primary_page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-T012","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_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"},"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"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":"21.053.01","classification_and_scenario_notes":["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."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-T013","brand":"Apple","model":"Apple Watch Series 11","variant":"GPS, 42 mm aluminum, Sport Band","model_year":2025,"category_id":"technology.wearable","tax_profile_id":"T10","ncm":"8517.62.77","classification_reason":"Other digital transmitter incorporating a receiver, operating below 15 GHz; selected smartwatch radio-data function. Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"MEDIUM","origin_type":"imported_finished_good","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"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.","alternative_tax_profile_ids":[],"reference_price_brl":"5499","price_type":"dated_manufacturer_launch_msrp","price_source_id":"V4-P033","price_source":"https://www.apple.com/br/newsroom/2025/09/apple-introduces-apple-watch-series-11/","price_observed_date":"2025-09-09","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Introduces a GPS/Wi-Fi smartwatch profile with separate NCM and ST parameter.","classification_attributes":{"primary_function":"smartwatch_wireless_data","cellular_modem":false,"gps":true,"touchscreen":true,"wifi_standard":"802.11n","wifi_bands_GHz":["2.4","5"],"case_size_mm":42,"case_material":"aluminum"},"source_ids":["V4-P033","V4-P035","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified. The price is a dated September 2025 manufacturer launch reference, not a live September 2026 offer.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Explicit historical manufacturer MSRP, not current best retail price or claim to be newest generation.","price_evidence_status":"dated_official_reference_indexed","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-T013","price_freshness":"dated_reference","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_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":"0.20","IPI":"0.15"},"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":"qualified_secondary_host_normative_row_plus_current_layer_crosscheck","IPI":"primary_amended_TIPI_rate"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":"21.127.00","classification_and_scenario_notes":["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.","Watch II uses a qualified 20% exception-layer lookup. The current primary tariff attachment was not retrieved; applicability is not automatically extended to cellular variants."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-T014","brand":"Apple","model":"Apple Watch SE 3","variant":"GPS, 40 mm aluminum, Sport Band","model_year":2025,"category_id":"technology.wearable","tax_profile_id":"T10","ncm":"8517.62.77","classification_reason":"Other digital transmitter incorporating a receiver, operating below 15 GHz; selected smartwatch radio-data function. Selected characteristics are recorded in classification_attributes; official hierarchy source V4-S002.","classification_confidence":"MEDIUM","origin_type":"imported_finished_good","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"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.","alternative_tax_profile_ids":[],"reference_price_brl":"3299","price_type":"official_store_list_total_indexed","price_source_id":"V4-P034","price_source":"https://www.apple.com/br/shop/buy-watch/apple-watch-se","price_observed_date":"2026-09-13","price_last_checked_at":"2026-09-13","price_unavailable_reason":null,"selection_reason":"Lower-priced GPS smartwatch sharing the Series 11 profile.","classification_attributes":{"primary_function":"smartwatch_wireless_data","cellular_modem":false,"gps":true,"touchscreen":true,"wifi_standard":"802.11n","wifi_bands_GHz":["2.4","5"],"case_size_mm":40,"case_material":"aluminum"},"source_ids":["V4-P034","V4-P035","V4-S002"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Added in v4. Representative educational scenario; exact unit and actual sale are not verified.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"","price_evidence_status":"indexed_excerpt_full_page_unretrieved","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-T014","price_freshness":"recent_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_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":"0.20","IPI":"0.15"},"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":"qualified_secondary_host_normative_row_plus_current_layer_crosscheck","IPI":"primary_amended_TIPI_rate"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":"21.127.00","classification_and_scenario_notes":["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.","Watch II uses a qualified 20% exception-layer lookup. The current primary tariff attachment was not retrieved; applicability is not automatically extended to cellular variants."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.4.0","evidence_checked_at":"2026-09-13"},{"product_id":"BR-A001","brand":"Brastemp","model":"BRE85MK","variant":"Frost Free Inverse591L,110V","model_year":null,"category_id":"home.appliance","tax_profile_id":"A01","ncm":"8418.10.00","classification_reason":"Combined refrigerator-freezer with separate external doors; domestic kitchen model.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative domestic_non_zfm route, not a verified exact-unit country/plant. Nonpreferential imports; Chinese footwear excluded from selected route.","alternative_tax_profile_ids":[],"reference_price_brl":"4645.33","price_type":"official_store_pix","price_source_id":"V5-P001","price_source":"https://www.brastemp.com.br/geladeira-brastemp-frost-free-inverse-inox-bre85mk/p","price_observed_date":"2026-09-14","price_last_checked_at":"2026-09-14","price_unavailable_reason":null,"price_notes":"A-label observed, but LC224 scope note retained; ordinary9.75% alternative provided.","price_evidence_status":"primary_product_page_read","price_freshness":"dated_reference_not_live_stock_guarantee","price_geography":"Brazil online/manufacturer reference used with SP tax scenario; freight excluded unless quoted as part of price.","selection_reason":"Approved v5 pool: Combined refrigerator-freezer with separate external doors; domestic kitchen model.","classification_attributes":{"capacity_l":591,"refrigerator_l":400,"freezer_l":191,"voltage_label":"110V","energy_label":"A, manufacturer2026 display"},"source_ids":["S008","S009","S010","S012","V5-P001","V5-S001","V5-S002","V5-S003","V5-S005","V5-S006","V5-S010","V5-S024","V5-S025","V5-S029"],"confidence":"MEDIUM","calculation_confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-A001","default_effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","IPI":"0.065","II":"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","COFINS_IMPORT_ADDITIONAL":"0"},"rate_evidence":{"ICMS":"sourced_selected_rule","ICMS_OWN":"sourced_selected_rule","IPI":"qualified_scope_scenario","II":"sourced_selected_rule","PIS_UP":"sourced_selected_rule","COFINS_UP":"sourced_selected_rule","PIS_RETAIL":"sourced_selected_rule","COFINS_RETAIL":"sourced_selected_rule","PIS_CREDIT":"sourced_selected_rule","COFINS_CREDIT":"sourced_selected_rule","PIS_IMPORT":"sourced_selected_rule","COFINS_IMPORT":"sourced_selected_rule","COFINS_IMPORT_ADDITIONAL":"sourced_selected_rule"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":"21.002.00","notes":"A-label observed, but LC224 scope note retained; ordinary9.75% alternative provided.","assumption_ids":["A-2026-TEST","A-BASELINE-ST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-SP-CHAIN","A-V5-ENERGY-A","A-V5-NC84-LC224","A-V5-ORDINARY-BENEFITS","A-V5-ORIGINS"],"origin_evidence_type":"representative_not_unit_verified"},{"product_id":"BR-A002","brand":"Electrolux","model":"LED13","variant":"Essential Care13kg,127V","model_year":null,"category_id":"home.appliance","tax_profile_id":"A02","ncm":"8450.20.20","classification_reason":"Laundry machine dry capacity>10kg and<=18kg; not<=10kg heading.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative domestic_non_zfm route, not a verified exact-unit country/plant. Nonpreferential imports; Chinese footwear excluded from selected route.","alternative_tax_profile_ids":[],"reference_price_brl":"1749","price_type":"retailer_offer_official_brand_seller","price_source_id":"V5-P002","price_source":"https://www.amazon.com.br/Lavadora-Electrolux-LED13-Essential-Filter/dp/B09B7X4JSZ","price_observed_date":"2026-09-14","price_last_checked_at":"2026-09-14","price_unavailable_reason":null,"price_notes":"Energy-class eligibility selected as representative; ordinary13% alternative. ST ceasedAugust1.","price_evidence_status":"retailer_page_read","price_freshness":"dated_reference_not_live_stock_guarantee","price_geography":"Brazil online/manufacturer reference used with SP tax scenario; freight excluded unless quoted as part of price.","selection_reason":"Approved v5 pool: Laundry machine dry capacity>10kg and<=18kg; not<=10kg heading.","classification_attributes":{"dry_capacity_kg":13,"voltage_v":127,"class_A_selected":true},"source_ids":["S008","S009","S010","S012","V5-P002","V5-S001","V5-S002","V5-S004","V5-S007","V5-S008","V5-S010","V5-S024","V5-S025","V5-S029"],"confidence":"MEDIUM","calculation_confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-A002","default_effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","IPI":"0.065","II":"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","COFINS_IMPORT_ADDITIONAL":"0"},"rate_evidence":{"ICMS":"sourced_selected_rule","ICMS_OWN":"sourced_selected_rule","IPI":"qualified_scope_scenario","II":"sourced_selected_rule","PIS_UP":"sourced_selected_rule","COFINS_UP":"sourced_selected_rule","PIS_RETAIL":"sourced_selected_rule","COFINS_RETAIL":"sourced_selected_rule","PIS_CREDIT":"sourced_selected_rule","COFINS_CREDIT":"sourced_selected_rule","PIS_IMPORT":"sourced_selected_rule","COFINS_IMPORT":"sourced_selected_rule","COFINS_IMPORT_ADDITIONAL":"sourced_selected_rule"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"notes":"Energy-class eligibility selected as representative; ordinary13% alternative. ST ceasedAugust1.","assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-SP-CHAIN","A-V5-ENERGY-A","A-V5-NC84-LC224","A-V5-ORDINARY-BENEFITS","A-V5-ORIGINS","A-V5-RETAIL-MARGIN"],"origin_evidence_type":"representative_not_unit_verified"},{"product_id":"BR-A003","brand":"Samsung","model":"WindFree AI12000BTU","variant":"AR12DYFAAWKNAZ / matched outdoor unit, cold,220V","model_year":null,"category_id":"home.appliance","tax_profile_id":"A03","ncm":"8415.10.11","classification_reason":"Complete small split system;12000BTU/h approximately3024frig/h selects Ex01<7500 if ordinaryIPI.","classification_confidence":"HIGH","origin_type":"domestic_ZFM_assumed","country_of_manufacture":null,"brazil_production_location":"Manaus, AM (selected eligible scenario)","manufacturer_or_importer":null,"origin_assumption":"Representative domestic_ZFM_assumed route, not a verified exact-unit country/plant. Nonpreferential imports; Chinese footwear excluded from selected route.","alternative_tax_profile_ids":[],"reference_price_brl":"2498","price_type":"indexed_retailer_offer","price_source_id":"V5-P003","price_source":"https://www.friopecas.com.br/","price_observed_date":"2026-09-14","price_last_checked_at":"2026-09-14","price_unavailable_reason":null,"price_notes":"Selected available WindFreeAI AA-series price/spec reference instead of proposed FABW page with no buyable price. Same approved product family; not a claim AA and FABW are identical SKUs. Conditional ManausIPI0; ordinary35 alternative.","price_evidence_status":"indexed_exact_model_offer","price_freshness":"dated_reference_not_live_stock_guarantee","price_geography":"Brazil online/manufacturer reference used with SP tax scenario; freight excluded unless quoted as part of price.","selection_reason":"Approved v5 pool: Complete small split system;12000BTU/h approximately3024frig/h selects Ex01<7500 if ordinaryIPI.","classification_attributes":{"cooling_btu_h":12000,"split_system":true,"voltage_v":220,"complete_set_not_single_indoor_unit":true},"source_ids":["S008","S009","S010","S012","S026","S027","S037","V5-P003","V5-P003-SPEC","V5-S001","V5-S002","V5-S003","V5-S005","V5-S006","V5-S010","V5-S011","V5-S029","V5-S030","V5-S031"],"confidence":"MEDIUM","calculation_confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-A003","default_effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.12","IPI":"0","II":"0","PIS_UP":"0.0065","COFINS_UP":"0.03","PIS_RETAIL":"0.0165","COFINS_RETAIL":"0.076","PIS_CREDIT":"0.01","COFINS_CREDIT":"0.046","PIS_IMPORT":"0.021","COFINS_IMPORT":"0.0965","COFINS_IMPORT_ADDITIONAL":"0"},"rate_evidence":{"ICMS":"sourced_selected_rule","ICMS_OWN":"sourced_selected_rule","IPI":"qualified_scope_scenario","II":"sourced_selected_rule","PIS_UP":"sourced_selected_rule","COFINS_UP":"sourced_selected_rule","PIS_RETAIL":"sourced_selected_rule","COFINS_RETAIL":"sourced_selected_rule","PIS_CREDIT":"sourced_selected_rule","COFINS_CREDIT":"sourced_selected_rule","PIS_IMPORT":"sourced_selected_rule","COFINS_IMPORT":"sourced_selected_rule","COFINS_IMPORT_ADDITIONAL":"sourced_selected_rule"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":"21.093.00","notes":"Selected available WindFreeAI AA-series price/spec reference instead of proposed FABW page with no buyable price. 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Qualified Manaus production is conditional; ordinary35% alternative.","price_evidence_status":"indexed_exact_model_category_offer","price_freshness":"dated_reference_not_live_stock_guarantee","price_geography":"Brazil online/manufacturer reference used with SP tax scenario; freight excluded unless quoted as part of price.","selection_reason":"Approved v5 pool: Microwave oven; no ordinary electric-air-fryer rate substitution.","classification_attributes":{"capacity_l":20,"voltage_selected_v":127},"source_ids":["S008","S009","S010","S012","S026","S027","S037","V5-P006","V5-S001","V5-S002","V5-S003","V5-S005","V5-S006","V5-S010","V5-S011","V5-S029","V5-S030","V5-S031"],"confidence":"MEDIUM","calculation_confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-A006","default_effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.12","IPI":"0","II":"0","PIS_UP":"0.0065","COFINS_UP":"0.03","PIS_RETAIL":"0.0165","COFINS_RETAIL":"0.076","PIS_CREDIT":"0.01","COFINS_CREDIT":"0.046","PIS_IMPORT":"0.021","COFINS_IMPORT":"0.0965","COFINS_IMPORT_ADDITIONAL":"0"},"rate_evidence":{"ICMS":"sourced_selected_rule","ICMS_OWN":"sourced_selected_rule","IPI":"qualified_scope_scenario","II":"sourced_selected_rule","PIS_UP":"sourced_selected_rule","COFINS_UP":"sourced_selected_rule","PIS_RETAIL":"sourced_selected_rule","COFINS_RETAIL":"sourced_selected_rule","PIS_CREDIT":"sourced_selected_rule","COFINS_CREDIT":"sourced_selected_rule","PIS_IMPORT":"sourced_selected_rule","COFINS_IMPORT":"sourced_selected_rule","COFINS_IMPORT_ADDITIONAL":"sourced_selected_rule"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":"21.045.00","notes":"Voltage selected; category offer may vary by voltage/stock. 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Model450 has452cc; local assembly need not be an owned RoyalEnfield factory.","price_evidence_status":"primary_product_page_or_indexed_msrp_read","price_freshness":"dated_reference_not_live_stock_guarantee","price_geography":"Brazil online/manufacturer reference used with SP tax scenario; freight excluded unless quoted as part of price.","selection_reason":"Approved v5 pool: Motorcycle8711; exact cylinder capacity selectsNCMband, not passenger-carMOVER.","classification_attributes":{"engine_cc":"452","propulsion":"spark_ignition","qualified_ST_route":true},"source_ids":["S008","S009","S010","S012","S026","S027","S037","V5-P029","V5-P029-SPEC","V5-S001","V5-S002","V5-S010","V5-S011","V5-S012","V5-S013","V5-S028","V5-S029","V5-S030","V5-S032"],"confidence":"MEDIUM","calculation_confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-M007","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","IPI":"0","II":"0","PIS_UP":"0.0065","COFINS_UP":"0.03","PIS_RETAIL":"0.0165","COFINS_RETAIL":"0.076","PIS_CREDIT":"0.01","COFINS_CREDIT":"0.046","PIS_IMPORT":"0.021","COFINS_IMPORT":"0.0965","COFINS_IMPORT_ADDITIONAL":"0"},"rate_evidence":{"ICMS":"sourced_selected_rule","ICMS_OWN":"sourced_selected_rule","IPI":"qualified_scope_scenario","II":"sourced_selected_rule","PIS_UP":"sourced_selected_rule","COFINS_UP":"sourced_selected_rule","PIS_RETAIL":"sourced_selected_rule","COFINS_RETAIL":"sourced_selected_rule","PIS_CREDIT":"sourced_selected_rule","COFINS_CREDIT":"sourced_selected_rule","PIS_IMPORT":"sourced_selected_rule","COFINS_IMPORT":"sourced_selected_rule","COFINS_IMPORT_ADDITIONAL":"sourced_selected_rule"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"notes":"Manaus qualified-production scenario assumed.12%SP automotor-ST rule selected even above250cc; not vehicle2%/9.6%monophase. 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Nonpreferential imports; Chinese footwear excluded from selected route.","alternative_tax_profile_ids":[],"reference_price_brl":"115990","price_type":"manufacturer_msrp_excludes_freight","price_source_id":"V5-P030","price_source":"https://www.bmw-motorrad.com.br/pt/models/adventure/r1300gs.html","price_observed_date":"2026-09-14","price_last_checked_at":"2026-09-14","price_unavailable_reason":null,"price_notes":"Manaus qualified-production scenario assumed.12%SP automotor-ST rule selected even above250cc; not vehicle2%/9.6%monophase. MSRPandSTreference exclude unobservedfreight.","price_evidence_status":"primary_product_page_or_indexed_msrp_read","price_freshness":"dated_reference_not_live_stock_guarantee","price_geography":"Brazil online/manufacturer reference used with SP tax scenario; freight excluded unless quoted as part of price.","selection_reason":"Approved v5 pool: Motorcycle8711; exact cylinder capacity selectsNCMband, not passenger-carMOVER.","classification_attributes":{"engine_cc":"1300","propulsion":"spark_ignition","qualified_ST_route":true},"source_ids":["S008","S009","S010","S012","S026","S027","S037","V5-P030","V5-S001","V5-S002","V5-S010","V5-S011","V5-S012","V5-S013","V5-S028","V5-S029","V5-S030","V5-S032"],"confidence":"MEDIUM","calculation_confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-M008","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","IPI":"0","II":"0","PIS_UP":"0.0065","COFINS_UP":"0.03","PIS_RETAIL":"0.0165","COFINS_RETAIL":"0.076","PIS_CREDIT":"0.01","COFINS_CREDIT":"0.046","PIS_IMPORT":"0.021","COFINS_IMPORT":"0.0965","COFINS_IMPORT_ADDITIONAL":"0"},"rate_evidence":{"ICMS":"sourced_selected_rule","ICMS_OWN":"sourced_selected_rule","IPI":"qualified_scope_scenario","II":"sourced_selected_rule","PIS_UP":"sourced_selected_rule","COFINS_UP":"sourced_selected_rule","PIS_RETAIL":"sourced_selected_rule","COFINS_RETAIL":"sourced_selected_rule","PIS_CREDIT":"sourced_selected_rule","COFINS_CREDIT":"sourced_selected_rule","PIS_IMPORT":"sourced_selected_rule","COFINS_IMPORT":"sourced_selected_rule","COFINS_IMPORT_ADDITIONAL":"sourced_selected_rule"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"notes":"Manaus qualified-production scenario assumed.12%SP automotor-ST rule selected even above250cc; not vehicle2%/9.6%monophase. MSRPandSTreference exclude unobservedfreight.","assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-SP-CHAIN","A-V5-MOTO-BASE","A-V5-MOTO-MARGIN","A-V5-ORDINARY-BENEFITS","A-V5-ORIGINS","A-V5-ZFM"],"origin_evidence_type":"representative_not_unit_verified"},{"product_id":"BR-F001","brand":"Camil","model":"Arroz Branco Tipo1","variant":"Longo fino, nonparboiled,5 kg","model_year":null,"category_id":"food.grocery","tax_profile_id":"F01","ncm":"1006.30.21","classification_reason":"Wholly milled, non-parboiled, long-grain rice. Select the final-consumer exemption and retained input credit under Annex I Article 168; upstream selected basket treatment is 7% of full transaction value.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm_assumed","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative non-ZFM domestic supplier in SP → SP retailer → consumer. Actual unit factory and invoicing entity are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"24.99","price_type":"indexed_exact_product_offer","price_source_id":"V6-P001","price_source":"https://mercado.carrefour.com.br/produto/arroz-branco-camil-tipo-1-5kg-1970","price_observed_date":"2026-09-14","price_last_checked_at":"2026-09-14","price_unavailable_reason":null,"price_notes":"Dated retail reference for the selected pack; see the source record for retrieval mode, exact locator and qualifications.","price_evidence_status":"indexed_exact_product_offer","price_freshness":"dated_advertised_reference_not_live_checkout","price_geography":"Brazilian online price reference used as an SP tax anchor; not a guarantee for every SP delivery region. Separately quoted freight is excluded.","selection_reason":"Representative everyday purchase illustrating rice: domestic basic staple with exempt final resale.","classification_attributes":{"weight_kg":"5","parboiled":false,"type":"white longgrain"},"source_ids":["V5-S010","V6-P001","V6-S-BASKET","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-LC224","V6-S-MILK","V6-S-PHARMA","V6-S-RICE","V6-S-SP-RATES","V6-S-ST-JAN","V6-S-ST-SCOPE","V6-S-TIPI","V6-X-CAMIL-RICE"],"confidence":"MEDIUM","calculation_confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-F001","default_effective_rates":{"ICMS":"0","ICMS_OWN":"0.07","IPI":"0","II":"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","COFINS_IMPORT_ADDITIONAL":"0","ICMS_SUPPLIER_PRESUMED_CREDIT":"0","FECOEP":"0","IPI_IMPORT":"0"},"rate_evidence":{"ICMS":"sourced_selected_coefficient_or_scope","ICMS_OWN":"sourced_selected_coefficient_or_scope","IPI":"sourced_selected_coefficient_or_scope","II":"sourced_selected_coefficient_or_scope","PIS_UP":"sourced_selected_coefficient_or_scope","COFINS_UP":"sourced_selected_coefficient_or_scope","PIS_RETAIL":"sourced_selected_coefficient_or_scope","COFINS_RETAIL":"sourced_selected_coefficient_or_scope","PIS_CREDIT":"sourced_selected_coefficient_or_scope","COFINS_CREDIT":"sourced_selected_coefficient_or_scope","PIS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT_ADDITIONAL":"sourced_selected_coefficient_or_scope","ICMS_SUPPLIER_PRESUMED_CREDIT":"sourced_selected_coefficient_or_scope","FECOEP":"sourced_selected_coefficient_or_scope","IPI_IMPORT":"Not applicable: no finished import in this selected scenario."},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"notes":"Select the final-consumer exemption and retained input credit under Annex I Article 168; upstream selected basket treatment is 7% of full transaction value.","assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PRICES","A-V6-RICE-BEAN-CREDIT"],"origin_evidence_type":"representative_not_unit_verified","IPI_legal_status":"NT","purchase_family":"everyday_essentials"},{"product_id":"BR-F002","brand":"Camil","model":"Feijão Carioca Tipo1","variant":"Dry carioca beans,1 kg","model_year":null,"category_id":"food.grocery","tax_profile_id":"F02","ncm":"0713.33.99","classification_reason":"Other dried, shelled common beans (Phaseolus vulgaris). Carioca beans; final-consumer exemption and retained input credit under Annex I Article 169; selected upstream basket treatment is 7%.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm_assumed","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative non-ZFM domestic supplier in SP → SP retailer → consumer. Actual unit factory and invoicing entity are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"9.99","price_type":"retailer_reference","price_source_id":"V6-P002","price_source":"https://www.extramercado.com.br/produto/9461/feijao-carioca-tipo-1-camil-pacote-1kg","price_observed_date":"2026-09-14","price_last_checked_at":"2026-09-14","price_unavailable_reason":null,"price_notes":"Dated retail reference for the selected pack; see the source record for retrieval mode, exact locator and qualifications.","price_evidence_status":"retailer_reference","price_freshness":"dated_advertised_reference_not_live_checkout","price_geography":"Brazilian online price reference used as an SP tax anchor; not a guarantee for every SP delivery region. 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Actual unit factory and invoicing entity are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"6.99","price_type":"indexed_exact_product_root_locator","price_source_id":"V6-P010","price_source":"https://maisperto.bsb.br/","price_observed_date":"2026-09-14","price_last_checked_at":"2026-09-14","price_unavailable_reason":null,"price_notes":"Dated retail reference for the selected pack; see the source record for retrieval mode, exact locator and qualifications.","price_evidence_status":"indexed_exact_product_root_locator","price_freshness":"dated_advertised_reference_not_live_checkout","price_geography":"Brazilian online price reference used as an SP tax anchor; not a guarantee for every SP delivery region. Separately quoted freight is excluded.","selection_reason":"Representative everyday purchase illustrating plain sweet wheat biscuits: basket icms, ordinary contributions.","classification_attributes":{"weight_kg":"0.350","cocoa":false,"filling":false,"coating":false,"butter":false},"source_ids":["S008","S009","V5-S010","V6-P010","V6-S-BASKET","V6-S-FOOD-PC","V6-S-LC224","V6-S-MILK","V6-S-SP-RATES","V6-S-ST-JAN","V6-S-ST-SCOPE","V6-S-TIPI"],"confidence":"MEDIUM","calculation_confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-F010","default_effective_rates":{"ICMS":"0.07","ICMS_OWN":"0.07","IPI":"0","II":"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","COFINS_IMPORT":"0","COFINS_IMPORT_ADDITIONAL":"0","ICMS_SUPPLIER_PRESUMED_CREDIT":"0","FECOEP":"0","IPI_IMPORT":"0"},"rate_evidence":{"ICMS":"sourced_selected_coefficient_or_scope","ICMS_OWN":"sourced_selected_coefficient_or_scope","IPI":"sourced_selected_coefficient_or_scope","II":"sourced_selected_coefficient_or_scope","PIS_UP":"sourced_selected_coefficient_or_scope","COFINS_UP":"sourced_selected_coefficient_or_scope","PIS_RETAIL":"sourced_selected_coefficient_or_scope","COFINS_RETAIL":"sourced_selected_coefficient_or_scope","PIS_CREDIT":"sourced_selected_coefficient_or_scope","COFINS_CREDIT":"sourced_selected_coefficient_or_scope","PIS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT_ADDITIONAL":"sourced_selected_coefficient_or_scope","ICMS_SUPPLIER_PRESUMED_CREDIT":"sourced_selected_coefficient_or_scope","FECOEP":"sourced_selected_coefficient_or_scope","IPI_IMPORT":"Not applicable: no finished import in this selected scenario."},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"notes":"Selected plain wheat-based biscuit has no cocoa, filling, coating or butter. The basket description must match; this is not a blanket biscuit benefit.","assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PRICES"],"origin_evidence_type":"representative_not_unit_verified","IPI_legal_status":"0","purchase_family":"everyday_essentials"},{"product_id":"BR-D001","brand":"Coca-Cola","model":"Original","variant":"2 L nonreturnable PET","model_year":null,"category_id":"beverage.non_alcoholic","tax_profile_id":"D01","ncm":"2202.10.00","classification_reason":"Waters, including mineral and aerated waters, containing added sugar, sweetener or flavouring. Selected 2 L PET soft drink; match brand, container and volume to PMPF, and apply qualified output reductions plus per-litre minimums.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm_assumed","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative non-ZFM domestic supplier in SP → SP retailer → consumer. Actual unit factory and invoicing entity are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"12.49","price_type":"retailer_reference","price_source_id":"V6-P011","price_source":"https://www.extramercado.com.br/produto/453201/refrigerante-coca-cola-original-garrafa-2l","price_observed_date":"2026-09-14","price_last_checked_at":"2026-09-14","price_unavailable_reason":null,"price_notes":"Dated retail reference for the selected pack; see the source record for retrieval mode, exact locator and qualifications.","price_evidence_status":"retailer_reference","price_freshness":"dated_advertised_reference_not_live_checkout","price_geography":"Brazilian online price reference used as an SP tax anchor; not a guarantee for every SP delivery region. Separately quoted freight is excluded.","selection_reason":"Representative everyday purchase illustrating domestic soft drinks: qualified retail supply and pmpf.","classification_attributes":{"volume_litres":"2","container":"PET_nonreturnable"},"source_ids":["S012","V5-S010","V6-P011","V6-S-COLD-DEC","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-MILK","V6-S-PHARMA","V6-S-PMPF","V6-S-SP-RATES","V6-S-TIPI"],"confidence":"MEDIUM","calculation_confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-D001","default_effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","IPI":"0.0195","II":"0","PIS_UP":"0.01860176","COFINS_UP":"0.08540796","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0","COFINS_IMPORT":"0","COFINS_IMPORT_ADDITIONAL":"0","ICMS_SUPPLIER_PRESUMED_CREDIT":"0","FECOEP":"0","IPI_IMPORT":"0.026"},"rate_evidence":{"ICMS":"sourced_selected_coefficient_or_scope","ICMS_OWN":"sourced_selected_coefficient_or_scope","IPI":"sourced_selected_coefficient_or_scope","II":"sourced_selected_coefficient_or_scope","PIS_UP":"sourced_selected_coefficient_or_scope","COFINS_UP":"sourced_selected_coefficient_or_scope","PIS_RETAIL":"sourced_selected_coefficient_or_scope","COFINS_RETAIL":"sourced_selected_coefficient_or_scope","PIS_CREDIT":"sourced_selected_coefficient_or_scope","COFINS_CREDIT":"sourced_selected_coefficient_or_scope","PIS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT_ADDITIONAL":"sourced_selected_coefficient_or_scope","ICMS_SUPPLIER_PRESUMED_CREDIT":"sourced_selected_coefficient_or_scope","FECOEP":"sourced_selected_coefficient_or_scope","IPI_IMPORT":"Not applicable: no finished import in this selected scenario."},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":"03.010.01","notes":"Selected 2 L PET soft drink; match brand, container and volume to PMPF, and apply qualified output reductions plus per-litre minimums.","assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-COLD-QUALIFICATION","A-V6-MARGIN","A-V6-PMPF","A-V6-PRICES"],"origin_evidence_type":"representative_not_unit_verified","IPI_legal_status":"taxed_with_minimum","purchase_family":"everyday_essentials"},{"product_id":"BR-D002","brand":"Guaraná Antarctica","model":"Original","variant":"2 L nonreturnable PET","model_year":null,"category_id":"beverage.non_alcoholic","tax_profile_id":"D02","ncm":"2202.10.00","classification_reason":"Sweetened or flavoured waters of heading 2202.10.00. Selected guarana-seed qualification under NC 22-1; PMPF and cold-beverage regime apply. An ordinary-IPI alternative is supplied.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm_assumed","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative non-ZFM domestic supplier in SP → SP retailer → consumer. Actual unit factory and invoicing entity are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"8.79","price_type":"retailer_promotional_reference","price_source_id":"V6-P012","price_source":"https://www.extramercado.com.br/produto/44656/refrigerante-guarana-antarctica-garrafa-2l","price_observed_date":"2026-09-14","price_last_checked_at":"2026-09-14","price_unavailable_reason":null,"price_notes":"Dated retail reference for the selected pack; see the source record for retrieval mode, exact locator and qualifications.","price_evidence_status":"retailer_promotional_reference","price_freshness":"dated_advertised_reference_not_live_checkout","price_geography":"Brazilian online price reference used as an SP tax anchor; not a guarantee for every SP delivery region. Separately quoted freight is excluded.","selection_reason":"Representative everyday purchase illustrating domestic guarana soft drink: conditional ipi seed reduction.","classification_attributes":{"volume_litres":"2","container":"PET_nonreturnable","guarana_seed_eligible_assumed":true},"source_ids":["S012","V5-S010","V6-P012","V6-S-COLD-DEC","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-MILK","V6-S-PHARMA","V6-S-PMPF","V6-S-SP-RATES","V6-S-TIPI"],"confidence":"MEDIUM","calculation_confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-D002","default_effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","IPI":"0.00975","II":"0","PIS_UP":"0.01860176","COFINS_UP":"0.08540796","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0","COFINS_IMPORT":"0","COFINS_IMPORT_ADDITIONAL":"0","ICMS_SUPPLIER_PRESUMED_CREDIT":"0","FECOEP":"0","IPI_IMPORT":"0.026"},"rate_evidence":{"ICMS":"sourced_selected_coefficient_or_scope","ICMS_OWN":"sourced_selected_coefficient_or_scope","IPI":"sourced_selected_coefficient_or_scope","II":"sourced_selected_coefficient_or_scope","PIS_UP":"sourced_selected_coefficient_or_scope","COFINS_UP":"sourced_selected_coefficient_or_scope","PIS_RETAIL":"sourced_selected_coefficient_or_scope","COFINS_RETAIL":"sourced_selected_coefficient_or_scope","PIS_CREDIT":"sourced_selected_coefficient_or_scope","COFINS_CREDIT":"sourced_selected_coefficient_or_scope","PIS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT_ADDITIONAL":"sourced_selected_coefficient_or_scope","ICMS_SUPPLIER_PRESUMED_CREDIT":"sourced_selected_coefficient_or_scope","FECOEP":"sourced_selected_coefficient_or_scope","IPI_IMPORT":"Not applicable: no finished import in this selected scenario."},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":"03.010.01","notes":"Selected guarana-seed qualification under NC 22-1; PMPF and cold-beverage regime apply. An ordinary-IPI alternative is supplied.","assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-COLD-QUALIFICATION","A-V6-GUARANA","A-V6-MARGIN","A-V6-PMPF","A-V6-PRICES"],"origin_evidence_type":"representative_not_unit_verified","IPI_legal_status":"taxed_with_minimum","purchase_family":"everyday_essentials"},{"product_id":"BR-D003","brand":"Red Bull","model":"Energy Drink Original","variant":"250 ml can","model_year":null,"category_id":"beverage.non_alcoholic","tax_profile_id":"D03","ncm":"2202.99.00","classification_reason":"Other non-alcoholic beverages under 2202.99.00; selected Ex 04 energy drink. Ready-to-drink 250 ml energy beverage, not a concentrate or food supplement. Saved nonpreferential import route, actual-paid import credits and pack-specific PMPF.","classification_confidence":"HIGH","origin_type":"imported_finished_good_assumed","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative finished commercial import into SP, then SP retail resale; no preferential origin claimed.","alternative_tax_profile_ids":[],"reference_price_brl":"8.99","price_type":"indexed_exact_product_root_locator","price_source_id":"V6-P013","price_source":"https://www.semarentrega.com.br/","price_observed_date":"2026-09-14","price_last_checked_at":"2026-09-14","price_unavailable_reason":null,"price_notes":"Dated retail reference for the selected pack; see the source record for retrieval mode, exact locator and qualifications.","price_evidence_status":"indexed_exact_product_root_locator","price_freshness":"dated_advertised_reference_not_live_checkout","price_geography":"Brazilian online price reference used as an SP tax anchor; not a guarantee for every SP delivery region. Separately quoted freight is excluded.","selection_reason":"Representative everyday purchase illustrating imported energy drink: commercial import and pmpf.","classification_attributes":{"volume_litres":"0.250","container":"can","tipi_ex":"04","function":"ready_to_drink_energy"},"source_ids":["S012","V5-S010","V6-P013","V6-S-COLD-DEC","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-II-ENERGY-1","V6-S-II-ENERGY-2","V6-S-MILK","V6-S-PHARMA","V6-S-PMPF","V6-S-SP-RATES","V6-S-TARIFF-GATE","V6-S-TIPI"],"confidence":"MEDIUM","calculation_confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-D003","default_effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","IPI":"0.0195","II":"0.18","PIS_UP":"0.01860176","COFINS_UP":"0.08540796","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0331","COFINS_IMPORT":"0.1526","COFINS_IMPORT_ADDITIONAL":"0","ICMS_SUPPLIER_PRESUMED_CREDIT":"0","FECOEP":"0","IPI_IMPORT":"0.026"},"rate_evidence":{"ICMS":"sourced_selected_coefficient_or_scope","ICMS_OWN":"sourced_selected_coefficient_or_scope","IPI":"sourced_selected_coefficient_or_scope","II":"qualified_secondary_lookup","PIS_UP":"sourced_selected_coefficient_or_scope","COFINS_UP":"sourced_selected_coefficient_or_scope","PIS_RETAIL":"sourced_selected_coefficient_or_scope","COFINS_RETAIL":"sourced_selected_coefficient_or_scope","PIS_CREDIT":"sourced_selected_coefficient_or_scope","COFINS_CREDIT":"sourced_selected_coefficient_or_scope","PIS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT_ADDITIONAL":"sourced_selected_coefficient_or_scope","ICMS_SUPPLIER_PRESUMED_CREDIT":"sourced_selected_coefficient_or_scope","FECOEP":"sourced_selected_coefficient_or_scope","IPI_IMPORT":"Sourced raw import IPI coefficient; it does not inherit the domestic qualified-retailer reduction."},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":"03.013.00","notes":"Ready-to-drink 250 ml energy beverage, not a concentrate or food supplement. Saved nonpreferential import route, actual-paid import credits and pack-specific PMPF.","assumption_ids":["A-2026-TEST","A-CREDITS","A-CUSTOMS-35","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-COLD-QUALIFICATION","A-V6-MARGIN","A-V6-PMPF","A-V6-PRICES"],"origin_evidence_type":"representative_not_unit_verified","IPI_legal_status":"taxed_with_minimum","purchase_family":"everyday_essentials"},{"product_id":"BR-D004","brand":"Crystal","model":"Água Mineral Natural","variant":"Noncarbonated,500mlPET","model_year":null,"category_id":"beverage.non_alcoholic","tax_profile_id":"D04","ncm":"2201.10.00","classification_reason":"Mineral waters and aerated waters; selected Ex 01 natural mineral water. Noncarbonated natural mineral water is outside the selected federal cold-beverage regime and no longer in the selected SP water ST list.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm_assumed","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative non-ZFM domestic supplier in SP → SP retailer → consumer. Actual unit factory and invoicing entity are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"2.10","price_type":"indexed_exact_product_root_locator","price_source_id":"V6-P014","price_source":"https://www.supermercadoseconomico.com.br/","price_observed_date":"2026-09-14","price_last_checked_at":"2026-09-14","price_unavailable_reason":null,"price_notes":"Dated retail reference for the selected pack; see the source record for retrieval mode, exact locator and qualifications.","price_evidence_status":"indexed_exact_product_root_locator","price_freshness":"dated_advertised_reference_not_live_checkout","price_geography":"Brazilian online price reference used as an SP tax anchor; not a guarantee for every SP delivery region. Separately quoted freight is excluded.","selection_reason":"Representative everyday purchase illustrating natural mineral water: ordinary non-st retail.","classification_attributes":{"volume_litres":"0.5","carbonated":false,"tipi_ex":"01"},"source_ids":["S008","S009","S012","V5-S010","V6-P014","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-MILK","V6-S-SP-RATES","V6-S-ST-SCOPE","V6-S-ST-WATER","V6-S-TIPI"],"confidence":"MEDIUM","calculation_confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-D004","default_effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","IPI":"0","II":"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","COFINS_IMPORT":"0","COFINS_IMPORT_ADDITIONAL":"0","ICMS_SUPPLIER_PRESUMED_CREDIT":"0","FECOEP":"0","IPI_IMPORT":"0"},"rate_evidence":{"ICMS":"sourced_selected_coefficient_or_scope","ICMS_OWN":"sourced_selected_coefficient_or_scope","IPI":"sourced_selected_coefficient_or_scope","II":"sourced_selected_coefficient_or_scope","PIS_UP":"sourced_selected_coefficient_or_scope","COFINS_UP":"sourced_selected_coefficient_or_scope","PIS_RETAIL":"sourced_selected_coefficient_or_scope","COFINS_RETAIL":"sourced_selected_coefficient_or_scope","PIS_CREDIT":"sourced_selected_coefficient_or_scope","COFINS_CREDIT":"sourced_selected_coefficient_or_scope","PIS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT_ADDITIONAL":"sourced_selected_coefficient_or_scope","ICMS_SUPPLIER_PRESUMED_CREDIT":"sourced_selected_coefficient_or_scope","FECOEP":"sourced_selected_coefficient_or_scope","IPI_IMPORT":"Not applicable: no finished import in this selected scenario."},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"notes":"Noncarbonated natural mineral water is outside the selected federal cold-beverage regime and no longer in the selected SP water ST list.","assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PRICES"],"origin_evidence_type":"representative_not_unit_verified","IPI_legal_status":"NT","purchase_family":"everyday_essentials"},{"product_id":"BR-D005","brand":"Brahma","model":"Chopp","variant":"350 ml can, single unit","model_year":null,"category_id":"beverage.beer","tax_profile_id":"D05","ncm":"2203.00.00","classification_reason":"Beer made from malt. Ordinary domestic beer, not an assumed qualifying small special-beer producer. Selected 20% ICMS plus 2 percentage points of FECOEP; brands and packs retain distinct PMPF rows.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm_assumed","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative non-ZFM domestic supplier in SP → SP retailer → consumer. Actual unit factory and invoicing entity are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"3.85","price_type":"indexed_exact_product_root_locator","price_source_id":"V6-P015","price_source":"https://www.giassi.com.br/","price_observed_date":"2026-09-14","price_last_checked_at":"2026-09-14","price_unavailable_reason":null,"price_notes":"Dated retail reference for the selected pack; see the source record for retrieval mode, exact locator and qualifications.","price_evidence_status":"indexed_exact_product_root_locator","price_freshness":"dated_advertised_reference_not_live_checkout","price_geography":"Brazilian online price reference used as an SP tax anchor; not a guarantee for every SP delivery region. Separately quoted freight is excluded.","selection_reason":"Representative everyday purchase illustrating domestic beer: pmpf, cold-beverage regime and fecoep.","classification_attributes":{"volume_litres":"0.350","container":"can","alcoholic":true},"source_ids":["V5-S010","V6-P015","V6-S-COLD-DEC","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-MILK","V6-S-PHARMA","V6-S-PMPF","V6-S-SP-RATES","V6-S-TIPI"],"confidence":"MEDIUM","calculation_confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-D005","default_effective_rates":{"ICMS":"0.20","ICMS_OWN":"0.20","IPI":"0.02925","II":"0","PIS_UP":"0.01860176","COFINS_UP":"0.08540796","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0","COFINS_IMPORT":"0","COFINS_IMPORT_ADDITIONAL":"0","ICMS_SUPPLIER_PRESUMED_CREDIT":"0","FECOEP":"0.02","IPI_IMPORT":"0.039"},"rate_evidence":{"ICMS":"sourced_selected_coefficient_or_scope","ICMS_OWN":"sourced_selected_coefficient_or_scope","IPI":"sourced_selected_coefficient_or_scope","II":"sourced_selected_coefficient_or_scope","PIS_UP":"sourced_selected_coefficient_or_scope","COFINS_UP":"sourced_selected_coefficient_or_scope","PIS_RETAIL":"sourced_selected_coefficient_or_scope","COFINS_RETAIL":"sourced_selected_coefficient_or_scope","PIS_CREDIT":"sourced_selected_coefficient_or_scope","COFINS_CREDIT":"sourced_selected_coefficient_or_scope","PIS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT_ADDITIONAL":"sourced_selected_coefficient_or_scope","ICMS_SUPPLIER_PRESUMED_CREDIT":"sourced_selected_coefficient_or_scope","FECOEP":"sourced_selected_coefficient_or_scope","IPI_IMPORT":"Not applicable: no finished import in this selected scenario."},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":"03.021.03","notes":"Ordinary domestic beer, not an assumed qualifying small special-beer producer. Selected 20% ICMS plus 2 percentage points of FECOEP; brands and packs retain distinct PMPF rows.","assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-COLD-QUALIFICATION","A-V6-MARGIN","A-V6-PMPF","A-V6-PRICES"],"origin_evidence_type":"representative_not_unit_verified","IPI_legal_status":"taxed_with_minimum","purchase_family":"everyday_essentials"},{"product_id":"BR-D006","brand":"Heineken","model":"Lager","variant":"330 ml nonreturnable glass, single unit","model_year":null,"category_id":"beverage.beer","tax_profile_id":"D05","ncm":"2203.00.00","classification_reason":"Beer made from malt. Ordinary domestic beer, not an assumed qualifying small special-beer producer. Selected 20% ICMS plus 2 percentage points of FECOEP; brands and packs retain distinct PMPF rows.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm_assumed","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative non-ZFM domestic supplier in SP → SP retailer → consumer. Actual unit factory and invoicing entity are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"7.29","price_type":"retailer_category_exact_unit_reference","price_source_id":"V6-P016","price_source":"https://www.extramercado.com.br/especial/pink-cervejas","price_observed_date":"2026-09-14","price_last_checked_at":"2026-09-14","price_unavailable_reason":null,"price_notes":"Dated retail reference for the selected pack; see the source record for retrieval mode, exact locator and qualifications.","price_evidence_status":"retailer_category_exact_unit_reference","price_freshness":"dated_advertised_reference_not_live_checkout","price_geography":"Brazilian online price reference used as an SP tax anchor; not a guarantee for every SP delivery region. Separately quoted freight is excluded.","selection_reason":"Representative everyday purchase illustrating domestic beer: pmpf, cold-beverage regime and fecoep.","classification_attributes":{"volume_litres":"0.330","container":"glass_nonreturnable","alcoholic":true},"source_ids":["V5-S010","V6-P016","V6-S-COLD-DEC","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-MILK","V6-S-PHARMA","V6-S-PMPF","V6-S-SP-RATES","V6-S-TIPI"],"confidence":"MEDIUM","calculation_confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-D006","default_effective_rates":{"ICMS":"0.20","ICMS_OWN":"0.20","IPI":"0.02925","II":"0","PIS_UP":"0.01860176","COFINS_UP":"0.08540796","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0","COFINS_IMPORT":"0","COFINS_IMPORT_ADDITIONAL":"0","ICMS_SUPPLIER_PRESUMED_CREDIT":"0","FECOEP":"0.02","IPI_IMPORT":"0.039"},"rate_evidence":{"ICMS":"sourced_selected_coefficient_or_scope","ICMS_OWN":"sourced_selected_coefficient_or_scope","IPI":"sourced_selected_coefficient_or_scope","II":"sourced_selected_coefficient_or_scope","PIS_UP":"sourced_selected_coefficient_or_scope","COFINS_UP":"sourced_selected_coefficient_or_scope","PIS_RETAIL":"sourced_selected_coefficient_or_scope","COFINS_RETAIL":"sourced_selected_coefficient_or_scope","PIS_CREDIT":"sourced_selected_coefficient_or_scope","COFINS_CREDIT":"sourced_selected_coefficient_or_scope","PIS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT_ADDITIONAL":"sourced_selected_coefficient_or_scope","ICMS_SUPPLIER_PRESUMED_CREDIT":"sourced_selected_coefficient_or_scope","FECOEP":"sourced_selected_coefficient_or_scope","IPI_IMPORT":"Not applicable: no finished import in this selected scenario."},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":"03.021.01","notes":"Ordinary domestic beer, not an assumed qualifying small special-beer producer. Selected 20% ICMS plus 2 percentage points of FECOEP; brands and packs retain distinct PMPF rows.","assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-COLD-QUALIFICATION","A-V6-MARGIN","A-V6-PMPF","A-V6-PRICES"],"origin_evidence_type":"representative_not_unit_verified","IPI_legal_status":"taxed_with_minimum","purchase_family":"everyday_essentials"},{"product_id":"BR-P001","brand":"EMS","model":"Paracetamol Genérico","variant":"750 mg,20 tablets","model_year":null,"category_id":"pharmacy.otc","tax_profile_id":"P01","ncm":"3004.90.45","classification_reason":"Medicaments containing paracetamol or bromopride under 3004.90.45. The official subitem is within the 2924–2926 compound branch, not 2914. The selected retail paracetamol is a registered generic and uses the 12% SP generic-medicine provision.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm_assumed","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative non-ZFM domestic supplier in SP → SP retailer → consumer. Actual unit factory and invoicing entity are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"5.93","price_type":"advertised_out_of_stock_reference","price_source_id":"V6-P017","price_source":"https://www.drogariasaopaulo.com.br/paracetamol-750mg-generico-ems-20-comprimidos/p","price_observed_date":"2026-09-14","price_last_checked_at":"2026-09-14","price_unavailable_reason":null,"price_notes":"Dated retail reference for the selected pack; see the source record for retrieval mode, exact locator and qualifications.","price_evidence_status":"advertised_out_of_stock_reference","price_freshness":"dated_advertised_reference_not_live_checkout","price_geography":"Brazilian online price reference used as an SP tax anchor; not a guarantee for every SP delivery region. Separately quoted freight is excluded.","selection_reason":"Representative everyday purchase illustrating generic paracetamol: specific ncm and sp generic-medicine rate.","classification_attributes":{"medicine":true,"generic":true,"active_ingredient":"paracetamol","tablet_count":20,"strength_mg":"750"},"source_ids":["V5-S010","V6-P017","V6-S-CMED","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-MILK","V6-S-PHARMA","V6-S-PHARMA-CREDIT","V6-S-SP-RATES","V6-S-ST-JAN","V6-S-ST-SCOPE","V6-S-TIPI"],"confidence":"MEDIUM","calculation_confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-P001","default_effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","IPI":"0","II":"0","PIS_UP":"0.021","COFINS_UP":"0.099","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0","COFINS_IMPORT":"0","COFINS_IMPORT_ADDITIONAL":"0","ICMS_SUPPLIER_PRESUMED_CREDIT":"0","FECOEP":"0","IPI_IMPORT":"0"},"rate_evidence":{"ICMS":"sourced_selected_coefficient_or_scope","ICMS_OWN":"sourced_selected_coefficient_or_scope","IPI":"sourced_selected_coefficient_or_scope","II":"sourced_selected_coefficient_or_scope","PIS_UP":"sourced_selected_coefficient_or_scope","COFINS_UP":"sourced_selected_coefficient_or_scope","PIS_RETAIL":"sourced_selected_coefficient_or_scope","COFINS_RETAIL":"sourced_selected_coefficient_or_scope","PIS_CREDIT":"sourced_selected_coefficient_or_scope","COFINS_CREDIT":"sourced_selected_coefficient_or_scope","PIS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT_ADDITIONAL":"sourced_selected_coefficient_or_scope","ICMS_SUPPLIER_PRESUMED_CREDIT":"sourced_selected_coefficient_or_scope","FECOEP":"sourced_selected_coefficient_or_scope","IPI_IMPORT":"Not applicable: no finished import in this selected scenario."},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"notes":"The official subitem is within the 2924–2926 compound branch, not 2914. The selected retail paracetamol is a registered generic and uses the 12% SP generic-medicine provision.","assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PHARMA","A-V6-PRICES"],"origin_evidence_type":"representative_not_unit_verified","IPI_legal_status":"0","purchase_family":"everyday_essentials"},{"product_id":"BR-P002","brand":"Advil","model":"Extra Alívio","variant":"Ibuprofen400 mg,8 softcapsules","model_year":null,"category_id":"pharmacy.otc","tax_profile_id":"P02","ncm":"3004.90.29","classification_reason":"Other retail medicaments within the 2916–2920 compound branch, 3004.90.29. Selected ibuprofen and citric-acid/bicarbonate preparations; pharmaceutical concentrated contributions and ordinary 18% SP ICMS. 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Actual unit factory and invoicing entity are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"22.93","price_type":"retailer_reference","price_source_id":"V6-P018","price_source":"https://www.drogasil.com.br/advil-extra-alivio-400mg-analgesico-blister-com-8-capsulas-gelatinosas.html","price_observed_date":"2026-09-14","price_last_checked_at":"2026-09-14","price_unavailable_reason":null,"price_notes":"Dated retail reference for the selected pack; see the source record for retrieval mode, exact locator and qualifications.","price_evidence_status":"retailer_reference","price_freshness":"dated_advertised_reference_not_live_checkout","price_geography":"Brazilian online price reference used as an SP tax anchor; not a guarantee for every SP delivery region. Separately quoted freight is excluded.","selection_reason":"Representative everyday purchase illustrating branded otc medicines: organic-acid compound branch.","classification_attributes":{"medicine":true,"generic":false,"active_ingredient":"ibuprofen","count":8,"strength_mg":"400","gtin":"7896009498428"},"source_ids":["S012","V5-S010","V6-P018","V6-S-CMED","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-MILK","V6-S-PHARMA","V6-S-PHARMA-CREDIT","V6-S-SP-RATES","V6-S-ST-JAN","V6-S-ST-SCOPE","V6-S-TIPI"],"confidence":"MEDIUM","calculation_confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-P002","default_effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","IPI":"0","II":"0","PIS_UP":"0.021","COFINS_UP":"0.099","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0","COFINS_IMPORT":"0","COFINS_IMPORT_ADDITIONAL":"0","ICMS_SUPPLIER_PRESUMED_CREDIT":"0","FECOEP":"0","IPI_IMPORT":"0"},"rate_evidence":{"ICMS":"sourced_selected_coefficient_or_scope","ICMS_OWN":"sourced_selected_coefficient_or_scope","IPI":"sourced_selected_coefficient_or_scope","II":"sourced_selected_coefficient_or_scope","PIS_UP":"sourced_selected_coefficient_or_scope","COFINS_UP":"sourced_selected_coefficient_or_scope","PIS_RETAIL":"sourced_selected_coefficient_or_scope","COFINS_RETAIL":"sourced_selected_coefficient_or_scope","PIS_CREDIT":"sourced_selected_coefficient_or_scope","COFINS_CREDIT":"sourced_selected_coefficient_or_scope","PIS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT_ADDITIONAL":"sourced_selected_coefficient_or_scope","ICMS_SUPPLIER_PRESUMED_CREDIT":"sourced_selected_coefficient_or_scope","FECOEP":"sourced_selected_coefficient_or_scope","IPI_IMPORT":"Not applicable: no finished import in this selected scenario."},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"notes":"Selected ibuprofen and citric-acid/bicarbonate preparations; pharmaceutical concentrated contributions and ordinary 18% SP ICMS. Classification remains formulation-dependent.","assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PHARMA","A-V6-PRICES"],"origin_evidence_type":"representative_not_unit_verified","IPI_legal_status":"0","purchase_family":"everyday_essentials"},{"product_id":"BR-P003","brand":"Claritin","model":"Loratadina","variant":"10 mg,12 tablets","model_year":null,"category_id":"pharmacy.otc","tax_profile_id":"P03","ncm":"3004.90.69","classification_reason":"Other retail medicaments under 3004.90.69. Selected loratadine medicine. The Benegrip co-pack uses this as a provisional principal-component classification; its exact packaged classification is unresolved and explicitly LOW confidence.","classification_confidence":"MEDIUM","origin_type":"domestic_non_zfm_assumed","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative non-ZFM domestic supplier in SP → SP retailer → consumer. Actual unit factory and invoicing entity are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"22.29","price_type":"retailer_reference","price_source_id":"V6-P019","price_source":"https://www.drogaraia.com.br/claritin-10-mg-12-comprimidos.html","price_observed_date":"2026-09-14","price_last_checked_at":"2026-09-14","price_unavailable_reason":null,"price_notes":"Dated retail reference for the selected pack; see the source record for retrieval mode, exact locator and qualifications.","price_evidence_status":"retailer_reference","price_freshness":"dated_advertised_reference_not_live_checkout","price_geography":"Brazilian online price reference used as an SP tax anchor; not a guarantee for every SP delivery region. Separately quoted freight is excluded.","selection_reason":"Representative everyday purchase illustrating branded otc medicines: selected nitrogen heterocyclic branch.","classification_attributes":{"medicine":true,"generic":false,"active_ingredient":"loratadine","count":12,"strength_mg":"10","gtin":"7891106912778"},"source_ids":["S012","V5-S010","V6-P019","V6-S-CMED","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-MILK","V6-S-PHARMA","V6-S-PHARMA-CREDIT","V6-S-SP-RATES","V6-S-ST-JAN","V6-S-ST-SCOPE","V6-S-TIPI"],"confidence":"MEDIUM","calculation_confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-P003","default_effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","IPI":"0","II":"0","PIS_UP":"0.021","COFINS_UP":"0.099","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0","COFINS_IMPORT":"0","COFINS_IMPORT_ADDITIONAL":"0","ICMS_SUPPLIER_PRESUMED_CREDIT":"0","FECOEP":"0","IPI_IMPORT":"0"},"rate_evidence":{"ICMS":"sourced_selected_coefficient_or_scope","ICMS_OWN":"sourced_selected_coefficient_or_scope","IPI":"sourced_selected_coefficient_or_scope","II":"sourced_selected_coefficient_or_scope","PIS_UP":"sourced_selected_coefficient_or_scope","COFINS_UP":"sourced_selected_coefficient_or_scope","PIS_RETAIL":"sourced_selected_coefficient_or_scope","COFINS_RETAIL":"sourced_selected_coefficient_or_scope","PIS_CREDIT":"sourced_selected_coefficient_or_scope","COFINS_CREDIT":"sourced_selected_coefficient_or_scope","PIS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT_ADDITIONAL":"sourced_selected_coefficient_or_scope","ICMS_SUPPLIER_PRESUMED_CREDIT":"sourced_selected_coefficient_or_scope","FECOEP":"sourced_selected_coefficient_or_scope","IPI_IMPORT":"Not applicable: no finished import in this selected scenario."},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"notes":"Selected loratadine medicine. The Benegrip co-pack uses this as a provisional principal-component classification; its exact packaged classification is unresolved and explicitly LOW confidence.","assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PHARMA","A-V6-PRICES"],"origin_evidence_type":"representative_not_unit_verified","IPI_legal_status":"0","purchase_family":"everyday_essentials"},{"product_id":"BR-P004","brand":"Eno","model":"Sal de Fruta Abacaxi","variant":"2sachets×5 g","model_year":null,"category_id":"pharmacy.otc","tax_profile_id":"P02","ncm":"3004.90.29","classification_reason":"Other retail medicaments within the 2916–2920 compound branch, 3004.90.29. Selected ibuprofen and citric-acid/bicarbonate preparations; pharmaceutical concentrated contributions and ordinary 18% SP ICMS. Classification remains formulation-dependent.","classification_confidence":"MEDIUM","origin_type":"domestic_non_zfm_assumed","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative non-ZFM domestic supplier in SP → SP retailer → consumer. Actual unit factory and invoicing entity are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"3.79","price_type":"retailer_promotional_total","price_source_id":"V6-P020","price_source":"https://www.ultrafarma.com.br/sal-de-fruta-eno-sabor-abacaxi-com-2-envelopes-de-5g","price_observed_date":"2026-09-14","price_last_checked_at":"2026-09-14","price_unavailable_reason":null,"price_notes":"Dated retail reference for the selected pack; see the source record for retrieval mode, exact locator and qualifications.","price_evidence_status":"retailer_promotional_total","price_freshness":"dated_advertised_reference_not_live_checkout","price_geography":"Brazilian online price reference used as an SP tax anchor; not a guarantee for every SP delivery region. Separately quoted freight is excluded.","selection_reason":"Representative everyday purchase illustrating branded otc medicines: organic-acid compound branch.","classification_attributes":{"medicine":true,"generic":false,"active_ingredients":["citric_acid","sodium_bicarbonate","sodium_carbonate"],"pack_count":2,"grams_each":"5","gtin":"7896015521646"},"source_ids":["S012","V5-S010","V6-P020","V6-S-CMED","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-MILK","V6-S-PHARMA","V6-S-PHARMA-CREDIT","V6-S-SP-RATES","V6-S-ST-JAN","V6-S-ST-SCOPE","V6-S-TIPI"],"confidence":"MEDIUM","calculation_confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-P004","default_effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","IPI":"0","II":"0","PIS_UP":"0.021","COFINS_UP":"0.099","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0","COFINS_IMPORT":"0","COFINS_IMPORT_ADDITIONAL":"0","ICMS_SUPPLIER_PRESUMED_CREDIT":"0","FECOEP":"0","IPI_IMPORT":"0"},"rate_evidence":{"ICMS":"sourced_selected_coefficient_or_scope","ICMS_OWN":"sourced_selected_coefficient_or_scope","IPI":"sourced_selected_coefficient_or_scope","II":"sourced_selected_coefficient_or_scope","PIS_UP":"sourced_selected_coefficient_or_scope","COFINS_UP":"sourced_selected_coefficient_or_scope","PIS_RETAIL":"sourced_selected_coefficient_or_scope","COFINS_RETAIL":"sourced_selected_coefficient_or_scope","PIS_CREDIT":"sourced_selected_coefficient_or_scope","COFINS_CREDIT":"sourced_selected_coefficient_or_scope","PIS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT_ADDITIONAL":"sourced_selected_coefficient_or_scope","ICMS_SUPPLIER_PRESUMED_CREDIT":"sourced_selected_coefficient_or_scope","FECOEP":"sourced_selected_coefficient_or_scope","IPI_IMPORT":"Not applicable: no finished import in this selected scenario."},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"notes":"Selected ibuprofen and citric-acid/bicarbonate preparations; pharmaceutical concentrated contributions and ordinary 18% SP ICMS. Classification remains formulation-dependent.","assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PHARMA","A-V6-PRICES"],"origin_evidence_type":"representative_not_unit_verified","IPI_legal_status":"0","purchase_family":"everyday_essentials"},{"product_id":"BR-P005","brand":"Centrum","model":"Essencial","variant":"Food supplement,30 tablets","model_year":null,"category_id":"pharmacy.supplement","tax_profile_id":"P04","ncm":"2106.90.30","classification_reason":"Food supplements under 2106.90.30. The selected Centrum product is explicitly a food supplement. Do not apply medicine-only 3004 concentrated contributions or the generic-medicine ICMS rate.","classification_confidence":"MEDIUM","origin_type":"domestic_non_zfm_assumed","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative non-ZFM domestic supplier in SP → SP retailer → consumer. Actual unit factory and invoicing entity are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"24.90","price_type":"retailer_reference","price_source_id":"V6-P021","price_source":"https://www.drogasil.com.br/centrum-essencial-30-comprimidos.html","price_observed_date":"2026-09-14","price_last_checked_at":"2026-09-14","price_unavailable_reason":null,"price_notes":"Dated retail reference for the selected pack; see the source record for retrieval mode, exact locator and qualifications.","price_evidence_status":"retailer_reference","price_freshness":"dated_advertised_reference_not_live_checkout","price_geography":"Brazilian online price reference used as an SP tax anchor; not a guarantee for every SP delivery region. Separately quoted freight is excluded.","selection_reason":"Representative everyday purchase illustrating vitamin/mineral food supplement, not a medicine.","classification_attributes":{"medicine":false,"food_supplement":true,"tablets":30,"composition_type":"vitamins_and_minerals"},"source_ids":["S008","S009","S012","V5-S010","V6-P021","V6-S-FOOD-PC","V6-S-MILK","V6-S-PHARMA","V6-S-SP-RATES","V6-S-TIPI"],"confidence":"MEDIUM","calculation_confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-P005","default_effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","IPI":"0","II":"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","COFINS_IMPORT":"0","COFINS_IMPORT_ADDITIONAL":"0","ICMS_SUPPLIER_PRESUMED_CREDIT":"0","FECOEP":"0","IPI_IMPORT":"0"},"rate_evidence":{"ICMS":"sourced_selected_coefficient_or_scope","ICMS_OWN":"sourced_selected_coefficient_or_scope","IPI":"sourced_selected_coefficient_or_scope","II":"sourced_selected_coefficient_or_scope","PIS_UP":"sourced_selected_coefficient_or_scope","COFINS_UP":"sourced_selected_coefficient_or_scope","PIS_RETAIL":"sourced_selected_coefficient_or_scope","COFINS_RETAIL":"sourced_selected_coefficient_or_scope","PIS_CREDIT":"sourced_selected_coefficient_or_scope","COFINS_CREDIT":"sourced_selected_coefficient_or_scope","PIS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT_ADDITIONAL":"sourced_selected_coefficient_or_scope","ICMS_SUPPLIER_PRESUMED_CREDIT":"sourced_selected_coefficient_or_scope","FECOEP":"sourced_selected_coefficient_or_scope","IPI_IMPORT":"Not applicable: no finished import in this selected scenario."},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"notes":"The selected Centrum product is explicitly a food supplement. Do not apply medicine-only 3004 concentrated contributions or the generic-medicine ICMS rate.","assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PRICES"],"origin_evidence_type":"representative_not_unit_verified","IPI_legal_status":"0","purchase_family":"everyday_essentials"},{"product_id":"BR-P006","brand":"Benegrip","model":"Tradicional","variant":"20 tablets,green/yellow co-pack","model_year":null,"category_id":"pharmacy.otc","tax_profile_id":"P03","ncm":"3004.90.69","classification_reason":"Provisional 3004.90.69 principal-component scenario based on dipyrone/chlorpheniramine chemistry and retail medicament form. The green/yellow co-pack also contains caffeine. An exact-GTIN commercial directory reports 3004.50.90, whose vitamin heading is not supported by the retrieved composition. No exact official co-pack decision was located; resolve hierarchy and set treatment before claiming SKU-level classification.","classification_confidence":"LOW","origin_type":"domestic_non_zfm_assumed","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":"Brainfarma","origin_assumption":"Representative non-ZFM domestic supplier in SP → SP retailer → consumer. Actual unit factory and invoicing entity are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"41.99","price_type":"retailer_advertised_promotional_total","price_source_id":"V6-P022","price_source":"https://www.extrafarma.com.br/benegrip-com-20-comprimidos/p","price_observed_date":"2026-09-14","price_last_checked_at":"2026-09-14","price_unavailable_reason":null,"price_notes":"Extrafarma exact 20-tablet page showed R$41.99; the crossed-out R$44.78 is not used. The latest page reading supersedes earlier indexed price leads.","price_evidence_status":"retailer_page_read","price_freshness":"dated_advertised_reference_not_live_checkout","price_geography":"Brazilian online price reference used as an SP tax anchor; not a guarantee for every SP delivery region. 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Selected dishwashing liquid, laundry powder and multipurpose cleaner; ordinary 3.25% IPI and non-ST SP retail route.","classification_confidence":"HIGH","origin_type":"domestic_non_zfm_assumed","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"Representative non-ZFM domestic supplier in SP → SP retailer → consumer. Actual unit factory and invoicing entity are not certified.","alternative_tax_profile_ids":[],"reference_price_brl":"5.69","price_type":"indexed_nonmember_reference","price_source_id":"V6-P028","price_source":"https://www.supermercadoseconomico.com.br/","price_observed_date":"2026-09-14","price_last_checked_at":"2026-09-14","price_unavailable_reason":null,"price_notes":"Dated retail reference for the selected pack; see the source record for retrieval mode, exact locator and qualifications.","price_evidence_status":"indexed_nonmember_reference","price_freshness":"dated_advertised_reference_not_live_checkout","price_geography":"Brazilian online price reference used as an SP tax anchor; not a guarantee for every SP delivery region. Separately quoted freight is excluded.","selection_reason":"Representative everyday purchase illustrating retail washing and cleaning preparations.","classification_attributes":{"volume_litres":"0.5","retail_washing_preparation":true},"source_ids":["S008","S009","S012","V5-S010","V6-P028","V6-S-FOOD-PC","V6-S-MILK","V6-S-SP-RATES","V6-S-ST-CLEAN","V6-S-ST-SCOPE","V6-S-TIPI"],"confidence":"MEDIUM","calculation_confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-L006","default_effective_rates":{"ICMS":"0.18","ICMS_OWN":"0.18","IPI":"0.0325","II":"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","COFINS_IMPORT":"0","COFINS_IMPORT_ADDITIONAL":"0","ICMS_SUPPLIER_PRESUMED_CREDIT":"0","FECOEP":"0","IPI_IMPORT":"0"},"rate_evidence":{"ICMS":"sourced_selected_coefficient_or_scope","ICMS_OWN":"sourced_selected_coefficient_or_scope","IPI":"sourced_selected_coefficient_or_scope","II":"sourced_selected_coefficient_or_scope","PIS_UP":"sourced_selected_coefficient_or_scope","COFINS_UP":"sourced_selected_coefficient_or_scope","PIS_RETAIL":"sourced_selected_coefficient_or_scope","COFINS_RETAIL":"sourced_selected_coefficient_or_scope","PIS_CREDIT":"sourced_selected_coefficient_or_scope","COFINS_CREDIT":"sourced_selected_coefficient_or_scope","PIS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT":"sourced_selected_coefficient_or_scope","COFINS_IMPORT_ADDITIONAL":"sourced_selected_coefficient_or_scope","ICMS_SUPPLIER_PRESUMED_CREDIT":"sourced_selected_coefficient_or_scope","FECOEP":"sourced_selected_coefficient_or_scope","IPI_IMPORT":"Not applicable: no finished import in this selected scenario."},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS"],"cest":null,"notes":"Selected dishwashing liquid, laundry powder and multipurpose cleaner; ordinary 3.25% IPI and non-ST SP retail route.","assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PRICES"],"origin_evidence_type":"representative_not_unit_verified","IPI_legal_status":"taxed","purchase_family":"everyday_essentials"},{"product_id":"BR-T015","brand":"Apple","model":"iPhone 18 Pro","variant":"512 GB, unlocked","model_year":2026,"category_id":"technology.smartphone","tax_profile_id":"T01","ncm":"8517.13.00","classification_reason":"Portable cellular smartphone with an operating system and applications: NCM 8517.13.00, CEST 21.053.01. A folding display does not change the selected primary smartphone function. This is a researched classification, not an exact-unit customs ruling.","classification_confidence":"HIGH","origin_type":"imported_finished_good","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"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.","alternative_tax_profile_ids":[],"reference_price_brl":"13499","price_type":"official_store_preorder_list","price_source_id":"V61-P-BR-T015","price_source":"https://www.apple.com/br/shop/buy-iphone/iphone-18-pro/tela-de-6,3-polegadas-512gb-prateado","price_observed_date":"2026-09-16","price_last_checked_at":"2026-09-16","price_unavailable_reason":null,"selection_reason":"Requested 512 GB model; reuses the ordinary imported smartphone scenario.","classification_attributes":{"primary_function":"smartphone","storage_gb":512,"unlocked":true,"foldable":false,"color":"Prateado"},"source_ids":["V61-P-BR-T015","V61-P-BR-T015-SPECS","V61-S-NCM","V61-S-IVA"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Version 0.6.1 addition. Announced Brazilian list price, modeled using the saved SP tax scenario of 2026-09-12. Not a verified sale or forecast of launch-date taxes.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Preço de tabela para 512 GB, prateado, sem desconto à vista, troca ou financiamento. Em pré-venda; disponibilidade anunciada para 18/09/2026.","price_evidence_status":"page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-T015","price_freshness":"announced_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_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"},"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"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":"21.053.01","classification_and_scenario_notes":["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.","Preço anunciado consultado em 16/09/2026; cálculo com regras de 12/09/2026. Não projeta os impostos na data futura de entrega."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.6.1","evidence_checked_at":"2026-09-16","availability_status":"preorder","announced_available_from":"2026-09-18"},{"product_id":"BR-T016","brand":"Apple","model":"iPhone Duo","variant":"512 GB, unlocked","model_year":2026,"category_id":"technology.smartphone","tax_profile_id":"T01","ncm":"8517.13.00","classification_reason":"Portable cellular smartphone with an operating system and applications: NCM 8517.13.00, CEST 21.053.01. A folding display does not change the selected primary smartphone function. This is a researched classification, not an exact-unit customs ruling.","classification_confidence":"HIGH","origin_type":"imported_finished_good","country_of_manufacture":null,"brazil_production_location":null,"manufacturer_or_importer":null,"origin_assumption":"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.","alternative_tax_profile_ids":[],"reference_price_brl":"23499","price_type":"official_store_announced_list","price_source_id":"V61-P-BR-T016","price_source":"https://www.apple.com/br/shop/buy-iphone/iphone-duo/tela-de-7,6-polegadas-512gb-branco-estrela","price_observed_date":"2026-09-16","price_last_checked_at":"2026-09-16","price_unavailable_reason":null,"selection_reason":"Requested 512 GB model; reuses the ordinary imported smartphone scenario.","classification_attributes":{"primary_function":"smartphone","storage_gb":512,"unlocked":true,"foldable":true,"color":"Branco-estrela"},"source_ids":["V61-P-BR-T016","V61-P-BR-T016-SPECS","V61-S-NCM","V61-S-IVA"],"confidence":"MEDIUM","public_calculator_status":"EDUCATIONAL_ESTIMATE","notes":"Version 0.6.1 addition. Announced Brazilian list price, modeled using the saved SP tax scenario of 2026-09-12. Not a verified sale or forecast of launch-date taxes.","manufacturer_importer_identification_status":"Commercial brand known; exact invoicing legal entity / manufacturer-importer CNPJ not established.","price_notes":"Preço de tabela anunciado para 512 GB, branco-estrela, sem desconto à vista, troca ou financiamento. Pré-venda a partir de 16/10/2026 e disponibilidade anunciada para 23/10/2026; ainda não disponível na data da pesquisa.","price_evidence_status":"page_read","reference_state":"SP","educational_ready":true,"actual_sale_verified":false,"default_scenario_id":"EDU-BR-T016","price_freshness":"announced_reference_not_checkout_guarantee","price_geography":"Brazil reference-price anchor; tax scenario is São Paulo. Shipping and postcode-specific availability are not modeled.","calculation_confidence":"MEDIUM","default_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"},"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"},"default_tax_family_ids":["IPI","ICMS","PIS","COFINS","II"],"cest":"21.053.01","classification_and_scenario_notes":["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.","Preço anunciado consultado em 16/09/2026; cálculo com regras de 12/09/2026. Não projeta os impostos na data futura de entrega."],"origin_evidence_type":"representative_supply_route_not_unit_verified","display_badge_pt_BR":"Estimativa didática • São Paulo","data_added_in":"0.6.1","evidence_checked_at":"2026-09-16","availability_status":"announced","announced_available_from":"2026-10-23"}],"tax_profiles":[{"tax_profile_id":"V01","name":"Domestic flex ICE, up to 1.0 L","description":"Domestic flex ICE, up to 1.0 L; parameterized rather than SKU-specific.","category_id":"vehicle.passenger","subcategory":"passenger","ncm":"8703.21.00","ncm_description":"Passenger motor vehicles, spark ignition, cylinder capacity not exceeding 1,000 cm³","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"vehicle_heading":"8703 passenger, not 8704 pickup","fuel":"flex","spark_ignition":true,"external_charge":false,"mover_inputs_required":["CAT_Renavam_version","certified_power_kw_and_test_standard","efficiency_group","running_order_mass_kg","certified_MJ_per_km","safety_bonus_eligibility","recycling_level","sustainable_registration","production_or_customs_event_date"],"engine_cc_max_inclusive":1000},"origin_type":"domestic_non_zfm","manufacturing_import_scenario":{"finished_good_route":"domestic_non_zfm","default_sales_path":"manufacturer_or_importer_to_SP_reseller_to_consumer","alternate_sales_path":"direct manufacturer/importer to SP consumer; recompute ICMS/IPI bases and remove subsequent-operation ST"},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["vehicle_monophase","SP_vehicle_ST","MOVER"],"cest":null,"effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["S002","S004","S005","S006","S007","S008","S009","S011","S012","S014","S015","S018","S022","S023","S024","S025","S026","S036"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"Educational representative treatment; runtime selector reads resolved scenarios. One profile serves Polo Track and Onix 1.0. Actual IPI differs through certified attributes; a sustainable-car zero is an override, not assumed from model name.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-IPI-V-MOVER","R-IPI-V-SUSTAIN","R-PIS-V-MONO","R-COFINS-V-MONO","R-PIS-V-DEALER","R-COFINS-V-DEALER","R-SP-ICMS-VEH12","R-SP-ST-VEH","R-IS-VEH-FUTURE","R-SP-ICMS-18","R-PIS-IMPORT-V","R-COFINS-IMPORT-V"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-V001","EDU-BR-V002","EDU-BR-V009","EDU-BR-V010","EDU-BR-V011","EDU-BR-V012","EDU-BR-V013","EDU-BR-V017"],"scenario_selection_policy":"Choose origin/regime profile, then product override or shared representative MOVER proxy, then SP snapshot rates.","representative_rule_sources":["E008","E009","EP001","P001","P002","S002","S003","S004","S007","S008","S009","S010","S011","S012","S014","S023","V4-P001","V4-P002","V4-P003","V4-P004","V4-P005","V4-P006","V4-P007","V4-P012","V4-P013","V4-S002","V4-S003","V4-S010"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-MOVER-PROXY","A-ORIGIN","A-SP-CHAIN","A-V4-POWER","A-VEHICLE-MARGIN","A-VEHICLE-ST"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"V02","name":"Domestic flex ICE, over 1.0 to 1.5 L","description":"Domestic flex ICE, over 1.0 to 1.5 L; parameterized rather than SKU-specific.","category_id":"vehicle.passenger","subcategory":"passenger","ncm":"8703.22.10","ncm_description":"Passenger motor vehicles, spark ignition, over 1,000 to 1,500 cm³, seating at most six including driver","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"vehicle_heading":"8703 passenger, not 8704 pickup","fuel":"flex","spark_ignition":true,"external_charge":false,"mover_inputs_required":["CAT_Renavam_version","certified_power_kw_and_test_standard","efficiency_group","running_order_mass_kg","certified_MJ_per_km","safety_bonus_eligibility","recycling_level","sustainable_registration","production_or_customs_event_date"],"engine_cc_min_exclusive":1000,"engine_cc_max_inclusive":1500,"max_seats_including_driver":6},"origin_type":"domestic_non_zfm","manufacturing_import_scenario":{"finished_good_route":"domestic_non_zfm","default_sales_path":"manufacturer_or_importer_to_SP_reseller_to_consumer","alternate_sales_path":"direct manufacturer/importer to SP consumer; recompute ICMS/IPI bases and remove subsequent-operation ST"},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["vehicle_monophase","SP_vehicle_ST","MOVER"],"cest":null,"effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["S002","S004","S005","S006","S007","S008","S009","S011","S012","S014","S015","S018","S022","S023","S024","S025","S026","S036"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"Educational representative treatment; runtime selector reads resolved scenarios. Exact T-Cross displacement requires confirmation; marketing 250 TSI is torque branding, not cubic capacity.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-IPI-V-MOVER","R-IPI-V-SUSTAIN","R-PIS-V-MONO","R-COFINS-V-MONO","R-PIS-V-DEALER","R-COFINS-V-DEALER","R-SP-ICMS-VEH12","R-SP-ST-VEH","R-IS-VEH-FUTURE","R-SP-ICMS-18","R-PIS-IMPORT-V","R-COFINS-IMPORT-V"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-V003","EDU-BR-V014","EDU-BR-V015"],"scenario_selection_policy":"Choose origin/regime profile, then product override or shared representative MOVER proxy, then SP snapshot rates.","representative_rule_sources":["EP002","P003","S002","S003","S004","S007","S008","S009","S010","S011","S012","S014","S023","V4-P008","V4-P009","V4-P010","V4-S002","V4-S003","V4-S010"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-MOVER-PROXY","A-ORIGIN","A-SP-CHAIN","A-V4-POWER","A-VEHICLE-MARGIN","A-VEHICLE-ST"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"V03","name":"Domestic full HEV flex","description":"Domestic full HEV flex; parameterized rather than SKU-specific.","category_id":"vehicle.passenger","subcategory":"passenger","ncm":"8703.40.00","ncm_description":"Passenger motor vehicles with spark-ignition and electric propulsion, not externally rechargeable","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"vehicle_heading":"8703 passenger, not 8704 pickup","fuel":"flex","spark_ignition":true,"external_charge":false,"mover_inputs_required":["CAT_Renavam_version","certified_power_kw_and_test_standard","efficiency_group","running_order_mass_kg","certified_MJ_per_km","safety_bonus_eligibility","recycling_level","sustainable_registration","production_or_customs_event_date"],"propulsion":"HEV_flex","can_drive_electrically":true},"origin_type":"domestic_non_zfm","manufacturing_import_scenario":{"finished_good_route":"domestic_non_zfm","default_sales_path":"manufacturer_or_importer_to_SP_reseller_to_consumer","alternate_sales_path":"direct manufacturer/importer to SP consumer; recompute ICMS/IPI bases and remove subsequent-operation ST"},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["vehicle_monophase","SP_vehicle_ST","MOVER"],"cest":null,"effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["S002","S004","S005","S006","S007","S008","S009","S011","S012","S014","S015","S018","S022","S023","S024","S025","S026","S036"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"Educational representative treatment; runtime selector reads resolved scenarios. Not a mild hybrid. Exact plant and production route require VIN/invoice evidence.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-IPI-V-MOVER","R-IPI-V-SUSTAIN","R-PIS-V-MONO","R-COFINS-V-MONO","R-PIS-V-DEALER","R-COFINS-V-DEALER","R-SP-ICMS-VEH12","R-SP-ST-VEH","R-IS-VEH-FUTURE","R-SP-ICMS-18","R-PIS-IMPORT-V","R-COFINS-IMPORT-V"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-V004"],"scenario_selection_policy":"Choose origin/regime profile, then product override or shared representative MOVER proxy, then SP snapshot rates.","representative_rule_sources":["EP003","P004","P005","P006","S002","S003","S004","S007","S008","S009","S010","S011","S012","S014","S023"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-MOVER-PROXY","A-ORIGIN","A-SP-CHAIN","A-VEHICLE-MARGIN","A-VEHICLE-ST"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"V04","name":"Domestic PHEV flex","description":"Domestic PHEV flex; parameterized rather than SKU-specific.","category_id":"vehicle.passenger","subcategory":"passenger","ncm":"8703.60.00","ncm_description":"Passenger motor vehicles with spark-ignition and electric propulsion, externally rechargeable","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"vehicle_heading":"8703 passenger, not 8704 pickup","fuel":"flex","spark_ignition":true,"external_charge":true,"mover_inputs_required":["CAT_Renavam_version","certified_power_kw_and_test_standard","efficiency_group","running_order_mass_kg","certified_MJ_per_km","safety_bonus_eligibility","recycling_level","sustainable_registration","production_or_customs_event_date"],"propulsion":"PHEV_flex","can_drive_electrically":true},"origin_type":"domestic_non_zfm","manufacturing_import_scenario":{"finished_good_route":"domestic_non_zfm","default_sales_path":"manufacturer_or_importer_to_SP_reseller_to_consumer","alternate_sales_path":"direct manufacturer/importer to SP consumer; recompute ICMS/IPI bases and remove subsequent-operation ST"},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["vehicle_monophase","SP_vehicle_ST","MOVER"],"cest":null,"effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["S002","S004","S005","S006","S007","S008","S009","S011","S012","S014","S015","S018","S022","S023","S024","S025","S026","S036"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"Educational representative treatment; runtime selector reads resolved scenarios. Do not use the gasoline-PHEV IPI factor for the new Song Pro Flex.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-IPI-V-MOVER","R-IPI-V-SUSTAIN","R-PIS-V-MONO","R-COFINS-V-MONO","R-PIS-V-DEALER","R-COFINS-V-DEALER","R-SP-ICMS-VEH12","R-SP-ST-VEH","R-IS-VEH-FUTURE","R-SP-ICMS-18","R-PIS-IMPORT-V","R-COFINS-IMPORT-V"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-V008"],"scenario_selection_policy":"Choose origin/regime profile, then product override or shared representative MOVER proxy, then SP snapshot rates.","representative_rule_sources":["EP006","EP015","P011","P012","S002","S003","S004","S007","S008","S009","S010","S011","S012","S014","S023"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-MOVER-PROXY","A-ORIGIN","A-SP-CHAIN","A-VEHICLE-MARGIN","A-VEHICLE-ST"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"V05","name":"Domestically assembled BEV","description":"Domestically assembled BEV; parameterized rather than SKU-specific.","category_id":"vehicle.passenger","subcategory":"passenger","ncm":"8703.80.00","ncm_description":"Passenger motor vehicles propelled only by an electric motor","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"vehicle_heading":"8703 passenger, not 8704 pickup","fuel":null,"spark_ignition":false,"external_charge":true,"mover_inputs_required":["CAT_Renavam_version","certified_power_kw_and_test_standard","efficiency_group","running_order_mass_kg","certified_MJ_per_km","safety_bonus_eligibility","recycling_level","sustainable_registration","production_or_customs_event_date"],"propulsion":"BEV"},"origin_type":"domestic_assembly","manufacturing_import_scenario":{"finished_good_route":"domestic_assembly","default_sales_path":"manufacturer_or_importer_to_SP_reseller_to_consumer","alternate_sales_path":"direct manufacturer/importer to SP consumer; recompute ICMS/IPI bases and remove subsequent-operation ST"},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["vehicle_monophase","SP_vehicle_ST","MOVER"],"cest":null,"effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["S002","S004","S005","S006","S007","S008","S009","S011","S012","S014","S015","S018","S022","S023","S024","S025","S026","S036"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"Educational representative treatment; runtime selector reads resolved scenarios. No finished-CBU import tax added. Kit/component duties may remain inside the unmodeled factory residual; local assembly is not proof of zero imported content.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-IPI-V-MOVER","R-IPI-V-SUSTAIN","R-PIS-V-MONO","R-COFINS-V-MONO","R-PIS-V-DEALER","R-COFINS-V-DEALER","R-SP-ICMS-VEH12","R-SP-ST-VEH","R-IS-VEH-FUTURE","R-SP-ICMS-18","R-PIS-IMPORT-V","R-COFINS-IMPORT-V"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-V005"],"scenario_selection_policy":"Choose origin/regime profile, then product override or shared representative MOVER proxy, then SP snapshot rates.","representative_rule_sources":["EP004","P007","P008","S002","S003","S004","S007","S008","S009","S010","S011","S012","S014","S023"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-MOVER-PROXY","A-ORIGIN","A-SP-CHAIN","A-VEHICLE-MARGIN","A-VEHICLE-ST"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"V06","name":"Imported CBU BEV, non-preferential origin","description":"Imported CBU BEV, non-preferential origin; parameterized rather than SKU-specific.","category_id":"vehicle.passenger","subcategory":"passenger","ncm":"8703.80.00","ncm_description":"Passenger motor vehicles propelled only by an electric motor","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"vehicle_heading":"8703 passenger, not 8704 pickup","fuel":null,"spark_ignition":false,"external_charge":true,"mover_inputs_required":["CAT_Renavam_version","certified_power_kw_and_test_standard","efficiency_group","running_order_mass_kg","certified_MJ_per_km","safety_bonus_eligibility","recycling_level","sustainable_registration","production_or_customs_event_date"],"propulsion":"BEV","preferential_origin":false,"kit_import":false},"origin_type":"imported_CBU","manufacturing_import_scenario":{"finished_good_route":"imported_CBU","default_sales_path":"manufacturer_or_importer_to_SP_reseller_to_consumer","alternate_sales_path":"direct manufacturer/importer to SP consumer; recompute ICMS/IPI bases and remove subsequent-operation ST"},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["vehicle_monophase","SP_vehicle_ST","MOVER","ordinary_commercial_import"],"cest":null,"effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["S002","S004","S005","S006","S007","S008","S009","S010","S011","S012","S014","S015","S018","S019","S020","S022","S023","S024","S025","S026","S029","S036"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"Educational representative treatment; runtime selector reads resolved scenarios. Current II must be verified against S020 on customs date. 35% is retained only as an illustrative tariff assumption, not certified current lookup.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-IPI-V-MOVER","R-IPI-V-SUSTAIN","R-PIS-V-MONO","R-COFINS-V-MONO","R-PIS-V-DEALER","R-COFINS-V-DEALER","R-SP-ICMS-VEH12","R-SP-ST-VEH","R-IS-VEH-FUTURE","R-SP-ICMS-18","R-II-CURRENT","R-IPI-IMPORT-BASE","R-IMPORT-CHARGES","R-SP-ICMS-IMPORT","R-IMPORT-CREDITS","R-PIS-IMPORT-V","R-COFINS-IMPORT-V","R-II-CBU35"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-V006","EDU-BR-V024"],"scenario_selection_policy":"Choose origin/regime profile, then product override or shared representative MOVER proxy, then SP snapshot rates.","representative_rule_sources":["EP005","EP014","P009","S002","S003","S004","S007","S008","S009","S010","S011","S012","S014","S023","S039","V4-P027","V4-S002","V4-S003","V4-S010"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-CUSTOMS-35","A-FEES-BOUNDARY","A-MOVER-PROXY","A-ORIGIN","A-SP-CHAIN","A-V4-NONPREF","A-V4-POWER","A-VEHICLE-MARGIN","A-VEHICLE-ST"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"V07","name":"Imported CBU gasoline PHEV","description":"Imported CBU gasoline PHEV; parameterized rather than SKU-specific.","category_id":"vehicle.passenger","subcategory":"passenger","ncm":"8703.60.00","ncm_description":"Passenger motor vehicles with spark-ignition and electric propulsion, externally rechargeable","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"vehicle_heading":"8703 passenger, not 8704 pickup","fuel":"gasoline","spark_ignition":true,"external_charge":true,"mover_inputs_required":["CAT_Renavam_version","certified_power_kw_and_test_standard","efficiency_group","running_order_mass_kg","certified_MJ_per_km","safety_bonus_eligibility","recycling_level","sustainable_registration","production_or_customs_event_date"],"propulsion":"PHEV_gasoline","can_drive_electrically":true,"preferential_origin":false,"kit_import":false},"origin_type":"imported_CBU","manufacturing_import_scenario":{"finished_good_route":"imported_CBU","default_sales_path":"manufacturer_or_importer_to_SP_reseller_to_consumer","alternate_sales_path":"direct manufacturer/importer to SP consumer; recompute ICMS/IPI bases and remove subsequent-operation ST"},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["vehicle_monophase","SP_vehicle_ST","MOVER","ordinary_commercial_import"],"cest":null,"effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["S002","S004","S005","S006","S007","S008","S009","S010","S011","S012","S014","S015","S018","S019","S020","S022","S023","S024","S025","S026","S029","S036"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"Educational representative treatment; runtime selector reads resolved scenarios. Different propulsion factor from flex PHEV and different import path from domestic assembly.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-IPI-V-MOVER","R-IPI-V-SUSTAIN","R-PIS-V-MONO","R-COFINS-V-MONO","R-PIS-V-DEALER","R-COFINS-V-DEALER","R-SP-ICMS-VEH12","R-SP-ST-VEH","R-IS-VEH-FUTURE","R-SP-ICMS-18","R-II-CURRENT","R-IPI-IMPORT-BASE","R-IMPORT-CHARGES","R-SP-ICMS-IMPORT","R-IMPORT-CREDITS","R-PIS-IMPORT-V","R-COFINS-IMPORT-V","R-II-CBU35"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-V007","EDU-BR-V025"],"scenario_selection_policy":"Choose origin/regime profile, then product override or shared representative MOVER proxy, then SP snapshot rates.","representative_rule_sources":["EP004","P010","P012","S002","S003","S004","S007","S008","S009","S010","S011","S012","S014","S023","S039","V4-P028","V4-S002","V4-S003","V4-S010"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-CUSTOMS-35","A-FEES-BOUNDARY","A-MOVER-PROXY","A-ORIGIN","A-SP-CHAIN","A-V4-NONPREF","A-V4-POWER","A-VEHICLE-MARGIN","A-VEHICLE-ST"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"T01","name":"Imported ordinary smartphone","description":"Imported ordinary smartphone; parameterized rather than SKU-specific.","category_id":"technology.smartphone","subcategory":"smartphone","ncm":"8517.13.00","ncm_description":"Smartphones","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"primary_function":"smartphone cellular telephone","tipi_ex":null,"taxpayer_regime":"noncumulative ordinary"},"origin_type":"imported_finished_good","manufacturing_import_scenario":{"finished_good_route":"imported_finished_good","default_sales_path":"representative industrial/importer-to-SP-retailer-to-consumer ST chain","alternate_sales_path":"direct manufacturer/importer to SP consumer; recompute ICMS/IPI bases and remove subsequent-operation ST"},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["ordinary_commercial_import","SP_technology_ST"],"cest":"21.053.01","effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["S002","S003","S008","S009","S010","S011","S012","S015","S018","S019","S020","S022","S023","S024","S025","S026","S029","S036","S037"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"Educational representative treatment; runtime selector reads resolved scenarios. Country and importer must be read from unit/package/invoice. Memory capacity does not change this NCM.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-PIS-NC","R-COFINS-NC","R-SP-ST-TECH","R-SP-ICMS-18","R-IPI-PHONE","R-II-CURRENT","R-IPI-IMPORT-BASE","R-IMPORT-CHARGES","R-SP-ICMS-IMPORT","R-IMPORT-CREDITS","R-PIS-IMPORT-STD","R-COFINS-IMPORT-STD","R-SP-ST-TECH-IVA-2026","R-SP-TECH-ST-ENGINE","R-PC-RETAIL-ST","R-II-TECH-REP16"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-T001","EDU-BR-T010","EDU-BR-T011","EDU-BR-T012"],"scenario_selection_policy":"Choose origin/regime profile, then product override or shared representative MOVER proxy, then SP snapshot rates.","representative_rule_sources":["E001","E003","E004","E005","EP007","P013","P014","S002","S003","S008","S009","S010","S011","S012","S023","S037","V4-P030","V4-P031","V4-P032","V4-S002"],"assumption_ids":["A-2026-TEST","A-BASELINE-ST","A-CREDITS","A-CUSTOMS-35","A-FEES-BOUNDARY","A-ORIGIN","A-RETAIL-CREDITS","A-SP-CHAIN"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"T02","name":"Domestic non-ZFM smartphone","description":"Domestic non-ZFM smartphone; parameterized rather than SKU-specific.","category_id":"technology.smartphone","subcategory":"smartphone","ncm":"8517.13.00","ncm_description":"Smartphones","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"primary_function":"smartphone cellular telephone","tipi_ex":null,"PPB_does_not_imply_IPI_zero":true},"origin_type":"domestic_non_zfm","manufacturing_import_scenario":{"finished_good_route":"domestic_non_zfm","default_sales_path":"representative industrial/importer-to-SP-retailer-to-consumer ST chain","alternate_sales_path":"direct manufacturer/importer to SP consumer; recompute ICMS/IPI bases and remove subsequent-operation ST"},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["ordinary_noncumulative","SP_technology_ST","ICT_PPB_financial_credit"],"cest":"21.053.01","effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["S002","S003","S008","S009","S011","S012","S015","S018","S022","S023","S024","S025","S026","S028","S036","S037"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"Educational representative treatment; runtime selector reads resolved scenarios. Ordinary non-ZFM scenario only. Samsung can have multiple routes; no blanket assignment of Campinas or Manaus to every S26.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-PIS-NC","R-COFINS-NC","R-SP-ST-TECH","R-SP-ICMS-18","R-IPI-PHONE","R-ICT-FINANCIAL","R-SP-ST-TECH-IVA-2026","R-SP-TECH-ST-ENGINE","R-PC-RETAIL-ST","R-PIS-IMPORT-STD","R-COFINS-IMPORT-STD"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-T002"],"scenario_selection_policy":"Choose origin/regime profile, then product override or shared representative MOVER proxy, then SP snapshot rates.","representative_rule_sources":["E001","E003","EP008","P015","P016","S002","S003","S008","S009","S010","S011","S012","S023","S037"],"assumption_ids":["A-2026-TEST","A-BASELINE-ST","A-CREDITS","A-FEES-BOUNDARY","A-ORIGIN","A-RETAIL-CREDITS","A-SP-CHAIN"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"T03","name":"Imported smaller notebook with physical keyboard","description":"Imported smaller notebook with physical keyboard; parameterized rather than SKU-specific.","category_id":"technology.notebook","subcategory":"notebook","ncm":"8471.30.12","ncm_description":"Portable automatic data-processing machines, battery-capable, under 3.5 kg, display area greater than 140 and less than 560 cm²","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"battery_capable":true,"mass_kg_lt":3.5,"display_area_cm2_gt":140,"display_area_cm2_lt":560,"physical_alphanumeric_keyboard_keys_min":70},"origin_type":"imported_finished_good","manufacturing_import_scenario":{"finished_good_route":"imported_finished_good","default_sales_path":"representative industrial/importer-to-SP-retailer-to-consumer ST chain","alternate_sales_path":"direct manufacturer/importer to SP consumer; recompute ICMS/IPI bases and remove subsequent-operation ST"},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["ordinary_commercial_import","SP_technology_ST"],"cest":"21.028.00","effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["S002","S003","S008","S009","S010","S011","S012","S013","S015","S018","S019","S020","S022","S023","S024","S025","S026","S029","S036","S037"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"Educational representative treatment; runtime selector reads resolved scenarios. SP 12% list requires BOTH code and description. Federal NCM itself no longer contains the 70-key wording.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-PIS-NC","R-COFINS-NC","R-SP-ST-TECH","R-SP-ICMS-18","R-IPI-ADP12","R-SP-ICMS-ADP12","R-II-CURRENT","R-IPI-IMPORT-BASE","R-IMPORT-CHARGES","R-SP-ICMS-IMPORT","R-IMPORT-CREDITS","R-PIS-IMPORT-STD","R-COFINS-IMPORT-STD","R-SP-ST-TECH-IVA-2026","R-SP-TECH-ST-ENGINE","R-PC-RETAIL-ST","R-II-TECH-REP16"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-T003"],"scenario_selection_policy":"Choose origin/regime profile, then product override or shared representative MOVER proxy, then SP snapshot rates.","representative_rule_sources":["E001","E003","E004","E005","EP009","P017","P018","S002","S003","S008","S009","S010","S011","S012","S023","S037"],"assumption_ids":["A-2026-TEST","A-BASELINE-ST","A-CREDITS","A-CUSTOMS-35","A-FEES-BOUNDARY","A-ORIGIN","A-RETAIL-CREDITS","A-SP-CHAIN"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"T04","name":"Imported larger notebook","description":"Imported larger notebook; parameterized rather than SKU-specific.","category_id":"technology.notebook","subcategory":"notebook","ncm":"8471.30.19","ncm_description":"Other battery-capable portable automatic data-processing machines in 8471.30.1","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"battery_capable":true,"mass_kg_lte":10,"display_area_cm2_gte":560,"CPU_keyboard_display":true},"origin_type":"imported_finished_good","manufacturing_import_scenario":{"finished_good_route":"imported_finished_good","default_sales_path":"representative industrial/importer-to-SP-retailer-to-consumer ST chain","alternate_sales_path":"direct manufacturer/importer to SP consumer; recompute ICMS/IPI bases and remove subsequent-operation ST"},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["ordinary_commercial_import","SP_technology_ST"],"cest":"21.028.00","effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["S002","S003","S008","S009","S010","S011","S012","S015","S018","S019","S020","S022","S023","S024","S025","S026","S029","S036","S037"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"Educational representative treatment; runtime selector reads resolved scenarios. The 15-inch MacBook differs from 13-inch in NCM and default SP rate, despite the same brand and chip family.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-PIS-NC","R-COFINS-NC","R-SP-ST-TECH","R-SP-ICMS-18","R-IPI-ADP19","R-II-CURRENT","R-IPI-IMPORT-BASE","R-IMPORT-CHARGES","R-SP-ICMS-IMPORT","R-IMPORT-CREDITS","R-PIS-IMPORT-STD","R-COFINS-IMPORT-STD","R-SP-ST-TECH-IVA-2026","R-SP-TECH-ST-ENGINE","R-PC-RETAIL-ST","R-II-TECH-REP16"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-T004"],"scenario_selection_policy":"Choose origin/regime profile, then product override or shared representative MOVER proxy, then SP snapshot rates.","representative_rule_sources":["E001","E003","E004","E005","EP009","P017","P018","S002","S003","S008","S009","S010","S011","S012","S023","S037"],"assumption_ids":["A-2026-TEST","A-BASELINE-ST","A-CREDITS","A-CUSTOMS-35","A-FEES-BOUNDARY","A-ORIGIN","A-RETAIL-CREDITS","A-SP-CHAIN"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"T05","name":"Domestic larger notebook","description":"Domestic larger notebook; parameterized rather than SKU-specific.","category_id":"technology.notebook","subcategory":"notebook","ncm":"8471.30.19","ncm_description":"Other battery-capable portable automatic data-processing machines in 8471.30.1","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"battery_capable":true,"mass_kg_lte":10,"display_area_cm2_gte":560,"CPU_keyboard_display":true},"origin_type":"domestic_non_zfm","manufacturing_import_scenario":{"finished_good_route":"domestic_non_zfm","default_sales_path":"representative industrial/importer-to-SP-retailer-to-consumer ST chain","alternate_sales_path":"direct manufacturer/importer to SP consumer; recompute ICMS/IPI bases and remove subsequent-operation ST"},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["ordinary_noncumulative","SP_technology_ST","ICT_PPB_financial_credit"],"cest":"21.028.00","effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["S002","S003","S008","S009","S011","S012","S015","S018","S022","S023","S024","S025","S026","S028","S036","S037"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"Educational representative treatment; runtime selector reads resolved scenarios. Model excludes any unproved PPB incentive. Direct factory sale has no subsequent-operation ST; ordinary retail distribution does.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-PIS-NC","R-COFINS-NC","R-SP-ST-TECH","R-SP-ICMS-18","R-IPI-ADP19","R-ICT-FINANCIAL","R-SP-ST-TECH-IVA-2026","R-SP-TECH-ST-ENGINE","R-PC-RETAIL-ST","R-PIS-IMPORT-STD","R-COFINS-IMPORT-STD"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-T005"],"scenario_selection_policy":"Choose origin/regime profile, then product override or shared representative MOVER proxy, then SP snapshot rates.","representative_rule_sources":["E001","E003","P019","S002","S003","S008","S009","S010","S011","S012","S023","S037"],"assumption_ids":["A-2026-TEST","A-BASELINE-ST","A-CREDITS","A-FEES-BOUNDARY","A-ORIGIN","A-RETAIL-CREDITS","A-SP-CHAIN"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"T06","name":"Imported Wi-Fi tablet computer","description":"Imported Wi-Fi tablet computer; parameterized rather than SKU-specific.","category_id":"technology.tablet","subcategory":"tablet","ncm":"8471.30.12","ncm_description":"Portable automatic data-processing machines, battery-capable, under 3.5 kg, display area greater than 140 and less than 560 cm²","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"primary_function":"automatic data processing","battery_capable":true,"mass_kg_lt":3.5,"display_area_cm2_gt":140,"display_area_cm2_lt":560,"keyboard":"virtual","cellular_telephony":false},"origin_type":"imported_finished_good","manufacturing_import_scenario":{"finished_good_route":"imported_finished_good","default_sales_path":"representative industrial/importer-to-SP-retailer-to-consumer ST chain","alternate_sales_path":"direct manufacturer/importer to SP consumer; recompute ICMS/IPI bases and remove subsequent-operation ST"},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["ordinary_commercial_import","SP_technology_ST"],"cest":"21.028.00","effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["S002","S003","S008","S009","S010","S011","S012","S015","S018","S019","S020","S022","S023","S024","S025","S026","S029","S036","S037"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"Educational representative treatment; runtime selector reads resolved scenarios. Provisional classification on official heading attributes. Exact RFB tablet precedent/full NESH not obtained; do not certify. Default SP 18% because physical-keyboard list condition not proved.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-PIS-NC","R-COFINS-NC","R-SP-ST-TECH","R-SP-ICMS-18","R-IPI-ADP12","R-II-CURRENT","R-IPI-IMPORT-BASE","R-IMPORT-CHARGES","R-SP-ICMS-IMPORT","R-IMPORT-CREDITS","R-PIS-IMPORT-STD","R-COFINS-IMPORT-STD","R-SP-ST-TECH-IVA-2026","R-SP-TECH-ST-ENGINE","R-PC-RETAIL-ST","R-II-TECH-REP16"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-T006"],"scenario_selection_policy":"Choose origin/regime profile, then product override or shared representative MOVER proxy, then SP snapshot rates.","representative_rule_sources":["E001","E003","E004","E005","EP010","P020","S002","S003","S008","S009","S010","S011","S012","S023","S037"],"assumption_ids":["A-2026-TEST","A-BASELINE-ST","A-CREDITS","A-CUSTOMS-35","A-FEES-BOUNDARY","A-ORIGIN","A-RETAIL-CREDITS","A-SP-CHAIN"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"T07","name":"Imported external-display game console","description":"Imported external-display game console; parameterized rather than SKU-specific.","category_id":"technology.console","subcategory":"console","ncm":"9504.50.00","ncm_description":"Video-game consoles and machines, other than those of 9504.30","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"dedicated_video_game_machine":true,"built_in_game_display":false,"tipi_ex":null,"coin_operated":false},"origin_type":"imported_finished_good","manufacturing_import_scenario":{"finished_good_route":"imported_finished_good","default_sales_path":"representative industrial/importer-to-SP-retailer-to-consumer ST chain","alternate_sales_path":"direct manufacturer/importer to SP consumer; recompute ICMS/IPI bases and remove subsequent-operation ST"},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["ordinary_commercial_import","SP_technology_ST"],"cest":"21.079.00","effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["S002","S003","S008","S009","S010","S011","S012","S015","S016","S018","S019","S020","S022","S023","S024","S025","S026","S029","S036","S037"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"Educational representative treatment; runtime selector reads resolved scenarios. Base IPI 20% after D11182; SP video-game rate 25% through historical NCM crosswalk.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-PIS-NC","R-COFINS-NC","R-SP-ST-TECH","R-SP-ICMS-18","R-IPI-CONSOLE","R-SP-ICMS-CONSOLE25","R-II-CURRENT","R-IPI-IMPORT-BASE","R-IMPORT-CHARGES","R-SP-ICMS-IMPORT","R-IMPORT-CREDITS","R-PIS-IMPORT-STD","R-COFINS-IMPORT-STD","R-SP-ST-TECH-IVA-2026","R-SP-TECH-ST-ENGINE","R-PC-RETAIL-ST","R-II-CONSOLE-REP18"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-T007"],"scenario_selection_policy":"Choose origin/regime profile, then product override or shared representative MOVER proxy, then SP snapshot rates.","representative_rule_sources":["E001","E003","E006","E007","EP011","P021","S002","S003","S008","S009","S010","S011","S012","S023","S037"],"assumption_ids":["A-2026-TEST","A-BASELINE-ST","A-CREDITS","A-CUSTOMS-35","A-FEES-BOUNDARY","A-ORIGIN","A-RETAIL-CREDITS","A-SP-CHAIN"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"T08","name":"Imported built-in-display game console","description":"Imported built-in-display game console; parameterized rather than SKU-specific.","category_id":"technology.console","subcategory":"console","ncm":"9504.50.00","ncm_description":"Video-game consoles and machines, other than those of 9504.30","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"dedicated_video_game_machine":true,"built_in_game_display":true,"tipi_ex":"02","coin_operated":false},"origin_type":"imported_finished_good","manufacturing_import_scenario":{"finished_good_route":"imported_finished_good","default_sales_path":"representative industrial/importer-to-SP-retailer-to-consumer ST chain","alternate_sales_path":"direct manufacturer/importer to SP consumer; recompute ICMS/IPI bases and remove subsequent-operation ST"},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["ordinary_commercial_import","SP_technology_ST"],"cest":"21.079.00","effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["S002","S003","S008","S009","S010","S011","S012","S015","S016","S018","S019","S020","S022","S023","S024","S025","S026","S029","S036","S037"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"Educational representative treatment; runtime selector reads resolved scenarios. TIPI Ex 02 0% is conditional on exact device/set classification and 2026 benefit-scope validation. Dock/bundled accessories do not inherit an exemption by assumption.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-PIS-NC","R-COFINS-NC","R-SP-ST-TECH","R-SP-ICMS-18","R-IPI-CONSOLE","R-SP-ICMS-CONSOLE25","R-IPI-CONSOLE-EX02","R-II-CURRENT","R-IPI-IMPORT-BASE","R-IMPORT-CHARGES","R-SP-ICMS-IMPORT","R-IMPORT-CREDITS","R-PIS-IMPORT-STD","R-COFINS-IMPORT-STD","R-SP-ST-TECH-IVA-2026","R-SP-TECH-ST-ENGINE","R-PC-RETAIL-ST","R-II-CONSOLE-REP18"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-T008"],"scenario_selection_policy":"Choose origin/regime profile, then product override or shared representative MOVER proxy, then SP snapshot rates.","representative_rule_sources":["E001","E003","E006","E007","EP012","P022","S002","S003","S008","S009","S010","S011","S012","S023","S037"],"assumption_ids":["A-2026-TEST","A-BASELINE-ST","A-CREDITS","A-CUSTOMS-35","A-FEES-BOUNDARY","A-ORIGIN","A-RETAIL-CREDITS","A-SP-CHAIN","A-SWITCH-EX02"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"T09","name":"Domestic colour television, conditional ZFM project","description":"Domestic colour television, conditional ZFM project; parameterized rather than SKU-specific.","category_id":"technology.television","subcategory":"television","ncm":"8528.72.00","ncm_description":"Other colour television-receiving apparatus","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"primary_function":"colour television receiver","tuner_present":true,"display_technology":"OLED","approved_SUFRAMA_project_required_for_exemption":true},"origin_type":"domestic_conditional_ZFM_or_ordinary","manufacturing_import_scenario":{"finished_good_route":"default: approved ZFM; alternative: ordinary domestic non-ZFM","default_sales_path":"representative industrial/importer-to-SP-retailer-to-consumer ST chain","alternate_sales_path":"ordinary domestic non-ZFM manufacturer to SP retailer, using ordinary IPI and contributions"},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["SP_technology_ST","ZFM_project_gate"],"cest":"21.073.00","effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["S002","S003","S008","S009","S011","S012","S015","S018","S022","S023","S024","S025","S026","S027","S036","S037"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"Educational representative treatment; runtime selector reads resolved scenarios. Standard IPI20%; conditional ZFM exemption overrides only if production/project/PPB proven. CEST for other TV apparatus differs from LCD entry; exact OLED correspondence needs confirmation.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-PIS-NC","R-COFINS-NC","R-SP-ST-TECH","R-SP-ICMS-18","R-IPI-TV","R-IPI-ZFM","R-ZFM-CONTRIB","R-SP-ST-TECH-IVA-2026","R-SP-TECH-ST-ENGINE","R-PC-RETAIL-ST","R-ZFM-PIS-OUTPUT","R-ZFM-COFINS-OUTPUT","R-ZFM-PIS-CREDIT","R-ZFM-COFINS-CREDIT","R-SP-ZFM-ORIGIN12","R-PIS-IMPORT-STD","R-COFINS-IMPORT-STD"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-T009"],"scenario_selection_policy":"Choose origin/regime profile, then product override or shared representative MOVER proxy, then SP snapshot rates.","representative_rule_sources":["E001","E003","EP013","P023","S002","S003","S008","S009","S010","S011","S012","S023","S027","S037"],"assumption_ids":["A-2026-TEST","A-BASELINE-ST","A-CREDITS","A-FEES-BOUNDARY","A-ORIGIN","A-RETAIL-CREDITS","A-SP-CHAIN","A-ZFM-TV"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"V08","name":"Domestic ICE passenger vehicle, over 1.5 to 3.0 L","description":"Domestic ICE passenger vehicle, over 1.5 to 3.0 L; representative scenario parameters select the actual rate.","category_id":"vehicle.passenger","subcategory":"passenger","ncm":"8703.23.10","ncm_description":"Spark-ignition passenger vehicle over 1,500 and up to 3,000 cm³; up to six seats including the driver.","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"engine_cc_min_exclusive":1500,"engine_cc_max_inclusive":3000,"max_seats_including_driver":6,"propulsion":["ICE_flex","ICE_gasoline"]},"origin_type":"domestic_non_zfm","manufacturing_import_scenario":{"finished_good_route":"domestic_non_zfm","default_sales_path":"Representative manufacturer/importer to SP dealer to consumer; vehicle-equivalent ST model."},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["vehicle_monophase","SP_vehicle_ST","MOVER"],"cest":null,"effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["V4-S002","V4-S003","V4-P016","V4-P022","S002","S004","S008","S009","S011","S012","S023"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"Shared NCM/chain for BMW320i,X1 and locally assembledAudiQ3. Fuel changes the parameterizedIPI; luxury brand is not a tax class.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-IPI-V-MOVER","R-IPI-V-SUSTAIN","R-PIS-V-MONO","R-COFINS-V-MONO","R-PIS-V-DEALER","R-COFINS-V-DEALER","R-SP-ICMS-VEH12","R-SP-ST-VEH","R-IS-VEH-FUTURE","R-SP-ICMS-18","R-PIS-IMPORT-V","R-COFINS-IMPORT-V"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-V018","EDU-BR-V019","EDU-BR-V021"],"scenario_selection_policy":"Select the origin and propulsion, then resolve the correct passenger or pickup IPI formula with declared regulatory proxies.","representative_rule_sources":["S007","S008","S009","S010","S011","S012","S014","S023","V4-P014","V4-P015","V4-P016","V4-P017","V4-P018","V4-P022","V4-S002","V4-S003","V4-S010"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-ORIGIN","A-SP-CHAIN","A-V4-POWER","A-VEHICLE-MARGIN","A-VEHICLE-ST"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"V09","name":"Imported non-plug gasoline hybrid, full or mild","description":"Imported non-plug gasoline hybrid, full or mild; representative scenario parameters select the actual rate.","category_id":"vehicle.passenger","subcategory":"passenger","ncm":"8703.40.00","ncm_description":"Passenger vehicle with spark-ignition and electric propulsion, not externally rechargeable.","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"spark_ignition":true,"electric_propulsion_assistance":true,"externally_chargeable":false,"propulsion":["HEV_gasoline","MHEV_gasoline"]},"origin_type":"imported_CBU","manufacturing_import_scenario":{"finished_good_route":"imported_CBU","default_sales_path":"Representative manufacturer/importer to SP dealer to consumer; vehicle-equivalent ST model."},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["vehicle_monophase","SP_vehicle_ST","MOVER"],"cest":null,"effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["V4-S002","V4-S003","V4-P011","V4-P024","V4-P026","S039","V4-S012","S002","S004","S008","S009","S011","S012","S023"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"Civic fullhybrid differs in IPI propulsionfactor from MercedesMHEV. Mere start-stop without tractionassistance does not establish thisNCM.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-IPI-V-MOVER","R-IPI-V-SUSTAIN","R-PIS-V-MONO","R-COFINS-V-MONO","R-PIS-V-DEALER","R-COFINS-V-DEALER","R-SP-ICMS-VEH12","R-SP-ST-VEH","R-IS-VEH-FUTURE","R-SP-ICMS-18","R-II-HEV-CBU35","R-IPI-IMPORT-BASE","R-PIS-IMPORT-V","R-COFINS-IMPORT-V","R-IMPORT-CREDITS","R-SP-ICMS-IMPORT"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-V016","EDU-BR-V022","EDU-BR-V023"],"scenario_selection_policy":"Select the origin and propulsion, then resolve the correct passenger or pickup IPI formula with declared regulatory proxies.","representative_rule_sources":["S007","S008","S009","S010","S011","S012","S014","S023","S039","V4-P008","V4-P011","V4-P023","V4-P024","V4-P025","V4-P026","V4-S002","V4-S003","V4-S010","V4-S012"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-CUSTOMS-35","A-FEES-BOUNDARY","A-ORIGIN","A-SP-CHAIN","A-V4-NONPREF","A-V4-POWER","A-VEHICLE-MARGIN","A-VEHICLE-ST"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"V10","name":"Imported ICE passenger vehicle, over 1.5 to 3.0 L","description":"Imported ICE passenger vehicle, over 1.5 to 3.0 L; representative scenario parameters select the actual rate.","category_id":"vehicle.passenger","subcategory":"passenger","ncm":"8703.23.10","ncm_description":"Spark-ignition passenger vehicle over 1,500 and up to 3,000 cm³; up to six seats including the driver.","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"engine_cc_min_exclusive":1500,"engine_cc_max_inclusive":3000,"max_seats_including_driver":6,"propulsion":["ICE_gasoline"]},"origin_type":"imported_CBU","manufacturing_import_scenario":{"finished_good_route":"imported_CBU","default_sales_path":"Representative manufacturer/importer to SP dealer to consumer; vehicle-equivalent ST model."},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["vehicle_monophase","SP_vehicle_ST","MOVER"],"cest":null,"effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["V4-S002","V4-S003","V4-S011","V4-P020","V4-S012","S002","S004","S008","S009","S011","S012","S023"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"AudiA3 finishedimport;35%II ordinaryno-preference scenario not everyactualEU-originimport.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-IPI-V-MOVER","R-IPI-V-SUSTAIN","R-PIS-V-MONO","R-COFINS-V-MONO","R-PIS-V-DEALER","R-COFINS-V-DEALER","R-SP-ICMS-VEH12","R-SP-ST-VEH","R-IS-VEH-FUTURE","R-SP-ICMS-18","R-II-ICE-CBU35","R-IPI-IMPORT-BASE","R-PIS-IMPORT-V","R-COFINS-IMPORT-V","R-IMPORT-CREDITS","R-SP-ICMS-IMPORT"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-V020"],"scenario_selection_policy":"Select the origin and propulsion, then resolve the correct passenger or pickup IPI formula with declared regulatory proxies.","representative_rule_sources":["S007","S008","S009","S010","S011","S012","S014","S023","V4-P019","V4-P020","V4-P021","V4-S002","V4-S003","V4-S010","V4-S011","V4-S012"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-CUSTOMS-35","A-FEES-BOUNDARY","A-ORIGIN","A-SP-CHAIN","A-V4-NONPREF","A-V4-POWER","A-VEHICLE-MARGIN","A-VEHICLE-ST"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"V11","name":"Domestic compact spark-ignition pickup","description":"Domestic compact spark-ignition pickup; representative scenario parameters select the actual rate.","category_id":"vehicle.light_commercial","subcategory":"pickup","ncm":"8704.31.90","ncm_description":"Other spark-ignition goods vehicle with gross vehicle weight not exceeding five tonnes; complete pickup, with no special-purpose Ex assumed.","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"principal_use":"goods_transport","gross_weight_max_kg":5000,"spark_ignition":true,"fuel":"flex","ipi_note":"87-14"},"origin_type":"domestic_non_zfm","manufacturing_import_scenario":{"finished_good_route":"domestic_non_zfm","default_sales_path":"Representative manufacturer/importer to SP dealer to consumer; vehicle-equivalent ST model."},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["vehicle_monophase","SP_vehicle_ST","MOVER"],"cest":null,"effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["V4-S002","V4-S003","V4-S010","V4-P029","S002","S004","S008","S009","S011","S012","S023"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"Strada Cabine Plus uses pickup NC 87-14, not passenger NC 87-13. No special Ex or sustainable-registration override is assumed.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-IPI-LCV-MOVER","R-IPI-V-SUSTAIN","R-PIS-V-MONO","R-COFINS-V-MONO","R-PIS-V-DEALER","R-COFINS-V-DEALER","R-SP-ICMS-VEH12","R-SP-ST-VEH","R-IS-VEH-FUTURE","R-SP-ICMS-18","R-PIS-IMPORT-V","R-COFINS-IMPORT-V"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-V026"],"scenario_selection_policy":"Select the origin and propulsion, then resolve the correct passenger or pickup IPI formula with declared regulatory proxies.","representative_rule_sources":["S007","S008","S009","S010","S011","S012","S014","S023","V4-P029","V4-S002","V4-S003","V4-S010"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-ORIGIN","A-SP-CHAIN","A-V4-PICKUP","A-VEHICLE-MARGIN","A-VEHICLE-ST"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"T10","name":"Imported GPS/Wi-Fi digital touchscreen smartwatch","description":"Imported GPS/Wi-Fi digital touchscreen smartwatch; representative scenario parameters select the actual rate.","category_id":"technology.wearable","subcategory":"smartwatch","ncm":"8517.62.77","ncm_description":"Other digital transmitter incorporating a receiver, operating below 15 GHz; selected smartwatch radio-data function.","ncm_description_language":"English paraphrase; consult Portuguese source","classification_conditions":{"primary_function":"wireless_data_smartwatch","touchscreen":true,"cellular_modem":false,"wifi":"802.11n2.4/5GHz","cest":"21.127.00","no_unproven_ZFM":true},"origin_type":"imported_finished_good","manufacturing_import_scenario":{"finished_good_route":"imported_finished_good","default_sales_path":"Representative SP importer to SP retailer to consumer, with ICMS-ST."},"reference_state":"SP","varies_by_state":true,"state_variation":"Internal/import rate, ST scope/base, interstate allocation and local incentives can materially change the result.","special_regime_ids":["ordinary_commercial_import","SP_technology_ST"],"cest":"21.127.00","effective_from":"2026-09-12","effective_to":"2026-12-31","effective_date_basis":"Research snapshot validity window, not the historical legal commencement of each underlying rule","tax_system_period":"legacy_plus_2026_test","source_ids":["V4-S002","V4-S004","V4-S005","V4-S006","V4-S008","V4-S009","V4-P035","S002","S004","S008","S009","S011","S012","S023"],"confidence":"MEDIUM","calculation_status":"complete_representative_scenario","notes":"The GPS-only Series 11 and SE 3 share this profile. IPI 15%, SP ICMS 18%, IVA-ST 51%, and qualified exception-layer II 20%. Do not apply automatically to cellular variants or ordinary watches.","applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-SP-ICMS-OUTPUT","R-REFORM-CBS26","R-REFORM-IBS26","R-REFORM-BASE","R-BENEFIT-LC224","R-REFORM-FED27","R-REFORM-IPI27","R-REFORM-ICMS-PHASE","R-REFORM-IBS-FUTURE","R-PIS-NC","R-COFINS-NC","R-SP-ST-TECH","R-SP-ICMS-18","R-IPI-WATCH15","R-II-CURRENT","R-IPI-IMPORT-BASE","R-IMPORT-CHARGES","R-SP-ICMS-IMPORT","R-IMPORT-CREDITS","R-PIS-IMPORT-STD","R-COFINS-IMPORT-STD","R-SP-ST-WATCH-IVA51","R-SP-TECH-ST-ENGINE","R-PC-RETAIL-ST","R-II-WATCH-LEBIT20"],"required_input_fields":["product_id","state=SP","snapshot_date","scenario_id","optional_reference_price_override"],"educational_ready":true,"actual_sale_verified":false,"default_scenario_ids":["EDU-BR-T013","EDU-BR-T014"],"scenario_selection_policy":"Select the GPS/Wi-Fi smartwatch classification and import route, then the researched SP scenario rates and IVA.","representative_rule_sources":["E001","E003","S008","S009","S010","S011","S012","S023","V4-P033","V4-P034","V4-P035","V4-S002","V4-S004","V4-S005","V4-S006","V4-S007","V4-S008","V4-S009"],"assumption_ids":["A-2026-TEST","A-BASELINE-ST","A-CREDITS","A-CUSTOMS-35","A-FEES-BOUNDARY","A-ORIGIN","A-RETAIL-CREDITS","A-SP-CHAIN","A-V4-WATCH"],"automatically_resolved_inputs":["tax rates and evidence","IPI proxy/override","origin route","ST policy","customs convention","credit regime","fixed costs/margins calibrated before toggles"]},{"tax_profile_id":"A01","name":"8418.10.00 / appliance / domestic_non_zfm","description":"Reusable 8418.10.00 treatment with explicit route/eligibility conditions; no SKU-level rate duplication.","category_id":"home.appliance","subcategory":"appliance","ncm":"8418.10.00","ncm_description":"Combined refrigerator-freezer with separate external doors; domestic kitchen model.","origin_type":"domestic_non_zfm","reference_state":"SP","varies_by_state":true,"state_variation":"Destination rate/ST/benefits vary; onlySP scenario implemented, with explicitManaus origin leg where selected.","classification_conditions":{"required_NCM_characteristics":"Combined refrigerator-freezer with separate external doors; domestic kitchen model.","selected_origin_route":"domestic_non_zfm","exact_technical_attributes":"See product.classification_attributes; price, color and brand alone do not change profile.","IPI_override":"NC84-3 ClassA under explicit qualification; ordinary alternative separately selected."},"special_regime_ids":[],"manufacturing_import_scenario":{"default_sales_path":"goods_retail_st_mva","origin_qualification":"Representative domestic_non_zfm route, not a verified exact-unit country/plant. Nonpreferential imports; Chinese footwear excluded from selected route."},"effective_from":"2026-09-14","effective_to":"2026-09-30","effective_date_basis":"Research snapshot use window; historical legal commencement is in individual rules.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","S010","S012","V5-P001","V5-S001","V5-S002","V5-S003","V5-S005","V5-S006","V5-S010","V5-S024","V5-S025","V5-S029"],"applicable_tax_rule_ids":["R-COFINS-IMPORT-STD","R-COFINS-NC","R-IPI-IMPORT-BASE","R-IPI-OUTPUT-BASE","R-PIS-IMPORT-STD","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-SP-ICMS-IMPORT","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V5-IPI-FRIDGE-A","R-V5-IPI-FRIDGE-STD","R-V5-SP-IVA-FRIDGE"],"default_scenario_ids":["EDU-BR-A001"],"assumption_ids":["A-2026-TEST","A-BASELINE-ST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-SP-CHAIN","A-V5-ENERGY-A","A-V5-NC84-LC224","A-V5-ORDINARY-BENEFITS","A-V5-ORIGINS"],"notes":"Optional conditional alternatives select different regimes explicitly; never sum every mapped rule.","alternative_scenario_ids":["EDU-BR-A001-ORDINARY-IPI"]},{"tax_profile_id":"A02","name":"8450.20.20 / appliance / domestic_non_zfm","description":"Reusable 8450.20.20 treatment with explicit route/eligibility conditions; no SKU-level rate duplication.","category_id":"home.appliance","subcategory":"appliance","ncm":"8450.20.20","ncm_description":"Laundry machine dry capacity>10kg and<=18kg; not<=10kg heading.","origin_type":"domestic_non_zfm","reference_state":"SP","varies_by_state":true,"state_variation":"Destination rate/ST/benefits vary; onlySP scenario implemented, with explicitManaus origin leg where selected.","classification_conditions":{"required_NCM_characteristics":"Laundry machine dry capacity>10kg and<=18kg; not<=10kg heading.","selected_origin_route":"domestic_non_zfm","exact_technical_attributes":"See product.classification_attributes; price, color and brand alone do not change profile.","IPI_override":"NC84-3 ClassA under explicit qualification; ordinary alternative separately selected."},"special_regime_ids":[],"manufacturing_import_scenario":{"default_sales_path":"goods_retail_non_st","origin_qualification":"Representative domestic_non_zfm route, not a verified exact-unit country/plant. Nonpreferential imports; Chinese footwear excluded from selected route."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot use window; historical legal commencement is in individual rules.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","S010","S012","V5-P002","V5-S001","V5-S002","V5-S004","V5-S007","V5-S008","V5-S010","V5-S024","V5-S025","V5-S029"],"applicable_tax_rule_ids":["R-COFINS-IMPORT-STD","R-COFINS-NC","R-IPI-IMPORT-BASE","R-IPI-OUTPUT-BASE","R-PIS-IMPORT-STD","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-SP-ICMS-IMPORT","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V5-IPI-WASHER-A","R-V5-IPI-WASHER-STD","R-V5-NONST-RETAIL"],"default_scenario_ids":["EDU-BR-A002"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-SP-CHAIN","A-V5-ENERGY-A","A-V5-NC84-LC224","A-V5-ORDINARY-BENEFITS","A-V5-ORIGINS","A-V5-RETAIL-MARGIN"],"notes":"Optional conditional alternatives select different regimes explicitly; never sum every mapped rule.","alternative_scenario_ids":["EDU-BR-A002-ORDINARY-IPI"]},{"tax_profile_id":"A03","name":"8415.10.11 / appliance / domestic_ZFM_assumed","description":"Reusable 8415.10.11 treatment with explicit route/eligibility conditions; no SKU-level rate duplication.","category_id":"home.appliance","subcategory":"appliance","ncm":"8415.10.11","ncm_description":"Complete small split system;12000BTU/h approximately3024frig/h selects Ex01<7500 if ordinaryIPI.","origin_type":"domestic_ZFM_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Destination rate/ST/benefits vary; onlySP scenario implemented, with explicitManaus origin leg where selected.","classification_conditions":{"required_NCM_characteristics":"Complete small split system;12000BTU/h approximately3024frig/h selects Ex01<7500 if ordinaryIPI.","selected_origin_route":"domestic_ZFM_assumed","exact_technical_attributes":"See product.classification_attributes; price, color and brand alone do not change profile.","IPI_override":"Qualified ZFM/PPB; ordinary alternative changes federal contribution rates and credits as well."},"special_regime_ids":["qualified_ZFM"],"manufacturing_import_scenario":{"default_sales_path":"goods_retail_st_mva","origin_qualification":"Representative domestic_ZFM_assumed route, not a verified exact-unit country/plant. Nonpreferential imports; Chinese footwear excluded from selected route."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot use window; historical legal commencement is in individual rules.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","S010","S012","S026","S027","S037","V5-P003","V5-P003-SPEC","V5-S001","V5-S002","V5-S003","V5-S005","V5-S006","V5-S010","V5-S011","V5-S029","V5-S030","V5-S031"],"applicable_tax_rule_ids":["R-COFINS-IMPORT-STD","R-COFINS-NC","R-IPI-IMPORT-BASE","R-IPI-OUTPUT-BASE","R-IPI-ZFM","R-PIS-IMPORT-STD","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-SP-ICMS-IMPORT","R-SP-ZFM-ORIGIN12","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V5-IPI-AC-EX01","R-V5-SP-IVA-AC","R-ZFM-COFINS-CREDIT","R-ZFM-COFINS-OUTPUT","R-ZFM-PIS-CREDIT","R-ZFM-PIS-OUTPUT"],"default_scenario_ids":["EDU-BR-A003"],"assumption_ids":["A-2026-TEST","A-BASELINE-ST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-SP-CHAIN","A-V5-ORDINARY-BENEFITS","A-V5-ORIGINS","A-V5-ZFM"],"notes":"Optional conditional alternatives select different regimes explicitly; never sum every mapped rule.","alternative_scenario_ids":["EDU-BR-A003-ORDINARY-IPI"]},{"tax_profile_id":"A04","name":"8422.11.00 / appliance / domestic_non_zfm","description":"Reusable 8422.11.00 treatment with explicit route/eligibility conditions; no SKU-level rate duplication.","category_id":"home.appliance","subcategory":"appliance","ncm":"8422.11.00","ncm_description":"Household dishwasher, not industrial washing machinery.","origin_type":"domestic_non_zfm","reference_state":"SP","varies_by_state":true,"state_variation":"Destination rate/ST/benefits vary; onlySP scenario implemented, with explicitManaus origin leg where selected.","classification_conditions":{"required_NCM_characteristics":"Household dishwasher, not industrial washing machinery.","selected_origin_route":"domestic_non_zfm","exact_technical_attributes":"See product.classification_attributes; price, color and brand alone do not change profile."},"special_regime_ids":[],"manufacturing_import_scenario":{"default_sales_path":"goods_retail_st_mva","origin_qualification":"Representative domestic_non_zfm route, not a verified exact-unit country/plant. Nonpreferential imports; Chinese footwear excluded from selected route."},"effective_from":"2026-09-14","effective_to":"2026-09-30","effective_date_basis":"Research snapshot use window; historical legal commencement is in individual rules.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","S010","S012","V5-P004","V5-S001","V5-S002","V5-S003","V5-S005","V5-S006","V5-S010","V5-S029"],"applicable_tax_rule_ids":["R-COFINS-IMPORT-STD","R-COFINS-NC","R-IPI-IMPORT-BASE","R-IPI-OUTPUT-BASE","R-PIS-IMPORT-STD","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-SP-ICMS-IMPORT","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V5-IPI-DISHWASHER","R-V5-SP-IVA-DISHWASHER"],"default_scenario_ids":["EDU-BR-A004"],"assumption_ids":["A-2026-TEST","A-BASELINE-ST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-SP-CHAIN","A-V5-ORDINARY-BENEFITS","A-V5-ORIGINS"],"notes":"Optional conditional alternatives select different regimes explicitly; never sum every mapped rule."},{"tax_profile_id":"A05","name":"7321.11.00 / appliance / domestic_non_zfm","description":"Reusable 7321.11.00 treatment with explicit route/eligibility conditions; no SKU-level rate duplication.","category_id":"home.appliance","subcategory":"appliance","ncm":"7321.11.00","ncm_description":"Gas kitchen stove, iron/steel; electric ignition does not change cooking energy.","origin_type":"domestic_non_zfm","reference_state":"SP","varies_by_state":true,"state_variation":"Destination rate/ST/benefits vary; onlySP scenario implemented, with explicitManaus origin leg where selected.","classification_conditions":{"required_NCM_characteristics":"Gas kitchen stove, iron/steel; electric ignition does not change cooking energy.","selected_origin_route":"domestic_non_zfm","exact_technical_attributes":"See product.classification_attributes; price, color and brand alone do not change profile."},"special_regime_ids":[],"manufacturing_import_scenario":{"default_sales_path":"goods_retail_st_mva","origin_qualification":"Representative domestic_non_zfm route, not a verified exact-unit country/plant. 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Nonpreferential imports; Chinese footwear excluded from selected route."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot use window; historical legal commencement is in individual rules.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","S010","S012","V5-P007","V5-S001","V5-S002","V5-S004","V5-S007","V5-S008","V5-S010","V5-S029"],"applicable_tax_rule_ids":["R-COFINS-IMPORT-STD","R-COFINS-NC","R-IPI-IMPORT-BASE","R-IPI-OUTPUT-BASE","R-PIS-IMPORT-STD","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-SP-ICMS-IMPORT","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V5-IPI-AIRFRYER","R-V5-NONST-RETAIL"],"default_scenario_ids":["EDU-BR-A007"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-SP-CHAIN","A-V5-ORDINARY-BENEFITS","A-V5-ORIGINS","A-V5-RETAIL-MARGIN"],"notes":"Optional conditional alternatives select different regimes explicitly; never sum every mapped rule."},{"tax_profile_id":"A08","name":"8508.11.00 / appliance / imported_finished_good","description":"Reusable 8508.11.00 treatment with explicit route/eligibility conditions; no SKU-level rate duplication.","category_id":"home.appliance","subcategory":"appliance","ncm":"8508.11.00","ncm_description":"Vacuum cleaner<=1500W and dust capacity<=20L.","origin_type":"imported_finished_good","reference_state":"SP","varies_by_state":true,"state_variation":"Destination rate/ST/benefits vary; onlySP scenario implemented, with explicitManaus origin leg where selected.","classification_conditions":{"required_NCM_characteristics":"Vacuum cleaner<=1500W and dust capacity<=20L.","selected_origin_route":"imported_finished_good","exact_technical_attributes":"See product.classification_attributes; price, color and brand alone do not change profile."},"special_regime_ids":[],"manufacturing_import_scenario":{"default_sales_path":"goods_retail_non_st","origin_qualification":"Representative imported_finished_good route, not a verified exact-unit country/plant. 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never sum every mapped rule."},{"tax_profile_id":"C03","name":"6203.42.00 / clothing / imported_finished_good","description":"Reusable 6203.42.00 treatment with explicit route/eligibility conditions; no SKU-level rate duplication.","category_id":"apparel.clothing","subcategory":"clothing","ncm":"6203.42.00","ncm_description":"Men’s woven cotton trousers; selected100%cotton variant, not stretch-blend default.","origin_type":"imported_finished_good","reference_state":"SP","varies_by_state":true,"state_variation":"Destination rate/ST/benefits vary; onlySP scenario implemented, with explicitManaus origin leg where selected.","classification_conditions":{"required_NCM_characteristics":"Men’s woven cotton trousers; selected100%cotton variant, not stretch-blend default.","selected_origin_route":"imported_finished_good","exact_technical_attributes":"See product.classification_attributes; price, color and brand alone do not change profile."},"special_regime_ids":[],"manufacturing_import_scenario":{"default_sales_path":"goods_retail_non_st","origin_qualification":"Representative imported_finished_good route, not a verified exact-unit country/plant. 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Nonpreferential imports; Chinese footwear excluded from selected route."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot use window; historical legal commencement is in individual rules.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","S010","S012","V5-P019","V5-S001","V5-S002","V5-S004","V5-S007","V5-S008","V5-S010","V5-S029"],"applicable_tax_rule_ids":["R-COFINS-IMPORT-STD","R-COFINS-NC","R-IPI-IMPORT-BASE","R-IPI-OUTPUT-BASE","R-PIS-IMPORT-STD","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-SP-ICMS-IMPORT","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V5-IPI-FOOTWEAR","R-V5-NONST-RETAIL"],"default_scenario_ids":["EDU-BR-C004"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-SP-CHAIN","A-V5-ORDINARY-BENEFITS","A-V5-ORIGINS","A-V5-RETAIL-MARGIN"],"notes":"Optional conditional alternatives select different regimes explicitly; never sum every mapped rule."},{"tax_profile_id":"C05","name":"6404.11.00 / footwear / domestic_non_zfm","description":"Reusable 6404.11.00 treatment with explicit route/eligibility conditions; no SKU-level rate duplication.","category_id":"apparel.footwear","subcategory":"footwear","ncm":"6404.11.00","ncm_description":"Running footwear textile upper and rubber/polymeroutersole.","origin_type":"domestic_non_zfm","reference_state":"SP","varies_by_state":true,"state_variation":"Destination rate/ST/benefits vary; onlySP scenario implemented, with explicitManaus origin leg where selected.","classification_conditions":{"required_NCM_characteristics":"Running footwear textile upper and rubber/polymeroutersole.","selected_origin_route":"domestic_non_zfm","exact_technical_attributes":"See product.classification_attributes; price, color and brand alone do not change profile."},"special_regime_ids":[],"manufacturing_import_scenario":{"default_sales_path":"goods_retail_non_st","origin_qualification":"Representative domestic_non_zfm route, not a verified exact-unit country/plant. Nonpreferential imports; Chinese footwear excluded from selected route."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot use window; historical legal commencement is in individual rules.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","S010","S012","V5-P020","V5-P020-SPEC","V5-S001","V5-S002","V5-S004","V5-S007","V5-S008","V5-S010","V5-S029"],"applicable_tax_rule_ids":["R-COFINS-IMPORT-STD","R-COFINS-NC","R-IPI-IMPORT-BASE","R-IPI-OUTPUT-BASE","R-PIS-IMPORT-STD","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-SP-ICMS-IMPORT","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V5-IPI-FOOTWEAR","R-V5-NONST-RETAIL"],"default_scenario_ids":["EDU-BR-C005"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-SP-CHAIN","A-V5-ORDINARY-BENEFITS","A-V5-ORIGINS","A-V5-RETAIL-MARGIN"],"notes":"Optional conditional alternatives select different regimes explicitly; never sum every mapped rule."},{"tax_profile_id":"C06","name":"6404.11.00 / footwear / imported_finished_good","description":"Reusable 6404.11.00 treatment with explicit route/eligibility conditions; no SKU-level rate duplication.","category_id":"apparel.footwear","subcategory":"footwear","ncm":"6404.11.00","ncm_description":"Running footwear textile upper and rubber/polymeroutersole.","origin_type":"imported_finished_good","reference_state":"SP","varies_by_state":true,"state_variation":"Destination rate/ST/benefits vary; onlySP scenario implemented, with explicitManaus origin leg where selected.","classification_conditions":{"required_NCM_characteristics":"Running footwear textile upper and rubber/polymeroutersole.","selected_origin_route":"imported_finished_good","exact_technical_attributes":"See product.classification_attributes; price, color and brand alone do not change profile.","import_origin_scope":"non-Chinese and nonpreferential; Chinese-origin AD route unsupported"},"special_regime_ids":[],"manufacturing_import_scenario":{"default_sales_path":"goods_retail_non_st","origin_qualification":"Representative imported_finished_good route, not a verified exact-unit country/plant. Nonpreferential imports; Chinese footwear excluded from selected route."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot use window; historical legal commencement is in individual rules.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","S010","S012","V5-P021","V5-S001","V5-S002","V5-S004","V5-S007","V5-S008","V5-S010","V5-S017","V5-S020","V5-S021","V5-S022","V5-S023","V5-S029"],"applicable_tax_rule_ids":["R-COFINS-IMPORT-STD","R-COFINS-NC","R-IPI-IMPORT-BASE","R-IPI-OUTPUT-BASE","R-PIS-IMPORT-STD","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-SP-ICMS-IMPORT","R-V5-COFINS-IMPORT-EXTRA06","R-V5-II-APPAREL-35","R-V5-IPI-FOOTWEAR","R-V5-NONST-RETAIL"],"default_scenario_ids":["EDU-BR-C006"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-CUSTOMS-35","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-SP-CHAIN","A-V5-ORDINARY-BENEFITS","A-V5-ORIGINS","A-V5-RETAIL-MARGIN"],"notes":"Optional conditional alternatives select different regimes explicitly; never sum every mapped rule."},{"tax_profile_id":"C07","name":"6403.99.90 / footwear / imported_finished_good","description":"Reusable 6403.99.90 treatment with explicit route/eligibility conditions; no SKU-level rate duplication.","category_id":"apparel.footwear","subcategory":"footwear","ncm":"6403.99.90","ncm_description":"Leather upper, rubberoutersole, belowankle, no specialcleats; ordinary low casualshoe classification.","origin_type":"imported_finished_good","reference_state":"SP","varies_by_state":true,"state_variation":"Destination rate/ST/benefits vary; onlySP scenario implemented, with explicitManaus origin leg where selected.","classification_conditions":{"required_NCM_characteristics":"Leather upper, rubberoutersole, belowankle, no specialcleats; ordinary low casualshoe classification.","selected_origin_route":"imported_finished_good","exact_technical_attributes":"See product.classification_attributes; price, color and brand alone do not change profile.","import_origin_scope":"non-Chinese and nonpreferential; Chinese-origin AD route unsupported"},"special_regime_ids":[],"manufacturing_import_scenario":{"default_sales_path":"goods_retail_non_st","origin_qualification":"Representative imported_finished_good route, not a verified exact-unit country/plant. Nonpreferential imports; Chinese footwear excluded from selected route."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot use window; historical legal commencement is in individual rules.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","S010","S012","V5-P022","V5-S001","V5-S002","V5-S004","V5-S007","V5-S008","V5-S010","V5-S017","V5-S020","V5-S021","V5-S022","V5-S023","V5-S029"],"applicable_tax_rule_ids":["R-COFINS-IMPORT-STD","R-COFINS-NC","R-IPI-IMPORT-BASE","R-IPI-OUTPUT-BASE","R-PIS-IMPORT-STD","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-SP-ICMS-IMPORT","R-V5-COFINS-IMPORT-EXTRA06","R-V5-II-APPAREL-35","R-V5-IPI-FOOTWEAR","R-V5-NONST-RETAIL"],"default_scenario_ids":["EDU-BR-C007"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-CUSTOMS-35","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-SP-CHAIN","A-V5-ORDINARY-BENEFITS","A-V5-ORIGINS","A-V5-RETAIL-MARGIN"],"notes":"Optional conditional alternatives select different regimes explicitly; never sum every mapped rule."},{"tax_profile_id":"M02","name":"8711.20.20 / motorcycle / domestic_ZFM_assumed","description":"Reusable 8711.20.20 treatment with explicit route/eligibility conditions; no SKU-level rate duplication.","category_id":"vehicle.motorcycle","subcategory":"motorcycle","ncm":"8711.20.20","ncm_description":"Motorcycle8711; exact cylinder capacity selectsNCMband, not passenger-carMOVER.","origin_type":"domestic_ZFM_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Destination rate/ST/benefits vary; onlySP scenario implemented, with explicitManaus origin leg where selected.","classification_conditions":{"engine_band":{"min_cc_exclusive":125,"max_cc_inclusive":250},"propulsion":"spark_ignition","qualified_ST_route":true,"ZFM_project_eligibility":"required if selected, not inferred from brand"},"special_regime_ids":["qualified_ZFM"],"manufacturing_import_scenario":{"default_sales_path":"motorcycle_retail_st_reference","origin_qualification":"Representative domestic_ZFM_assumed route, not a verified exact-unit country/plant. Nonpreferential imports; Chinese footwear excluded from selected route."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot use window; historical legal commencement is in individual rules.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","S010","S012","S026","S027","S037","V5-P023","V5-P026","V5-P027","V5-S001","V5-S002","V5-S010","V5-S011","V5-S012","V5-S013","V5-S028","V5-S029","V5-S030","V5-S032"],"applicable_tax_rule_ids":["R-COFINS-IMPORT-STD","R-COFINS-NC","R-IPI-IMPORT-BASE","R-IPI-OUTPUT-BASE","R-IPI-ZFM","R-PIS-IMPORT-STD","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-IMPORT","R-SP-ZFM-ORIGIN12","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V5-IPI-MOTO","R-V5-MOTO-ST-BASE","R-V5-SP-MOTO12","R-ZFM-COFINS-CREDIT","R-ZFM-COFINS-OUTPUT","R-ZFM-PIS-CREDIT","R-ZFM-PIS-OUTPUT"],"default_scenario_ids":["EDU-BR-M001","EDU-BR-M004","EDU-BR-M005"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-SP-CHAIN","A-V5-MOTO-BASE","A-V5-MOTO-MARGIN","A-V5-ORDINARY-BENEFITS","A-V5-ORIGINS","A-V5-ZFM"],"notes":"Optional conditional alternatives select different regimes explicitly; never sum every mapped rule.","alternative_scenario_ids":["EDU-BR-M001-ORDINARY-IPI"]},{"tax_profile_id":"M01","name":"8711.20.10 / motorcycle / domestic_ZFM_assumed","description":"Reusable 8711.20.10 treatment with explicit route/eligibility conditions; no SKU-level rate duplication.","category_id":"vehicle.motorcycle","subcategory":"motorcycle","ncm":"8711.20.10","ncm_description":"Motorcycle8711; exact cylinder capacity selectsNCMband, not passenger-carMOVER.","origin_type":"domestic_ZFM_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Destination rate/ST/benefits vary; onlySP scenario implemented, with explicitManaus origin leg where selected.","classification_conditions":{"engine_band":{"min_cc_exclusive":50,"max_cc_inclusive":125},"propulsion":"spark_ignition","qualified_ST_route":true,"ZFM_project_eligibility":"required if selected, not inferred from brand"},"special_regime_ids":["qualified_ZFM"],"manufacturing_import_scenario":{"default_sales_path":"motorcycle_retail_st_reference","origin_qualification":"Representative domestic_ZFM_assumed route, not a verified exact-unit country/plant. Nonpreferential imports; Chinese footwear excluded from selected route."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot use window; historical legal commencement is in individual rules.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","S010","S012","S026","S027","S037","V5-P024","V5-P025","V5-S001","V5-S002","V5-S010","V5-S011","V5-S012","V5-S013","V5-S028","V5-S029","V5-S030","V5-S032"],"applicable_tax_rule_ids":["R-COFINS-IMPORT-STD","R-COFINS-NC","R-IPI-IMPORT-BASE","R-IPI-OUTPUT-BASE","R-IPI-ZFM","R-PIS-IMPORT-STD","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-IMPORT","R-SP-ZFM-ORIGIN12","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V5-IPI-MOTO","R-V5-MOTO-ST-BASE","R-V5-SP-MOTO12","R-ZFM-COFINS-CREDIT","R-ZFM-COFINS-OUTPUT","R-ZFM-PIS-CREDIT","R-ZFM-PIS-OUTPUT"],"default_scenario_ids":["EDU-BR-M002","EDU-BR-M003"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-SP-CHAIN","A-V5-MOTO-BASE","A-V5-MOTO-MARGIN","A-V5-ORDINARY-BENEFITS","A-V5-ORIGINS","A-V5-ZFM"],"notes":"Optional conditional alternatives select different regimes explicitly; never sum every mapped rule."},{"tax_profile_id":"M03","name":"8711.30.00 / motorcycle / domestic_ZFM_assumed","description":"Reusable 8711.30.00 treatment with explicit route/eligibility conditions; no SKU-level rate duplication.","category_id":"vehicle.motorcycle","subcategory":"motorcycle","ncm":"8711.30.00","ncm_description":"Motorcycle8711; exact cylinder capacity selectsNCMband, not passenger-carMOVER.","origin_type":"domestic_ZFM_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Destination rate/ST/benefits vary; onlySP scenario implemented, with explicitManaus origin leg where selected.","classification_conditions":{"engine_band":{"min_cc_exclusive":250,"max_cc_inclusive":500},"propulsion":"spark_ignition","qualified_ST_route":true,"ZFM_project_eligibility":"required if selected, not inferred from brand"},"special_regime_ids":["qualified_ZFM"],"manufacturing_import_scenario":{"default_sales_path":"motorcycle_retail_st_reference","origin_qualification":"Representative domestic_ZFM_assumed route, not a verified exact-unit country/plant. Nonpreferential imports; Chinese footwear excluded from selected route."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot use window; historical legal commencement is in individual rules.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","S010","S012","S026","S027","S037","V5-P028","V5-P029","V5-P029-SPEC","V5-S001","V5-S002","V5-S010","V5-S011","V5-S012","V5-S013","V5-S028","V5-S029","V5-S030","V5-S032"],"applicable_tax_rule_ids":["R-COFINS-IMPORT-STD","R-COFINS-NC","R-IPI-IMPORT-BASE","R-IPI-OUTPUT-BASE","R-IPI-ZFM","R-PIS-IMPORT-STD","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-IMPORT","R-SP-ZFM-ORIGIN12","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V5-IPI-MOTO","R-V5-MOTO-ST-BASE","R-V5-SP-MOTO12","R-ZFM-COFINS-CREDIT","R-ZFM-COFINS-OUTPUT","R-ZFM-PIS-CREDIT","R-ZFM-PIS-OUTPUT"],"default_scenario_ids":["EDU-BR-M006","EDU-BR-M007"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-SP-CHAIN","A-V5-MOTO-BASE","A-V5-MOTO-MARGIN","A-V5-ORDINARY-BENEFITS","A-V5-ORIGINS","A-V5-ZFM"],"notes":"Optional conditional alternatives select different regimes explicitly; never sum every mapped rule."},{"tax_profile_id":"M04","name":"8711.50.00 / motorcycle / domestic_ZFM_assumed","description":"Reusable 8711.50.00 treatment with explicit route/eligibility conditions; no SKU-level rate duplication.","category_id":"vehicle.motorcycle","subcategory":"motorcycle","ncm":"8711.50.00","ncm_description":"Motorcycle8711; exact cylinder capacity selectsNCMband, not passenger-carMOVER.","origin_type":"domestic_ZFM_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Destination rate/ST/benefits vary; onlySP scenario implemented, with explicitManaus origin leg where selected.","classification_conditions":{"engine_band":{"min_cc_exclusive":800,"max_cc_inclusive":null},"propulsion":"spark_ignition","qualified_ST_route":true,"ZFM_project_eligibility":"required if selected, not inferred from brand"},"special_regime_ids":["qualified_ZFM"],"manufacturing_import_scenario":{"default_sales_path":"motorcycle_retail_st_reference","origin_qualification":"Representative domestic_ZFM_assumed route, not a verified exact-unit country/plant. Nonpreferential imports; Chinese footwear excluded from selected route."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot use window; historical legal commencement is in individual rules.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","S010","S012","S026","S027","S037","V5-P030","V5-S001","V5-S002","V5-S010","V5-S011","V5-S012","V5-S013","V5-S028","V5-S029","V5-S030","V5-S032"],"applicable_tax_rule_ids":["R-COFINS-IMPORT-STD","R-COFINS-NC","R-IPI-IMPORT-BASE","R-IPI-OUTPUT-BASE","R-IPI-ZFM","R-PIS-IMPORT-STD","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-IMPORT","R-SP-ZFM-ORIGIN12","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V5-IPI-MOTO","R-V5-MOTO-ST-BASE","R-V5-SP-MOTO12","R-ZFM-COFINS-CREDIT","R-ZFM-COFINS-OUTPUT","R-ZFM-PIS-CREDIT","R-ZFM-PIS-OUTPUT"],"default_scenario_ids":["EDU-BR-M008"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-SP-CHAIN","A-V5-MOTO-BASE","A-V5-MOTO-MARGIN","A-V5-ORDINARY-BENEFITS","A-V5-ORIGINS","A-V5-ZFM"],"notes":"Optional conditional alternatives select different regimes explicitly; never sum every mapped rule.","alternative_scenario_ids":["EDU-BR-M008-ORDINARY-IPI"]},{"tax_profile_id":"F01","name":"Rice: domestic basic staple with exempt final resale","description":"Select the final-consumer exemption and retained input credit under Annex I Article 168; upstream selected basket treatment is 7% of full transaction value.","category_id":"food.grocery","subcategory":"grocery","ncm":"1006.30.21","ncm_description":"Wholly milled, non-parboiled, long-grain rice.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Wholly milled, non-parboiled, long-grain rice.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"Select the final-consumer exemption and retained input credit under Annex I Article 168; upstream selected basket treatment is 7% of full transaction value."},"special_regime_ids":["food_zero"],"manufacturing_import_scenario":{"default_sales_path":"essentials_non_st","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["V5-S010","V6-P001","V6-S-BASKET","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-LC224","V6-S-MILK","V6-S-PHARMA","V6-S-RICE","V6-S-SP-RATES","V6-S-ST-JAN","V6-S-ST-SCOPE","V6-S-TIPI","V6-X-CAMIL-RICE"],"applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-REFORM-CBS26","R-REFORM-IBS26","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-COFINS-FOOD0","R-V6-COFINS-IMPORT-NA","R-V6-COFINS-NO-RETAIL-CREDIT","R-V6-COFINS-ZERO-RETAIL","R-V6-FECOEP-NA","R-V6-ICMS-BASKET7","R-V6-IPI-FOOD-NT","R-V6-IPI-ORDINARY0","R-V6-NO-MILK-GRANT","R-V6-PIS-FOOD0","R-V6-PIS-IMPORT-NA","R-V6-PIS-NO-RETAIL-CREDIT","R-V6-PIS-ZERO-RETAIL","R-V6-RICE-RETAIL-EXEMPT"],"default_scenario_ids":["EDU-BR-F001"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PRICES","A-V6-RICE-BEAN-CREDIT"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"F02","name":"Beans: domestic basic staple with exempt final resale","description":"Carioca beans; final-consumer exemption and retained input credit under Annex I Article 169; selected upstream basket treatment is 7%.","category_id":"food.grocery","subcategory":"grocery","ncm":"0713.33.99","ncm_description":"Other dried, shelled common beans (Phaseolus vulgaris).","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Other dried, shelled common beans (Phaseolus vulgaris).","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"Carioca beans; final-consumer exemption and retained input credit under Annex I Article 169; selected upstream basket treatment is 7%."},"special_regime_ids":["food_zero"],"manufacturing_import_scenario":{"default_sales_path":"essentials_non_st","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["V5-S010","V6-P002","V6-S-BASKET","V6-S-BEANS","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-LC224","V6-S-MILK","V6-S-PHARMA","V6-S-SP-RATES","V6-S-ST-JAN","V6-S-ST-SCOPE","V6-S-TIPI","V6-X-CAMIL-BEANS"],"applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-REFORM-CBS26","R-REFORM-IBS26","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-BEANS-RETAIL-EXEMPT","R-V6-COFINS-FOOD0","R-V6-COFINS-IMPORT-NA","R-V6-COFINS-NO-RETAIL-CREDIT","R-V6-COFINS-ZERO-RETAIL","R-V6-FECOEP-NA","R-V6-ICMS-BASKET7","R-V6-IPI-FOOD-NT","R-V6-IPI-ORDINARY0","R-V6-NO-MILK-GRANT","R-V6-PIS-FOOD0","R-V6-PIS-IMPORT-NA","R-V6-PIS-NO-RETAIL-CREDIT","R-V6-PIS-ZERO-RETAIL"],"default_scenario_ids":["EDU-BR-F002"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PRICES","A-V6-RICE-BEAN-CREDIT"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"F03","name":"UHT whole milk: food ST and conditional producer credit","description":"The selected 1 L whole-milk product uses food MVA and a conditional SP own-production credit. The alternative removes that credit.","category_id":"food.grocery","subcategory":"grocery","ncm":"0401.20.10","ncm_description":"UHT milk, fat content over 1% and not over 6%, in immediate containers of 2 litres or less.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"UHT milk, fat content over 1% and not over 6%, in immediate containers of 2 litres or less.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"The selected 1 L whole-milk product uses food MVA and a conditional SP own-production credit. The alternative removes that credit."},"special_regime_ids":["food_zero","recomputed_statutory_MVA"],"manufacturing_import_scenario":{"default_sales_path":"essentials_food_mva","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S012","V5-S010","V6-P003","V6-S-BASKET","V6-S-COLD-LAW","V6-S-FOOD-IVA","V6-S-FOOD-PC","V6-S-LC224","V6-S-MILK","V6-S-PHARMA","V6-S-SP-RATES","V6-S-ST-JAN","V6-S-ST-SCOPE","V6-S-TIPI","V6-X-ITALAC"],"applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-COFINS-FOOD0","R-V6-COFINS-IMPORT-NA","R-V6-COFINS-NO-RETAIL-CREDIT","R-V6-COFINS-ZERO-RETAIL","R-V6-FECOEP-NA","R-V6-IPI-FOOD-NT","R-V6-IPI-ORDINARY0","R-V6-IVA-UHT","R-V6-MILK-PRESUMED12","R-V6-NO-MILK-GRANT","R-V6-PIS-FOOD0","R-V6-PIS-IMPORT-NA","R-V6-PIS-NO-RETAIL-CREDIT","R-V6-PIS-ZERO-RETAIL"],"default_scenario_ids":["EDU-BR-F003"],"assumption_ids":["A-2026-TEST","A-BASELINE-ST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-MILK-CREDIT","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":["EDU-BR-F003-NO-PRODUCER-CREDIT"],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"F04","name":"Roasted coffee: basket ICMS and zero federal contributions","description":"Ground, unflavoured roasted coffee, not capsules or a beverage preparation; selected basket ICMS and statutory food contribution zero rates.","category_id":"food.grocery","subcategory":"grocery","ncm":"0901.21.00","ncm_description":"Roasted coffee, not decaffeinated.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Roasted coffee, not decaffeinated.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"Ground, unflavoured roasted coffee, not capsules or a beverage preparation; selected basket ICMS and statutory food contribution zero rates."},"special_regime_ids":["food_zero"],"manufacturing_import_scenario":{"default_sales_path":"essentials_non_st","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["V5-S010","V6-P004","V6-S-BASKET","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-LC224","V6-S-MILK","V6-S-PHARMA","V6-S-SP-RATES","V6-S-ST-JAN","V6-S-ST-SCOPE","V6-S-TIPI","V6-X-PILAO"],"applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-REFORM-CBS26","R-REFORM-IBS26","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-COFINS-FOOD0","R-V6-COFINS-IMPORT-NA","R-V6-COFINS-NO-RETAIL-CREDIT","R-V6-COFINS-ZERO-RETAIL","R-V6-FECOEP-NA","R-V6-ICMS-BASKET7","R-V6-IPI-ORDINARY0","R-V6-NO-MILK-GRANT","R-V6-PIS-FOOD0","R-V6-PIS-IMPORT-NA","R-V6-PIS-NO-RETAIL-CREDIT","R-V6-PIS-ZERO-RETAIL"],"default_scenario_ids":["EDU-BR-F004"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"F05","name":"Packaged sliced bread: reduced-base ICMS and food ST","description":"The selected sliced bread is not the common-bread Ex used for the federal zero rate. Apply ordinary contributions, the selected 7% effective ICMS and food MVA.","category_id":"food.grocery","subcategory":"grocery","ncm":"1905.90.10","ncm_description":"Bread of heading 1905.90.10.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Bread of heading 1905.90.10.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"The selected sliced bread is not the common-bread Ex used for the federal zero rate. Apply ordinary contributions, the selected 7% effective ICMS and food MVA."},"special_regime_ids":["ordinary_non_cumulative","recomputed_statutory_MVA"],"manufacturing_import_scenario":{"default_sales_path":"essentials_food_mva","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","V5-S010","V6-P005","V6-S-BASKET","V6-S-FOOD-IVA","V6-S-FOOD-PC","V6-S-LC224","V6-S-MILK","V6-S-SP-RATES","V6-S-ST-JAN","V6-S-ST-SCOPE","V6-S-TIPI"],"applicable_tax_rule_ids":["R-COFINS-NC","R-IPI-OUTPUT-BASE","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-COFINS-IMPORT-NA","R-V6-FECOEP-NA","R-V6-ICMS-BASKET7","R-V6-IPI-ORDINARY0","R-V6-IVA-BREAD","R-V6-NO-MILK-GRANT","R-V6-PIS-IMPORT-NA"],"default_scenario_ids":["EDU-BR-F005"],"assumption_ids":["A-2026-TEST","A-BASELINE-ST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"F06","name":"Dry egg pasta: basket ICMS and zero federal contributions","description":"Dry egg spaghetti; no filling, sauce or prepared meal. Basket treatment and matching federal food zero rates are selected.","category_id":"food.grocery","subcategory":"grocery","ncm":"1902.11.00","ncm_description":"Uncooked pasta, not stuffed or otherwise prepared, containing eggs.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Uncooked pasta, not stuffed or otherwise prepared, containing eggs.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"Dry egg spaghetti; no filling, sauce or prepared meal. Basket treatment and matching federal food zero rates are selected."},"special_regime_ids":["food_zero"],"manufacturing_import_scenario":{"default_sales_path":"essentials_non_st","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["V5-S010","V6-P006","V6-S-BASKET","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-LC224","V6-S-MILK","V6-S-PHARMA","V6-S-SP-RATES","V6-S-ST-JAN","V6-S-ST-SCOPE","V6-S-TIPI"],"applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-REFORM-CBS26","R-REFORM-IBS26","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-COFINS-FOOD0","R-V6-COFINS-IMPORT-NA","R-V6-COFINS-NO-RETAIL-CREDIT","R-V6-COFINS-ZERO-RETAIL","R-V6-FECOEP-NA","R-V6-ICMS-BASKET7","R-V6-IPI-ORDINARY0","R-V6-NO-MILK-GRANT","R-V6-PIS-FOOD0","R-V6-PIS-IMPORT-NA","R-V6-PIS-NO-RETAIL-CREDIT","R-V6-PIS-ZERO-RETAIL"],"default_scenario_ids":["EDU-BR-F006"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"F07","name":"Refined soybean oil: basket ICMS and zero federal contributions","description":"The 900 ml retail bottle is not a blend or industrial bulk oil; selected basket treatment and federal food zero rates.","category_id":"food.grocery","subcategory":"grocery","ncm":"1507.90.11","ncm_description":"Refined soybean oil in containers of 5 litres or less.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Refined soybean oil in containers of 5 litres or less.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"The 900 ml retail bottle is not a blend or industrial bulk oil; selected basket treatment and federal food zero rates."},"special_regime_ids":["food_zero"],"manufacturing_import_scenario":{"default_sales_path":"essentials_non_st","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["V5-S010","V6-P007","V6-S-BASKET","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-LC224","V6-S-MILK","V6-S-PHARMA","V6-S-SP-RATES","V6-S-ST-JAN","V6-S-ST-SCOPE","V6-S-TIPI"],"applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-REFORM-CBS26","R-REFORM-IBS26","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-COFINS-FOOD0","R-V6-COFINS-IMPORT-NA","R-V6-COFINS-NO-RETAIL-CREDIT","R-V6-COFINS-ZERO-RETAIL","R-V6-FECOEP-NA","R-V6-ICMS-BASKET7","R-V6-IPI-ORDINARY0","R-V6-NO-MILK-GRANT","R-V6-PIS-FOOD0","R-V6-PIS-IMPORT-NA","R-V6-PIS-NO-RETAIL-CREDIT","R-V6-PIS-ZERO-RETAIL"],"default_scenario_ids":["EDU-BR-F007"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"F08","name":"Refined sugar: basket ICMS and zero federal contributions","description":"Refined white sugar, without a confectionery preparation or added flavouring; matching basket and federal food provisions.","category_id":"food.grocery","subcategory":"grocery","ncm":"1701.99.00","ncm_description":"Other sugar under 1701.99.00.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Other sugar under 1701.99.00.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"Refined white sugar, without a confectionery preparation or added flavouring; matching basket and federal food provisions."},"special_regime_ids":["food_zero"],"manufacturing_import_scenario":{"default_sales_path":"essentials_non_st","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["V5-S010","V6-P008","V6-S-BASKET","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-LC224","V6-S-MILK","V6-S-PHARMA","V6-S-SP-RATES","V6-S-ST-JAN","V6-S-ST-SCOPE","V6-S-TIPI"],"applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-REFORM-CBS26","R-REFORM-IBS26","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-COFINS-FOOD0","R-V6-COFINS-IMPORT-NA","R-V6-COFINS-NO-RETAIL-CREDIT","R-V6-COFINS-ZERO-RETAIL","R-V6-FECOEP-NA","R-V6-ICMS-BASKET7","R-V6-IPI-ORDINARY0","R-V6-NO-MILK-GRANT","R-V6-PIS-FOOD0","R-V6-PIS-IMPORT-NA","R-V6-PIS-NO-RETAIL-CREDIT","R-V6-PIS-ZERO-RETAIL"],"default_scenario_ids":["EDU-BR-F008"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"F09","name":"Milk chocolate bar: ordinary IPI and food ST","description":"Unfilled 80 g bar; selected qualified supplier ICMS effective 12%, destination 18%, food MVA and 3.25% IPI.","category_id":"food.grocery","subcategory":"grocery","ncm":"1806.32.10","ncm_description":"Chocolate in blocks, slabs or bars, not filled, in packages of 1 kg or less.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Chocolate in blocks, slabs or bars, not filled, in packages of 1 kg or less.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"Unfilled 80 g bar; selected qualified supplier ICMS effective 12%, destination 18%, food MVA and 3.25% IPI."},"special_regime_ids":["ordinary_non_cumulative","recomputed_statutory_MVA"],"manufacturing_import_scenario":{"default_sales_path":"essentials_food_mva","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","S012","V5-S010","V6-P009","V6-S-BASKET","V6-S-FOOD-IVA","V6-S-FOOD-PC","V6-S-FOOD12","V6-S-LC224","V6-S-MILK","V6-S-SP-RATES","V6-S-ST-JAN","V6-S-ST-SCOPE","V6-S-TIPI"],"applicable_tax_rule_ids":["R-COFINS-NC","R-IPI-OUTPUT-BASE","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-COFINS-IMPORT-NA","R-V6-FECOEP-NA","R-V6-FOOD-UPSTREAM12","R-V6-IPI-CHOCOLATE","R-V6-IPI-ORDINARY0","R-V6-IVA-CHOC","R-V6-NO-MILK-GRANT","R-V6-PIS-IMPORT-NA"],"default_scenario_ids":["EDU-BR-F009"],"assumption_ids":["A-2026-TEST","A-BASELINE-ST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"F10","name":"Plain sweet wheat biscuits: basket ICMS, ordinary contributions","description":"Selected plain wheat-based biscuit has no cocoa, filling, coating or butter. The basket description must match; this is not a blanket biscuit benefit.","category_id":"food.grocery","subcategory":"grocery","ncm":"1905.31.00","ncm_description":"Sweet biscuits of heading 1905.31.00.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Sweet biscuits of heading 1905.31.00.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"Selected plain wheat-based biscuit has no cocoa, filling, coating or butter. The basket description must match; this is not a blanket biscuit benefit."},"special_regime_ids":["ordinary_non_cumulative"],"manufacturing_import_scenario":{"default_sales_path":"essentials_non_st","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","V5-S010","V6-P010","V6-S-BASKET","V6-S-FOOD-PC","V6-S-LC224","V6-S-MILK","V6-S-SP-RATES","V6-S-ST-JAN","V6-S-ST-SCOPE","V6-S-TIPI"],"applicable_tax_rule_ids":["R-COFINS-NC","R-IPI-OUTPUT-BASE","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-COFINS-IMPORT-NA","R-V6-FECOEP-NA","R-V6-ICMS-BASKET7","R-V6-IPI-ORDINARY0","R-V6-NO-MILK-GRANT","R-V6-PIS-IMPORT-NA"],"default_scenario_ids":["EDU-BR-F010"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"D01","name":"Domestic soft drinks: qualified retail supply and PMPF","description":"Selected 2 L PET soft drink; match brand, container and volume to PMPF, and apply qualified output reductions plus per-litre minimums.","category_id":"beverage.non_alcoholic","subcategory":"non_alcoholic","ncm":"2202.10.00","ncm_description":"Waters, including mineral and aerated waters, containing added sugar, sweetener or flavouring.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Waters, including mineral and aerated waters, containing added sugar, sweetener or flavouring.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"Selected 2 L PET soft drink; match brand, container and volume to PMPF, and apply qualified output reductions plus per-litre minimums."},"special_regime_ids":["cold_beverage_retail_zero","fixed_PMPF"],"manufacturing_import_scenario":{"default_sales_path":"cold_beverage_pmpf","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S012","V5-S010","V6-P011","V6-S-COLD-DEC","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-MILK","V6-S-PHARMA","V6-S-PMPF","V6-S-SP-RATES","V6-S-TIPI"],"applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-BEVERAGE-FLOORS","R-V6-BEVERAGE-PMPF","R-V6-COFINS-COLD-UP","R-V6-COFINS-IMPORT-NA","R-V6-COFINS-NO-RETAIL-CREDIT","R-V6-COFINS-ZERO-RETAIL","R-V6-FECOEP-NA","R-V6-IPI-COLD-RAW","R-V6-IPI-COLD-RETAIL","R-V6-NO-MILK-GRANT","R-V6-PIS-COLD-UP","R-V6-PIS-IMPORT-NA","R-V6-PIS-NO-RETAIL-CREDIT","R-V6-PIS-ZERO-RETAIL"],"default_scenario_ids":["EDU-BR-D001"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-COLD-QUALIFICATION","A-V6-MARGIN","A-V6-PMPF","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"D02","name":"Domestic guarana soft drink: conditional IPI seed reduction","description":"Selected guarana-seed qualification under NC 22-1; PMPF and cold-beverage regime apply. An ordinary-IPI alternative is supplied.","category_id":"beverage.non_alcoholic","subcategory":"non_alcoholic","ncm":"2202.10.00","ncm_description":"Sweetened or flavoured waters of heading 2202.10.00.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Sweetened or flavoured waters of heading 2202.10.00.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"Selected guarana-seed qualification under NC 22-1; PMPF and cold-beverage regime apply. An ordinary-IPI alternative is supplied."},"special_regime_ids":["cold_beverage_retail_zero","fixed_PMPF"],"manufacturing_import_scenario":{"default_sales_path":"cold_beverage_pmpf","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S012","V5-S010","V6-P012","V6-S-COLD-DEC","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-MILK","V6-S-PHARMA","V6-S-PMPF","V6-S-SP-RATES","V6-S-TIPI"],"applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-BEVERAGE-FLOORS","R-V6-BEVERAGE-PMPF","R-V6-COFINS-COLD-UP","R-V6-COFINS-IMPORT-NA","R-V6-COFINS-NO-RETAIL-CREDIT","R-V6-COFINS-ZERO-RETAIL","R-V6-FECOEP-NA","R-V6-IPI-COLD-RAW","R-V6-IPI-COLD-RETAIL","R-V6-IPI-GUARANA-RETAIL","R-V6-NO-MILK-GRANT","R-V6-PIS-COLD-UP","R-V6-PIS-IMPORT-NA","R-V6-PIS-NO-RETAIL-CREDIT","R-V6-PIS-ZERO-RETAIL"],"default_scenario_ids":["EDU-BR-D002"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-COLD-QUALIFICATION","A-V6-GUARANA","A-V6-MARGIN","A-V6-PMPF","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":["EDU-BR-D002-NO-SEED-REDUCTION"],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"D03","name":"Imported energy drink: commercial import and PMPF","description":"Ready-to-drink 250 ml energy beverage, not a concentrate or food supplement. Saved nonpreferential import route, actual-paid import credits and pack-specific PMPF.","category_id":"beverage.non_alcoholic","subcategory":"non_alcoholic","ncm":"2202.99.00","ncm_description":"Other non-alcoholic beverages under 2202.99.00; selected Ex 04 energy drink.","origin_type":"imported_finished_good_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Other non-alcoholic beverages under 2202.99.00; selected Ex 04 energy drink.","route":"imported_finished_good_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"Ready-to-drink 250 ml energy beverage, not a concentrate or food supplement. Saved nonpreferential import route, actual-paid import credits and pack-specific PMPF."},"special_regime_ids":["cold_beverage_retail_zero","fixed_PMPF"],"manufacturing_import_scenario":{"default_sales_path":"cold_beverage_pmpf","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S012","V5-S010","V6-P013","V6-S-COLD-DEC","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-II-ENERGY-1","V6-S-II-ENERGY-2","V6-S-MILK","V6-S-PHARMA","V6-S-PMPF","V6-S-SP-RATES","V6-S-TARIFF-GATE","V6-S-TIPI"],"applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-V5-COFINS-EXTRA-NA","R-V6-BEVERAGE-FLOORS","R-V6-BEVERAGE-PMPF","R-V6-COFINS-COLD-IMPORT","R-V6-COFINS-COLD-UP","R-V6-COFINS-NO-RETAIL-CREDIT","R-V6-COFINS-ZERO-RETAIL","R-V6-FECOEP-NA","R-V6-II-ENERGY18","R-V6-IPI-COLD-RAW","R-V6-IPI-COLD-RETAIL","R-V6-NO-MILK-GRANT","R-V6-PIS-COLD-IMPORT","R-V6-PIS-COLD-UP","R-V6-PIS-NO-RETAIL-CREDIT","R-V6-PIS-ZERO-RETAIL"],"default_scenario_ids":["EDU-BR-D003"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-CUSTOMS-35","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-COLD-QUALIFICATION","A-V6-MARGIN","A-V6-PMPF","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"D04","name":"Natural mineral water: ordinary non-ST retail","description":"Noncarbonated natural mineral water is outside the selected federal cold-beverage regime and no longer in the selected SP water ST list.","category_id":"beverage.non_alcoholic","subcategory":"non_alcoholic","ncm":"2201.10.00","ncm_description":"Mineral waters and aerated waters; selected Ex 01 natural mineral water.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Mineral waters and aerated waters; selected Ex 01 natural mineral water.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"Noncarbonated natural mineral water is outside the selected federal cold-beverage regime and no longer in the selected SP water ST list."},"special_regime_ids":["ordinary_non_cumulative"],"manufacturing_import_scenario":{"default_sales_path":"essentials_non_st","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","S012","V5-S010","V6-P014","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-MILK","V6-S-SP-RATES","V6-S-ST-SCOPE","V6-S-ST-WATER","V6-S-TIPI"],"applicable_tax_rule_ids":["R-COFINS-NC","R-IPI-OUTPUT-BASE","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-COFINS-IMPORT-NA","R-V6-FECOEP-NA","R-V6-IPI-FOOD-NT","R-V6-IPI-ORDINARY0","R-V6-NO-MILK-GRANT","R-V6-NO-ST-WATER","R-V6-PIS-IMPORT-NA"],"default_scenario_ids":["EDU-BR-D004"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"D05","name":"Domestic beer: PMPF, cold-beverage regime and FECOEP","description":"Ordinary domestic beer, not an assumed qualifying small special-beer producer. Selected 20% ICMS plus 2 percentage points of FECOEP; brands and packs retain distinct PMPF rows.","category_id":"beverage.beer","subcategory":"beer","ncm":"2203.00.00","ncm_description":"Beer made from malt.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Beer made from malt.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"Ordinary domestic beer, not an assumed qualifying small special-beer producer. Selected 20% ICMS plus 2 percentage points of FECOEP; brands and packs retain distinct PMPF rows."},"special_regime_ids":["cold_beverage_retail_zero","fixed_PMPF"],"manufacturing_import_scenario":{"default_sales_path":"cold_beverage_pmpf","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["V5-S010","V6-P015","V6-P016","V6-S-COLD-DEC","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-MILK","V6-S-PHARMA","V6-S-PMPF","V6-S-SP-RATES","V6-S-TIPI"],"applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-REFORM-CBS26","R-REFORM-IBS26","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-BEER-FECOEP2","R-V6-BEER20","R-V6-BEVERAGE-FLOORS","R-V6-BEVERAGE-PMPF","R-V6-COFINS-COLD-UP","R-V6-COFINS-IMPORT-NA","R-V6-COFINS-NO-RETAIL-CREDIT","R-V6-COFINS-ZERO-RETAIL","R-V6-IPI-BEER-RAW","R-V6-IPI-BEER-RETAIL","R-V6-NO-MILK-GRANT","R-V6-PIS-COLD-UP","R-V6-PIS-IMPORT-NA","R-V6-PIS-NO-RETAIL-CREDIT","R-V6-PIS-ZERO-RETAIL"],"default_scenario_ids":["EDU-BR-D005","EDU-BR-D006"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-COLD-QUALIFICATION","A-V6-MARGIN","A-V6-PMPF","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"P01","name":"Generic paracetamol: specific NCM and SP generic-medicine rate","description":"The official subitem is within the 2924–2926 compound branch, not 2914. The selected retail paracetamol is a registered generic and uses the 12% SP generic-medicine provision.","category_id":"pharmacy.otc","subcategory":"otc","ncm":"3004.90.45","ncm_description":"Medicaments containing paracetamol or bromopride under 3004.90.45.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Medicaments containing paracetamol or bromopride under 3004.90.45.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"The official subitem is within the 2924–2926 compound branch, not 2914. The selected retail paracetamol is a registered generic and uses the 12% SP generic-medicine provision."},"special_regime_ids":["otc_pharma_monophase"],"manufacturing_import_scenario":{"default_sales_path":"essentials_non_st","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["V5-S010","V6-P017","V6-S-CMED","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-MILK","V6-S-PHARMA","V6-S-PHARMA-CREDIT","V6-S-SP-RATES","V6-S-ST-JAN","V6-S-ST-SCOPE","V6-S-TIPI"],"applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-REFORM-CBS26","R-REFORM-IBS26","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-COFINS-IMPORT-NA","R-V6-COFINS-NO-RETAIL-CREDIT","R-V6-COFINS-PHARMA-UP","R-V6-COFINS-ZERO-RETAIL","R-V6-FECOEP-NA","R-V6-GENERIC12","R-V6-IPI-ORDINARY0","R-V6-NO-MILK-GRANT","R-V6-NO-ST-MEDICINE","R-V6-PIS-IMPORT-NA","R-V6-PIS-NO-RETAIL-CREDIT","R-V6-PIS-PHARMA-UP","R-V6-PIS-ZERO-RETAIL"],"default_scenario_ids":["EDU-BR-P001"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PHARMA","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"P02","name":"Branded OTC medicines: organic-acid compound branch","description":"Selected ibuprofen and citric-acid/bicarbonate preparations; pharmaceutical concentrated contributions and ordinary 18% SP ICMS. Classification remains formulation-dependent.","category_id":"pharmacy.otc","subcategory":"otc","ncm":"3004.90.29","ncm_description":"Other retail medicaments within the 2916–2920 compound branch, 3004.90.29.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Other retail medicaments within the 2916–2920 compound branch, 3004.90.29.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"Selected ibuprofen and citric-acid/bicarbonate preparations; pharmaceutical concentrated contributions and ordinary 18% SP ICMS. Classification remains formulation-dependent."},"special_regime_ids":["otc_pharma_monophase"],"manufacturing_import_scenario":{"default_sales_path":"essentials_non_st","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S012","V5-S010","V6-P018","V6-P020","V6-S-CMED","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-MILK","V6-S-PHARMA","V6-S-PHARMA-CREDIT","V6-S-SP-RATES","V6-S-ST-JAN","V6-S-ST-SCOPE","V6-S-TIPI"],"applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-COFINS-IMPORT-NA","R-V6-COFINS-NO-RETAIL-CREDIT","R-V6-COFINS-PHARMA-UP","R-V6-COFINS-ZERO-RETAIL","R-V6-FECOEP-NA","R-V6-IPI-ORDINARY0","R-V6-NO-MILK-GRANT","R-V6-NO-ST-MEDICINE","R-V6-PIS-IMPORT-NA","R-V6-PIS-NO-RETAIL-CREDIT","R-V6-PIS-PHARMA-UP","R-V6-PIS-ZERO-RETAIL"],"default_scenario_ids":["EDU-BR-P002","EDU-BR-P004"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PHARMA","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"P03","name":"Branded OTC medicines: selected nitrogen heterocyclic branch","description":"Selected loratadine medicine. The Benegrip co-pack uses this as a provisional principal-component classification; its exact packaged classification is unresolved and explicitly LOW confidence.","category_id":"pharmacy.otc","subcategory":"otc","ncm":"3004.90.69","ncm_description":"Other retail medicaments under 3004.90.69.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Other retail medicaments under 3004.90.69.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"Selected loratadine medicine. The Benegrip co-pack uses this as a provisional principal-component classification; its exact packaged classification is unresolved and explicitly LOW confidence."},"special_regime_ids":["otc_pharma_monophase"],"manufacturing_import_scenario":{"default_sales_path":"essentials_non_st","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S012","V5-S010","V6-P019","V6-P022","V6-S-CMED","V6-S-COLD-LAW","V6-S-FOOD-PC","V6-S-MILK","V6-S-PHARMA","V6-S-PHARMA-CREDIT","V6-S-SP-RATES","V6-S-ST-JAN","V6-S-ST-SCOPE","V6-S-TIPI","V6-X-BENEGRIP","V6-X-BENEGRIP-CONFLICT"],"applicable_tax_rule_ids":["R-IPI-OUTPUT-BASE","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-COFINS-IMPORT-NA","R-V6-COFINS-NO-RETAIL-CREDIT","R-V6-COFINS-PHARMA-UP","R-V6-COFINS-ZERO-RETAIL","R-V6-FECOEP-NA","R-V6-IPI-ORDINARY0","R-V6-NO-MILK-GRANT","R-V6-NO-ST-MEDICINE","R-V6-PIS-IMPORT-NA","R-V6-PIS-NO-RETAIL-CREDIT","R-V6-PIS-PHARMA-UP","R-V6-PIS-ZERO-RETAIL"],"default_scenario_ids":["EDU-BR-P003","EDU-BR-P006"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PHARMA","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"P04","name":"Vitamin/mineral food supplement, not a medicine","description":"The selected Centrum product is explicitly a food supplement. Do not apply medicine-only 3004 concentrated contributions or the generic-medicine ICMS rate.","category_id":"pharmacy.supplement","subcategory":"supplement","ncm":"2106.90.30","ncm_description":"Food supplements under 2106.90.30.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Food supplements under 2106.90.30.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"The selected Centrum product is explicitly a food supplement. Do not apply medicine-only 3004 concentrated contributions or the generic-medicine ICMS rate."},"special_regime_ids":["ordinary_non_cumulative"],"manufacturing_import_scenario":{"default_sales_path":"essentials_non_st","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","S012","V5-S010","V6-P021","V6-S-FOOD-PC","V6-S-MILK","V6-S-PHARMA","V6-S-SP-RATES","V6-S-TIPI"],"applicable_tax_rule_ids":["R-COFINS-NC","R-IPI-OUTPUT-BASE","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-COFINS-IMPORT-NA","R-V6-FECOEP-NA","R-V6-IPI-ORDINARY0","R-V6-NO-MILK-GRANT","R-V6-PIS-IMPORT-NA"],"default_scenario_ids":["EDU-BR-P005"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"L01","name":"Retail washing and cleaning preparations","description":"Selected dishwashing liquid, laundry powder and multipurpose cleaner; ordinary 3.25% IPI and non-ST SP retail route.","category_id":"household_cleaning","subcategory":"household_cleaning","ncm":"3402.50.00","ncm_description":"Washing and cleaning preparations put up for retail sale, 3402.50.00.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Washing and cleaning preparations put up for retail sale, 3402.50.00.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"Selected dishwashing liquid, laundry powder and multipurpose cleaner; ordinary 3.25% IPI and non-ST SP retail route."},"special_regime_ids":["ordinary_non_cumulative"],"manufacturing_import_scenario":{"default_sales_path":"essentials_non_st","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","S012","V5-S010","V6-P023","V6-P024","V6-P028","V6-S-FOOD-PC","V6-S-MILK","V6-S-SP-RATES","V6-S-ST-CLEAN","V6-S-ST-SCOPE","V6-S-TIPI","V6-X-OMO"],"applicable_tax_rule_ids":["R-COFINS-NC","R-IPI-OUTPUT-BASE","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-COFINS-IMPORT-NA","R-V6-FECOEP-NA","R-V6-IPI-ORDINARY0","R-V6-IPI-WASH-PREP","R-V6-NO-MILK-GRANT","R-V6-NO-ST-CLEANING","R-V6-PIS-IMPORT-NA"],"default_scenario_ids":["EDU-BR-L001","EDU-BR-L002","EDU-BR-L006"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"L02","name":"Fabric softener: textile finishing preparation","description":"Selected fabric-softening formulation, not an automatic 3402 detergent classification. Ordinary non-ST retail.","category_id":"household_cleaning","subcategory":"household_cleaning","ncm":"3809.91.90","ncm_description":"Other textile-industry finishing preparations under 3809.91.90.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Other textile-industry finishing preparations under 3809.91.90.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"Selected fabric-softening formulation, not an automatic 3402 detergent classification. Ordinary non-ST retail."},"special_regime_ids":["ordinary_non_cumulative"],"manufacturing_import_scenario":{"default_sales_path":"essentials_non_st","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","S012","V5-S010","V6-P025","V6-S-FOOD-PC","V6-S-MILK","V6-S-SP-RATES","V6-S-ST-CLEAN","V6-S-ST-SCOPE","V6-S-TIPI"],"applicable_tax_rule_ids":["R-COFINS-NC","R-IPI-OUTPUT-BASE","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-COFINS-IMPORT-NA","R-V6-FECOEP-NA","R-V6-IPI-ORDINARY0","R-V6-NO-MILK-GRANT","R-V6-NO-ST-CLEANING","R-V6-PIS-IMPORT-NA"],"default_scenario_ids":["EDU-BR-L003"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"L03","name":"Household bleach: hypochlorite disinfectant Ex 02","description":"Prepared retail disinfecting bleach, not raw sodium hypochlorite under 2828. The matching Receita decision supports Ex 02 for the specified formulation.","category_id":"household_cleaning","subcategory":"household_cleaning","ncm":"3808.94.19","ncm_description":"Other disinfectants under 3808.94.19; selected Ex 02 household bleach.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Other disinfectants under 3808.94.19; selected Ex 02 household bleach.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"Prepared retail disinfecting bleach, not raw sodium hypochlorite under 2828. The matching Receita decision supports Ex 02 for the specified formulation."},"special_regime_ids":["ordinary_non_cumulative"],"manufacturing_import_scenario":{"default_sales_path":"essentials_non_st","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","S012","V5-S010","V6-P026","V6-S-BLEACH","V6-S-FOOD-PC","V6-S-MILK","V6-S-SP-RATES","V6-S-ST-CLEAN","V6-S-ST-SCOPE","V6-S-TIPI","V6-X-QBOA"],"applicable_tax_rule_ids":["R-COFINS-NC","R-IPI-OUTPUT-BASE","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-COFINS-IMPORT-NA","R-V6-FECOEP-NA","R-V6-IPI-BLEACH-EX02","R-V6-IPI-ORDINARY0","R-V6-NO-MILK-GRANT","R-V6-NO-ST-CLEANING","R-V6-PIS-IMPORT-NA"],"default_scenario_ids":["EDU-BR-L004"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."},{"tax_profile_id":"L04","name":"Household disinfectant: ordinary treatment","description":"Selected non-hypochlorite disinfectant does not inherit bleach Ex 02; ordinary 5% IPI and non-ST retail.","category_id":"household_cleaning","subcategory":"household_cleaning","ncm":"3808.94.19","ncm_description":"Other disinfectants under 3808.94.19.","origin_type":"domestic_non_zfm_assumed","reference_state":"SP","varies_by_state":true,"state_variation":"Rates, reduced bases, credits and ST rules are specific to São Paulo; other states require separate research.","classification_conditions":{"description_must_match":"Other disinfectants under 3808.94.19.","route":"domestic_non_zfm_assumed","all_product_specific_conditions_are_in_saved_scenario":true,"additional_conditions":"Selected non-hypochlorite disinfectant does not inherit bleach Ex 02; ordinary 5% IPI and non-ST retail."},"special_regime_ids":["ordinary_non_cumulative"],"manufacturing_import_scenario":{"default_sales_path":"essentials_non_st","origin_qualification":"Representative supplier/importer in SP → SP retailer → consumer; not evidence of a particular factory or invoice."},"effective_from":"2026-09-14","effective_to":"2026-12-31","effective_date_basis":"Research snapshot window, not the historical commencement of every underlying rule.","tax_system_period":"legacy_plus_2026_test","confidence":"MEDIUM","calculation_status":"complete_representative_scenario","educational_ready":true,"actual_sale_verified":false,"source_ids":["S008","S009","S012","V5-S010","V6-P027","V6-S-FOOD-PC","V6-S-MILK","V6-S-SP-RATES","V6-S-ST-CLEAN","V6-S-ST-SCOPE","V6-S-TIPI"],"applicable_tax_rule_ids":["R-COFINS-NC","R-IPI-OUTPUT-BASE","R-PIS-NC","R-REFORM-CBS26","R-REFORM-IBS26","R-SP-ICMS-18","R-V5-COFINS-EXTRA-NA","R-V5-II-DOMESTIC-NA","R-V6-COFINS-IMPORT-NA","R-V6-FECOEP-NA","R-V6-IPI-DISINFECTANT","R-V6-IPI-ORDINARY0","R-V6-NO-MILK-GRANT","R-V6-NO-ST-CLEANING","R-V6-PIS-IMPORT-NA"],"default_scenario_ids":["EDU-BR-L005"],"assumption_ids":["A-2026-TEST","A-CREDITS","A-FEES-BOUNDARY","A-RETAIL-CREDITS","A-V6-CHAIN","A-V6-MARGIN","A-V6-PRICES"],"notes":"Contains conditional and documentary mappings; execute only the selected complete scenario.","alternative_scenario_ids":[],"ncm_description_language":"English paraphrase; the linked official Portuguese text controls."}],"tax_rules":[{"tax_rule_id":"R-IPI-V-MOVER","tax_name":"Passenger-vehicle IPI rate selector","tax_abbreviation":"IPI","tax_type":"consumption_tax_or_related_rule","jurisdiction_level":"federal","jurisdiction":"BR","stage":"rate_selection","rate_type":"attribute_formula","rate":null,"rate_unit":null,"tax_base_description":"Use resulting rate on the stage-specific IPI base, not retail MSRP.","calculation_formula":"i = max(0, (6.30 + propulsion_pp + power_pp + efficiency_pp + safety_pp + recycling_pp)/100)","included_in_own_base":false,"included_taxes_in_base":[],"credit_mechanism":"No credit assumed unless a separate explicit credit rule applies.","conditions":"Eligible 8703 operation under NC 87-13; CAT/Renavam variant and certified regulatory inputs required; official MOVER-compliant manufacturer/importer.","special_regime_ids":["MOVER"],"varies_by_state":false,"state_variation":null,"effective_from":"2025-11-01","effective_to":"2026-12-31","effective_date_basis":"Legal dates where established; null commencement means historical commencement not established, not timeless applicability.","observed_active_on":"2026-09-11","tax_system_period":"legacy_plus_2026_test","legal_basis":"Decreto 12.549/2025 — vehicle IPI methodology — NC 87-13 and sustainable-car NC 87-15; Annexes II–IV; Decreto 12.435/2025 — MOVER requirements — Annex III B.1 and C; items 17–24; Annex IV","primary_source_url":"https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2025/decreto/d12549.htm","secondary_source_url":null,"source_ids":["S004","S005"],"last_verified_at":"2026-09-11","confidence":"HIGH","verification_status":"verified_conditional","implementation_status":"formula_ready_conditional","parameters":{"base_percentage_points":6.3,"propulsion_adjustment_pp":{"BEV":-2,"PHEV_flex":-2,"PHEV_ethanol":-2,"HEV_flex":-1.5,"HEV_ethanol":-1.5,"MHEV_flex":-1,"MHEV_ethanol":-1,"ICE_ethanol":-0.5,"ICE_flex":0,"PHEV_gasoline":2,"HEV_gasoline":3,"MHEV_gasoline":4.5,"PHEV_diesel":3,"HEV_diesel":4,"MHEV_diesel":5.5,"ICE_gasoline":6.5,"ICE_diesel":12},"power_bands_kw_upper_inclusive":[{"upper_kw":55,"adjustment_pp":-2.15},{"upper_kw":66,"adjustment_pp":-1.75},{"upper_kw":72,"adjustment_pp":-0.25},{"upper_kw":85,"adjustment_pp":0},{"upper_kw":105,"adjustment_pp":0.75},{"upper_kw":132,"adjustment_pp":1.5},{"upper_kw":165,"adjustment_pp":3},{"upper_kw":200,"adjustment_pp":3.5},{"upper_kw":240,"adjustment_pp":4},{"upper_kw":290,"adjustment_pp":6.25},{"upper_kw":null,"adjustment_pp":6.5}],"efficiency_thresholds":{"1":{"minus_2pp_intercept":0.920304,"minus_2pp_mass_coefficient":0.000473,"minus_1pp_intercept":0.9702,"minus_1pp_mass_coefficient":0.000498},"2":{"minus_2pp_intercept":0.70719,"minus_2pp_mass_coefficient":0.000717,"minus_1pp_intercept":0.745531,"minus_1pp_mass_coefficient":0.000756},"3":{"minus_2pp_intercept":0.50732,"minus_2pp_mass_coefficient":0.000988,"minus_1pp_intercept":0.534825,"minus_1pp_mass_coefficient":0.001041}},"efficiency_rule":"-2pp if certified_MJ_km <= lower threshold, else -1pp if <= upper threshold, otherwise 0pp","efficiency_groups":{"1":"Passenger/light-commercial-1/compact-SUV regulatory group","2":"Off-road-4x4/large-SUV regulatory group","3":"Light-commercial-2 regulatory group; not automatically passenger"},"power_test_standard":"ISO 1585 ICE (highest fuel result); UNECE R85 single electric; UN GTR21 or authorized equivalent for combined power","safety_bonus_pp":{"qualified":-1,"not_qualified":0},"recycling_bonus_pp":{"level_2":-2,"level_1":-1,"none":0},"recycling_evidence":"Level 2: traceable pre-scrapping of 1 end-of-life vehicle per 5 produced of the same brand/model/version; level 1: 1 per 10, plus Annex III B.1 item 6 I conditions. Not merely recycled material content."},"default_application_order":5,"notes":"Power bands are not SKU profiles. Do not add the historical NC 87-6 flex-hybrid 3pp reduction again. The safety flag requires all legal criteria, not the presence of a marketing ADAS feature.","runtime_usage":"documentation_and_provenance; resolved scenario chooses charge/credit role, not every mapped row is charged"},{"tax_rule_id":"R-IPI-V-SUSTAIN","tax_name":"Registered sustainable-car IPI override","tax_abbreviation":"IPI","tax_type":"consumption_tax_or_related_rule","jurisdiction_level":"federal","jurisdiction":"BR","stage":"rate_override","rate_type":"ad_valorem","rate":0,"rate_unit":"decimal_fraction","tax_base_description":"Same stage-specific IPI base.","calculation_formula":"if exact_version_is_MDIC_registered_and_eligible: i = 0; else use R-IPI-V-MOVER","included_in_own_base":false,"included_taxes_in_base":[],"credit_mechanism":"No credit assumed unless a separate explicit credit rule applies.","conditions":"Exact approved registration; CO2 well-to-wheel <=83 g/km; >=80% recyclable/reusable; prescribed domestic manufacturing steps and qualifying vehicle size/class.","special_regime_ids":["Carro_Sustentavel"],"varies_by_state":false,"state_variation":null,"effective_from":"2025-07-11","effective_to":"2026-12-31","effective_date_basis":"Legal dates where established; null commencement means historical commencement not established, not timeless applicability.","observed_active_on":"2026-09-11","tax_system_period":"legacy_plus_2026_test","legal_basis":"Decreto 12.549/2025 — vehicle IPI methodology — NC 87-13 and sustainable-car NC 87-15; Annexes II–IV; Carro Sustentável / IPI Verde official portal","primary_source_url":"https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2025/decreto/d12549.htm","secondary_source_url":null,"source_ids":["S004","S006"],"last_verified_at":"2026-09-11","confidence":"MEDIUM","verification_status":"unresolved_applicability","implementation_status":"requires_external_rate_or_eligibility","parameters":{},"default_application_order":6,"notes":"No selected VIN/CAT registration was conclusively matched. 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scheduled ICMS transition multipliers apply from 2029 and must not be silently pre-applied in 2026.","runtime_usage":"documentation_and_provenance; resolved scenario chooses charge/credit role, not every mapped row is charged"},{"tax_rule_id":"R-SP-ICMS-ADP12","tax_name":"SP listed ADP ICMS","tax_abbreviation":"ICMS","tax_type":"consumption_tax_or_related_rule","jurisdiction_level":"state","jurisdiction":"SP","stage":"rate_selection","rate_type":"ad_valorem","rate":0.12,"rate_unit":"decimal_fraction","tax_base_description":"Apply the separate stage/base rule.","calculation_formula":"a = rate","included_in_own_base":true,"included_taxes_in_base":[],"credit_mechanism":"No credit assumed unless a separate explicit credit rule applies.","conditions":"Code AND Resolução SF31/2008 description match: .12 list includes physical alphanumeric keyboard >=70 keys and specified dimensions/weight.","special_regime_ids":[],"varies_by_state":true,"state_variation":"SP rate, ST scope/base, credit authorization and origin/destination can materially alter results; 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resolved scenario chooses charge/credit role, not every mapped row is charged"},{"tax_rule_id":"R-SP-ICMS-CONSOLE25","tax_name":"SP video-game ICMS","tax_abbreviation":"ICMS","tax_type":"consumption_tax_or_related_rule","jurisdiction_level":"state","jurisdiction":"SP","stage":"rate_selection","rate_type":"ad_valorem","rate":0.25,"rate_unit":"decimal_fraction","tax_base_description":"Apply the separate stage/base rule.","calculation_formula":"a = rate","included_in_own_base":true,"included_taxes_in_base":[],"credit_mechanism":"No credit assumed unless a separate explicit credit rule applies.","conditions":"Video games corresponding to old 9504.10 entry; current 9504.50.00 with description correspondence under art.606.","special_regime_ids":[],"varies_by_state":true,"state_variation":"SP rate, ST scope/base, credit authorization and origin/destination can materially alter results; no 27-state matrix provided.","effective_from":null,"effective_to":"2032-12-31","effective_date_basis":"Legal dates where established; null commencement means historical commencement not established, not timeless applicability.","observed_active_on":"2026-09-11","tax_system_period":"legacy_plus_2026_test","legal_basis":"RICMS-SP arts. 52–56 — internal and import rates — arts. 52 I,54 V/X,55 video-game entry,56-C; RICMS-SP art. 606 — NCM reclassification neutrality","primary_source_url":"https://legislacao.fazenda.sp.gov.br/Paginas/art052.aspx","secondary_source_url":null,"source_ids":["S012","S016"],"last_verified_at":"2026-09-11","confidence":"HIGH","verification_status":"verified_conditional","implementation_status":"formula_ready_conditional","parameters":{},"default_application_order":5,"notes":"This is a full legacy rate; scheduled ICMS transition multipliers apply from 2029 and must not be silently pre-applied in 2026.","runtime_usage":"documentation_and_provenance; resolved scenario chooses charge/credit role, not every mapped row is charged"},{"tax_rule_id":"R-SP-ICMS-IMPORT","tax_name":"SP ICMS on import with gross-up","tax_abbreviation":"ICMS","tax_type":"consumption_tax_or_related_rule","jurisdiction_level":"state","jurisdiction":"SP","stage":"import","rate_type":"selected_rate","rate":null,"rate_unit":null,"tax_base_description":"V + II + IPI_import + PIS_import + COFINS_import + actual qualifying taxes/fees/customs expenses + own ICMS.","calculation_formula":"B0=V+II+IPI_import+PIS_import+COFINS_import+F_icms; ICMS_import=a*B0/(1-a); base=B0/(1-a)","included_in_own_base":true,"included_taxes_in_base":["II","IPI_import","PIS_import","COFINS_import","actual_customs_taxes_fees","ICMS_own"],"credit_mechanism":"Eligible regular importer credits actual ICMS import paid; jurisdiction/benefits must match its legal import operation.","conditions":"SP is the legal recipient jurisdiction, not merely port location; no reduced base/differment/special regime assumed.","special_regime_ids":[],"varies_by_state":true,"state_variation":"SP rate, ST scope/base, credit authorization and origin/destination can materially alter results; no 27-state matrix provided.","effective_from":null,"effective_to":"2032-12-31","effective_date_basis":"Legal dates where established; null commencement means historical commencement not established, not timeless applicability.","observed_active_on":"2026-09-11","tax_system_period":"legacy_plus_2026_test","legal_basis":"LC 87/1996 — ICMS bases and credits — arts. 13,19,20; RICMS-SP arts. 52–56 — internal and import rates — arts. 52 I,54 V/X,55 video-game entry,56-C","primary_source_url":"https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp87.htm","secondary_source_url":null,"source_ids":["S011","S012"],"last_verified_at":"2026-09-11","confidence":"HIGH","verification_status":"verified_conditional","implementation_status":"formula_ready_conditional","parameters":{},"default_application_order":40,"notes":"CBS/IBS 2026 cash-dispensation scenario assumed in examples; a non-dispensed scenario requires the specific transitional interaction analysis.","runtime_usage":"documentation_and_provenance; resolved scenario chooses charge/credit role, not every mapped row is charged"},{"tax_rule_id":"R-SP-ICMS-OUTPUT","tax_name":"SP ICMS own operation / IPI base distinction","tax_abbreviation":"ICMS","tax_type":"consumption_tax_or_related_rule","jurisdiction_level":"state","jurisdiction":"SP","stage":"domestic_sale","rate_type":"selected_rate","rate":null,"rate_unit":null,"tax_base_description":"Own operation value; includes own ICMS. IPI excluded for qualifying taxpayer-to-taxpayer industrialization/resale, included for final consumption.","calculation_formula":"ICMS_own = a*A for qualifying resale; ICMS_own = a*(A+IPI_output) for industrial direct-to-consumer sale","included_in_own_base":true,"included_taxes_in_base":["ICMS_own","IPI_if_final_consumption","PIS_in_revenue","COFINS_in_revenue"],"credit_mechanism":"Taxpayer output debit minus statutory input credits; no new ordinary final-reseller debit where already substituted for covered operation.","conditions":"Operation chain, buyer taxpayer status and destination known.","special_regime_ids":[],"varies_by_state":true,"state_variation":"SP rate, ST scope/base, credit authorization and origin/destination can materially alter results; no 27-state matrix provided.","effective_from":null,"effective_to":"2032-12-31","effective_date_basis":"Legal dates where established; null commencement means historical commencement not established, not timeless applicability.","observed_active_on":"2026-09-11","tax_system_period":"legacy_plus_2026_test","legal_basis":"LC 87/1996 — ICMS bases and credits — arts. 13,19,20; RICMS-SP arts. 52–56 — internal and import rates — arts. 52 I,54 V/X,55 video-game entry,56-C","primary_source_url":"https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp87.htm","secondary_source_url":null,"source_ids":["S011","S012"],"last_verified_at":"2026-09-11","confidence":"HIGH","verification_status":"verified_conditional","implementation_status":"formula_ready_conditional","parameters":{},"default_application_order":65,"notes":"","runtime_usage":"documentation_and_provenance; resolved scenario chooses charge/credit role, not every mapped row is charged"},{"tax_rule_id":"R-SP-ST-VEH","tax_name":"SP new vehicle ICMS-ST","tax_abbreviation":"ICMS_ST","tax_type":"consumption_tax_or_related_rule","jurisdiction_level":"state","jurisdiction":"SP","stage":"manufacturer_or_importer_withholding","rate_type":"base_selector","rate":null,"rate_unit":null,"tax_base_description":"Legally prescribed presumed final-consumer base Bst, not automatically cost or observed retail price.","calculation_formula":"ST = a_final*Bst - ICMS_own; scenario Bst=P and a_final=a gives ST=a*(P-A)","included_in_own_base":true,"included_taxes_in_base":["IPI_in_final_base","ICMS_in_presumed_final_base"],"credit_mechanism":"Withholding is an advance allocation of subsequent ICMS, not an additional independent consumption tax. Do not levy ordinary dealer output ICMS again.","conditions":"Qualifying vehicle-ST operation; actual manufacturer final-price table/freight or prescribed fallback. Refund/complement may arise if actual final base differs.","special_regime_ids":["SP_vehicle_ST"],"varies_by_state":true,"state_variation":"SP rate, ST scope/base, credit authorization and origin/destination can materially alter results; no 27-state matrix provided.","effective_from":null,"effective_to":"2032-12-31","effective_date_basis":"Legal dates where established; null commencement means historical commencement not established, not timeless applicability.","observed_active_on":"2026-09-11","tax_system_period":"legacy_plus_2026_test","legal_basis":"RICMS-SP arts. 301–302 — new vehicle ICMS-ST — arts. 301,302; RICMS-SP arts. 52–56 — internal and import rates — arts. 52 I,54 V/X,55 video-game entry,56-C; Portaria CAT 68/2019 — current ICMS-ST product list — Vehicle annex; Annex XXII items 28,53,71/74,80","primary_source_url":"https://legislacao.fazenda.sp.gov.br/Paginas/art301.aspx","secondary_source_url":null,"source_ids":["S014","S012","S015"],"last_verified_at":"2026-09-11","confidence":"HIGH","verification_status":"verified_conditional","implementation_status":"formula_ready_conditional","parameters":{"Bst_required":true,"current_fallback_MVA":null,"allow_Bst_equals_P":"Explicit modeling assumption only, not universal legal equality"},"default_application_order":80,"notes":"Example assumes final-base adjustment/full settlement at modeled P; commercial legal MSRP does not automatically change when a hypothetical tax toggle is pressed.","runtime_usage":"documentation_and_provenance; resolved scenario chooses charge/credit role, not every mapped row is charged"},{"tax_rule_id":"R-SP-ST-TECH","tax_name":"SP selected electronics ICMS-ST","tax_abbreviation":"ICMS_ST","tax_type":"consumption_tax_or_related_rule","jurisdiction_level":"state","jurisdiction":"SP","stage":"upstream_withholding","rate_type":"external_base_lookup","rate":null,"rate_unit":null,"tax_base_description":"Current legally prescribed MVA/IVA-ST or other applicable final-price base, by CEST/NCM/description/date.","calculation_formula":"Bst=prescribed_base; ST=a_destination*Bst-ICMS_own; under MVA fallback Bst=qualifying_operation_cost*(1+MVA_adjusted)","included_in_own_base":true,"included_taxes_in_base":[],"credit_mechanism":"Avoid a second final-reseller ICMS debit. Input contribution credits and any ST base exclusions need the applicable regime/jurisprudence, not invoice-total multiplication.","conditions":"Subsequent covered retail operation. Direct manufacturer/importer-to-final-consumer has no subsequent-operation ST under this rule.","special_regime_ids":["SP_technology_ST"],"varies_by_state":true,"state_variation":"SP rate, ST scope/base, credit authorization and origin/destination can materially alter results; no 27-state matrix provided.","effective_from":null,"effective_to":"2032-12-31","effective_date_basis":"Legal dates where established; null commencement means historical commencement not established, not timeless applicability.","observed_active_on":"2026-09-11","tax_system_period":"legacy_plus_2026_test","legal_basis":"Portaria CAT 68/2019 — current ICMS-ST product list — Vehicle annex; Annex XXII items 28,53,71/74,80; LC 87/1996 — ICMS bases and credits — arts. 13,19,20","primary_source_url":"https://legislacao.fazenda.sp.gov.br/Paginas/Portaria-CAT-68-de-2019.aspx","secondary_source_url":null,"source_ids":["S015","S011","S037"],"last_verified_at":"2026-09-11","confidence":"MEDIUM","verification_status":"scope_inherited_selected_iva_added_retail_engine_blocked","implementation_status":"requires_external_rate_or_eligibility","parameters":{"MVA_adjusted_formula_if_legally_required":"(1+MVA_original)*(1-interstate_rate)/(1-internal_rate)-1","MVA_original":null,"CEST_by_profile":"See tax_profiles.cest","selected_IVA_rule_id":"R-SP-ST-TECH-IVA-2026"},"default_application_order":80,"notes":"Scope inherited from original research. Current selected IVA parameters now appear in R-SP-ST-TECH-IVA-2026. Full retailer credit/base/adjustment model remains unresolved.","runtime_usage":"documentation_and_provenance; resolved scenario chooses charge/credit role, not every mapped row is charged"},{"tax_rule_id":"R-SP-ICT-RED-HIST","tax_name":"Published expired SP ICT reduced-base provision","tax_abbreviation":"ICMS","tax_type":"consumption_tax_or_related_rule","jurisdiction_level":"state","jurisdiction":"SP","stage":"domestic_sale","rate_type":"historical_benefit","rate":null,"rate_unit":null,"tax_base_description":"Historical reduced-base rule under Annex II art.27.","calculation_formula":"inactive for 2026 until a valid later extension is verified","included_in_own_base":false,"included_taxes_in_base":[],"credit_mechanism":"No credit assumed unless a separate explicit credit rule applies.","conditions":"Historical PPB/ICT conditions; published sunset.","special_regime_ids":[],"varies_by_state":true,"state_variation":"SP rate, ST scope/base, credit authorization and origin/destination can materially alter results; no 27-state matrix provided.","effective_from":null,"effective_to":"2024-12-31","effective_date_basis":"Legal dates where established; null commencement means historical commencement not established, not timeless applicability.","observed_active_on":null,"tax_system_period":"historical_not_current","legal_basis":"RICMS-SP Annex II art. 27 — ICT reduced base, published expiry — §4","primary_source_url":"https://legislacao.fazenda.sp.gov.br/Paginas/an2art027.aspx","secondary_source_url":null,"source_ids":["S017"],"last_verified_at":"2026-09-11","confidence":"MEDIUM","verification_status":"historical_not_for_current_selection","implementation_status":"formula_ready_conditional","parameters":{},"default_application_order":0,"notes":"Do not use a 2014 consultation or expired provision to reduce a September 2026 smartphone/notebook base automatically.","runtime_usage":"historical_documentation_not_executable_in_current_snapshot"},{"tax_rule_id":"R-ZFM-CONTRIB","tax_name":"ZFM producer contributions and buyer-credit gate","tax_abbreviation":"PIS_COFINS","tax_type":"consumption_tax_or_related_rule","jurisdiction_level":"federal","jurisdiction":"BR","stage":"ZFM_producer_sale_and_downstream_credit","rate_type":"conditional_rate_table","rate":null,"rate_unit":null,"tax_base_description":"Qualifying approved-ZFM producer revenue and buyer-specific eligible acquisition base.","calculation_formula":"select seller rates and buyer credit rates by legal purchaser category, then compute each ledger separately","included_in_own_base":false,"included_taxes_in_base":[],"credit_mechanism":"Buyer credit need not equal producer debit. COFINS art.3§17 gives 5.60% for specified tablet provision, 7.60% for specified buyer case, otherwise 4.60%, subject to statutory scope; matching PIS treatment and exact customer case must be resolved.","conditions":"Approved project and buyer regime proven; ordinary full-rate direct-consumer operation cannot be assumed reduced under the business-buyer list.","special_regime_ids":["ZFM_project_gate"],"varies_by_state":false,"state_variation":null,"effective_from":null,"effective_to":"2026-12-31","effective_date_basis":"Legal dates where established; null commencement means historical commencement not established, not timeless applicability.","observed_active_on":"2026-09-11","tax_system_period":"legacy_plus_2026_test","legal_basis":"Lei 10.637/2002 — PIS non-cumulative — art. 1 §3 XIV; art. 2; art. 3; Lei 10.833/2003 — COFINS non-cumulative — arts. 1–3, 15; Decreto-Lei 288/1967 — Zona Franca de Manaus — arts. 3,7,9","primary_source_url":"https://www.planalto.gov.br/ccivil_03/leis/2002/l10637.htm","secondary_source_url":null,"source_ids":["S008","S009","S027"],"last_verified_at":"2026-09-11","confidence":"MEDIUM","verification_status":"unresolved_applicability","implementation_status":"requires_external_rate_or_eligibility","parameters":{"seller_to_non_cumulative_outside_ZFM":{"PIS":0.0065,"COFINS":0.03},"seller_to_specified_other_business_buyers":{"PIS":0.013,"COFINS":0.06},"buyer_COFINS_conditional_rates":[0.056,0.076,0.046],"buyer_PIS_selected_rate":null},"default_application_order":0,"notes":"Do not put the LG TV through the ordinary non-ZFM direct-sale example without explicitly changing its route. AM-origin ICMS incentives may also matter beyond this SP reference dataset.","runtime_usage":"documentation_and_provenance; resolved scenario chooses charge/credit role, not every mapped row is charged"},{"tax_rule_id":"R-REFORM-CBS26","tax_name":"2026 CBS test assessment","tax_abbreviation":"CBS","tax_type":"consumption_tax_or_related_rule","jurisdiction_level":"federal","jurisdiction":"BR","stage":"domestic_and_import_test","rate_type":"ad_valorem","rate":0.009,"rate_unit":"decimal_fraction","tax_base_description":"Domestic CBS base or import CBS base as defined separately, not arbitrary retail total.","calculation_formula":"assessed_CBS=.009*CBS_base; cash_due=0 if statutory_2026_dispensation else prescribed_assessment_and_compensation","included_in_own_base":false,"included_taxes_in_base":[],"credit_mechanism":"No credit assumed unless a separate explicit credit rule applies.","conditions":"2026 test period; accessory-compliance or no-specified-obligation dispensation must be affirmatively established.","special_regime_ids":[],"varies_by_state":false,"state_variation":null,"effective_from":"2026-01-01","effective_to":"2026-12-31","effective_date_basis":"Legal dates where established; null commencement means historical commencement not established, not timeless applicability.","observed_active_on":"2026-09-11","tax_system_period":"legacy_plus_2026_test","legal_basis":"EC 132/2023 — consumption tax transition — ADCT transition provisions; Orientações da Reforma Tributária para 2026; Decreto 12.955/2026 — CBS regulation — art. 13 domestic base; arts. 80–81 import base; LC 227/2026 — IBS governance and amendments to LC 214 — Amendments to LC 214 art. 348 and related provisions; LC 214/2025 — IBS, CBS and Imposto Seletivo — arts. 12,69,126,343–348,409–419 and vehicle annex; read as amended by LC 227","primary_source_url":"https://www.planalto.gov.br/ccivil_03/constituicao/emendas/emc/emc132.htm","secondary_source_url":null,"source_ids":["S022","S023","S024","S025","S036"],"last_verified_at":"2026-09-11","confidence":"HIGH","verification_status":"verified_conditional","implementation_status":"formula_ready_conditional","parameters":{},"default_application_order":110,"notes":"Not automatically an extra 0.9% permanent consumer cost on top of PIS/COFINS.","runtime_usage":"documentation_and_provenance; resolved scenario chooses charge/credit role, not every mapped row is charged"},{"tax_rule_id":"R-REFORM-IBS26","tax_name":"2026 IBS test assessment","tax_abbreviation":"IBS","tax_type":"consumption_tax_or_related_rule","jurisdiction_level":"shared_federal_state_municipal","jurisdiction":"BR","stage":"domestic_and_import_test","rate_type":"ad_valorem","rate":0.001,"rate_unit":"decimal_fraction","tax_base_description":"Statutory IBS domestic/import base, not additive percentage of legacy-tax-inclusive market price.","calculation_formula":"assessed_IBS=.001*IBS_base; cash_due=0 if statutory_2026_dispensation else prescribed_assessment_and_compensation","included_in_own_base":false,"included_taxes_in_base":[],"credit_mechanism":"No credit assumed unless a separate explicit credit rule applies.","conditions":"2026 test; same explicit compliance/dispensation gate.","special_regime_ids":[],"varies_by_state":true,"state_variation":"Future destination rates are jurisdiction-dependent.","effective_from":"2026-01-01","effective_to":"2026-12-31","effective_date_basis":"Legal dates where established; null commencement means historical commencement not established, not timeless applicability.","observed_active_on":"2026-09-11","tax_system_period":"legacy_plus_2026_test","legal_basis":"EC 132/2023 — consumption tax transition — ADCT transition provisions; Orientações da Reforma Tributária para 2026; LC 227/2026 — IBS governance and amendments to LC 214 — Amendments to LC 214 art. 348 and related provisions; LC 214/2025 — IBS, CBS and Imposto Seletivo — arts. 12,69,126,343–348,409–419 and vehicle annex; read as amended by LC 227","primary_source_url":"https://www.planalto.gov.br/ccivil_03/constituicao/emendas/emc/emc132.htm","secondary_source_url":null,"source_ids":["S022","S023","S025","S036"],"last_verified_at":"2026-09-11","confidence":"HIGH","verification_status":"verified_conditional","implementation_status":"formula_ready_conditional","parameters":{},"default_application_order":110,"notes":"2026 shared tax; SP is the destination scenario. Never infer final IBS reference rate from the test rate.","runtime_usage":"documentation_and_provenance; resolved scenario chooses charge/credit role, not every mapped row is charged"},{"tax_rule_id":"R-REFORM-BASE","tax_name":"CBS/IBS base and 2026 implementation gate","tax_abbreviation":"CBS_IBS","tax_type":"consumption_tax_or_related_rule","jurisdiction_level":"federal","jurisdiction":"BR","stage":"base_selection","rate_type":"base_definition","rate":null,"rate_unit":null,"tax_base_description":"Domestic statutory operation base; import customs value plus listed duties/contributions/fees, excluding IPI/ICMS/ISS and own CBS/IBS as provided.","calculation_formula":"domestic_base=total_operation_charge-own_CBS-own_IBS-IPI-unconditional_discounts-qualifying_third_party_reimbursements-operation_legacy_taxes_during_2026_2032-other_express_exclusions; import_base=V+listed_statutory_charges_excluding_IPI_ICMS_ISS","included_in_own_base":false,"included_taxes_in_base":[],"credit_mechanism":"No credit assumed unless a separate explicit credit rule applies.","conditions":"2026 numerical examples use cash dispensation and therefore no net CBS/IBS price component. Non-dispensed production path not implemented.","special_regime_ids":[],"varies_by_state":false,"state_variation":null,"effective_from":"2026-01-01","effective_to":null,"effective_date_basis":"Legal dates where established; null commencement means historical commencement not established, not timeless applicability.","observed_active_on":"2026-09-11","tax_system_period":"legacy_plus_2026_test","legal_basis":"Decreto 12.955/2026 — CBS regulation — art. 13 domestic base; arts. 80–81 import base; LC 214/2025 — IBS, CBS and Imposto Seletivo — arts. 12,69,126,343–348,409–419 and vehicle annex; read as amended by LC 227","primary_source_url":"https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2026/decreto/d12955.htm","secondary_source_url":null,"source_ids":["S024","S036"],"last_verified_at":"2026-09-11","confidence":"MEDIUM","verification_status":"verified_conditional","implementation_status":"formula_ready_conditional","parameters":{"domestic_excluded_items":["own CBS and IBS","IPI","unconditional discounts","documented on-behalf-of-third-party reimbursements","2026–2032 operation ICMS including previously substituted ICMS, ISS, PIS and COFINS","art149-A contribution where relevant"],"import_specific_list":["II","IS","Siscomex","AFRMM","CIDE-Combustiveis if relevant","antidumping","countervailing duties","safeguards","TSA","TFVS","TUSM","TFFA","other statutory pre-release taxes/contributions/fees/duties"]},"default_application_order":0,"notes":"Do not recycle legacy ICMS gross-up as the CBS/IBS base. New taxes operate outside their own bases; future IS may enter the new base. The 2026 import treatment of remaining federal contributions under the catch-all must be resolved for a non-dispensed path; this release does not compute it.","runtime_usage":"documentation_and_provenance; resolved scenario chooses charge/credit role, not every mapped row is charged"},{"tax_rule_id":"R-REFORM-FED27","tax_name":"2027 federal consumption-tax replacement","tax_abbreviation":"CBS","tax_type":"consumption_tax_or_related_rule","jurisdiction_level":"federal","jurisdiction":"BR","stage":"future_domestic_and_import","rate_type":"future_schedule","rate":null,"rate_unit":null,"tax_base_description":"Statutory new CBS base, with corresponding legacy contributions extinguished.","calculation_formula":"PIS=COFINS=PIS_import=COFINS_import=0; CBS=applicable_reference_rate*CBS_base","included_in_own_base":false,"included_taxes_in_base":[],"credit_mechanism":"No credit assumed unless a separate explicit credit rule applies.","conditions":"Enacted start architecture; exact reference rate and product-specific treatment not populated.","special_regime_ids":[],"varies_by_state":false,"state_variation":null,"effective_from":"2027-01-01","effective_to":null,"effective_date_basis":"Legal dates where established; 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A zero coefficient is not a generic missing-data fallback.","conditions":"Other products or alternative no-electionsupplier","special_regime_ids":[],"varies_by_state":true,"state_variation":"Separate other-state rate/base/eligibility research required.","effective_from":null,"effective_to":null,"effective_date_basis":"Dates are legal dates when identified. 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No inventory-transition credit reconstruction.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":"2026-01-01","effective_to":null,"tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"P03","tax_rule_id":"R-V6-PIS-IMPORT-NA","applies":true,"application_order":40,"condition":"Selectedscenarioonly; Runtime scope exclusion; does not claim imported inputs have no tax","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":null,"tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"P03","tax_rule_id":"R-V6-PIS-NO-RETAIL-CREDIT","applies":true,"application_order":40,"condition":"Selectedscenarioonly; No ordinary9.25%acquisitioncredit forselectedmonophase/zero-rateproducts","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":null,"tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"P03","tax_rule_id":"R-V6-PIS-PHARMA-UP","applies":true,"application_order":40,"condition":"Selectedscenarioonly; 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Seller is industrial or legally equivalent (including importer); no special invoice discounts modeled.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":"2026-12-31","tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"P04","tax_rule_id":"R-PIS-NC","applies":true,"application_order":70,"condition":"Selectedscenarioonly; Ordinary non-cumulative/Lucro Real scenario; not Simples, cumulative, ZFM-specific or monophase output.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":"2026-12-31","tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"P04","tax_rule_id":"R-REFORM-CBS26","applies":true,"application_order":110,"condition":"Selectedscenarioonly; 2026 test period; accessory-compliance or no-specified-obligation dispensation must be affirmatively established.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":"2026-01-01","effective_to":"2026-12-31","tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"P04","tax_rule_id":"R-REFORM-IBS26","applies":true,"application_order":110,"condition":"Selectedscenarioonly; 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Specificcoffee,soybean oil,sugar,pasta,bread,biscuits,3004medicine,2106.90.30supplement,3809.91.90softener","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":null,"tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L02","tax_rule_id":"R-V6-NO-MILK-GRANT","applies":true,"application_order":40,"condition":"Selectedscenarioonly; Other products or alternative no-electionsupplier","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":null,"tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L02","tax_rule_id":"R-V6-NO-ST-CLEANING","applies":true,"application_order":40,"condition":"Selectedscenarioonly; Affected scope only. No inventory-transition credit reconstruction.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":"2026-08-01","effective_to":null,"tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L02","tax_rule_id":"R-V6-PIS-IMPORT-NA","applies":true,"application_order":40,"condition":"Selectedscenarioonly; Runtime scope exclusion; does not claim imported inputs have no tax","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":null,"tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L03","tax_rule_id":"R-COFINS-NC","applies":true,"application_order":70,"condition":"Selectedscenarioonly; Ordinary non-cumulative/Lucro Real scenario; not Simples, cumulative, ZFM-specific or monophase output.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":"2026-12-31","tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L03","tax_rule_id":"R-IPI-OUTPUT-BASE","applies":true,"application_order":60,"condition":"Selectedscenarioonly; Seller is industrial or legally equivalent (including importer); no special invoice discounts modeled.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":"2026-12-31","tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L03","tax_rule_id":"R-PIS-NC","applies":true,"application_order":70,"condition":"Selectedscenarioonly; Ordinary non-cumulative/Lucro Real scenario; not Simples, cumulative, ZFM-specific or monophase output.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":"2026-12-31","tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L03","tax_rule_id":"R-REFORM-CBS26","applies":true,"application_order":110,"condition":"Selectedscenarioonly; 2026 test period; accessory-compliance or no-specified-obligation dispensation must be affirmatively established.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":"2026-01-01","effective_to":"2026-12-31","tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L03","tax_rule_id":"R-REFORM-IBS26","applies":true,"application_order":110,"condition":"Selectedscenarioonly; 2026 test; same explicit compliance/dispensation gate.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":"2026-01-01","effective_to":"2026-12-31","tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L03","tax_rule_id":"R-SP-ICMS-18","applies":true,"application_order":5,"condition":"Selectedscenarioonly; No specifically applicable alternate rate or verified benefit.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":"2032-12-31","tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L03","tax_rule_id":"R-V5-COFINS-EXTRA-NA","applies":true,"application_order":40,"condition":"Selectedscenarioonly; No finished import or no matching additional-rate statutory listing.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":"2026-12-31","tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L03","tax_rule_id":"R-V5-II-DOMESTIC-NA","applies":true,"application_order":40,"condition":"Selectedscenarioonly; Domestic finished-good route; no assertion about imported manufacturing inputs.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":"2026-12-31","tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L03","tax_rule_id":"R-V6-COFINS-IMPORT-NA","applies":true,"application_order":40,"condition":"Selectedscenarioonly; Runtime scope exclusion; does not claim imported inputs have no tax","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":null,"tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L03","tax_rule_id":"R-V6-FECOEP-NA","applies":true,"application_order":40,"condition":"Selectedscenarioonly; Nonbeer selected scenarios; not universal nonapplicability","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":null,"tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L03","tax_rule_id":"R-V6-IPI-BLEACH-EX02","applies":true,"application_order":40,"condition":"Selectedscenarioonly; 3808.94.19Ex02;classification follows preparation/function/packaging notpurechemical2828","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":null,"tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L03","tax_rule_id":"R-V6-IPI-ORDINARY0","applies":true,"application_order":40,"condition":"Selectedscenarioonly; Specificcoffee,soybean oil,sugar,pasta,bread,biscuits,3004medicine,2106.90.30supplement,3809.91.90softener","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":null,"tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L03","tax_rule_id":"R-V6-NO-MILK-GRANT","applies":true,"application_order":40,"condition":"Selectedscenarioonly; Other products or alternative no-electionsupplier","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":null,"tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L03","tax_rule_id":"R-V6-NO-ST-CLEANING","applies":true,"application_order":40,"condition":"Selectedscenarioonly; Affected scope only. No inventory-transition credit reconstruction.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":"2026-08-01","effective_to":null,"tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L03","tax_rule_id":"R-V6-PIS-IMPORT-NA","applies":true,"application_order":40,"condition":"Selectedscenarioonly; Runtime scope exclusion; does not claim imported inputs have no tax","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":null,"tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L04","tax_rule_id":"R-COFINS-NC","applies":true,"application_order":70,"condition":"Selectedscenarioonly; Ordinary non-cumulative/Lucro Real scenario; not Simples, cumulative, ZFM-specific or monophase output.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":"2026-12-31","tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L04","tax_rule_id":"R-IPI-OUTPUT-BASE","applies":true,"application_order":60,"condition":"Selectedscenarioonly; Seller is industrial or legally equivalent (including importer); no special invoice discounts modeled.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":"2026-12-31","tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L04","tax_rule_id":"R-PIS-NC","applies":true,"application_order":70,"condition":"Selectedscenarioonly; Ordinary non-cumulative/Lucro Real scenario; not Simples, cumulative, ZFM-specific or monophase output.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":"2026-12-31","tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L04","tax_rule_id":"R-REFORM-CBS26","applies":true,"application_order":110,"condition":"Selectedscenarioonly; 2026 test period; accessory-compliance or no-specified-obligation dispensation must be affirmatively established.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":"2026-01-01","effective_to":"2026-12-31","tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L04","tax_rule_id":"R-REFORM-IBS26","applies":true,"application_order":110,"condition":"Selectedscenarioonly; 2026 test; same explicit compliance/dispensation gate.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":"2026-01-01","effective_to":"2026-12-31","tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L04","tax_rule_id":"R-SP-ICMS-18","applies":true,"application_order":5,"condition":"Selectedscenarioonly; No specifically applicable alternate rate or verified benefit.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":"2032-12-31","tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L04","tax_rule_id":"R-V5-COFINS-EXTRA-NA","applies":true,"application_order":40,"condition":"Selectedscenarioonly; No finished import or no matching additional-rate statutory listing.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":"2026-12-31","tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L04","tax_rule_id":"R-V5-II-DOMESTIC-NA","applies":true,"application_order":40,"condition":"Selectedscenarioonly; Domestic finished-good route; no assertion about imported manufacturing inputs.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":"2026-12-31","tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L04","tax_rule_id":"R-V6-COFINS-IMPORT-NA","applies":true,"application_order":40,"condition":"Selectedscenarioonly; Runtime scope exclusion; does not claim imported inputs have no tax","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":null,"tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L04","tax_rule_id":"R-V6-FECOEP-NA","applies":true,"application_order":40,"condition":"Selectedscenarioonly; Nonbeer selected scenarios; not universal nonapplicability","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":null,"tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L04","tax_rule_id":"R-V6-IPI-DISINFECTANT","applies":true,"application_order":40,"condition":"Selectedscenarioonly; Otherdomesticdisinfectant3808.94.19 absentEx02hypochlorite","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":null,"tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L04","tax_rule_id":"R-V6-IPI-ORDINARY0","applies":true,"application_order":40,"condition":"Selectedscenarioonly; Specificcoffee,soybean oil,sugar,pasta,bread,biscuits,3004medicine,2106.90.30supplement,3809.91.90softener","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":null,"tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L04","tax_rule_id":"R-V6-NO-MILK-GRANT","applies":true,"application_order":40,"condition":"Selectedscenarioonly; Other products or alternative no-electionsupplier","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":null,"tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L04","tax_rule_id":"R-V6-NO-ST-CLEANING","applies":true,"application_order":40,"condition":"Selectedscenarioonly; Affected scope only. No inventory-transition credit reconstruction.","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":"2026-08-01","effective_to":null,"tax_system_period":"legacy_plus_2026_test"},{"tax_profile_id":"L04","tax_rule_id":"R-V6-PIS-IMPORT-NA","applies":true,"application_order":40,"condition":"Selectedscenarioonly; Runtime scope exclusion; does not claim imported inputs have no tax","notes":"Recordmaydescribeabase,credit,zerorateorconditionalalternative;notallmappedchargesaresimultaneouslydue.","effective_from":null,"effective_to":null,"tax_system_period":"legacy_plus_2026_test"}],"sources":[{"source_id":"S001","source_type":"primary_legislation","publisher":"Presidência da República","title":"Decreto 11.158/2022 — TIPI and amendment index","url":"https://www.planalto.gov.br/ccivil_03/_ato2019-2022/2022/decreto/d11158.htm","publication_date":"2022-07-29","accessed_date":"2026-09-11","legal_authority":true,"locator":null,"verification_status":"read","notes":"Amendment index checked. Not the original 2022 rates in isolation."},{"source_id":"S002","source_type":"official_tariff","publisher":"Presidência da República","title":"TIPI Annex 4: NCM chapters 84, 85, 87, 95","url":"https://www.planalto.gov.br/ccivil_03/_ato2019-2022/2022/decreto/Anexo/d11158-anexo4.pdf","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":"PDF pages 41,59,64,81–82,114 (one-based)","verification_status":"read","notes":"Relevant tables visually inspected. Read together with S003/S004; original .19 notebook and console headline rates were subsequently changed."},{"source_id":"S003","source_type":"primary_legislation","publisher":"Presidência da República","title":"Decreto 11.182/2022 — amended TIPI rates","url":"https://www.planalto.gov.br/ccivil_03/_ato2019-2022/2022/decreto/d11182.htm","publication_date":"2022-08-24","accessed_date":"2026-09-11","legal_authority":true,"locator":"Annex; 8471.30.19 and 9504.50.00","verification_status":"read","notes":""},{"source_id":"S004","source_type":"primary_legislation","publisher":"Presidência da República","title":"Decreto 12.549/2025 — vehicle IPI methodology","url":"https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2025/decreto/d12549.htm","publication_date":"2025-07-11","accessed_date":"2026-09-11","legal_authority":true,"locator":"NC 87-13 and sustainable-car NC 87-15; Annexes II–IV","verification_status":"read","notes":"General methodology effective 2025-11-01; sustainable-car registration treatment from publication; NC 87-13 expires 2026-12-31."},{"source_id":"S005","source_type":"primary_legislation","publisher":"Presidência da República","title":"Decreto 12.435/2025 — MOVER requirements","url":"https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2025/decreto/d12435.htm","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":"Annex III B.1 and C; items 17–24; Annex IV","verification_status":"read","notes":"Do not confuse corporate compliance targets with the product-specific IPI bonus thresholds in S004."},{"source_id":"S006","source_type":"official_explanation","publisher":"MDIC","title":"Carro Sustentável / IPI Verde official portal","url":"https://www.gov.br/mdic/pt-br/centrais-de-conteudo/publicacoes/carro-sustentavel","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"Explains registration. Exact CAT/Renavam approvals for selected units have not been matched."},{"source_id":"S007","source_type":"primary_legislation","publisher":"Presidência da República","title":"Lei 10.485/2002 — vehicle concentrated contributions","url":"https://www.planalto.gov.br/ccivil_03/leis/2002/l10485.htm","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":"arts. 1–3","verification_status":"read","notes":"Manufacturer/importer 2% PIS, 9.6% COFINS; qualifying dealers zero. Article 2 is a specific intermediation-fee rule, not a universal 9% base reduction."},{"source_id":"S008","source_type":"primary_legislation","publisher":"Presidência da República","title":"Lei 10.637/2002 — PIS non-cumulative","url":"https://www.planalto.gov.br/ccivil_03/leis/2002/l10637.htm","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":"art. 1 §3 XIV; art. 2; art. 3","verification_status":"read","notes":"Consolidated text includes 2023 ICMS base exclusions and later amendments; repeal effects must be read separately from strike-throughs."},{"source_id":"S009","source_type":"primary_legislation","publisher":"Presidência da República","title":"Lei 10.833/2003 — COFINS non-cumulative","url":"https://www.planalto.gov.br/ccivil_03/leis/2003/l10.833.htm","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":"arts. 1–3, 15","verification_status":"read","notes":"Includes ZFM seller and acquisition-credit provisions. Buyer-specific ZFM credit calculation is not certified in this release."},{"source_id":"S010","source_type":"primary_legislation","publisher":"Presidência da República","title":"Lei 10.865/2004 — import contributions and credits","url":"https://www.planalto.gov.br/ccivil_03/_ato2004-2006/2004/lei/l10.865.htm","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":"arts. 7,8,15,17","verification_status":"read","notes":"Use live amended text, not superseded paragraphs. Selected finished goods are not within the extra-COFINS list in art. 8 §21."},{"source_id":"S011","source_type":"primary_legislation","publisher":"Presidência da República","title":"LC 87/1996 — ICMS bases and credits","url":"https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp87.htm","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":"arts. 13,19,20","verification_status":"read","notes":"Import gross-up; IPI exclusion on qualifying resale between taxpayers; IPI inclusion for final consumption."},{"source_id":"S012","source_type":"official_consolidation","publisher":"SEFAZ-SP","title":"RICMS-SP arts. 52–56 — internal and import rates","url":"https://legislacao.fazenda.sp.gov.br/Paginas/art052.aspx","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":"arts. 52 I,54 V/X,55 video-game entry,56-C","verification_status":"read","notes":"Vehicle 14.5% historical supplement repealed; 12% vehicle provision conditional on substitution regime. Video games 25%, not default 18%."},{"source_id":"S013","source_type":"primary_legislation","publisher":"SEFAZ-SP","title":"Resolução SF 31/2008 — listed electronic data-processing equipment","url":"https://legislacao.fazenda.sp.gov.br/Paginas/resf312008.aspx","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":"Annex, 8471.30.12","verification_status":"read","notes":"Code AND product description must match. The state list retains a physical alphanumeric keyboard of at least 70 keys, unlike the updated federal NCM description."},{"source_id":"S014","source_type":"official_consolidation","publisher":"SEFAZ-SP","title":"RICMS-SP arts. 301–302 — new vehicle ICMS-ST","url":"https://legislacao.fazenda.sp.gov.br/Paginas/art301.aspx","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":"arts. 301,302","verification_status":"read","notes":"Manufacturer/importer responsibility and prescribed presumed final-sale base; use dealer/brand MSRP and freight or the applicable fallback."},{"source_id":"S015","source_type":"official_consolidation","publisher":"SEFAZ-SP","title":"Portaria CAT 68/2019 — current ICMS-ST product list","url":"https://legislacao.fazenda.sp.gov.br/Paginas/Portaria-CAT-68-de-2019.aspx","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":"Vehicle annex; Annex XXII items 28,53,71/74,80","verification_status":"read","notes":"Read consolidated 2026 amendments. Selected phones/notebooks/TVs/consoles remain listed; 2026 removals found concern other merchandise. Lists establish scope, not current MVA values."},{"source_id":"S016","source_type":"official_consolidation","publisher":"SEFAZ-SP","title":"RICMS-SP art. 606 — NCM reclassification neutrality","url":"https://legislacao.fazenda.sp.gov.br/Paginas/art606.aspx","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":null,"verification_status":"read","notes":"Preserves treatment after NCM renumbering; still require description correspondence."},{"source_id":"S017","source_type":"official_consolidation","publisher":"SEFAZ-SP","title":"RICMS-SP Annex II art. 27 — ICT reduced base, published expiry","url":"https://legislacao.fazenda.sp.gov.br/Paginas/an2art027.aspx","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":"§4","verification_status":"read","notes":"Published expiry 2024-12-31. No verified renewal found; not activated as a 2026 benefit."},{"source_id":"S018","source_type":"primary_legislation","publisher":"Presidência da República","title":"Decreto 7.212/2010 — RIPI","url":"https://www.planalto.gov.br/ccivil_03/_ato2007-2010/2010/decreto/d7212.htm","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":"arts. 9,190,225,226","verification_status":"read","notes":"Importer equivalence, import/domestic bases and eligible import IPI credit. Examples have no invoice discounts."},{"source_id":"S019","source_type":"official_consolidation","publisher":"MDIC/Camex","title":"Resolução Gecex 272/2021 — consolidated tariff architecture","url":"https://www.gov.br/mdic/pt-br/assuntos/camex/resolucoes/gecex/resolucoes-compiladas/resolucao-gecex-no-272-de-19-de-novembro-de-2021-compilada","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":"arts. 1–8 and annex hierarchy","verification_status":"read","notes":"Annex exceptions and valid origin preferences override general TEC. This HTML page alone does NOT verify the rate of every selected NCM."},{"source_id":"S020","source_type":"official_tariff","publisher":"MDIC/Camex","title":"Tarifas Vigentes — consolidated tariff workbook dated 2026-09-08","url":"https://www.gov.br/mdic/pt-br/assuntos/camex/se-camex/strat/tarifas/vigentes","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":null,"verification_status":"landing_page_read_attachment_unread","notes":"Landing page read. Workbook attachment could not be retrieved/parsed. Current product-level II rates are a release blocker, not a completed lookup."},{"source_id":"S021","source_type":"legislation_republication","publisher":"Gecex; republished by LegisWeb","title":"Resolução Gecex 532/2023 — historical EV tariff timetable","url":"https://www.legisweb.com.br/legislacao/?id=452194","publication_date":"2023-11-23","accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"Official DOU link failed. Useful historical expiry evidence only; not accepted as sole current-rate authority. Later kit/automotive exceptions need current annex validation."},{"source_id":"S022","source_type":"primary_legislation","publisher":"Presidência da República","title":"EC 132/2023 — consumption tax transition","url":"https://www.planalto.gov.br/ccivil_03/constituicao/emendas/emc/emc132.htm","publication_date":"2023-12-21","accessed_date":"2026-09-11","legal_authority":true,"locator":"ADCT transition provisions","verification_status":"read","notes":"2026 test; 2027 federal switch; 2029–2032 ICMS/ISS phaseout; 2033 full system."},{"source_id":"S023","source_type":"official_explanation","publisher":"Receita Federal","title":"Orientações da Reforma Tributária para 2026","url":"https://www.gov.br/receitafederal/pt-br/acesso-a-informacao/acoes-e-programas/programas-e-atividades/reforma-tributaria-do-consumo/orientacoes-2026","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"Conditional dispensation from 2026 IBS/CBS collection for accessory-obligation compliance or lack of a specified obligation. Not an unconditional zero tax law."},{"source_id":"S024","source_type":"primary_legislation","publisher":"Presidência da República","title":"Decreto 12.955/2026 — CBS regulation","url":"https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2026/decreto/d12955.htm","publication_date":"2026-04-30","accessed_date":"2026-09-11","legal_authority":true,"locator":"art. 13 domestic base; arts. 80–81 import base","verification_status":"read","notes":"Current regulation provides base definitions; 2026 cash dispensation remains a separate condition."},{"source_id":"S025","source_type":"primary_legislation","publisher":"Presidência da República","title":"LC 227/2026 — IBS governance and amendments to LC 214","url":"https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp227.htm","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":"Amendments to LC 214 art. 348 and related provisions","verification_status":"read","notes":"Includes 2026 compliance cure provisions. Does not establish a universal final CBS/IBS rate."},{"source_id":"S026","source_type":"primary_legislation","publisher":"Presidência da República","title":"LC 224/2025 — reduction of specified federal tax benefits","url":"https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp224.htm","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":"art. 4 scope and exceptions; effectiveness","verification_status":"read","notes":"Do not automatically apply a 10% haircut to every structural zero or all MOVER attributes. Benefit-by-benefit scope assessment required; ZFM and certain ICT-policy exceptions exist."},{"source_id":"S027","source_type":"primary_legislation","publisher":"Presidência da República","title":"Decreto-Lei 288/1967 — Zona Franca de Manaus","url":"https://www.planalto.gov.br/ccivil_03/decreto-lei/del0288.htm","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":"arts. 3,7,9","verification_status":"read","notes":"Approved production and statutory conditions required; passenger automobiles do not get a generic ZFM IPI exemption."},{"source_id":"S028","source_type":"primary_legislation","publisher":"Presidência da República","title":"Lei 13.969/2019 — ICT industrial financial credits","url":"https://www.planalto.gov.br/ccivil_03/_ato2019-2022/2019/lei/l13969.htm","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":"arts. 3–4 and transition","verification_status":"read","notes":"PPB and R&D financial-credit policy is not an automatic zero IPI on a finished smartphone. Company-level credit not allocated per SKU in this model."},{"source_id":"S029","source_type":"primary_legislation","publisher":"Presidência da República","title":"Lei 10.893/2004 — AFRMM","url":"https://www.planalto.gov.br/ccivil_03/_ato2004-2006/2004/lei/l10.893.htm","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":"arts. 4–6,9,14","verification_status":"read","notes":"Water freight contribution, not percentage of whole vehicle value. Customs declaration FX/timing amended by LC 227/2026. Actual paid allocated AFRMM is required for publication until discount/exemption status is checked."},{"source_id":"S030","source_type":"official_tariff","publisher":"Receita Federal","title":"Current TIPI download page","url":"https://www.gov.br/receitafederal/pt-br/acesso-a-informacao/legislacao/tipi-tabela-de-incidencia-do-imposto-sobre-produtos-industrializados","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":null,"verification_status":"read","notes":"Index read; downloadable current compilation was not machine-readable in this session. Source-of-law annex and listed amendments were used instead."},{"source_id":"S031","source_type":"primary_legislation","publisher":"Presidência da República","title":"Decreto 11764 — TIPI amendment check","url":"https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2023/decreto/d11764.htm","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":null,"verification_status":"read","notes":"Annex read: changes chapter 93; does not change selected consumer-technology NCM rates."},{"source_id":"S032","source_type":"primary_legislation","publisher":"Presidência da República","title":"Decreto 11970 — TIPI amendment check","url":"https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2024/decreto/d11970.htm","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":null,"verification_status":"read","notes":"Historical NC 87-6 hybrid/BEV table and three-percentage-point flex-hybrid reduction. Do not stack this older method on NC 87-13 in the 2025/2026 MOVER calculation."},{"source_id":"S033","source_type":"primary_legislation","publisher":"Presidência da República","title":"Decreto 12052 — TIPI amendment check","url":"https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2024/decreto/d12052.htm","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":null,"verification_status":"read","notes":"Temporary donated-goods relief for Rio Grande do Sul floods, expired 2024-12-31; not a 2026 consumer-sale exemption."},{"source_id":"S034","source_type":"primary_legislation","publisher":"Presidência da República","title":"Decreto 12665 — TIPI amendment check","url":"https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2025/decreto/d12665.htm","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":null,"verification_status":"read","notes":"Amendment inspected as a supersession check; not used to infer an unlisted product exemption."},{"source_id":"P001","source_type":"manufacturer_product","publisher":"Volkswagen do Brasil","title":"Polo current Brazilian product page","url":"https://www.vw.com.br/pt/carros/polo.html","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"Track 1.0 MPI, 84 cv, manual. Origin selected as a domestic scenario; exact VIN/plant not certified."},{"source_id":"P002","source_type":"manufacturer_product","publisher":"Chevrolet do Brasil","title":"Novo Onix MY2027: versions and official reference prices","url":"https://www.chevrolet.com.br/carros/novo-onix","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"1.0 MT shown at R$102,890; do not substitute R$99,990 Turbo AT ECO/ethanol headline offer."},{"source_id":"P003","source_type":"manufacturer_product","publisher":"Volkswagen do Brasil","title":"T-Cross current Brazilian product page","url":"https://www.vw.com.br/pt/carros/t-cross.html","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"Highline 250 TSI Total Flex, automatic 8-speed displayed. Exact displacement and homologated power still need technical/VIN confirmation."},{"source_id":"P004","source_type":"manufacturer_product","publisher":"GWM Brasil","title":"Haval H6 HEV2 Flex product page","url":"https://www.gwmmotors.com.br/pt/modelos/haval-h6-hev","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"R$225,000 displayed. Full hybrid flex, not a PHEV despite an inconsistent root-page label for HEV ONE."},{"source_id":"P005","source_type":"manufacturer_product","publisher":"GWM Brasil","title":"Haval H6 HEV2 Flex technical sheet","url":"https://www.gwmmotors.com.br/content/dam/gwm/pages/br/pt/models/haval-hev2-my25/ficha-tecnica-haval-h6-hev2-flex-gwm.pdf","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"Current PDF contents say Flex, 248 cv, 1.5 turbo, 1.53 kWh, 1,699 kg. URL contains an older MY label; contents control. CAT power not independently checked."},{"source_id":"P006","source_type":"manufacturer_product","publisher":"GWM Brasil","title":"Commercial conditions September 2026","url":"https://www.gwmmotors.com.br/pt/saiba-mais/condicoes-comerciais","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"2026/2027 HEV2 cash R$225,000; 2026/2026 stock R$224,000. Promotions valid September 1–30 subject to stock; financing totals not used."},{"source_id":"P007","source_type":"manufacturer_product","publisher":"BYD Brasil","title":"Dolphin Mini Brazilian product page","url":"https://www.byd.com/br/car/dolphin-mini","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"Contains current GL/GS technical-sheet link. Domestic/imported route must be identified per unit."},{"source_id":"P008","source_type":"manufacturer_product","publisher":"BYD Brasil","title":"Dolphin Mini GL/GS technical sheet, July 2026","url":"https://www.byd.com/material/__CN/byd-site/br/fichas-tecnicas-2026/update-13-07-2026/07-13-2026---ficha-txiunica/BYD_DolphinMini_V2.pdf","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"GS: 38.88 kWh, 1,239 kg, 5 seats, 75 cv, 0.41 MJ/km. These are manufacturer figures, not a certified tax determination."},{"source_id":"P009","source_type":"manufacturer_product","publisher":"BYD Brasil","title":"Dolphin Brazilian product page","url":"https://www.byd.com/br/car/dolphin","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"Electric hatch; standard Dolphin distinguished from Plus and SE. CBU China route is a modeling assumption for selected inventory."},{"source_id":"P010","source_type":"manufacturer_product","publisher":"BYD Brasil","title":"Song Plus DM-i current product page","url":"https://www.byd.com/br/car/song-plus-dmi","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"Plug-in hybrid; gasoline CBU scenario. Exact trim technical/tax documents are still needed."},{"source_id":"P011","source_type":"manufacturer_product","publisher":"BYD Brasil","title":"Song Pro DM-i Flex current product page","url":"https://www.byd.com/br/car/song-pro-flex","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"GS 1.5 flex PHEV, external charging and independent electric operation; newer flex must not inherit old gasoline propulsion factor."},{"source_id":"P012","source_type":"manufacturer_product","publisher":"BYD Brasil","title":"September 2026 commercial conditions","url":"https://www.byd.com/br/condicoes","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"Updated September 4. Contains 2026/2027 Song Plus and separate old gasoline Song Pro stock. Bonuses are not complete MSRP values."},{"source_id":"P013","source_type":"manufacturer_product","publisher":"Apple Brasil","title":"Buy iPhone 17 — exact 256GB configurations","url":"https://www.apple.com/br/shop/buy-iphone/iphone-17","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"256GB listed at R$8,299. Imported route chosen; commercial units may have different manufacturing countries."},{"source_id":"P014","source_type":"manufacturer_product","publisher":"Apple Brasil","title":"Buy iPhone 18 Pro — announcement/preorder status","url":"https://www.apple.com/br/shop/buy-iphone/iphone-18-pro","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"Page indicates preorder September 12 and availability September 18. Excluded from live pool at the September 11 cutoff."},{"source_id":"P015","source_type":"manufacturer_product","publisher":"Samsung Brasil","title":"Galaxy S26 256GB, 12GB official store","url":"https://shop.samsung.com/br/galaxy-s26/p","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"Exact 256GB/12GB SKU family confirmed; current numeric price was not exposed in retrieved text."},{"source_id":"P016","source_type":"manufacturer_product","publisher":"Samsung Brasil","title":"Galaxy S26/S26+ technical specifications","url":"https://www.samsung.com/br/smartphones/galaxy-s26/specs/","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"Primary function smartphone. Exact factory/PPB qualification not established by marketing specs."},{"source_id":"P017","source_type":"manufacturer_product","publisher":"Apple Brasil","title":"MacBook Air M5 Brazilian configuration page","url":"https://www.apple.com/br/shop/buy-mac/macbook-air","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"M5 13-inch/15-inch configuration families. No current numeric price exposed in retrieved text."},{"source_id":"P018","source_type":"manufacturer_product","publisher":"Apple Brasil","title":"MacBook Air M5 technical specifications","url":"https://www.apple.com/br/macbook-air/specs/","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"13.6-inch display, 2560x1664; 15.3-inch display, 2880x1864; physical 78/79-key keyboard; 16GB/512GB configurations."},{"source_id":"P019","source_type":"manufacturer_product","publisher":"Dell Brasil","title":"Dell 15 DC15250 current configurations","url":"https://www.dell.com/pt-br/shop/notebooks-dell/notebook-dell-15/spd/dell-dc15250-laptop/brpdc15250ubtohwhy_x?ref=variantstack","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"Selected Windows configuration: i5-1334U,16GB,512GB,15.6 FHD, R$6,999. URL default is a DIFFERENT Ubuntu configuration at R$4,899; selected card is the price locator."},{"source_id":"P020","source_type":"manufacturer_product","publisher":"Apple Brasil","title":"iPad A16 buy page","url":"https://www.apple.com/br/shop/buy-ipad/ipad","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"11-inch,128GB,Wi-Fi R$5,999. No cellular telephone function assumed."},{"source_id":"P021","source_type":"manufacturer_product","publisher":"Sony Interactive Entertainment","title":"PlayStation 5 Pro Brazilian product page","url":"https://www.playstation.com/pt-br/ps5/ps5-pro/","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"2TB external-display console; no reliable current numeric price captured."},{"source_id":"P022","source_type":"manufacturer_product","publisher":"Nintendo","title":"Nintendo Switch 2 Brazilian product page","url":"https://www.nintendo.com/pt-br/gaming-systems/switch-2/","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"Integrated-display hybrid console. The Ex 02 application to the exact retail set requires classification validation."},{"source_id":"P023","source_type":"manufacturer_product","publisher":"LG Electronics Brasil","title":"OLED55C6PSA 55-inch 4K OLED TV (2026)","url":"https://www.lg.com/br/tvs-e-soundbars/oled-evo/oled55c6psa/","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":null,"verification_status":"read","notes":"Exact current model and digital tuner including ISDB-T confirmed. Manaus/project status not established by product page; numeric current price not captured."},{"source_id":"S035","source_type":"official_tariff","publisher":"Receita Federal","title":"Sistema Classif — official classification access","url":"https://portalunico.siscomex.gov.br/classif/#/nomenclatura/tabela?perfil=publico","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":null,"verification_status":"application_identified_exact_decision_unread","notes":"Public application identified; dynamic exact-item/classification-decision content was not retrieved. Official TIPI descriptions were used, and ambiguous tablet/console-set classifications remain open."},{"source_id":"S036","source_type":"primary_legislation","publisher":"Presidência da República","title":"LC 214/2025 — IBS, CBS and Imposto Seletivo","url":"https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp214.htm","publication_date":null,"accessed_date":"2026-09-11","legal_authority":true,"locator":"arts. 12,69,126,343–348,409–419 and vehicle annex; read as amended by LC 227","verification_status":"read","notes":"Transition/reference-rate architecture and selective-tax framework. No unverified future uniform rate is stored."},{"source_id":"S037","source_type":"primary_state_regulation","publisher":"SEFAZ-SP","title":"Portaria SRE 32/2026, consolidated with SRE 34/2026","url":"https://legislacao.fazenda.sp.gov.br/Paginas/Portaria-SRE-32-de-2026.aspx","publication_date":"2026-06-29","accessed_date":"2026-09-11","legal_authority":true,"locator":"Articles 1, 3, 4; Annex items 16, 29, 30, 52, 58","verification_status":"rechecked_in_handoff_build","notes":"Selected in-scope IVA-ST factors retrieved. A factor is not an additional tax rate or a complete retailer model."},{"source_id":"S038","source_type":"primary_state_consultation","publisher":"SEFAZ-SP","title":"Resposta à Consulta Tributária 33390/2026","url":"https://legislacao.fazenda.sp.gov.br/Paginas/RC33390_2026.aspx","publication_date":"2026-06-11","accessed_date":"2026-09-11","legal_authority":true,"locator":"Items 8–10, 16–20","verification_status":"rechecked_in_handoff_build","notes":"Console ICMS 25% and ST/CEST 21.079.00. Assumes correct NCM; consultation does not certify the selected SKU and benefits its consultee under applicable law."},{"source_id":"S039","source_type":"official_government_deliberation","publisher":"MDIC / Camex / Gecex","title":"Deliberations of the 238th ordinary Gecex meeting","url":"https://www.gov.br/mdic/pt-br/assuntos/camex/outros-documentos/deliberacoes/deliberacoes-da-238a-reuniao-ordinaria-do-comite-executivo-de-gestao-gecex","publication_date":null,"accessed_date":"2026-09-11","legal_authority":false,"locator":"Item III(f), automotive tariff schedule","verification_status":"rechecked_in_handoff_build","notes":"Official corroboration of 35% for assembled/SKD electrified vehicles from July 2026 and different CKD/quota conditions. Operative current tariff-resolution rows and shipment eligibility not verified here."},{"source_id":"S040","source_type":"primary_state_regulation","publisher":"SEFAZ-SP","title":"Portaria SRE 34/2026","url":"https://legislacao.fazenda.sp.gov.br/Paginas/Portaria-SRE-34-de-2026.aspx","publication_date":"2026-06-30","accessed_date":"2026-09-11","legal_authority":true,"locator":"Amendment to SRE 32/2026; affected rows and October 2026 commencement","verification_status":"rechecked_in_handoff_build","notes":"Read alongside consolidated SRE32; do not interpret a later-effective deletion as already in force on the snapshot date."},{"source_id":"E001","publisher":"Receita Federal","title":"SC Cosit 52/2026: retailer ICMS-ST exclusion, not supplier own ICMS","url":"https://normas.receita.fazenda.gov.br/sijut2consulta/consulta.action?termoBusca=Solu%C3%A7%C3%A3o+de+Consulta+Cosit+n%C2%BA+104/2026&tiposAtosSelecionados=72&tipoConsulta=formulario&tipoData=2&optOrdem=Publicacao_DESC","source_type":"primary_administrative","publication_date":"2026-04-07","accessed_date":"2026-09-12","legal_authority":true,"locator":"Official index entry SC 52 of 2 April 2026; retrieved summary","verification_status":"official_index_summary_read","notes":"Detailed action link failed; official index exposed the operative summary. Mirror E002. This source is about contribution revenue, not an additional ICMS tax."},{"source_id":"E002","publisher":"Contadores / Diário Oficial reproduction","title":"SC Cosit 52, 2 April 2026 — full reproduction","url":"https://www.contadores.cnt.br/legislacoes/solucao-de-consulta-cosit-no-52-de-02-04-2026.html","source_type":"legal_reproduction","publication_date":"2026-04-07","accessed_date":"2026-09-12","legal_authority":false,"locator":null,"verification_status":"read","notes":""},{"source_id":"E003","publisher":"TRF3","title":"Court record reproducing amended IN RFB 2121 art.171 sole paragraph I–III","url":"https://web.trf3.jus.br/acordaos/Acordao/BuscarDocumentoPje/325263491","source_type":"primary_court_record","publication_date":null,"accessed_date":"2026-09-12","legal_authority":true,"locator":"IN 2152/2023 amendment; art.171, sole paragraph I–III","verification_status":"read","notes":"Records the administrative prohibition of credits on supplier ICMS, ICMS-ST and IPI and the litigation around IPI. We use the administrative default, not a taxpayer-specific court victory. Original IN art.170 is superseded; do not cite it as current."},{"source_id":"E004","publisher":"Mattos Filho","title":"Gecex 866/2026 restores technology import tariffs","url":"https://www.mattosfilho.com.br/unico/reducao-tributaria-bens-capital/","source_type":"specialist_explanation","publication_date":"2026-03-02","accessed_date":"2026-09-12","legal_authority":false,"locator":"Table: 8471.30.12, 8471.30.19 and 8517.13.00 = 16%","verification_status":"read","notes":"Specific current primary TEC workbook rows could not be retrieved. 16% is a sourced representative default, MEDIUM, not a fully reverified customs determination."},{"source_id":"E005","publisher":"MDIC/Camex","title":"Official index of Gecex tariff amendments, including 866/2026","url":"https://www.gov.br/mdic/pt-br/assuntos/camex/estrategia-comercial/resolucoes-gecex-sobre-alteracoes-tarifarias","source_type":"primary_legislation","publication_date":null,"accessed_date":"2026-09-12","legal_authority":true,"locator":"Gecex 866/2026 and rectification","verification_status":"index_read_attachment_not_retrieved","notes":"Establishes existence of the amendment, not independent verification of unseen numeric rows."},{"source_id":"E006","publisher":"FazComex","title":"NCM 9504.50.00 tariff lookup","url":"https://ncm.fazcomex.com.br/95045000-consoles-e-maquinas-de-jogos-de-video-exceto-os-classificados-na-subposicao-950430/","source_type":"specialist_tariff_lookup","publication_date":null,"accessed_date":"2026-09-12","legal_authority":false,"locator":"II 18%, IPI 20%, import PIS 2.1%, COFINS 9.65%","verification_status":"read","notes":"Page footer says 2025. Used with E007 as a representative 18% console II default; not certified September 2026 TEC row. Replaces the unsupported prior 20% assumption."},{"source_id":"E007","publisher":"IOB","title":"Gecex 391/2022 tariff annex reproduction","url":"https://www.iobonline.com.br/ultimos-documentos/Legisla%C3%A7%C3%A3o/fe%2Bres%2Bgecex%2B391%2B2022-parte25","source_type":"legal_reproduction","publication_date":"2022-08-23","accessed_date":"2026-09-12","legal_authority":false,"locator":"9504.50.00; distinguish TEC, Brazil tariff and temporary Art.7 column","verification_status":"indexed_row_read","notes":"20 / 18 / temporary16 columns are not three simultaneous rates. Temporary reduction is not the default for this 2026 snapshot."},{"source_id":"E008","publisher":"Volkswagen","title":"Polo product page — Track IPI zero","url":"https://www.vw.com.br/pt/carros/polo.html","source_type":"manufacturer_product","publication_date":null,"accessed_date":"2026-09-12","legal_authority":false,"locator":"Polo Track: 84 cv, five-speed manual, IPI zero","verification_status":"read","notes":"Supports representative currently advertised eligible Track scenario, not every Polo or every VIN."},{"source_id":"E009","publisher":"Volkswagen","title":"Sustainable-car eligibility announcement","url":"https://www.vwnews.com.br/news/2482","source_type":"manufacturer_announcement","publication_date":"2025-07-10","accessed_date":"2026-09-12","legal_authority":false,"locator":null,"verification_status":"read","notes":"Polo Track/Robust/TSI eligibility lead; used with current model page and legal sustainable override."},{"source_id":"EP001","publisher":"Volkswagen","title":"Polo Track 2026/2026 cash offer","url":"https://ofertas.vw.com.br/","source_type":"manufacturer_price","publication_date":null,"accessed_date":"2026-09-12","legal_authority":false,"locator":null,"verification_status":"indexed_quote","notes":"No trade-in bonus subtracted. Dynamic offer may change; indexed exact-model quote."},{"source_id":"EP002","publisher":"Webmotors","title":"T-Cross 2027 Highline reference","url":"https://www.webmotors.com.br/volkswagen/t-cross/2027","source_type":"retailer_or_market_price","publication_date":null,"accessed_date":"2026-09-12","legal_authority":false,"locator":null,"verification_status":"page_read","notes":"Catalog reference, not a dealer transaction; options and freight excluded."},{"source_id":"EP003","publisher":"GWM","title":"September 2026 Haval H6 HEV2 Flex commercial conditions","url":"https://www.gwmmotors.com.br/pt/saiba-mais/condicoes-comerciais","source_type":"manufacturer_price","publication_date":null,"accessed_date":"2026-09-12","legal_authority":false,"locator":null,"verification_status":"page_read","notes":"September 1–30, 2026 conditions; no financing cost or trade-in benefit applied."},{"source_id":"EP004","publisher":"BYD","title":"September 2026 cash conditions: Dolphin Mini GS and Song Plus","url":"https://www.byd.com/br/condicoes","source_type":"manufacturer_price","publication_date":null,"accessed_date":"2026-09-12","legal_authority":false,"locator":null,"verification_status":"page_read","notes":"GS price, not the cheaper GL. September offer; no conditional taxi/PCD discount."},{"source_id":"EP005","publisher":"Grand Brasil","title":"Dolphin GS 2026/2027 advertised offer","url":"https://grandbrasil.com.br/","source_type":"retailer_or_market_price","publication_date":null,"accessed_date":"2026-09-12","legal_authority":false,"locator":null,"verification_status":"indexed_quote","notes":"Indexed dealer page names Dolphin GS. No additional R$15k trade-in bonus deducted. Dealer and stock conditions may apply."},{"source_id":"EP006","publisher":"Webmotors","title":"Song Pro 2027 GS Flex reference","url":"https://www.webmotors.com.br/byd/song-pro/2027","source_type":"retailer_or_market_price","publication_date":null,"accessed_date":"2026-09-12","legal_authority":false,"locator":null,"verification_status":"page_read","notes":"GS Flex, not GL or older gasoline-only GS."},{"source_id":"EP007","publisher":"Apple","title":"iPhone 17 256GB official store","url":"https://www.apple.com/br/shop/buy-iphone/iphone-17","source_type":"manufacturer_price","publication_date":null,"accessed_date":"2026-09-12","legal_authority":false,"locator":null,"verification_status":"page_read","notes":"Total list price before optional cash discount, no carrier plan."},{"source_id":"EP008","publisher":"Samsung","title":"Galaxy S26 delivery announcement and exact-variant MSRP table","url":"https://news.samsung.com/br/samsung-inicia-entregas-do-galaxy-s26-series-no-brasil","source_type":"manufacturer_price","publication_date":"2026-03-11","accessed_date":"2026-09-12","legal_authority":false,"locator":null,"verification_status":"page_read","notes":"Historical March MSRP used as a stable educational anchor, not claimed to be the lowest September price."},{"source_id":"EP009","publisher":"Apple","title":"MacBook Air M5 launch prices","url":"https://www.apple.com/br/newsroom/2026/03/apple-introduces-the-new-macbook-air-with-m5/","source_type":"manufacturer_price","publication_date":"2026-03-03","accessed_date":"2026-09-12","legal_authority":false,"locator":null,"verification_status":"page_read","notes":"13-inch base launch reference; do not describe as current September store offer. Current store pricing may differ."},{"source_id":"EP010","publisher":"Apple","title":"iPad A16 128GB Wi-Fi store","url":"https://www.apple.com/br/shop/buy-ipad/ipad","source_type":"manufacturer_price","publication_date":null,"accessed_date":"2026-09-12","legal_authority":false,"locator":null,"verification_status":"page_read","notes":"List total; Wi-Fi only, no cellular or keyboard bundle."},{"source_id":"EP011","publisher":"KaBuM","title":"PS5 Pro 2TB, product 636960","url":"https://www.kabum.com.br/produto/636960/console-playstation-5-pro-sony-ssd-2tb-com-controle-sem-fio-dualsense-branco-1000046552","source_type":"retailer_or_market_price","publication_date":null,"accessed_date":"2026-09-12","legal_authority":false,"locator":null,"verification_status":"page_read","notes":"Cash/Pix R$7,299; displayed regular total R$7,499.99; no coupon or delivery included."},{"source_id":"EP012","publisher":"KaBuM","title":"Switch 2 256GB standard, product 777177","url":"https://www.kabum.com.br/produto/777177/console-nintendo-switch-2-256gb-preto-azul-e-vermelho","source_type":"retailer_or_market_price","publication_date":null,"accessed_date":"2026-09-12","legal_authority":false,"locator":null,"verification_status":"cached_page_read","notes":"Cached page regular total R$4,499 (10x449.90), cash quote R$4,184.07. Regular total selected; cache age means not a guaranteed live offer."},{"source_id":"EP013","publisher":"Magazine Luiza","title":"LG OLED55C6PSA 55-inch TV","url":"https://www.magazineluiza.com.br/smart-tv-55-lg-4k-ultra-hd-oled-oled55c6psa-webos-26-2026/p/241766200/et/elit/","source_type":"retailer_or_market_price","publication_date":null,"accessed_date":"2026-09-12","legal_authority":false,"locator":null,"verification_status":"page_read","notes":"Sold and delivered by Magalu; R$7,029.05 Pix, regular total7,399; no optional coupon or shipping included."},{"source_id":"EP014","publisher":"Webmotors","title":"Dolphin GS 2026 power and specification reference","url":"https://www.webmotors.com.br/byd/dolphin/2026/44-9-kw-eletrico-gs/387496","source_type":"product_specification","publication_date":null,"accessed_date":"2026-09-12","legal_authority":false,"locator":"95 cv; not the 44.9 kWh battery capacity mistakenly treated as motor kW","verification_status":"read","notes":""},{"source_id":"EP015","publisher":"Motor1","title":"Song Pro Flex GS first drive / current power","url":"https://motor1.uol.com.br/features/804094/impressoes-byd-song-pro-flex/","source_type":"product_specification","publication_date":"2026-08-09","accessed_date":"2026-09-12","legal_authority":false,"locator":null,"verification_status":"read","notes":"219 cv marketing power is a proxy, not certified GTR21 evidence."},{"source_id":"V4-S001","source_type":"primary_statistics","publisher":"Fenabrave","title":"Informativo de emplacamentos Agosto 2026, edição 284","url":"https://www.fenabrave.org.br/portal/files/2026_08_02.pdf","publication_date":"2026-09","accessed_date":"2026-09-13","legal_authority":false,"locator":"Printed page 7; PDF page index 6; Ranking dos emplacamentos acumulados até Agosto/2026","verification_status":"pdf_text_and_table_screenshot_read","notes":"BYD/SONG is a family row; no Plus/Pro or trim split inferred. Combined ranking is our merge of the passenger and light-commercial tables.","supported_claims":["January–August 2026 Brazilian new passenger and light-commercial model-family registration counts.","Passenger top ten and combined top ten derived from the two tables; not retail-only sales or SP sales."]},{"source_id":"V4-S002","source_type":"primary_legislation","publisher":"Presidência da República","title":"TIPI Annex 4 classification hierarchy","url":"https://www.planalto.gov.br/ccivil_03/_ato2019-2022/2022/decreto/Anexo/d11158-anexo4.pdf","publication_date":"2022-07-29","accessed_date":"2026-09-13","legal_authority":true,"locator":"PDF zero-based pages 59,80,82 for radio and vehicle classifications","verification_status":"pdf_text_and_selected_page_images_read","notes":"Used for NCM hierarchy, NOT unamended 2022 IPI rates. Later decrees supply applicable rates. Exact-unit classification remains conditional on characteristics.","supported_claims":["NCM 8703.21.00, 8703.22.10, 8703.23.10, 8703.40.00, 8703.60.00 and 8703.80.00 descriptions.","Goods-vehicle 8704.31.90 and digital radio 8517.62.77 descriptions."]},{"source_id":"V4-S003","source_type":"primary_legislation","publisher":"Presidência da República","title":"Decreto 12.549/2025: passenger and pickup IPI","url":"https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2025/decreto/d12549.htm","publication_date":"2025-07-11","accessed_date":"2026-09-13","legal_authority":true,"locator":"Annex I; Annex II NC87-13/14/15; Article 8","verification_status":"primary_page_read","notes":"","supported_claims":["Annex I sets 8704.31.90 starting IPI at 3.90%.","NC 87-14 has pickup-specific propulsion and power adjustments; do not reuse NC87-13.","NC87-13 passenger adjustments and inclusive kW bands; NC87-15 zero requires registered qualifying version."]},{"source_id":"V4-S004","source_type":"primary_legislation","publisher":"Presidência da República","title":"Decreto 11.182/2022 amended IPI for digital radios","url":"https://www.planalto.gov.br/ccivil_03/_ato2019-2022/2022/decreto/d11182.htm","publication_date":"2022-08-24","accessed_date":"2026-09-13","legal_authority":true,"locator":"Annex I, row8517.62.77; Article3","verification_status":"primary_page_read","notes":"","supported_claims":["Annex I: NCM8517.62.77 IPI15%, overriding earlier unamended TIPI rate."]},{"source_id":"V4-S005","source_type":"primary_legislation","publisher":"SEFAZ-SP","title":"Portaria SRE32/2026, consolidated with SRE34/2026","url":"https://legislacao.fazenda.sp.gov.br/Paginas/Portaria-SRE-32-de-2026.aspx","publication_date":"2026-06-29","accessed_date":"2026-09-13","legal_authority":true,"locator":"Art1,4; Annex rows30 and97","verification_status":"primary_page_read","notes":"51% is a presumed markup for a tax base, not a tax or observed margin.","supported_claims":["Smartwatch row97, CEST21.127.00, NCM8517.62.77, IVA-ST51%.","Art1 effective Aug1,2026–Apr30,2029; own tax and adjusted-IVA formula.","Portable smartphone CEST21.053.01 IVA43% retained."]},{"source_id":"V4-S006","source_type":"primary_legislation","publisher":"SEFAZ-SP","title":"Portaria SRE4/2024: smartwatch ST scope","url":"https://legislacao.fazenda.sp.gov.br/Paginas/Portaria-SRE-4-de-2024.aspx","publication_date":"2024-01","accessed_date":"2026-09-13","legal_authority":true,"locator":null,"verification_status":"primary_indexed_excerpt_read","notes":"Use with current SRE32/2026 base parameter, not historical IVA.","supported_claims":["Digital touchscreen smartwatch description under NCM8517.62.77 / CEST21.127.00 in SP ST framework."]},{"source_id":"V4-S007","source_type":"primary_official_index","publisher":"MDIC/Camex","title":"Official tariff amendment index: Resolução Gecex852/2026 and later amendments","url":"https://www.gov.br/mdic/pt-br/assuntos/camex/estrategia-comercial/resolucoes-gecex-sobre-alteracoes-tarifarias","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"index_read_linked_DOU_attachment_retrieval_failed","notes":"Direct DOU and current tariff workbook retrieval failed. Do not claim primary tariff-row verification.","supported_claims":["Official locator for Res852/2026 and later acts including866/2026; index alone does not establish a row rate."]},{"source_id":"V4-S008","source_type":"reproduced_legislation_secondary_host","publisher":"LegisWeb (reproduction of Gecex act)","title":"Resolução Gecex852/2026, reproduced normative text","url":"https://www.legisweb.com.br/legislacao/?id=490417","publication_date":"2026-02-05","accessed_date":"2026-09-13","legal_authority":false,"locator":"Row8517.62.77 and commencement clause","verification_status":"reproduced_normative_row_read","notes":"Underlying act is governmental; host is secondary. Later exception-specific amendments must be considered. Never copy the act’s original smartphone20% to the inherited phone profile.","supported_claims":["NCM8517.62.77 row has20% in the LEBIT/BK tariff exception list, effective2026-02-06."]},{"source_id":"V4-S009","source_type":"secondary_specialist","publisher":"Buscador Ex-Tarifário","title":"NCM8517.62.77 current tariff layers","url":"https://buscadorextarifario.com.br/ncm/8517.62.77","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"secondary_page_read","notes":"Current primary workbook not read. Watch II evidence MEDIUM, not invoice-certified. Some generic NCM sites still show16% TEC without exception layer.","supported_claims":["Shows LEBIT/BK20% distinct from ordinary TEC16%; cross-check for representative watch import scenario."]},{"source_id":"V4-S010","source_type":"primary_legislation","publisher":"SEFAZ-SP","title":"RICMS-SP new vehicle substitution scope","url":"https://legislacao.fazenda.sp.gov.br/Paginas/art301.aspx","publication_date":null,"accessed_date":"2026-09-13","legal_authority":true,"locator":"Article301 NCM list","verification_status":"primary_page_read","notes":"","supported_claims":["New vehicle ST scope includes8704.31.90; pickup route must use its own classification."]},{"source_id":"V4-S011","source_type":"secondary_specialist","publisher":"Fazcomex","title":"NCM8703.23.10 ordinary import tariff","url":"https://ncm.fazcomex.com.br/87032310-com-capacidade-de-transporte-de-pessoas-sentadas-inferior-ou-igual-a-seis-incluindo-o-motorista/","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"secondary_indexed_rate_read","notes":"Do not copy historical IPI entries; use current NC87-13. Current primary TEC workbook remains a retrieval limitation.","supported_claims":["Ordinary NCM8703.23.10 II35%; used only for non-preferential finished import scenario."]},{"source_id":"V4-S012","source_type":"primary_official_notice","publisher":"Siscomex / MDIC","title":"Mercosul–EU import quota status June5,2026","url":"https://www.gov.br/siscomex/pt-br/informacoes/importacaoo/2026.06.05_Mercosul_UE.pdf","publication_date":"2026-06-05","accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"indexed_pdf_text_read_not_used_for_numeric_discount","notes":"Evidence that origin/quota can matter; no preference rate or September quota balance inferred. V4 ordinary import scenarios explicitly exclude preference.","supported_claims":["Automotive quota reference includes8703.23.10 with2026-05-01–2026-12-31 validity; actual preferences require qualifying origin and quota."]},{"source_id":"V4-P001","source_type":"primary_product","publisher":"Fiat","title":"Argo Drive1.0 MT private-consumer offer","url":"https://argo.fiat.com.br/","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_indexed_excerpt_read","notes":"Whole advertised cash/from price; not financed total, taxi/PCD subsidy or incremental trade-in credit.","supported_claims":["Drive1.0 MT advertised from R$87,890 for pessoa física."]},{"source_id":"V4-P002","source_type":"primary_product","publisher":"Tecar Fiat DF","title":"Argo Drive1.0 Flex2026 cash offer","url":"https://www.tecarfiat.com.br/","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_dealer_indexed_excerpt_read","notes":"","supported_claims":["Drive1.0 Flex2026 shown at R$87,890 cash."]},{"source_id":"V4-P003","source_type":"primary_product","publisher":"Original Volkswagen","title":"Tera2026 versions and September offer","url":"https://www.originalvw.com.br/novos/tera-2026","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_dealer_indexed_excerpt_read","notes":"","supported_claims":["Comfort170TSI6AT2026 R$133,190; September offer period."]},{"source_id":"V4-P004","source_type":"primary_product","publisher":"Volkswagen do Brasil","title":"Tera Brazilian product specifications","url":"https://www.vw.com.br/pt/carros/tera.html","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_page_or_indexed_specification_read","notes":"","supported_claims":["170TSI1.0 flex116cv; do not substitute announced later200TSI version."]},{"source_id":"V4-P005","source_type":"primary_product","publisher":"Hyundai Motor Brasil","title":"September manufacturer conditions for Creta and HB20","url":"https://www.hyundai.com.br/","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_page_read","notes":"Conditions published for Sep3–Oct7,2026. Product price type manufacturer list shown in offer terms.","supported_claims":["Creta Comfort1.0TGDI26/27 listR$156,590; HB20Comfort1.0MT26/27 listR$96,140.","List anchors used before trade-in bonuses or financing packages."]},{"source_id":"V4-P006","source_type":"primary_product","publisher":"Hyundai Motor Brasil","title":"Creta technical description","url":"https://www.hyundai.com.br/veiculos/novo-hyundai-creta.html","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_indexed_excerpt_read","notes":"","supported_claims":["Kappa1.0TGDI Flex120cv."]},{"source_id":"V4-P007","source_type":"primary_product","publisher":"Betiolo Fiat","title":"Mobi Like1.0 MY2027 price and specifications","url":"https://www.betiolofiat.com.br/carros/fiat-mobi","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_dealer_indexed_excerpt_read","notes":"","supported_claims":["Like1.0MY2027 R$85,490;75cv ethanol/71cv gasoline; flex."]},{"source_id":"V4-P008","source_type":"primary_product","publisher":"Hit Honda","title":"New-car catalog reference prices","url":"https://www.hithonda.com.br/","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_page_read","notes":"Dealer in Santa Catarina. Price anchor only, not modeled interstate invoice. HR-V/WR-V from-price matched to entry EX; exact checkout not claimed.","supported_claims":["HR-V2026 fromR$166,400;WR-V2026 fromR$149,000;CivicAdvancedHybrid2026 fromR$266,500."]},{"source_id":"V4-P009","source_type":"primary_product","publisher":"Honda Automóveis do Brasil","title":"HR-V model variants","url":"https://www.honda.com.br/automoveis/hrv","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_page_read","notes":"","supported_claims":["EX naturally aspirated1.5DirectFlex CVT126cv; not Touring turbo."]},{"source_id":"V4-P010","source_type":"primary_product","publisher":"Honda Automóveis do Brasil","title":"WR-V model specifications","url":"https://www.honda.com.br/automoveis/wrv","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_page_read","notes":"","supported_claims":["EX1.5DirectFlex126cv CVT; entry WR-V scenario."]},{"source_id":"V4-P011","source_type":"primary_product","publisher":"Honda Automóveis do Brasil","title":"Civic Advanced Hybrid","url":"https://www.honda.com.br/automoveis/civic","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_page_read","notes":"","supported_claims":["2.0gasoline full-hybrid e:HEV; not externally rechargeable;184cv electric traction rating used only as declared power proxy."]},{"source_id":"V4-P012","source_type":"primary_product","publisher":"Original Volkswagen","title":"Nivus Comfortline200TSI offer","url":"https://www.originalvw.com.br/ofertas-unicas/nivus-comfortline-200-tsi-4284","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_dealer_indexed_excerpt_read","notes":"Referenced offer, not financing cost. Offer date wording ambiguous; no live checkout/stock guarantee.","supported_claims":["NivusComfortline200TSI6AT2026 advertisedR$139,990."]},{"source_id":"V4-P013","source_type":"primary_product","publisher":"Volkswagen do Brasil","title":"Nivus product specifications","url":"https://www.vw.com.br/pt/carros/nivus.html","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_indexed_excerpt_read","notes":"","supported_claims":["200TSI1.0Flex128cv used as marketing-power proxy."]},{"source_id":"V4-P014","source_type":"primary_product","publisher":"BMW Brasil","title":"All models and current September price disclosures","url":"https://www.bmw.com.br/pt/all-models.html","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_page_and_indexed_conditions_read","notes":"September1–30 disclosed prices, model years and freight/paint conditions preserved.","supported_claims":["320iGP2025/2026 R$354,950;X1sDrive20iGP2026/2027 R$332,950."]},{"source_id":"V4-P015","source_type":"primary_product","publisher":"BMW Brasil","title":"BMW3 Series sedan","url":"https://www.bmw.com.br/pt/all-models/3-series/bmw-3-series-sedan/bmw-serie-3-Seda.html","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_page_read","notes":"","supported_claims":["320i2.0 engine184cv."]},{"source_id":"V4-P016","source_type":"primary_product","publisher":"BMW Group PressClub Brasil","title":"Brazilian3Series flex production announcement","url":"https://www.press.bmwgroup.com/brazil/article/detail/T0324493PT/bmw-s%C3%A9rie-3-sedan-premium-mais-vendido-do-pa%C3%ADs-ganha-motor-flex-e-tecnologia-digital-key?language=pt","publication_date":"2021-01-18","accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_indexed_excerpt_read","notes":"Historical route evidence, not2026VIN certification; current selected domestic/flex route remains an explicit representative assumption.","supported_claims":["320i flex-fuel local production at Araquari introduced in2021."]},{"source_id":"V4-P017","source_type":"primary_product","publisher":"BMW Brasil","title":"BMWX1 specifications","url":"https://www.bmw.com.br/pt/all-models/serie-x/x1/bmw-x1.html","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_page_read","notes":"","supported_claims":["sDrive20i204cv2.0; use Brazil version rather than European48V versions."]},{"source_id":"V4-P018","source_type":"primary_product","publisher":"Autostar BMW","title":"Brazilian2026 X1sDrive20i2.0 fuel evidence","url":"https://bmw.autostar.com.br/seminovos/x1-sdrive20i-m-sport-2-0-turbo-aut-4046","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_dealer_indexed_excerpt_read","notes":"Different trim/used unit; no used price imported into this dataset. GP flex domestic route selected with medium confidence; generic BMW page calls fuel gasoline.","supported_claims":["Dealer identifies2026sDrive20i2.0 as flex; technical powertrain cross-check, not new-GP price source."]},{"source_id":"V4-P019","source_type":"primary_product","publisher":"Audi Brasil","title":"A3Sedan configurator","url":"https://www.audi.com.br/pt/models/a3/a3-sedan-new/configure/","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_indexed_excerpt_read","notes":"","supported_claims":["A3SedanAdvanced40TFSIStronic R$314,990 and204cv."]},{"source_id":"V4-P020","source_type":"primary_product","publisher":"Audi Brasil Imprensa","title":"New A3 Sedan Brazilian launch","url":"https://www.audi-imprensa.com.br/pressreleases/audi-do-brasil-lanca-novo-a3-sedan-no-pais-2","publication_date":"2025-01-21","accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_indexed_excerpt_read","notes":"","supported_claims":["2.0TFSI204cv320Nm7speedS-tronic; 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Do not copy unrelated contribution/CEST displays without primary-law check.","supported_claims":["Applied-Brazil II16.2% for beauty or35% for selected apparel/footwear; compare national exceptions rather than generic TEC."]},{"source_id":"V5-S021","source_type":"secondary_tax","publisher":"Buscador NCM","title":"Qualified tariff fallback for 62034200","url":"https://buscadorncm.com.br/ncm/62034200","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"II aplicada Brasil; linked Gecex272/2021 and391/2022","verification_status":"secondary_specialist_row_or_indexed_excerpt_read","notes":"Secondary fallback; primary consolidated tariff attachment unavailable. Do not copy unrelated contribution/CEST displays without primary-law check.","supported_claims":["Applied-Brazil II16.2% for beauty or35% for selected apparel/footwear; compare national exceptions rather than generic TEC."]},{"source_id":"V5-S022","source_type":"secondary_tax","publisher":"Buscador NCM","title":"Qualified tariff fallback for 64041100","url":"https://buscadorncm.com.br/ncm/64041100","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"II aplicada Brasil; linked Gecex272/2021 and391/2022","verification_status":"secondary_specialist_row_or_indexed_excerpt_read","notes":"Secondary fallback; primary consolidated tariff attachment unavailable. Do not copy unrelated contribution/CEST displays without primary-law check.","supported_claims":["Applied-Brazil II16.2% for beauty or35% for selected apparel/footwear; compare national exceptions rather than generic TEC."]},{"source_id":"V5-S023","source_type":"secondary_tax","publisher":"Buscador NCM","title":"Qualified tariff fallback for 64039990","url":"https://buscadorncm.com.br/ncm/64039990","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"II aplicada Brasil; linked Gecex272/2021 and391/2022","verification_status":"secondary_exact_NCM_search_excerpt_only_full_row_retrieval_failed","notes":"Search returned exact6403.99.90 title withII35%; directdetailpage failed. Corroborated by exact-code FazComex/Tributos indexed35% results, not their staleCOFINS10.45%. Current official tariffattachment unread. KeepMEDIUM evidence, not primary-row verified.","supported_claims":["Applied-Brazil II16.2% for beauty or35% for selected apparel/footwear; compare national exceptions rather than generic TEC."]},{"source_id":"V5-S024","source_type":"primary_legal","publisher":"Presidência da República","title":"LC224/2025 benefit-reduction scope","url":"https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp224.htm","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Art.4 scope, baseline definitions, exceptions","verification_status":"primary_page_read","notes":"","supported_claims":["Reduction applies within defined DGT/listed-regime scope, not automatically to every0% entry; protected ZFM treatment distinct."]},{"source_id":"V5-S025","source_type":"primary_legal","publisher":"Receita Federal","title":"Benefit-reduction FAQ version5","url":"https://www.gov.br/receitafederal/pt-br/centrais-de-conteudo/publicacoes/perguntas-e-respostas/beneficios-fiscais/perguntas-e-respostas-reducao-dos-incentivos-e-beneficios-tributarios-v5-final.pdf","publication_date":"2026-07-30","accessed_date":"2026-09-14","legal_authority":true,"locator":"PDFp6 scope discussion","verification_status":"primary_pdf_text_and_page6_screenshot_read","notes":"NC84-3 DGT2026 scope not conclusively retrieved; publish qualified A-rate scenario and explicit sensitivity, not a claim of legal inapplicability.","supported_claims":["DGT/listed-regime scope must be checked before haircut; do not automatically modify every TIPI zero."]},{"source_id":"V5-S026","source_type":"primary_legal","publisher":"SEFAZ-SP","title":"Decreto69668/2025 conditional air-fryer manufacturer credit","url":"https://legislacao.fazenda.sp.gov.br/Paginas/Decreto-69668-de-2025.aspx","publication_date":"2025-07-01","accessed_date":"2026-09-14","legal_authority":true,"locator":null,"verification_status":"primary_indexed_normative_excerpt_read","notes":"Not selected without manufacturer-location/option evidence. Ordinary scenario remains explicit.","supported_claims":["Optional eligible SP manufacturer credit for<=12L8516.60; not a universal retailer rate."],"act_date":"2025-06-30"},{"source_id":"V5-S027","source_type":"primary_legal","publisher":"SEFAZ-SP","title":"RC31153/2025 footwear industrial benefit","url":"https://legislacao.fazenda.sp.gov.br/Paginas/RC31153_2025.aspx","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"AnnexII Art30; AnnexIII Art43","verification_status":"primary_page_or_indexed_excerpt_read","notes":"","supported_claims":["Manufacturer conditional reduced base/credit cannot be applied as universal retail footwear12%."]},{"source_id":"V5-S028","source_type":"primary_legal","publisher":"Presidência da República","title":"Lei10485 vehicle concentrated regime scope","url":"https://www.planalto.gov.br/ccivil_03/leis/2002/l10485.htm","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Art.1 listed vehicle headings","verification_status":"primary_page_read","notes":"","supported_claims":["Selected8711 motorcycles are not the ordinary8703 passenger-car concentrated2/9.6 regime."]},{"source_id":"V5-S029","source_type":"primary_explanation","publisher":"Receita Federal","title":"2026 CBS/IBS test guidance","url":"https://www.gov.br/receitafederal/pt-br/acesso-a-informacao/acoes-e-programas/programas-e-atividades/reforma-tributaria-do-consumo/orientacoes-2026","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":null,"verification_status":"primary_guidance_read","notes":"","supported_claims":["Collection dispensation scenario remains conditional on prescribed obligations; not an unconditional extra1% on legacy prices."]},{"source_id":"V5-S030","source_type":"primary_explanation","publisher":"MDIC/SUFRAMA","title":"Manaus industrial project and PPB evidence boundary","url":"https://www.gov.br/suframa/pt-br/composicao/cas/pauta/2025/319a-reuniao-ordinaria-2205/@@download/file","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":null,"verification_status":"official_agenda_or_indexed_excerpt_read","notes":"Default selected Manaus qualification is explicitly representative; CNPJ/project/VIN not certified.","supported_claims":["Project agenda is evidence of proposed/approved industrial activity, not proof of exact-unit production or a newly operating owned RoyalEnfield plant."]},{"source_id":"V5-S031","source_type":"primary_product","publisher":"Samsung Brasil","title":"Samsung30years Brazil manufacturing context","url":"https://news.samsung.com/br/samsung-celebra-30-anos-de-atuacao-no-brasil","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":null,"verification_status":"primary_indexed_excerpt_read","notes":"","supported_claims":["Historical Brazilian manufacturing context; not certification of current exactAC unit."]},{"source_id":"V5-S032","source_type":"primary_legal","publisher":"SEFAZ-AM","title":"Royal Enfield concessive decree51417/2025","url":"https://sistemas.sefaz.am.gov.br/silt/norma/decreto-concessivo/6e320c47-fdb1-4dd3-8011-e5381a8dd292/decreto-n-51417-de-19-de-marco-de-2025","publication_date":"2025-03-19","accessed_date":"2026-09-14","legal_authority":true,"locator":null,"verification_status":"primary_indexed_excerpt_read","notes":"","supported_claims":["Concessive project evidence; no inference that an owned plant is already operational."]},{"source_id":"V5-P001","source_type":"primary_product_price","publisher":"Brastemp / referenced storefront","title":"Brastemp BRE85MK Frost Free Inverse591L,110V","url":"https://www.brastemp.com.br/geladeira-brastemp-frost-free-inverse-inox-bre85mk/p","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"BRE85MK; Frost Free Inverse591L,110V","verification_status":"primary_product_page_read","notes":"A-label observed, but LC224 scope note retained; ordinary9.75% alternative provided.","supported_claims":["Reference price BRL4645.33 (official_store_pix); selected characteristics are separately recorded."]},{"source_id":"V5-P002","source_type":"retailer_product_price","publisher":"Loja Electrolux via Amazon","title":"Electrolux LED13 Essential Care13kg,127V","url":"https://www.amazon.com.br/Lavadora-Electrolux-LED13-Essential-Filter/dp/B09B7X4JSZ","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"LED13; Essential Care13kg,127V","verification_status":"retailer_page_read","notes":"Energy-class eligibility selected as representative; ordinary13% alternative. ST ceasedAugust1.","supported_claims":["Reference price BRL1749 (retailer_offer_official_brand_seller); selected characteristics are separately recorded."]},{"source_id":"V5-P003","source_type":"retailer_product_price","publisher":"Samsung / referenced storefront","title":"Samsung WindFree AI12000BTU AR12DYFAAWKNAZ / matched outdoor unit, cold,220V","url":"https://www.friopecas.com.br/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"WindFree AI12000BTU; AR12DYFAAWKNAZ / matched outdoor unit, cold,220V","verification_status":"indexed_exact_model_offer","notes":"Selected available WindFreeAI AA-series price/spec reference instead of proposed FABW page with no buyable price. Same approved product family; not a claim AA and FABW are identical SKUs. Conditional ManausIPI0; ordinary35 alternative.","supported_claims":["Reference price BRL2498 (indexed_retailer_offer); selected characteristics are separately recorded."]},{"source_id":"V5-P003-SPEC","source_type":"primary_product","publisher":"Samsung","title":"WindFree AI12000BTU technical context","url":"https://www.samsung.com/br/air-conditioners/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":null,"verification_status":"primary_specification_or_indexed_excerpt_read","notes":"","supported_claims":["Product-family specifications and function; origin eligibility not certified."]},{"source_id":"V5-P004","source_type":"primary_product_price","publisher":"Brastemp / referenced storefront","title":"Brastemp BLF08BS 8services, gray,220V","url":"https://www.brastemp.com.br/lava-loucas-brastemp-8-servicos-cinza-blf08bs-326031200/p","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"BLF08BS; 8services, gray,220V","verification_status":"primary_product_page_read","notes":"Domestic non-ZFM route is representative, not package-country verification; do not call gray model stainless steel.","supported_claims":["Reference price BRL1900.22 (official_store_pix); selected characteristics are separately recorded."]},{"source_id":"V5-P005","source_type":"primary_product_price","publisher":"Consul / referenced storefront","title":"Consul CFS5VBE 5burner gas stove, glass top, black","url":"https://www.consul.com.br/fogao-consul-5-bocas-preto-com-mesa-de-vidro-cfs5vbe-1/p","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"CFS5VBE; 5burner gas stove, glass top, black","verification_status":"indexed_exact_product_offer","notes":"","supported_claims":["Reference price BRL1987.53 (official_indexed_pix); selected characteristics are separately recorded."]},{"source_id":"V5-P006","source_type":"primary_product_price","publisher":"Electrolux / referenced storefront","title":"Electrolux MT30S 20L Tira Odor microwave,127V","url":"https://loja.electrolux.com.br/eletrodomesticos/micro-ondas/micro-ondas-20-litros","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"MT30S; 20L Tira Odor microwave,127V","verification_status":"indexed_exact_model_category_offer","notes":"Voltage selected; category offer may vary by voltage/stock. Qualified Manaus production is conditional; ordinary35% alternative.","supported_claims":["Reference price BRL494.10 (official_category_pix_reference); selected characteristics are separately recorded."]},{"source_id":"V5-P007","source_type":"primary_product_price","publisher":"Mondial / referenced storefront","title":"Mondial AFN-40-DI 4L air fryer, black/stainless,127V","url":"https://www.mondial.com.br/fritdeira-sem-oleo-air-fryer-4l-mondial-preta-afn-40-di/p","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"AFN-40-DI; 4L air fryer, black/stainless,127V","verification_status":"primary_product_page_read","notes":"ST removedAugust1. No unverified optionalSPmanufacturer-credit election assumed.","supported_claims":["Reference price BRL476.91 (official_store_cash); selected characteristics are separately recorded."]},{"source_id":"V5-P008","source_type":"primary_product_price","publisher":"WAP / referenced storefront","title":"WAP High Speed Plus 3-in-1 vertical/handheld1350W,127V","url":"https://loja.wap.ind.br/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"High Speed Plus; 3-in-1 vertical/handheld1350W,127V","verification_status":"indexed_exact_model_offer","notes":"China finished-import route selected, not verified from product package; formal currentTEC attachment not retrieved.","supported_claims":["Reference price BRL278.91 (official_indexed_pix); selected characteristics are separately recorded."]},{"source_id":"V5-P009","source_type":"primary_product_price","publisher":"O Boticário / referenced storefront","title":"O Boticário Malbec Eau de Parfum 90ml EDP, not regular cologne","url":"https://www.boticario.com.br/malbec-eau-de-parfum-90ml/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Malbec Eau de Parfum; 90ml EDP, not regular cologne","verification_status":"indexed_exact_product_or_brand_collection","notes":"Do not reuse for Malbec DesodoranteColônia; concentration assumption disclosed.","supported_claims":["Reference price BRL279.90 (official_indexed_list); selected characteristics are separately recorded."]},{"source_id":"V5-P010","source_type":"retailer_product_price","publisher":"Carolina Herrera / referenced storefront","title":"Carolina Herrera Good Girl Eau de Parfum80ml","url":"https://www.sephora.com.br/good-girl-feminino-eau-de-parfum-80-ml-363325.html","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Good Girl; Eau de Parfum80ml","verification_status":"retailer_product_page_read","notes":"","supported_claims":["Reference price BRL760 (retailer_promotional_total); selected characteristics are separately recorded."]},{"source_id":"V5-P011","source_type":"primary_product_price","publisher":"Natura / referenced storefront","title":"Natura Tododia Framboesa e Pimenta Vermelha Nutritive body cream400ml","url":"https://www.natura.com.br/p/creme-nutritivo-para-o-corpo-tododia-framboesa-e-pimenta-vermelha-400-ml/NATBRA-113411","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Tododia Framboesa e Pimenta Vermelha; Nutritive body cream400ml","verification_status":"indexed_exact_product_offer","notes":"","supported_claims":["Reference price BRL78.90 (official_indexed_list); selected characteristics are separately recorded."]},{"source_id":"V5-P012","source_type":"retailer_product_price","publisher":"Maybelline / referenced storefront","title":"Maybelline Fit Me Matte + Poreless Liquid foundation FPS22,shade120,30ml","url":"https://www.soneda.com.br/produto/base-liquida-maybelline-fit-me-matte-poreless-fps22-nova-120-30ml-162642","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Fit Me Matte + Poreless; Liquid foundation FPS22,shade120,30ml","verification_status":"indexed_exact_product_offer","notes":"Imported representative route; brand nationality is not manufacture evidence.","supported_claims":["Reference price BRL56.99 (retailer_pix); selected characteristics are separately recorded."]},{"source_id":"V5-P013","source_type":"retailer_product_price","publisher":"L’Oréal Paris / referenced storefront","title":"L’Oréal Paris Elseve Hidra Hialurônico Preenchedor shampoo400ml","url":"https://www.drogasil.com.br/elseveshampoo-preenchedor-hidra-hialuronco-400ml.html","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Elseve Hidra Hialurônico; Preenchedor shampoo400ml","verification_status":"retailer_exact_product_page_read","notes":"","supported_claims":["Reference price BRL35.99 (retailer_cash_reference); selected characteristics are separately recorded."]},{"source_id":"V5-P014","source_type":"retailer_product_price","publisher":"Nivea / referenced storefront","title":"Nivea Sun Protect & Hidrata FPS50 sunscreen200ml","url":"https://www.ultrafarma.com.br/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Sun Protect & Hidrata; FPS50 sunscreen200ml","verification_status":"indexed_exact_product_offer","notes":"Do not substitute Protect&Bronze variant. Exact product name accompanies root-page indexed price locator.","supported_claims":["Reference price BRL57.75 (retailer_indexed_pix); selected characteristics are separately recorded."]},{"source_id":"V5-P015","source_type":"retailer_product_price","publisher":"Rexona / referenced storefront","title":"Rexona Clinical Classic 96h aerosol antiperspirant150ml","url":"https://www.drogaraia.com.br/rexona-clinical-antitranspirante-aerosol-classic-96h-150ml.html","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Clinical Classic; 96h aerosol antiperspirant150ml","verification_status":"indexed_exact_product_offer","notes":"Physical-state classificationMEDIUM;3307.20.90 has same researchedIPI but requires alternative classification if exact formulation differs.","supported_claims":["Reference price BRL17.98 (retailer_cash_reference); selected characteristics are separately recorded."]},{"source_id":"V5-P016","source_type":"primary_product_price","publisher":"Hering / referenced storefront","title":"Hering Comfort Super Cotton 0227N1007S basic men’s T-shirt","url":"https://www.hering.com.br/camiseta-basica-masculina-comfort-super-cotton-0227n1007s/p","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Comfort Super Cotton; 0227N1007S basic men’s T-shirt","verification_status":"primary_product_page_read","notes":"","supported_claims":["Reference price BRL89.99 (official_store_reference); selected characteristics are separately recorded."]},{"source_id":"V5-P017","source_type":"primary_product_price","publisher":"Hering / referenced storefront","title":"Hering Slim long-sleeve shirt K4ANN10SI men’s woven cotton shirt","url":"https://www.hering.com.br/camisa-basica-masculina-manga-longa-slim-k4ann10si/p","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Slim long-sleeve shirt; K4ANN10SI men’s woven cotton shirt","verification_status":"primary_product_page_read","notes":"","supported_claims":["Reference price BRL199.99 (official_store_reference); selected characteristics are separately recorded."]},{"source_id":"V5-P018","source_type":"retailer_product_price","publisher":"Levi’s / referenced storefront","title":"Levi’s 501 Original 005010115 men’s100%cottonjeans","url":"https://www.horsesville.com.br/calca-jeans-levi-s-501-regular-masculina-5459","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"501 Original; 005010115 men’s100%cottonjeans","verification_status":"indexed_exact_product_offer","notes":"Import route representative; actual country unverified. Do not treat a Brazilian retail listing as country-of-manufacture evidence.","supported_claims":["Reference price BRL341.91 (retailer_pix); selected characteristics are separately recorded."]},{"source_id":"V5-P019","source_type":"primary_product_price","publisher":"Havaianas / referenced storefront","title":"Havaianas Top 4000029-2711, size31/32","url":"https://havaianas.com.br/products/chinelo-havaianas-top-4000029-2711","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Top; 4000029-2711, size31/32","verification_status":"primary_product_page_read","notes":"Price captured for31/32, not falsely attributed to an unobserved adult size.","supported_claims":["Reference price BRL29.99 (official_store_selected_size); selected characteristics are separately recorded."]},{"source_id":"V5-P020","source_type":"retailer_product_price","publisher":"Olympikus / referenced storefront","title":"Olympikus Corre4 Unisex running shoe, Chumbo/Bege","url":"https://www.netshoes.com.br/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Corre4; Unisex running shoe, Chumbo/Bege","verification_status":"indexed_exact_model_offer","notes":"Domestic route selected; manufacturer-family evidence is not an exact-unit factory declaration.","supported_claims":["Reference price BRL399.99 (retailer_indexed_reference); selected characteristics are separately recorded."]},{"source_id":"V5-P020-SPEC","source_type":"primary_product","publisher":"Olympikus","title":"Corre4 technical context","url":"https://www.olympikus.com.br/corre-4","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":null,"verification_status":"primary_specification_or_indexed_excerpt_read","notes":"","supported_claims":["Product-family specifications and function; origin eligibility not certified."]},{"source_id":"V5-P021","source_type":"primary_product_price","publisher":"Nike / referenced storefront","title":"Nike Pegasus41 Electric 028676 men’s running shoe","url":"https://www.nike.com.br/tenis-nike-pegasus-41-masculino-eletric-028676.html","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Pegasus41 Electric; 028676 men’s running shoe","verification_status":"primary_product_page_read","notes":"Non-Chinese nonpreferential finished import is an explicit scenario; actual origin unverified. Do not activate for Chinese goods without antidumping review.","supported_claims":["Reference price BRL854.99 (official_store_pix); selected characteristics are separately recorded."]},{"source_id":"V5-P022","source_type":"primary_product_price","publisher":"Adidas / referenced storefront","title":"Adidas Samba OG IE3438 leather-upper low shoe","url":"https://www.adidas.com.br/tenis-samba-og/IE3438.html","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Samba OG; IE3438 leather-upper low shoe","verification_status":"primary_product_page_read","notes":"Out-of-stock price retained as datedreference. Non-Chinese route assumption excludes an unresolved China antidumping alternative.","supported_claims":["Reference price BRL799.99 (official_store_out_of_stock_reference); selected characteristics are separately recorded."]},{"source_id":"V5-P023","source_type":"primary_product_price","publisher":"Honda / referenced storefront","title":"Honda CG160 Titan 2026","url":"https://www.honda.com.br/motos/street/city/cg-160-titan","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"CG160 Titan; 2026","verification_status":"primary_product_page_or_indexed_msrp_read","notes":"Manaus qualified-production scenario assumed.12%SP automotor-ST rule selected even above250cc; not vehicle2%/9.6%monophase. MSRPandSTreference exclude unobservedfreight.","supported_claims":["Reference price BRL20590 (manufacturer_msrp_excludes_freight); selected characteristics are separately recorded."]},{"source_id":"V5-P024","source_type":"primary_product_price","publisher":"Honda / referenced storefront","title":"Honda Pop110i ES 2027","url":"https://www.honda.com.br/motos/street/city/pop110i-es","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Pop110i ES; 2027","verification_status":"primary_product_page_or_indexed_msrp_read","notes":"Manaus qualified-production scenario assumed.12%SP automotor-ST rule selected even above250cc; not vehicle2%/9.6%monophase. MSRPandSTreference exclude unobservedfreight.","supported_claims":["Reference price BRL10588 (manufacturer_msrp_excludes_freight); selected characteristics are separately recorded."]},{"source_id":"V5-P025","source_type":"primary_product_price","publisher":"Honda / referenced storefront","title":"Honda Biz125 EX 2026","url":"https://www.honda.com.br/motos/street/city/biz125","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Biz125 EX; 2026","verification_status":"primary_product_page_or_indexed_msrp_read","notes":"Manaus qualified-production scenario assumed.12%SP automotor-ST rule selected even above250cc; not vehicle2%/9.6%monophase. MSRPandSTreference exclude unobservedfreight.","supported_claims":["Reference price BRL16840 (manufacturer_msrp_excludes_freight); selected characteristics are separately recorded."]},{"source_id":"V5-P026","source_type":"primary_product_price","publisher":"Honda / referenced storefront","title":"Honda NXR160 Bros CBS2026","url":"https://www.honda.com.br/motos/adventure/trail/nxr-160-bros","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"NXR160 Bros; CBS2026","verification_status":"primary_product_page_or_indexed_msrp_read","notes":"Manaus qualified-production scenario assumed.12%SP automotor-ST rule selected even above250cc; not vehicle2%/9.6%monophase. MSRPandSTreference exclude unobservedfreight.","supported_claims":["Reference price BRL22400 (manufacturer_msrp_excludes_freight); selected characteristics are separately recorded."]},{"source_id":"V5-P027","source_type":"primary_product_price","publisher":"Yamaha / referenced storefront","title":"Yamaha Fazer FZ25 Connected 2026","url":"https://www.yamaha-motor.com.br/receber-contato/fazer-fz25-connected-155370","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Fazer FZ25 Connected; 2026","verification_status":"primary_product_page_or_indexed_msrp_read","notes":"Manaus qualified-production scenario assumed.12%SP automotor-ST rule selected even above250cc; not vehicle2%/9.6%monophase. MSRPandSTreference exclude unobservedfreight.","supported_claims":["Reference price BRL25290 (manufacturer_msrp_excludes_freight); selected characteristics are separately recorded."]},{"source_id":"V5-P028","source_type":"primary_product_price","publisher":"Honda / referenced storefront","title":"Honda Sahara300 Standard2027","url":"https://www.honda.com.br/motos/adventure/trail/sahara-300","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Sahara300; Standard2027","verification_status":"primary_product_page_or_indexed_msrp_read","notes":"Manaus qualified-production scenario assumed.12%SP automotor-ST rule selected even above250cc; not vehicle2%/9.6%monophase. MSRPandSTreference exclude unobservedfreight.","supported_claims":["Reference price BRL31855 (manufacturer_msrp_excludes_freight); selected characteristics are separately recorded."]},{"source_id":"V5-P029","source_type":"primary_product_price","publisher":"Royal Enfield / referenced storefront","title":"Royal Enfield Himalayan450 Kaza Brown","url":"https://royalenfield.com.br/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Himalayan450; Kaza Brown","verification_status":"primary_product_page_or_indexed_msrp_read","notes":"Manaus qualified-production scenario assumed.12%SP automotor-ST rule selected even above250cc; not vehicle2%/9.6%monophase. MSRPandSTreference exclude unobservedfreight. Model450 has452cc; local assembly need not be an owned RoyalEnfield factory.","supported_claims":["Reference price BRL29990 (manufacturer_msrp_excludes_freight); selected characteristics are separately recorded."]},{"source_id":"V5-P029-SPEC","source_type":"primary_product","publisher":"Royal Enfield","title":"Himalayan450 technical context","url":"https://www.royalenfield.com/br/pt/motorcycles/new-himalayan/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":null,"verification_status":"primary_specification_or_indexed_excerpt_read","notes":"","supported_claims":["Product-family specifications and function; origin eligibility not certified."]},{"source_id":"V5-P030","source_type":"primary_product_price","publisher":"BMW Motorrad / referenced storefront","title":"BMW Motorrad R1300GS base model","url":"https://www.bmw-motorrad.com.br/pt/models/adventure/r1300gs.html","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"R1300GS; base model","verification_status":"primary_product_page_or_indexed_msrp_read","notes":"Manaus qualified-production scenario assumed.12%SP automotor-ST rule selected even above250cc; not vehicle2%/9.6%monophase. MSRPandSTreference exclude unobservedfreight.","supported_claims":["Reference price BRL115990 (manufacturer_msrp_excludes_freight); selected characteristics are separately recorded."]},{"source_id":"V6-S-TIPI","source_type":"authoritative_primary","publisher":"Receita Federal","title":"TIPI consolidated through ADE RFB 1/2026","url":"https://www.gov.br/receitafederal/pt-br/acesso-a-informacao/legislacao/documentos-e-arquivos/tipi.pdf","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"PDF printed pages 25,34,39,42,52,58,60–62,68–71,151–152,166,178–179; relevant rows visually checked","verification_status":"primary_pdf_text_and_selected_page_screenshots","notes":"NCM descriptions and ordinary IPI/NT/Ex entries; later reductions and current conditions are separate rules.","supported_claims":["NCM descriptions and ordinary IPI/NT/Ex entries; later reductions and current conditions are separate rules."]},{"source_id":"V6-S-SP-RATES","source_type":"authoritative_primary","publisher":"SEFAZ-SP","title":"RICMS/SP internal rates and FECOEP","url":"https://legislacao.fazenda.sp.gov.br/Paginas/art052.aspx","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Arts.52 I;54 XIX;54-A;56-C","verification_status":"primary_page_read","notes":"Ordinary18%; qualifying generic medicine12%; beer20% plus2percentage-point FECOEP on selected final/ST base. Historical struck-out increments not used.","supported_claims":["Ordinary18%; qualifying generic medicine12%; beer20% plus2percentage-point FECOEP on selected final/ST base. Historical struck-out increments not used."]},{"source_id":"V6-S-BASKET","source_type":"authoritative_primary","publisher":"SEFAZ-SP","title":"AnnexII Article3 basic-basket reduced bases","url":"https://legislacao.fazenda.sp.gov.br/Paginas/an2art003.aspx","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Art3 III,IV,V,XIV,XIX,XX,XXVI,XXVII and §4","verification_status":"primary_page_read","notes":"Effective7% through base reduction for matching descriptions; not a universal7% food nominal rate; expiry2026-12-31.","supported_claims":["Effective7% through base reduction for matching descriptions; not a universal7% food nominal rate; expiry2026-12-31."]},{"source_id":"V6-S-RICE","source_type":"authoritative_primary","publisher":"SEFAZ-SP","title":"AnnexI Article168 rice final-consumer exemption","url":"https://legislacao.fazenda.sp.gov.br/Paginas/an1art168.aspx","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Caput;§2 credit limited to7%;§3 expiry","verification_status":"primary_page_read","notes":"Qualifying rice final-consumer sale exempt; retained entry credits limited to7%; not proof of zero upstream taxes.","supported_claims":["Qualifying rice final-consumer sale exempt; retained entry credits limited to7%; not proof of zero upstream taxes."]},{"source_id":"V6-S-BEANS","source_type":"authoritative_primary","publisher":"SEFAZ-SP","title":"AnnexI Article169 beans final-consumer exemption","url":"https://legislacao.fazenda.sp.gov.br/Paginas/an1art169.aspx","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Caput;§2 credit limited to7%;§3 expiry","verification_status":"primary_page_read","notes":"Qualifying beans final-consumer sale exempt; retained credit limited to7%.","supported_claims":["Qualifying beans final-consumer sale exempt; retained credit limited to7%."]},{"source_id":"V6-S-FOOD12","source_type":"authoritative_primary","publisher":"SEFAZ-SP","title":"AnnexII Article39 food-industry reduced bases","url":"https://legislacao.fazenda.sp.gov.br/Paginas/an2art039.aspx","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Chapter18 and producer/wholesaler conditions; exclusions for final-consumer sale and UHT milk","verification_status":"primary_page_read","notes":"Selected chocolate supplier effective12%; retailer18%. Not a universal food benefit.","supported_claims":["Selected chocolate supplier effective12%; retailer18%. Not a universal food benefit."]},{"source_id":"V6-S-MILK","source_type":"authoritative_primary","publisher":"SEFAZ-SP","title":"AnnexIII Article32 UHT-milk producer credit","url":"https://legislacao.fazenda.sp.gov.br/Paginas/an3art032.aspx","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Current caput12%;§1 taxed own production;§4 expiry2026-12-31","verification_status":"primary_page_read","notes":"Optional qualifying SP manufacturer credit12% of own UHT0401.10.10/.20.10 internal outputs; factory/election assumed, alternative without grant included.","supported_claims":["Optional qualifying SP manufacturer credit12% of own UHT0401.10.10/.20.10 internal outputs; factory/election assumed, alternative without grant included."]},{"source_id":"V6-S-FOOD-IVA","source_type":"authoritative_primary","publisher":"SEFAZ-SP","title":"Portaria SRE12/2026 food MVA parameters","url":"https://legislacao.fazenda.sp.gov.br/Paginas/Portaria-SRE-12-de-2026.aspx","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Annex rows3 chocolate74.80%,14 UHT23.06%,46 slicedbread42.04%; May1,2026 toJan31,2029","verification_status":"primary_page_read","notes":"Current selected NCM/CEST MVA values; not retail margins or independent tax rates.","supported_claims":["Current selected NCM/CEST MVA values; not retail margins or independent tax rates."]},{"source_id":"V6-S-ST-SCOPE","source_type":"authoritative_primary","publisher":"SEFAZ-SP","title":"Portaria CAT68/2019 consolidated ST lists","url":"https://legislacao.fazenda.sp.gov.br/Paginas/Portaria-CAT-68-de-2019.aspx","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"FoodAnnexXVI including chocolate3,UHT18,slicedbread57; medicine and cleaning revoked annexes","verification_status":"primary_page_read","notes":"Scope requires NCM plus product description and current amendments.","supported_claims":["Scope requires NCM plus product description and current amendments."]},{"source_id":"V6-S-ST-JAN","source_type":"authoritative_primary","publisher":"SEFAZ-SP","title":"Portaria SRE64/2025 medicine and selected-food ST removal","url":"https://legislacao.fazenda.sp.gov.br/Paginas/Portaria-SRE-64-de-2025.aspx","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Revocation of AnnexIX and enumerated AnnexXVI entries; effectiveJan1,2026","verification_status":"primary_page_read","notes":"Selected medicine ordinary retail; several food entries removed, not every food.","supported_claims":["Selected medicine ordinary retail; several food entries removed, not every food."]},{"source_id":"V6-S-ST-WATER","source_type":"authoritative_primary","publisher":"SEFAZ-SP","title":"Portaria SRE9/2026 natural-water ST removal","url":"https://legislacao.fazenda.sp.gov.br/Paginas/Portaria-SRE-9-de-2026.aspx","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Selected natural/mineral-water entries; July1,2026 commencement","verification_status":"primary_page_read","notes":"Selected natural noncarbonated500ml water follows non-ST retail, not soft-drink PMPF.","supported_claims":["Selected natural noncarbonated500ml water follows non-ST retail, not soft-drink PMPF."]},{"source_id":"V6-S-ST-CLEAN","source_type":"authoritative_primary","publisher":"SEFAZ-SP","title":"Portaria SRE20/2026 cleaning ST removal","url":"https://legislacao.fazenda.sp.gov.br/Paginas/Portaria-SRE-20-de-2026.aspx","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"CleaningAnnexXIII and MVA-act removal; August1,2026","verification_status":"primary_page_read","notes":"Selected cleaning products no longer use old cleaning ST.","supported_claims":["Selected cleaning products no longer use old cleaning ST."]},{"source_id":"V6-S-FOOD-PC","source_type":"authoritative_primary","publisher":"Presidência da República","title":"Lei10925/2004 selected basic-food PIS/COFINS zero rates","url":"https://www.planalto.gov.br/ccivil_03/_ato2004-2006/2004/lei/l10.925.htm","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Art1 V,XI,XVIII,XXI,XXII,XXIII; matching NCMs/descriptions","verification_status":"primary_page_read","notes":"Selected rice,beans,UHT,coffee,pasta,sugar,soybean oil qualify; slicedbread is not automatically the commonbread Ex; biscuits/chocolate ordinary.","supported_claims":["Selected rice,beans,UHT,coffee,pasta,sugar,soybean oil qualify; slicedbread is not automatically the commonbread Ex; biscuits/chocolate ordinary."]},{"source_id":"V6-S-LC224","source_type":"authoritative_primary","publisher":"Presidência da República","title":"LC224/2025 benefit-reduction scope","url":"https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp224.htm","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Article4 exclusions including LC214 AnnexI/XV basket scope","verification_status":"primary_page_read","notes":"Do not mechanically charge10%of normal contribution rates to excluded basic-basket zero rates.","supported_claims":["Do not mechanically charge10%of normal contribution rates to excluded basic-basket zero rates."]},{"source_id":"V6-S-LC224-FAQ","source_type":"authoritative_primary","publisher":"Receita Federal","title":"Benefit-reduction FAQ version5","url":"https://www.gov.br/receitafederal/pt-br/centrais-de-conteudo/publicacoes/perguntas-e-respostas/beneficios-fiscais/perguntas-e-respostas-reducao-dos-incentivos-e-beneficios-tributarios-v5-final.pdf","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"PDF page7 basic-basket scope and excluded benefits","verification_status":"primary_pdf_text_and_selected_page_screenshots","notes":"Administrative cross-check of scope, not a substitute for the law.","supported_claims":["Administrative cross-check of scope, not a substitute for the law."]},{"source_id":"V6-S-PMPF","source_type":"authoritative_primary","publisher":"SEFAZ-SP","title":"Portaria SRE27/2026 consolidated beverage PMPF","url":"https://legislacao.fazenda.sp.gov.br/Paginas/Portaria-SRE-27-de-2026.aspx","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"AnnexI1.13 Coca2L12.38,2.22Guarana2L10.31; AnnexII2.116RedBull250ml10.76; AnnexIII1.61Brahma350ml4.07,2.64Heineken330ml8.03; Art2III90%guard","verification_status":"primary_page_read","notes":"Selected current rows only; futureOctober amendments not activated. Brand/container/capacity/unit must match.","supported_claims":["Selected current rows only; futureOctober amendments not activated. Brand/container/capacity/unit must match."]},{"source_id":"V6-S-COLD-LAW","source_type":"authoritative_primary","publisher":"Presidência da República","title":"Lei13097/2015 cold-beverage regime, consolidated","url":"https://www.planalto.gov.br/ccivil_03/_ato2015-2018/2015/lei/l13097.htm","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Arts14–17,24–30,33; Art25§1 current percentage reductions; Art30§3 actual import credits","verification_status":"primary_page_read","notes":"Retailer75%eligibility; outputIPI25%reduction under controls; PC2.32/10.68 reduced19.82/20.03%; retailzero; specialimports/floors. Superseded rounded1.86/8.54 text not chosen.","supported_claims":["Retailer75%eligibility; outputIPI25%reduction under controls; PC2.32/10.68 reduced19.82/20.03%; retailzero; specialimports/floors. Superseded rounded1.86/8.54 text not chosen."]},{"source_id":"V6-S-COLD-DEC","source_type":"authoritative_primary","publisher":"Presidência da República","title":"Decreto8442/2015 beverage regulation and per-litre floors","url":"https://www.planalto.gov.br/ccivil_03/_ato2015-2018/2015/decreto/d8442.htm","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"AnnexI: PET1501–2200ml, can<=350ml, nonreturnbeer; qualification and minimum comparisons","verification_status":"primary_page_read","notes":"R$/L minima apply via max(advalorem,litres×floor);2015 temporary floor reductions expired. Current statutoryPC coefficients separately selected.","supported_claims":["R$/L minima apply via max(advalorem,litres×floor);2015 temporary floor reductions expired. Current statutoryPC coefficients separately selected."]},{"source_id":"V6-S-PHARMA","source_type":"authoritative_primary","publisher":"Presidência da República","title":"Lei10147/2000 medicine concentrated regime","url":"https://www.planalto.gov.br/ccivil_03/leis/l10147.htm","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Art1Ia2.1/9.9;Art2 retailerzero;Art3 presumed-credit conditions","verification_status":"primary_page_read","notes":"Selected OTC3004 manufacturer/importer concentration; downstreamzero/noacquisitionPCcredit. Do not grant positive-list credit automatically to OTC products.","supported_claims":["Selected OTC3004 manufacturer/importer concentration; downstreamzero/noacquisitionPCcredit. Do not grant positive-list credit automatically to OTC products."]},{"source_id":"V6-S-PHARMA-CREDIT","source_type":"authoritative_primary","publisher":"Presidência da República","title":"Decreto3803/2001 pharmaceutical presumed-credit qualification","url":"https://www.planalto.gov.br/ccivil_03/decreto/2001/d3803.htm","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Prescription/red-or-black-stripe/authorization conditions","verification_status":"primary_page_read","notes":"Default selected OTC scenario does not claim the conditional presumedcredit; no clinical recommendation.","supported_claims":["Default selected OTC scenario does not claim the conditional presumedcredit; no clinical recommendation."]},{"source_id":"V6-S-CMED","source_type":"authoritative_primary","publisher":"Anvisa","title":"CMED medicine price-reference gateway","url":"https://www.gov.br/anvisa/pt-br/assuntos/medicamentos/cmed/precos","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"PMC/PF gateway only; exact current product worksheet not read","verification_status":"primary_gateway_not_exact_product_row","notes":"Observed retail offers used, not invented PMC; no claim that advertised price was compared to a retrieved current regulated ceiling.","supported_claims":["Observed retail offers used, not invented PMC; no claim that advertised price was compared to a retrieved current regulated ceiling."]},{"source_id":"V6-S-BLEACH","source_type":"authoritative_primary","publisher":"Receita Federal","title":"Ceclam classification consultation compendium","url":"https://www.gov.br/receitafederal/pt-br/assuntos/aduana-e-comercio-exterior/classificacao-fiscal-de-mercadorias/compedio-ceclam.pdf","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"PDF page181: SC98.366/2017 household disinfecting bleach NaOCl/NaOH/water in1/2/5L;3808.94.19Ex02","verification_status":"primary_pdf_text_and_selected_page_screenshots","notes":"Supports retailQboa scenario. Reject raw sodium-hypochlorite2828 shortcut where preparation/presentation matches official decision.","supported_claims":["Supports retailQboa scenario. Reject raw sodium-hypochlorite2828 shortcut where preparation/presentation matches official decision."]},{"source_id":"V6-S-II-ENERGY-1","source_type":"secondary_tax_crosscheck","publisher":"Buscador NCM","title":"Applied Brazil tariff lookup2202.99.00","url":"https://buscadorncm.com.br/ncm/22029900","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"AppliedII18%, distinct from20%TEC column","verification_status":"secondary_exact_code_page_read","notes":"Qualified applied tariff fallback only; not a successfully inspected current primary tariff row.","supported_claims":["Qualified applied tariff fallback only; not a successfully inspected current primary tariff row."]},{"source_id":"V6-S-II-ENERGY-2","source_type":"secondary_tax_crosscheck","publisher":"Fazcomex","title":"2202.99.00 tariff cross-check","url":"https://ncm.fazcomex.com.br/22029900-outras/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"II18% row; generic2.1/9.65 PC fields NOT used","verification_status":"secondary_exact_code_page_read","notes":"Confirms18%II fallback. Product-specific cold-beverage law overrides generic PIS/COFINS shown in tariff aggregators.","supported_claims":["Confirms18%II fallback. Product-specific cold-beverage law overrides generic PIS/COFINS shown in tariff aggregators."]},{"source_id":"V6-S-TARIFF-GATE","source_type":"authoritative_primary","publisher":"MDIC","title":"Current tariffs workbook gateway","url":"https://www.gov.br/mdic/pt-br/assuntos/camex/se-camex/strat/tarifas/vigentes","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Attachment not successfully retrieved/read in this extension","verification_status":"primary_gateway_attachment_unread","notes":"Open issue for RedBull importII. No unseen numeric row certified.","supported_claims":["Open issue for RedBull importII. No unseen numeric row certified."]},{"source_id":"V6-X-CAMIL-RICE","source_type":"primary_product_specs","publisher":"Camil","title":"ArrozTipo1","url":"https://www.camil.com.br/produtos/arroz/todo-dia/arroz-tipo-1/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"ArrozTipo1","verification_status":"product_page_or_exact_indexed_description_read","notes":"Supportsproductidentity/characteristicsnotprivateinvoicingoralluniteligibility."},{"source_id":"V6-X-CAMIL-BEANS","source_type":"primary_product_specs","publisher":"Camil","title":"FeijaoCarioca","url":"https://www.camil.com.br/produtos/feijao/todo-dia/feijao-carioca/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"FeijaoCarioca","verification_status":"product_page_or_exact_indexed_description_read","notes":"Supportsproductidentity/characteristicsnotprivateinvoicingoralluniteligibility."},{"source_id":"V6-X-ITALAC","source_type":"primary_product_specs","publisher":"Italac","title":"IntegralUHT3%","url":"https://www.italac.com.br/produtos/leite-uht-integral-2/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"IntegralUHT3%","verification_status":"product_page_or_exact_indexed_description_read","notes":"Supportsproductidentity/characteristicsnotprivateinvoicingoralluniteligibility."},{"source_id":"V6-X-PILAO","source_type":"primary_product_specs","publisher":"Pilão","title":"Traditionalvacuum500g","url":"https://www.pilao.com.br/pilao-tradicional-vacuo-500g/p","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Traditionalvacuum500g","verification_status":"product_page_or_exact_indexed_description_read","notes":"Supportsproductidentity/characteristicsnotprivateinvoicingoralluniteligibility."},{"source_id":"V6-X-BENEGRIP","source_type":"primary_product_specs","publisher":"Droga Raia / manufacturer insert","title":"Benegriptraditionalcomposition","url":"https://www.drogaraia.com.br/bulas/benegrip","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Benegriptraditionalcomposition","verification_status":"product_page_or_exact_indexed_description_read","notes":"Supportsproductidentity/characteristicsnotprivateinvoicingoralluniteligibility."},{"source_id":"V6-X-QBOA","source_type":"primary_product_specs","publisher":"Qboa","title":"Householdbleachproductcharacteristics","url":"https://www.qboa.com.br/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Householdbleachproductcharacteristics","verification_status":"product_page_or_exact_indexed_description_read","notes":"Supportsproductidentity/characteristicsnotprivateinvoicingoralluniteligibility."},{"source_id":"V6-X-OMO","source_type":"primary_product_specs","publisher":"Omo","title":"PerfectWashpowder","url":"https://www.omo.com/br/lavagem-perfeita/sabao-em-po-lavagem-perfeita.html","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"PerfectWashpowder","verification_status":"product_page_or_exact_indexed_description_read","notes":"Supportsproductidentity/characteristicsnotprivateinvoicingoralluniteligibility."},{"source_id":"V6-P001","source_type":"retailer_price_reference","publisher":"Carrefour","title":"Camil Arroz Branco Tipo1 — Longo fino, nonparboiled,5 kg","url":"https://mercado.carrefour.com.br/produto/arroz-branco-camil-tipo-1-5kg-1970","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Camil Arroz Branco Tipo1 Longo fino, nonparboiled,5kg","verification_status":"indexed_exact_product_offer","supported_claims":["Advertised reference price R$24.99 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"Productpage retrievalblocked; indexedexactpackquote retained."},{"source_id":"V6-P002","source_type":"retailer_price_reference","publisher":"Extra Mercado","title":"Camil Feijão Carioca Tipo1 — Dry carioca beans,1 kg","url":"https://www.extramercado.com.br/produto/9461/feijao-carioca-tipo-1-camil-pacote-1kg","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Camil Feijão Carioca Tipo1 Dry carioca beans,1kg","verification_status":"retailer_reference","supported_claims":["Advertised reference price R$9.99 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"Not canned/preparedbeans."},{"source_id":"V6-P003","source_type":"retailer_price_reference","publisher":"Extra Mercado","title":"Italac Leite Integral UHT — 3% fat,1 L carton","url":"https://www.extramercado.com.br/produto/176191/leite-longa-vida-integral-italac-1-litro","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Italac Leite Integral UHT 3%fat,1L carton","verification_status":"retailer_reference","supported_claims":["Advertised reference price R$5.79 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"SPownmanufactureandcreditqualificationrepresentative;notassertionofactualunitfactory."},{"source_id":"V6-P004","source_type":"retailer_price_reference","publisher":"Braslimpo","title":"Pilão Tradicional — Roasted ground coffee, vacuum 500 g","url":"https://www.lojabraslimpo.com.br/cafe-a-vacuo-tradicional-500g-pilao-111280/p","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Pilão Tradicional Roasted ground coffee, vacuum500g","verification_status":"retailer_promotional_reference","supported_claims":["Advertised reference price R$24.49 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"Not capsules,instantcoffeeorbeverage."},{"source_id":"V6-P005","source_type":"retailer_price_reference","publisher":"Extra Mercado","title":"Pullman Pão de Forma Tradicional — 480 g sliced bread","url":"https://www.extramercado.com.br/produto/1944/pao-de-forma-tradicional-pullman-480g","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Pullman Pão de Forma Tradicional 480g sliced bread","verification_status":"retailer_reference","supported_claims":["Advertised reference price R$10.49 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"Not1905.90.90Ex01commonbreadfederalzero."},{"source_id":"V6-P006","source_type":"retailer_price_reference","publisher":"Carrefour","title":"Renata Spaghetti No9 com Ovos — Dry egg pasta,500 g","url":"https://mercado.carrefour.com.br/produto/macarrao-espaguete-renata-com-ovos-n-9-500g-15032","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Renata Spaghetti No9 com Ovos Dry egg pasta,500g","verification_status":"indexed_exact_product_offer","supported_claims":["Advertised reference price R$3.99 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"Exactbrandlist alsoexposed3.99;uncookedunfilledpasta."},{"source_id":"V6-P007","source_type":"retailer_price_reference","publisher":"Extra Mercado","title":"Liza Óleo de Soja Tipo1 — Refined soybean oil,900 ml","url":"https://www.extramercado.com.br/produto/131661/oleo-de-soja-tipo-1-liza-garrafa-900ml","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Liza Óleo de Soja Tipo1 Refined soybean oil,900ml","verification_status":"retailer_reference","supported_claims":["Advertised reference price R$7.99 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"Parsedcurrentquote7.99selectedoverolderindexed6.99."},{"source_id":"V6-P008","source_type":"retailer_price_reference","publisher":"St Marche","title":"União Açúcar Refinado — 1 kg","url":"https://marche.com.br/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"União Açúcar Refinado 1kg","verification_status":"indexed_exact_product_root_locator","supported_claims":["Advertised reference price R$5.29 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"Exactindexed1kgquote/item20026554;rootlocatornotclaimeddeep-productpage."},{"source_id":"V6-P009","source_type":"retailer_price_reference","publisher":"Extra Mercado","title":"Lacta Chocolate ao Leite — Plain unfilled bar,80 g","url":"https://www.extramercado.com.br/produto/1555479/chocolate-ao-leite-lacta-pacote-80g","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Lacta Chocolate ao Leite Plain unfilled bar,80g","verification_status":"retailer_single_unit_reference","supported_claims":["Advertised reference price R$10.49 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"Singlebarprice;multibuy5-unit36.29promotionnotused."},{"source_id":"V6-P010","source_type":"retailer_price_reference","publisher":"Mais Perto","title":"Marilan Maizena — Plain sweet wheat biscuits,350 g pack","url":"https://maisperto.bsb.br/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Marilan Maizena Plain sweet wheat biscuits,350g pack","verification_status":"indexed_exact_product_root_locator","supported_claims":["Advertised reference price R$6.99 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"350gtotalpackwith3innerrolls;not3×350g. No filling/coating/cocoa/butter qualification selected."},{"source_id":"V6-P011","source_type":"retailer_price_reference","publisher":"Extra Mercado","title":"Coca-Cola Original — 2 L nonreturnable PET","url":"https://www.extramercado.com.br/produto/453201/refrigerante-coca-cola-original-garrafa-2l","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Coca-Cola Original 2L nonreturnablePET","verification_status":"retailer_reference","supported_claims":["Advertised reference price R$12.49 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"Retail12.49isindependentofstatutoryPMPF12.38."},{"source_id":"V6-P012","source_type":"retailer_price_reference","publisher":"Extra Mercado","title":"Guaraná Antarctica Original — 2 L nonreturnable PET","url":"https://www.extramercado.com.br/produto/44656/refrigerante-guarana-antarctica-garrafa-2l","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Guaraná Antarctica Original 2L nonreturnablePET","verification_status":"retailer_promotional_reference","supported_claims":["Advertised reference price R$8.79 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"Price8.79selectedoverold9.79;seedreductionconditional."},{"source_id":"V6-P013","source_type":"retailer_price_reference","publisher":"Semar","title":"Red Bull Energy Drink Original — 250 ml can","url":"https://www.semarentrega.com.br/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Red Bull Energy Drink Original 250ml can","verification_status":"indexed_exact_product_root_locator","supported_claims":["Advertised reference price R$8.99 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"ExactindexedSKU15671;finishednonpreferentialimportrepresentative.II18%qualifiedsecondaryfallback."},{"source_id":"V6-P014","source_type":"retailer_price_reference","publisher":"Supermercados Econômico","title":"Crystal Água Mineral Natural — Noncarbonated,500mlPET","url":"https://www.supermercadoseconomico.com.br/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Crystal Água Mineral Natural Noncarbonated,500mlPET","verification_status":"indexed_exact_product_root_locator","supported_claims":["Advertised reference price R$2.10 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"NaturalwaterEx01NT,notsoftdrinkregime. Priceproductanchorisnotbatchsafetyapproval."},{"source_id":"V6-P015","source_type":"retailer_price_reference","publisher":"Giassi","title":"Brahma Chopp — 350 ml can, single unit","url":"https://www.giassi.com.br/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Brahma Chopp 350ml can, singleunit","verification_status":"indexed_exact_product_root_locator","supported_claims":["Advertised reference price R$3.85 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"ExactindexedSKU498750;domesticbeerreference,notpurchase/consumptionrecommendation."},{"source_id":"V6-P016","source_type":"retailer_price_reference","publisher":"Extra Mercado","title":"Heineken Lager — 330 ml nonreturnable glass, single unit","url":"https://www.extramercado.com.br/especial/pink-cervejas","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Heineken Lager 330ml nonreturnableglass, singleunit","verification_status":"retailer_category_exact_unit_reference","supported_claims":["Advertised reference price R$7.29 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"SelectedBRbrewedroute;brandnationalitydoesnotproveimport. Noalcoholrecommendation."},{"source_id":"V6-P017","source_type":"retailer_price_reference","publisher":"Drogaria São Paulo","title":"EMS Paracetamol Genérico — 750 mg,20 tablets","url":"https://www.drogariasaopaulo.com.br/paracetamol-750mg-generico-ems-20-comprimidos/p","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"EMS Paracetamol Genérico 750mg,20tablets","verification_status":"advertised_out_of_stock_reference","supported_claims":["Advertised reference price R$5.93 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"Displayed5.93offerretaineddespiteout-of-stock. Notalivequoteorclinicalrecommendation."},{"source_id":"V6-P018","source_type":"retailer_price_reference","publisher":"Drogasil","title":"Advil Extra Alívio — Ibuprofen400 mg,8 softcapsules","url":"https://www.drogasil.com.br/advil-extra-alivio-400mg-analgesico-blister-com-8-capsulas-gelatinosas.html","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Advil Extra Alívio Ibuprofen400mg,8softcapsules","verification_status":"retailer_reference","supported_claims":["Advertised reference price R$22.93 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"MS1929000050221;nohealthordosingguidance."},{"source_id":"V6-P019","source_type":"retailer_price_reference","publisher":"Droga Raia","title":"Claritin Loratadina — 10 mg,12 tablets","url":"https://www.drogaraia.com.br/claritin-10-mg-12-comprimidos.html","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Claritin Loratadina 10mg,12tablets","verification_status":"retailer_reference","supported_claims":["Advertised reference price R$22.29 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"MS1705601100027;OTCscenario,noautomaticpositive-listcredit."},{"source_id":"V6-P020","source_type":"retailer_price_reference","publisher":"Ultrafarma","title":"Eno Sal de Fruta Abacaxi — 2sachets×5 g","url":"https://www.ultrafarma.com.br/sal-de-fruta-eno-sabor-abacaxi-com-2-envelopes-de-5g","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Eno Sal de Fruta Abacaxi 2sachets×5g","verification_status":"retailer_promotional_total","supported_claims":["Advertised reference price R$3.79 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"3.79totalnon-Pixselected;not3.68Pix. Citricacidmedicineformulation;notculinarybicarbonate."},{"source_id":"V6-P021","source_type":"retailer_price_reference","publisher":"Drogasil","title":"Centrum Essencial — Food supplement,30 tablets","url":"https://www.drogasil.com.br/centrum-essencial-30-comprimidos.html","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Centrum Essencial Food supplement,30tablets","verification_status":"retailer_reference","supported_claims":["Advertised reference price R$24.90 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"Sourceexpresslysaysnotamedicine;ordinaryfoodsupplementprofile,not3004. Nohealthrecommendation."},{"source_id":"V6-P022","source_type":"retailer_price_reference","publisher":"Extrafarma","title":"Benegrip Tradicional — 20 tablets,green/yellow co-pack","url":"https://www.extrafarma.com.br/benegrip-com-20-comprimidos/p","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Exact 20-tablet product; promotional price R$41.99; crossed-out R$44.78 not used; two tablet types described.","verification_status":"retailer_page_read","supported_claims":["Advertised reference price R$41.99 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"Extrafarma exact 20-tablet page showed R$41.99; the crossed-out R$44.78 is not used. The latest page reading supersedes earlier indexed price leads.","retrieval_mode":"retailer_page_read"},{"source_id":"V6-P023","source_type":"retailer_price_reference","publisher":"Supermercados Econômico","title":"Ypê Detergente Líquido Neutro — 500 ml","url":"https://www.supermercadoseconomico.com.br/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Ypê Detergente Líquido Neutro 500ml","verification_status":"indexed_nonmember_reference","supported_claims":["Advertised reference price R$3.19 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"3.19regularnonclub,not2.29loyaltyprice. Productanchor,notspecificbatchsafetyverification."},{"source_id":"V6-P024","source_type":"retailer_price_reference","publisher":"Extra Mercado","title":"Omo Lavagem Perfeita em Pó — 800 g carton","url":"https://www.extramercado.com.br/produto/428123/lava-roupas-po-omo-lavagem-perfeita-caixa-800g","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Omo Lavagem Perfeita em Pó 800g carton","verification_status":"retailer_reference","supported_claims":["Advertised reference price R$18.49 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"Currentparsed18.49offerselected."},{"source_id":"V6-P025","source_type":"retailer_price_reference","publisher":"Zona Sul","title":"Comfort Concentrado Frescor Intenso — 500 ml,500 ml promotional pack (pay for 400 ml)","url":"https://www.zonasul.com.br/amaciante-de-roupa-concentrado-frescor-intenso-comfort-frasco-leve-500ml-pague-400ml-881015/p","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Comfort Concentrado Frescor Intenso 500ml,leve500pague400","verification_status":"retailer_promotional_reference","supported_claims":["Advertised reference price R$12.99 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"Physical500ml;parsed12.99overolderindexed13.69."},{"source_id":"V6-P026","source_type":"retailer_price_reference","publisher":"Extrabom","title":"Qboa Água Sanitária — 1 L household bleach","url":"https://www.extrabom.com.br/p/agua-sanitaria-qboa-1l/1563/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Qboa Água Sanitária 1L household bleach","verification_status":"retailer_reference","supported_claims":["Advertised reference price R$4.99 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"PrimaryRFBmatchedretaildisinfectantpreparation3808.94.19Ex02preferredoverrawchemical2828."},{"source_id":"V6-P027","source_type":"retailer_price_reference","publisher":"Giassi","title":"Pinho Sol Original — 500 ml household disinfectant","url":"https://www.giassi.com.br/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Pinho Sol Original 500ml household disinfectant","verification_status":"indexed_exact_product_root_locator","supported_claims":["Advertised reference price R$9.28 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"ExactindexedSKU102008;notEx02hypochlorite."},{"source_id":"V6-P028","source_type":"retailer_price_reference","publisher":"Supermercados Econômico","title":"Veja Gold Multiuso Original — 500 ml","url":"https://www.supermercadoseconomico.com.br/","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"Veja Gold Multiuso Original 500ml","verification_status":"indexed_nonmember_reference","supported_claims":["Advertised reference price R$5.69 for the selected pack. No guarantee of current SP checkout price or availability."],"notes":"5.69regularnonclub,not4.69club;multi-purposecleaningnotdedicateddisinfectantvariant."},{"source_id":"V6-X-BENEGRIP-CONFLICT","source_type":"secondary_product_directory","publisher":"Systax","title":"Benegrip exact-GTIN classification conflict","url":"https://www.systax.com.br/ean/07896094904682","publication_date":null,"accessed_date":"2026-09-14","legal_authority":false,"locator":"GTIN07896094904682: NCM30045090; conflicts with retrieved non-vitamin composition.","verification_status":"secondary_page_read_conflict_not_adopted","notes":"Recorded as conflicting evidence, not as a verified legal classification or a source of current tax rates.","supported_claims":["The exact-GTIN directory reports NCM3004.50.90. This is preserved as a classification conflict, not adopted as official evidence of product composition or tax treatment."],"retrieval_mode":"secondary_page_read_conflict_not_adopted"},{"source_id":"V61-P-BR-T015","publisher":"Apple","title":"iPhone 18 Pro 512 GB — Apple Brazil list price","url":"https://www.apple.com/br/shop/buy-iphone/iphone-18-pro/tela-de-6,3-polegadas-512gb-prateado","source_type":"manufacturer_product_page","publication_date":null,"accessed_date":"2026-09-16","legal_authority":false,"locator":"Selected 512 GB configuration and availability heading","verification_status":"page_read","notes":"Preço de tabela para 512 GB, prateado, sem desconto à vista, troca ou financiamento. Em pré-venda; disponibilidade anunciada para 18/09/2026."},{"source_id":"V61-P-BR-T015-SPECS","publisher":"Apple","title":"iPhone 18 Pro — Apple Brazil technical specifications","url":"https://www.apple.com/br/iphone-18-pro/specs/","source_type":"manufacturer_product_page","publication_date":null,"accessed_date":"2026-09-16","legal_authority":false,"locator":"Capacity, cellular connectivity, operating system and display","verification_status":"page_read","notes":"Product identity only; does not establish manufacturing origin or tax eligibility."},{"source_id":"V61-P-BR-T016","publisher":"Apple","title":"iPhone Duo 512 GB — Apple Brazil list price","url":"https://www.apple.com/br/shop/buy-iphone/iphone-duo/tela-de-7,6-polegadas-512gb-branco-estrela","source_type":"manufacturer_product_page","publication_date":null,"accessed_date":"2026-09-16","legal_authority":false,"locator":"Selected 512 GB configuration and availability heading","verification_status":"page_read","notes":"Preço de tabela anunciado para 512 GB, branco-estrela, sem desconto à vista, troca ou financiamento. Pré-venda a partir de 16/10/2026 e disponibilidade anunciada para 23/10/2026; ainda não disponível na data da pesquisa."},{"source_id":"V61-P-BR-T016-SPECS","publisher":"Apple","title":"iPhone Duo — Apple Brazil technical specifications","url":"https://www.apple.com/br/iphone-duo/specs/","source_type":"manufacturer_product_page","publication_date":null,"accessed_date":"2026-09-16","legal_authority":false,"locator":"Capacity, cellular connectivity, operating system and display","verification_status":"page_read","notes":"Product identity only; does not establish manufacturing origin or tax eligibility."},{"source_id":"V61-S-NCM","publisher":"Presidência da República","title":"TIPI smartphone classification","url":"https://www.planalto.gov.br/ccivil_03/_ato2019-2022/2022/decreto/Anexo/d11158-anexo4.pdf","source_type":"primary_legislation","publication_date":null,"accessed_date":"2026-09-16","legal_authority":true,"locator":"PDF page 59 (zero-based 58), heading 8517 and subheading 8517.13.00","verification_status":"page_read","notes":"Inspected PDF text: smartphones. Used for classification; later tax amendments remain governed by inherited rule records."},{"source_id":"V61-S-IVA","publisher":"SEFAZ-SP","title":"Portaria SRE 32/2026 — portable smartphones","url":"https://legislacao.fazenda.sp.gov.br/Paginas/Portaria-SRE-32-de-2026.aspx","source_type":"primary_legislation","publication_date":null,"accessed_date":"2026-09-16","legal_authority":true,"locator":"Article 1 and Annex item 30: CEST 21.053.01, NCM 8517.13.00, IVA-ST 43%","verification_status":"page_read","notes":"Consolidated page inspected; ordinary SP subsequent-sale scenario. IVA is a base parameter, not an additional tax."}],"open_questions":[{"issue_id":"Q01","question":"What is the effective II for each exact NCM/Ex, origin and quota on the import event date?","affected_profiles":["V06","V07","T01","T03","T04","T06","T07","T08"],"why_it_matters":"Duty changes landed cost, IPI import, ICMS import and downstream taxable margins. 35% cannot be a silent verified default.","current_best_evidence":["S019","S020","S021"],"recommended_next_research_step":"Retrieve the 2026-09-08 official tariff workbook or live Classif/DUIMP treatment; archive the selected rows and all applicable later Gecex acts. Match CBU versus CKD/SKD and quota licenses.","blocks_unqualified_product_calculation":true,"confidence":"LOW","educational_blocker":false,"actual_transaction_verification_required":true,"v0_3_resolution_policy":"Use documented representative defaults and disclose their source/method. Improve evidence when available; do not demand exact private records merely to display educational estimates.","status_v0_3":"nonblocking_quality_improvement"},{"issue_id":"Q02","question":"What are the exact homologated MOVER inputs and sustainable-registration status for each selected variant?","affected_profiles":["V01","V02","V03","V04","V05","V06","V07"],"why_it_matters":"Certified power/efficiency/safety/recycling and registered version determine IPI; marketing power is insufficient.","current_best_evidence":["S004","S005","S006"],"recommended_next_research_step":"Obtain CAT/Renavam, PBEV/recognized efficiency data, MDIC registration and manufacturer declarations. Match model year, powertrain and exact production batch; obtain tax specialist review of NC87-13 precedence.","blocks_unqualified_product_calculation":true,"confidence":"LOW","educational_blocker":false,"actual_transaction_verification_required":true,"v0_3_resolution_policy":"Use documented representative defaults and disclose their source/method. Improve evidence when available; do not demand exact private records merely to display educational estimates.","status_v0_3":"nonblocking_quality_improvement"},{"issue_id":"Q03","question":"What are the actual manufacturing country, plant, invoicing establishment and stock route?","affected_profiles":["V01","V02","V03","V04","V05","V06","V07","T01","T02","T03","T04","T05","T06","T07","T08","T09"],"why_it_matters":"Domestic/CBU/ZFM/PPB and direct manufacturer versus ordinary reseller change the tax chain.","current_best_evidence":["P001","P002","P004","P007","P011","P015","P019","P023"],"recommended_next_research_step":"Capture one representative NF-e/XML and VIN/serial/origin label per published scenario; record manufacturer/importer CNPJ. Keep alternate route scenarios rather than assigning brand-wide origin.","blocks_unqualified_product_calculation":true,"confidence":"LOW","educational_blocker":false,"actual_transaction_verification_required":true,"v0_3_resolution_policy":"Use documented representative defaults and disclose their source/method. Improve evidence when available; do not demand exact private records merely to display educational estimates.","status_v0_3":"nonblocking_quality_improvement"},{"issue_id":"Q04","question":"Which current ICMS-ST base/IVA/MVA applies and how will hypothetical base adjustment be modeled?","affected_profiles":["V01","V02","V03","V04","V05","V06","V07","T01","T02","T03","T04","T05","T06","T07","T08","T09"],"why_it_matters":"Wrong ST base causes wrong dealer burden, refund/complement and potentially double counting.","current_best_evidence":"SRE32/2026 selected CEST/IVA rows, SC52/2026 retailer revenue exclusion, and current IN2121 art171 credit default. Technology retailer model now implemented; vehicle price-table path remains a stated equivalent.","recommended_next_research_step":"Resolve current SEFAZ-SP ordinance by CEST, origin and date; obtain automaker price table where prescribed. Decide explicit final-base-adjustment counterfactual policy and legal refund/complement treatment.","blocks_unqualified_product_calculation":true,"confidence":"LOW","educational_blocker":false,"actual_transaction_verification_required":true,"v0_3_resolution_policy":"Use documented representative defaults and disclose their source/method. Improve evidence when available; do not demand exact private records merely to display educational estimates.","status_v0_3":"educational_path_implemented_actual_invoice_refinement_optional"},{"issue_id":"Q05","question":"Does the exact iPad and Switch 2 complete retail set meet the selected NCM/TIPI Ex?","affected_profiles":["T06","T08"],"why_it_matters":"Tablet ADP criteria and Switch dock/set treatment affect IPI and state-list eligibility.","current_best_evidence":["S002","S013","S035"],"recommended_next_research_step":"Review official Classif/NESH and relevant Receita classification decisions for matching technical characteristics; obtain a formal classification opinion where still ambiguous. Do not treat an uncaptured tablet consultation lead as authority.","blocks_unqualified_product_calculation":true,"confidence":"LOW","educational_blocker":false,"actual_transaction_verification_required":true,"v0_3_resolution_policy":"Use documented representative defaults and disclose their source/method. Improve evidence when available; do not demand exact private records merely to display educational estimates.","status_v0_3":"nonblocking_quality_improvement"},{"issue_id":"Q06","question":"Is the selected TV produced under a qualifying ZFM project, and what are the actual seller/buyer contribution credits and AM-origin ICMS incentives?","affected_profiles":["T09"],"why_it_matters":"Exempt IPI and asymmetric buyer credits can materially change net chain tax; SP retail rate alone does not solve the upstream AM leg.","current_best_evidence":["S008","S009","S027"],"recommended_next_research_step":"Match SUFRAMA project/PPB, exact producer CNPJ, buyer regime, interstate NF-e and credit entitlement. Resolve matching PIS credit provision and any fiscal-incentive allocation.","blocks_unqualified_product_calculation":true,"confidence":"LOW","educational_blocker":false,"actual_transaction_verification_required":true,"v0_3_resolution_policy":"Use documented representative defaults and disclose their source/method. Improve evidence when available; do not demand exact private records merely to display educational estimates.","status_v0_3":"nonblocking_quality_improvement"},{"issue_id":"Q07","question":"Has the published SP ICT reduced-base sunset been extended, and which exact federal benefits are within LC224?","affected_profiles":["T01","T02","T03","T04","T05","T06","T08","V01","V02","V03","V04","V05","V06","V07"],"why_it_matters":"An unsupported exemption or blanket benefit haircut materially distorts output rates.","current_best_evidence":["S017","S026","S028"],"recommended_next_research_step":"Validate the current consolidated state provision with SEFAZ and later decrees. Map each specific claimed benefit to LC224 scope, protected exceptions and date; obtain specialist sign-off.","blocks_unqualified_product_calculation":true,"confidence":"LOW","educational_blocker":false,"actual_transaction_verification_required":true,"v0_3_resolution_policy":"Use documented representative defaults and disclose their source/method. Improve evidence when available; do not demand exact private records merely to display educational estimates.","status_v0_3":"nonblocking_quality_improvement"},{"issue_id":"Q08","question":"Which import/input credits are actually realizable, and on what time horizon?","affected_profiles":["V01","V02","V03","V04","V05","V06","V07","T01","T02","T03","T04","T05","T06","T07","T08","T09"],"why_it_matters":"Nominal credits may accumulate, be restricted or recover late; gross import payments are not final burden.","current_best_evidence":["S010","S011","S018"],"recommended_next_research_step":"Obtain tax regime and representative credit-ledger evidence. Separate legally accrued credit, cash recovery and discounted economic realization; do not erase negative carryforward balances.","blocks_unqualified_product_calculation":true,"confidence":"LOW","educational_blocker":false,"actual_transaction_verification_required":true,"v0_3_resolution_policy":"Use documented representative defaults and disclose their source/method. Improve evidence when available; do not demand exact private records merely to display educational estimates.","status_v0_3":"nonblocking_quality_improvement"},{"issue_id":"Q09","question":"What actual charges, exemptions and unit allocations apply to AFRMM/Siscomex/import IOF?","affected_profiles":["V06","V07","T01","T03","T04","T06","T07","T08"],"why_it_matters":"Noncreditable taxes/fees may enter landed costs and ICMS base; sea freight itself must not be counted twice.","current_best_evidence":["S029","S011"],"recommended_next_research_step":"Obtain representative DI/DUIMP and Mercante/Siscomex records; verify current rate reduction/exemption before computing rather than using an assumed blanket rate.","blocks_unqualified_product_calculation":true,"confidence":"LOW","educational_blocker":false,"actual_transaction_verification_required":true,"v0_3_resolution_policy":"Use documented representative defaults and disclose their source/method. Improve evidence when available; do not demand exact private records merely to display educational estimates.","status_v0_3":"nonblocking_quality_improvement"},{"issue_id":"Q10","question":"What exact new-system rates, vehicle IS treatment and IPI-preservation list will apply from 2027?","affected_profiles":["V01","V02","V03","V04","V05","V06","V07","T01","T02","T03","T04","T05","T06","T07","T08","T09"],"why_it_matters":"Future schedules are enacted but missing product-level numeric rules prevent a reliable 2027/2033 price calculation.","current_best_evidence":["S022","S024","S025","S036"],"recommended_next_research_step":"Verify subsequent enacted rate-setting laws/regulations and the preserved IPI list at the event date; version a separate future-period dataset.","blocks_unqualified_product_calculation":true,"confidence":"LOW","educational_blocker":false,"actual_transaction_verification_required":true,"v0_3_resolution_policy":"Use documented representative defaults and disclose their source/method. Improve evidence when available; do not demand exact private records merely to display educational estimates.","status_v0_3":"nonblocking_quality_improvement"},{"issue_id":"Q11","question":"What public prices and specifications can be reliably captured for the remaining exact variants?","affected_profiles":["V01","V02","V05","V06","V07","V04","T02","T03","T04","T07","T08","T09"],"why_it_matters":"Missing official price is not missing tax classification, but no observed-price result should be published without a sourced observation.","current_best_evidence":"17/17 reference prices populated, including dated MSRP, cached retailer and exact recent quotes. Remaining refinement concerns freshness/exact supply route, not missing usable prices.","recommended_next_research_step":"Capture dated manufacturer configuration/offer screenshots or an authorized retailer quote; label promotion, MSRP, cash price, model year and stock eligibility.","blocks_unqualified_product_calculation":false,"confidence":"MEDIUM","educational_blocker":false,"actual_transaction_verification_required":true,"v0_3_resolution_policy":"Use documented representative defaults and disclose their source/method. Improve evidence when available; do not demand exact private records merely to display educational estimates.","status_v0_3":"price_completeness_resolved_freshness_can_improve"},{"question":"Read a complete current primary tariff exception/consolidation for8517.62.77 and8703.23.10.","affected_profiles":["T10","V10"],"why_it_matters":"Watchexception20versusTEC16%;carordinary35versusoriginpreferences.","current_best_evidence":["V4-S008","V4-S009","V4-S011","V4-S007","V4-S012"],"recommended_next_research_step":"Retrieve currentMDICworkbookand852/866/laterapplicablechanges;keepqualifiedratesuntilrow-levelresolution.","educational_blocker":false,"issue_id":"V4-Q01"},{"question":"Replace representative regulatorypower/bonusinputs with homologationwhere obtainable.","affected_profiles":["V01","V02","V06","V07","V08","V09","V10","V11"],"why_it_matters":"IPIpowerbandsandbenefitscanmateriallychangeestimatedburden.","current_best_evidence":["V4-S003","V4-P011","V4-P024","V4-P026","V4-P027","V4-P028","V4-P029"],"recommended_next_research_step":"Seek exactversionCAT/GTR21orMDICregistration;donotwaitforprivateinvoicesmerelytoofferestimate.","educational_blocker":false,"issue_id":"V4-Q02"},{"question":"Refresh historicalWatchSeries11andQ3MSRP and indexedretailerprices.","affected_profiles":["T10","T01","V08"],"why_it_matters":"ReferencepriceageandofferconditionsaffectBRLamounts,notlegalclassification.","current_best_evidence":["V4-P033","V4-P022","V4-P030","V4-P031"],"recommended_next_research_step":"Replacewithnewsource-backedofferofsamevariantwhenavailable;recalibratebaselineonce.","educational_blocker":false,"issue_id":"V4-Q03"},{"issue_id":"V5-Q01","question":"Confirm NC84-3 classA eligibility and LC224 DGT2026 scope","affected_profiles":["A01","A02"],"why_it_matters":"May change6.5% to applicable formula/ordinaryrate; qualified existing scenario and sensitivity keep effect transparent.","current_best_evidence":["V5-S001","V5-S024","V5-S025"],"recommended_next_research_step":"Retrieve exact applicable DGTrow and binding scope explanation; do not infer automatic haircut.","educational_default_blocked":false,"confidence":"MEDIUM"},{"issue_id":"V5-Q02","question":"Retrieve current consolidated tariff and national exception rows","affected_profiles":["A08","B02","B04","C02","C03","C06","C07"],"why_it_matters":"Current inputs are sourced qualified proxies, not newly inspected SeptemberTECrows.","current_best_evidence":["V5-S015","V5-S016","V5-S017","V5-S018","V5-S020","V5-S022"],"recommended_next_research_step":"Read officialattachment or Classif/DI representative row; update rate and dependent results together.","educational_default_blocked":false,"confidence":"MEDIUM"},{"issue_id":"V5-Q03","question":"Exact Manaus project/PPB eligibility and AM incentive economics","affected_profiles":["A03","A06","M01","M02","M03","M04"],"why_it_matters":"Selected federalexemption/contributioncredit eligibility conditional. Invoice-equivalentICMS is not actualAM netcollection.","current_best_evidence":["V5-S011","V5-S030","V5-S032"],"recommended_next_research_step":"Use publicproject/productregistry or representative authorizedinvoice; not prerequisite for qualified educational default.","educational_default_blocked":false,"confidence":"MEDIUM"},{"issue_id":"V5-Q04","question":"Fragrance concentration and aerosol physical state","affected_profiles":["B01","B02","B07"],"why_it_matters":"EDPnamealone not concentrationassay; aerosol may be liquid/suspension/other.","current_best_evidence":["V5-S001","V5-S014"],"recommended_next_research_step":"Obtain manufacturer fiscalclassification/formulation or matchingReceita ruling.","educational_default_blocked":false,"confidence":"MEDIUM"},{"issue_id":"V5-Q05","question":"Footwear actual country and China trade-defense route","affected_profiles":["C06","C07"],"why_it_matters":"Current benchmark is expressly non-Chinese; China route may have antidumping.","current_best_evidence":["V5-S022","V5-S023"],"recommended_next_research_step":"Read currentMDICmeasure and exporter-specific conditions before adding Chinaalternate.","educational_default_blocked":false,"confidence":"MEDIUM"},{"issue_id":"V5-Q06","question":"Refresh indexed/catalog offer anchors","affected_profiles":["A03","A08","B06","C05"],"why_it_matters":"Indexedexact-nameprice references are useful but stock/voltage/size variation is not livecheckoutverified.","current_best_evidence":[],"recommended_next_research_step":"Replace with exact retailer page when accessible, retain oldobservationdate inhistory.","educational_default_blocked":false,"confidence":"MEDIUM"},{"issue_id":"V6-Q01","question":"Verify the current applied import-duty row for the energy drink.","affected_profiles":["D03"],"why_it_matters":"The sourced secondary applied II coefficient is18%, while the current primary attachment remains unread.","current_best_evidence":"Two exact-code secondary lookups distinguish applied18% from TEC20%; no preference selected.","recommended_next_research_step":"Retrieve the applicable TEC exception and effective-date row for2202.99.00; retain the qualified evidence label until read.","blocks_default_educational_calculation":false},{"issue_id":"V6-Q02","question":"Implement the statutory fallback when the beverage PMPF guard is reached.","affected_profiles":["D01","D02","D03","D05"],"why_it_matters":"All saved defaults work, but some price/margin overrides require a different ST valuation route.","current_best_evidence":"SRE27/2026 Art2III and ChapterII. The engine conservatively rejects A+IPI>=90% of PMPF.","recommended_next_research_step":"Validate the exact comparison amount and implement the appropriate MVA fallback with tests; do not force the PMPF calculation.","blocks_default_educational_calculation":false},{"issue_id":"V6-Q03","question":"Improve evidence for UHT-producer and guarana-seed eligibility.","affected_profiles":["F03","D02"],"why_it_matters":"These conditions change a credit or IPI amount. They are representative defaults, not verified factory/batch claims.","current_best_evidence":"Official conditional provisions and product characteristics; no-election/no-seed alternatives included.","recommended_next_research_step":"Seek public manufacturer evidence and retain the alternatives; private invoices are not prerequisites for the current educational scenarios.","blocks_default_educational_calculation":false},{"issue_id":"V6-Q04","question":"Refresh indexed or unavailable retail price observations.","affected_profiles":["F08","F10","D03","D04","D05","P01","P06","L01","L05","L06"],"why_it_matters":"Prices are useful anchors but not live checkout guarantees.","current_best_evidence":"Saved exact-pack quotations, source dates and retrieval modes; the paracetamol quote is out of stock.","recommended_next_research_step":"Prefer an accessible exact retailer page when available; change the price observation and regenerate calibration without changing legal rules.","blocks_default_educational_calculation":false},{"issue_id":"V6-Q05","question":"Confirm exact formulation-sensitive classifications and medicine eligibility.","affected_profiles":["P02","P03","P04"],"why_it_matters":"A product label, brand or chemistry shortcut is not enough to establish every subheading or special regime.","current_best_evidence":"TIPI, the bleach classification decision, available composition and the selected OTC/no-special-credit assumptions.","recommended_next_research_step":"Prioritize exact fiscal/official classification evidence where it changes treatment; do not copy health recommendations or require private accounting to run documented scenarios.","blocks_default_educational_calculation":false},{"issue_id":"V6-Q06","question":"Resolve the exact Benegrip green/yellow retail co-pack NCM.","affected_profiles":["P03"],"affected_products":["BR-P006"],"why_it_matters":"The selected 3004.90.69 proxy is not a verified SKU classification. A commercial exact-GTIN directory reports a vitamin-branch code inconsistent with retrieved ingredients; caffeine and set-classification hierarchy need review.","current_best_evidence":"Official TIPI heading structure, retrieved composition, and explicitly conflicting exact-GTIN directory. The selected domestic OTC IPI0, pharmaceutical concentrated contributions and SP18% do not change across the identified 3004 branches; classification still needs correction when resolved.","recommended_next_research_step":"Find a matching Receita/Classif decision or reliable manufacturer fiscal specification for this exact packaged set. Do not copy the directory code without reconciling composition and hierarchy.","source_ids":["V6-S-TIPI","V6-X-BENEGRIP","V6-X-BENEGRIP-CONFLICT"],"blocks_default_educational_calculation":false}],"assumptions":[{"assumption_id":"A-CUSTOMS-35","name":"Representative customs value","value":"0.35","unit":"fraction_of_baseline_reference_price","method":"Midpoint of prior explicit 0.30–0.40 sensitivity range; feasibility checked against inferred supply-chain residual. NOT an observed industry average.","source_ids":[],"basis":"declared_model_convention","sensitivity":["0.30","0.40"],"applies_to":"ordinary finished imports only","confidence":"LOW","notes":"Customs value includes qualifying freight/insurance. Calibrate once; never recompute it as a fraction of a toggled price."},{"assumption_id":"A-BASELINE-ST","name":"Baseline presumed sale price calibration","value":"Bst_baseline_equals_reference_price","method":"Infer supplier A=P0/((1+i)*(1+IVA_adjusted)); current legally sourced IVA informs the baseline rather than an arbitrary wholesale margin.","source_ids":["S037"],"basis":"model_calibration_not_legal_identity","confidence":"MEDIUM","notes":"After toggles, recompute Bst from supplier A and IVA. Do not force it to equal the new consumer price, and do not assume an automatic ST refund."},{"assumption_id":"A-VEHICLE-MARGIN","name":"Vehicle dealer net residual","value":"0.06","unit":"fraction_of_baseline_reference_price","method":"Shared explicit 6% modeling convention, near the prior handoff car example allocations. Not sourced as a measured dealer margin.","source_ids":[],"basis":"declared_model_convention","confidence":"LOW","sensitivity":["0.04","0.08"]},{"assumption_id":"A-VEHICLE-ST","name":"Vehicle final-base equivalent","value":"presumed_base_tracks_counterfactual_price","source_ids":["S014"],"basis":"simplified_counterfactual_policy","confidence":"MEDIUM","notes":"Retains earlier vehicle formula. Not a current vehicle-specific price-table/refund implementation. Conditional SP12 rate selected."},{"assumption_id":"A-CREDITS","name":"Full economic use of eligible credits","value":true,"source_ids":["S008","S009","S010"],"basis":"economic_assumption","confidence":"MEDIUM","notes":"Credit debits and offsets are separate; no immediate cash-refund claim. Negative remittance can be a credit carryforward; timing/finance not priced."},{"assumption_id":"A-2026-TEST","name":"CBS/IBS test collection dispensation","value":true,"source_ids":["S023"],"basis":"explicit_eligibility_scenario","confidence":"MEDIUM","notes":"Legacy taxes remain modeled; do not add automatic 1% to the price. Runtime only September 12, 2026 snapshot."},{"assumption_id":"A-ORIGIN","name":"Representative finished-good supply route","value":"per_product_selected_origin","source_ids":[],"basis":"scenario_choice","confidence":"MEDIUM","notes":"Domestic assembly is not proof that every upstream input was domestic. Does not certify any unit/CNPJ. Imported finished product taxes do not apply to domestic finished-goods scenarios."},{"assumption_id":"A-MOVER-PROXY","name":"Representative vehicle IPI inputs","value":"legal_factor_formula_with_disclosed_marketing_power_proxy","source_ids":["S004"],"basis":"source_derived_proxy","confidence":"MEDIUM","notes":"Convert marketing cv to kW for band selection; it is NOT certified power. Default efficiency bonus -1pp for unverified ICE/hybrids (midpoint of 0/-1/-2); BEV default -2pp is explicit efficiency scenario. No unverified safety/recycling bonus by default. Always expose rate range."},{"assumption_id":"A-ZFM-TV","name":"Approved ZFM television route","value":true,"source_ids":["S027","S008","S009"],"basis":"conditional_origin_and_project_scenario","confidence":"MEDIUM","notes":"Default TV assumes qualifying approved manufacture in Manaus, SP consumer and noncumulative retailer. Does not establish actual LG unit origin. Alternative ordinary domestic route included. AM-specific manufacturer incentive credits not separately allocated."},{"assumption_id":"A-SWITCH-EX02","name":"Built-in-screen console treatment","value":"TIPI_Ex02","source_ids":["S002"],"basis":"classification_scenario","confidence":"MEDIUM","notes":"Standard Switch2 retail set treated as built-in-display console. Alternative ordinary-console20% scenario included; not an official ruling on the dock/controller set."},{"assumption_id":"A-FEES-BOUNDARY","name":"Import fee boundary","value":"not_separately_allocated","source_ids":["S029"],"basis":"scope_boundary","confidence":"MEDIUM","notes":"AFRMM, customs service charges and any unmodeled upstream burdens remain inside the fixed residual. Zero in the extra-fee ledger means not separately allocated, NOT legal exemption. No fictitious flat fee."},{"assumption_id":"A-RETAIL-CREDITS","name":"Retail contribution acquisition credit policy","value":"exclude_supplier_own_ICMS_ST_and_IPI","source_ids":["E003","E001","S008","S009"],"basis":"administrative_reference_policy","confidence":"MEDIUM","notes":"IN2121 art171 after IN2152/2023. Some litigation permits nonrecoverable IPI credits; no taxpayer-specific judicial regime presumed."},{"assumption_id":"A-SP-CHAIN","name":"SP reference commercial structure","value":"SP_upstream_establishment_to_SP_retailer","source_ids":["S012","S037"],"basis":"representative_channel","confidence":"MEDIUM","notes":"Except explicitly conditional ZFM TV route: AM-origin own ICMS12 and adjusted IVA into SP18. No 27-state database. Direct stores/marketplaces may follow other actual structures."},{"assumption_id":"A-V4-NONPREF","name":"Ordinary finished-import origin regime","value":"no_preference_or_quota","unit":"scenario_condition","method":"Select ordinary legal rate without claiming origin certificate or historical importer stock date.","source_ids":["V4-S012"],"basis":"explicit_representative_route","sensitivity":[],"applies_to":"new imported vehicles","confidence":"MEDIUM","notes":"Country of brand is not country of manufacture. EU origin/quota can materially lower an actual import rate; no rate is fabricated for that alternative."},{"assumption_id":"A-V4-POWER","name":"Regulatory power proxy and bonus convention","value":"marketing_power_or_native_kW; efficiency=-1pp exceptBEV=-2pp;safety=0;recycling=0","unit":"declared_proxy","method":"Use manufacturerkW when present; otherwisecv*0.73549875 only as a proxy. ForC200/GLA useICErating;Civic tractionmotor184cv is not claimedGTR21 combined output.","source_ids":["V4-S003"],"basis":"representative_application_of_legal_formula","sensitivity":["legal_efficiency_bonus0,-1,-2pp"],"applies_to":"new passenger vehicles except pickup","confidence":"MEDIUM","notes":"Not a claim of homologated eligibility. Rounded horsepower may cross inclusivekW bands. Do not add temporary boost toICEpower blindly."},{"assumption_id":"A-V4-PICKUP","name":"Compact pickup representative IPI inputs","value":"NC87-14;Flex;107cvproxy;efficiency=-1pp;safety=0;recycling=0","unit":"declared_proxy","method":"Apply separate pickup3.9ppstartingrateandpickupbands; no sustainable-registration override selected.","source_ids":["V4-S003","V4-P029"],"basis":"representative_application_of_legal_formula","sensitivity":["IPI1.65%,2.65%,3.65% for efficiency-2,-1,0pp at fixed otherinputs"],"applies_to":"BR-V026","confidence":"MEDIUM","notes":"Actual registeredbenefitsmaydiffer. Do not substitute passengerIPIselector or obsolete5.2% table."},{"assumption_id":"A-V4-WATCH","name":"GPS-only imported smartwatch scenario","value":"GPS_WiFi_no_cellular;commercial_import;SP_retail_ST","unit":"selected_route","method":"Select aluminumGPSvariants with radio-data function,NCM8517.62.77andCEST21.127.00,notcellularorordinarywatch.","source_ids":["V4-S002","V4-S005","V4-P035"],"basis":"functional_classification_with_product_specific_condition","sensitivity":[],"applies_to":"BR-T013,BR-T014","confidence":"MEDIUM","notes":"GenericNCMandSPsmartwatchdescriptionaresourced; no exactSKUReceitadecisionobtained."},{"assumption_id":"A-V5-RETAIL-MARGIN","name":"Non-ST retailer fixed residual","value":"0.10","unit":null,"method":"10% of initial reference price; fixed BRL thereafter; chosen transparent channel convention, not empirical margin.","source_ids":[],"basis":"Declared modeling convention or evidence-informed scenario, not observed private accounting.","sensitivity":["0.05","0.10","0.15"],"applies_to":"New v5 selected scenarios","confidence":"MEDIUM","notes":""},{"assumption_id":"A-V5-MOTO-MARGIN","name":"Motorcycle dealer fixed residual","value":"0.06","unit":null,"method":"Reuse6% initial-price convention as a declared proxy, not dealer observed margin.","source_ids":[],"basis":"Declared modeling convention or evidence-informed scenario, not observed private accounting.","sensitivity":null,"applies_to":"New v5 selected scenarios","confidence":"MEDIUM","notes":""},{"assumption_id":"A-V5-MOTO-BASE","name":"Fixed motorcycle MSRP tax base","value":null,"unit":null,"method":"Use saved manufacturer reference underArt300; freeze during toggles. No arbitrary34%MVA when MSRP exists.","source_ids":["V5-S012"],"basis":"Declared modeling convention or evidence-informed scenario, not observed private accounting.","sensitivity":null,"applies_to":"New v5 selected scenarios","confidence":"MEDIUM","notes":""},{"assumption_id":"A-V5-ZFM","name":"Qualified Manaus manufacture","value":true,"unit":null,"method":"Selected motorcycle/AC/microwave routes assume approved production and PPB eligibility; legal consequences conditional, unit not certified.","source_ids":["V5-S011","V5-S030","V5-S031","V5-S032"],"basis":"Declared modeling convention or evidence-informed scenario, not observed private accounting.","sensitivity":null,"applies_to":"New v5 selected scenarios","confidence":"MEDIUM","notes":"Unverified AM state incentive credits and upstream components are outside the selected invoice-equivalent boundary. Project approval is not proof of an operational owned factory."},{"assumption_id":"A-V5-ENERGY-A","name":"Class-A appliance qualification","value":true,"unit":null,"method":"Manufacturer A-label supports fridge; washer selected A-efficiency scenario remains qualified pending exact-label certificate.","source_ids":["V5-S001"],"basis":"Declared modeling convention or evidence-informed scenario, not observed private accounting.","sensitivity":null,"applies_to":"New v5 selected scenarios","confidence":"MEDIUM","notes":"LC224 DGT-specific NC84-3 scope unresolved; no automatic haircut invented. Ordinary-rate and conditional-haircut sensitivities separate."},{"assumption_id":"A-V5-EDP","name":"EDP classified as perfume/extract","value":true,"unit":null,"method":"Representative fragrance concentration consistent with Receita EDP examples; not a retrieved exact-brand assay.","source_ids":["V5-S014"],"basis":"Declared modeling convention or evidence-informed scenario, not observed private accounting.","sensitivity":null,"applies_to":"New v5 selected scenarios","confidence":"MEDIUM","notes":"Different verified concentration may select3303.00.20 with different IPI; do not silently apply this profile to every scented water."},{"assumption_id":"A-V5-ORIGINS","name":"Declared representative production routes","value":null,"unit":null,"method":"Use sourced country when stated; otherwise select explicit domestic/import route. Brand and GS1 prefixes are not proof.","source_ids":[],"basis":"Declared modeling convention or evidence-informed scenario, not observed private accounting.","sensitivity":null,"applies_to":"New v5 selected scenarios","confidence":"MEDIUM","notes":"Nike/Adidas imports explicitly non-Chinese/nonpreferential; China antidumping route is not implemented."},{"assumption_id":"A-V5-ORDINARY-BENEFITS","name":"No unverified optional manufacturer incentive","value":false,"unit":null,"method":"Ordinary ownICMS benchmark rather than unproven optional footwear/air-fryer manufacturer benefit.","source_ids":["V5-S026","V5-S027"],"basis":"Declared modeling convention or evidence-informed scenario, not observed private accounting.","sensitivity":null,"applies_to":"New v5 selected scenarios","confidence":"MEDIUM","notes":"This does not assert that actual manufacturers never claim incentives."},{"assumption_id":"A-V5-NC84-LC224","name":"NC84-3 benefit-scope qualification","value":null,"unit":null,"method":"Retain published conditional6.5%TIPI rate; test6.825/7.15 only as hypothetical scope sensitivities.","source_ids":["V5-S024","V5-S025"],"basis":"Declared modeling convention or evidence-informed scenario, not observed private accounting.","sensitivity":null,"applies_to":"New v5 selected scenarios","confidence":"MEDIUM","notes":"Tax-benefit applicability is an unresolved legal-evidence issue, not a random rate assumption; not certified current entitlement."},{"assumption_id":"A-V6-CHAIN","name":"SP supplier and retail route","value":"domestic_supplier_in_SP","unit":null,"method":"Representative ordinary supplier/importer and retailer in SP. Domestic origin is a scenario, not a statement about every unit. Special contribution regimes override ordinary rates where explicitly selected.","source_ids":["V6-S-SP-RATES"],"basis":"Declared scenario convention/condition, not observed private accounting.","sensitivity":"Separate baseline calibration; fixed quantities during toggles.","applies_to":"All new defaults","confidence":"MEDIUM","notes":"Representative ordinary supplier/importer and retailer in SP. Domestic origin is a scenario, not a statement about every unit. Special contribution regimes override ordinary rates where explicitly selected."},{"assumption_id":"A-V6-MARGIN","name":"Fixed retailer residual convention","value":"0.10","unit":"fraction_of_initial_reference_price","method":"For new non-ST and PMPF paths, retailer residual is 10% of the original reference price, continuing the v5 convention. It becomes a fixed BRL amount after calibration and is not observed profit. Food-MVA scenarios instead infer it from the explicit baseline Bst=P0 convention.","source_ids":[],"basis":"Declared scenario convention/condition, not observed private accounting.","sensitivity":"Separate baseline calibration; fixed quantities during toggles.","applies_to":"New non-ST and PMPF defaults","confidence":"MEDIUM","notes":"For new non-ST and PMPF paths, retailer residual is 10% of the original reference price, continuing the v5 convention. It becomes a fixed BRL amount after calibration and is not observed profit. Food-MVA scenarios instead infer it from the explicit baseline Bst=P0 convention."},{"assumption_id":"A-V6-RICE-BEAN-CREDIT","name":"Retained exempt-retail entry credits","value":true,"unit":null,"method":"Select the statutory retained input ICMS up to 7% and assume full economic realization. Keep negative retailer credits; do not assume an immediate cash refund. Zero net modeled-chain tax does not mean zero tax throughout production.","source_ids":["V6-S-RICE","V6-S-BEANS"],"basis":"Declared scenario convention/condition, not observed private accounting.","sensitivity":"Separate baseline calibration; fixed quantities during toggles.","applies_to":"Rice and beans","confidence":"MEDIUM","notes":"Select the statutory retained input ICMS up to 7% and assume full economic realization. Keep negative retailer credits; do not assume an immediate cash refund. Zero net modeled-chain tax does not mean zero tax throughout production."},{"assumption_id":"A-V6-MILK-CREDIT","name":"Qualifying SP UHT manufacturer election","value":true,"unit":null,"method":"Select a qualifying SP producer with taxed own-produced UHT output and the Article32 12% credit election. The exact Italac factory/election is not verified. An ordinary no-credit alternative is supplied.","source_ids":["V6-S-MILK"],"basis":"Declared scenario convention/condition, not observed private accounting.","sensitivity":"Separate baseline calibration; fixed quantities during toggles.","applies_to":"UHT milk default","confidence":"MEDIUM","notes":"Select a qualifying SP producer with taxed own-produced UHT output and the Article32 12% credit election. The exact Italac factory/election is not verified. An ordinary no-credit alternative is supplied."},{"assumption_id":"A-V6-COLD-QUALIFICATION","name":"Qualified cold-beverage retailer and control equipment","value":true,"unit":null,"method":"Select a retailer satisfying the statutory 75% criterion and the legally required industrial controls. This is not a Simples scenario.","source_ids":["V6-S-COLD-LAW","V6-S-COLD-DEC"],"basis":"Declared scenario convention/condition, not observed private accounting.","sensitivity":"Separate baseline calibration; fixed quantities during toggles.","applies_to":"Five cold-beverage defaults","confidence":"MEDIUM","notes":"Select a retailer satisfying the statutory 75% criterion and the legally required industrial controls. This is not a Simples scenario."},{"assumption_id":"A-V6-GUARANA","name":"Guarana-seed reduction eligibility","value":true,"unit":null,"method":"Select NC22-1 eligibility for a guarana-seed extract beverage. Exact batch concentration is not verified. A scenario without the reduction is provided.","source_ids":["V6-S-TIPI"],"basis":"Declared scenario convention/condition, not observed private accounting.","sensitivity":"Separate baseline calibration; fixed quantities during toggles.","applies_to":"Guarana Antarctica default","confidence":"MEDIUM","notes":"Select NC22-1 eligibility for a guarana-seed extract beverage. Exact batch concentration is not verified. A scenario without the reduction is provided."},{"assumption_id":"A-V6-PMPF","name":"Prescribed beverage base frozen under tax-removal counterfactual","value":null,"unit":null,"method":"Keep the prescribed current brand/pack PMPF fixed through tax removals; do not invent an automatic government-table revision or a retrospective ST refund. Reject the conservative 90% operation guard rather than force PMPF where a fallback may be required.","source_ids":["V6-S-PMPF"],"basis":"Declared scenario convention/condition, not observed private accounting.","sensitivity":"Separate baseline calibration; fixed quantities during toggles.","applies_to":"Five cold-beverage defaults","confidence":"MEDIUM","notes":"Keep the prescribed current brand/pack PMPF fixed through tax removals; do not invent an automatic government-table revision or a retrospective ST refund. Reject the conservative 90% operation guard rather than force PMPF where a fallback may be required."},{"assumption_id":"A-V6-PHARMA","name":"OTC non-positive-credit manufacturer scenario","value":false,"unit":null,"method":"Select pharmaceutical concentrated taxation without the special positive-list manufacturer credit. These OTC packs are not assumed to satisfy prescription-stripe and authorization conditions. Ingredient membership alone does not grant a credit.","source_ids":["V6-S-PHARMA","V6-S-PHARMA-CREDIT"],"basis":"Declared scenario convention/condition, not observed private accounting.","sensitivity":"Separate baseline calibration; fixed quantities during toggles.","applies_to":"Five OTC medicine defaults","confidence":"MEDIUM","notes":"Select pharmaceutical concentrated taxation without the special positive-list manufacturer credit. These OTC packs are not assumed to satisfy prescription-stripe and authorization conditions. Ingredient membership alone does not grant a credit."},{"assumption_id":"A-V6-PRICES","name":"Dated retailer price anchors","value":null,"unit":null,"method":"Use dated retail offers, including explicitly labeled indexed root-page references and an out-of-stock quote. No claim of live SP checkout, regulated PMC comparison, availability or medical suitability.","source_ids":[],"basis":"Declared scenario convention/condition, not observed private accounting.","sensitivity":"Separate baseline calibration; fixed quantities during toggles.","applies_to":"All new price observations","confidence":"MEDIUM","notes":"Use dated retail offers, including explicitly labeled indexed root-page references and an out-of-stock quote. No claim of live SP checkout, regulated PMC comparison, availability or medical suitability."}]}