{"releases":[{"package_version":"0.5.0","audit":{"research_date":"2026-09-14","new_sources":[{"source_id":"V5-S001","source_type":"primary_classification","publisher":"Receita Federal","title":"TIPI consolidated through ADE RFB 1/2026 (rectified 12 February)","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 pp.163–164 cosmetics; 275/279–280 garments; 287 shoes;325 gas stove;353 NC84-3;358–359 AC/fridge;361 dishwasher;373 washer;395 vacuum;397 electric cooking;424 motorcycles","verification_status":"primary_pdf_text_and_selected_tables_screenshot_read","notes":"Not proof that every named product meets every condition. Later-2026 benefit scope separately qualified.","supported_claims":["NCM hierarchy and selected IPI entries; NC84-3 class-A treatment; appliance Ex conditions; ordinary 8711 IPI; cosmetics; garments and footwear."]},{"source_id":"V5-S002","source_type":"primary_legal","publisher":"SEFAZ-SP","title":"RICMS Articles 52–55: internal rates and exceptions","url":"https://legislacao.fazenda.sp.gov.br/Paginas/art052.aspx","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Art.52 I; Art.54 X and §3; Art.55 IV/VI and exceptions","verification_status":"primary_page_read","notes":"","supported_claims":["General18%; specified cosmetics/perfume25% with shampoo, deodorant and sunscreen exceptions; conditional automotor12% overrides ordinary motorcycle25%."]},{"source_id":"V5-S003","source_type":"primary_legal","publisher":"SEFAZ-SP","title":"Portaria CAT68/2019 consolidated ST product 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":"Annex XI and XXII with later SRE amendments","verification_status":"primary_page_read","notes":"","supported_claims":["Read description and NCM/CEST together; discontinued rows retain historical text."]},{"source_id":"V5-S004","source_type":"primary_legal","publisher":"SEFAZ-SP","title":"Portaria SRE19/2026: ST removals effective August1","url":"https://legislacao.fazenda.sp.gov.br/Paginas/Portaria-SRE-19-de-2026.aspx","publication_date":"2026-04-30","accessed_date":"2026-09-14","legal_authority":true,"locator":"Art.1 I b and III; Art.3; AnnexXXII items22,39,45/46","verification_status":"primary_page_read","notes":"","supported_claims":["Washer8450.20, vacuum8508 and selected fryer8516.60 rows leave ST on August1,2026."],"act_date":"2026-04-29"},{"source_id":"V5-S005","source_type":"primary_legal","publisher":"SEFAZ-SP","title":"Portaria SRE32/2026 appliance MVA base parameters","url":"https://legislacao.fazenda.sp.gov.br/Paginas/Portaria-SRE-32-de-2026.aspx","publication_date":"2026-06-29","accessed_date":"2026-09-14","legal_authority":true,"locator":"Annex CEST21.001.00,21.002.00,21.015.00,21.045.00,21.093.00; Art.1","verification_status":"primary_page_read","notes":"","supported_claims":["Stove38%,fridge37%,dishwasher38%,microwave33%,small splitAC41% IVA-ST; interstate adjustment rule."],"act_date":"2026-06-26"},{"source_id":"V5-S006","source_type":"primary_legal","publisher":"SEFAZ-SP","title":"Portaria SRE34/2026: October ST removals","url":"https://legislacao.fazenda.sp.gov.br/Paginas/Portaria-SRE-34-de-2026.aspx","publication_date":"2026-06-30","accessed_date":"2026-09-14","legal_authority":true,"locator":"Art.1 selected AnnexXXII/IVA rows; effective-date clause","verification_status":"primary_page_read","notes":"","supported_claims":["Refrigerator and dishwasher relevant rows leave ST October1,2026. No September activation."],"act_date":"2026-06-29"},{"source_id":"V5-S007","source_type":"primary_legal","publisher":"SEFAZ-SP","title":"Portaria SRE94/2025 beauty ST removal","url":"https://legislacao.fazenda.sp.gov.br/Paginas/Portaria-SRE-94-de-2025.aspx","publication_date":"2025-12-23","accessed_date":"2026-09-14","legal_authority":true,"locator":"AnnexXI revocation and April1 effective clause","verification_status":"primary_page_read","notes":"","supported_claims":["AnnexXI perfumery/personal-hygiene ST removed April1,2026."],"act_date":"2025-12-22"},{"source_id":"V5-S008","source_type":"primary_legal","publisher":"SEFAZ-SP","title":"RC33677/2026: current beauty ST interpretation","url":"https://legislacao.fazenda.sp.gov.br/Paginas/RC33677_2026.aspx","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Interpretation","verification_status":"primary_page_read","notes":"","supported_claims":["Confirms post-April1 non-ST treatment; this does not eliminate own-operation ICMS."]},{"source_id":"V5-S009","source_type":"primary_legal","publisher":"Presidência da República","title":"Lei10147: beauty concentrated contributions","url":"https://www.planalto.gov.br/ccivil_03/leis/l10147.htm","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Arts.1 I b and2","verification_status":"primary_page_read","notes":"","supported_claims":["Manufacturer/importer PIS2.2% and COFINS10.3% for selected3303–3307 except3306; qualifying retailer rateszero, no acquisition credits."]},{"source_id":"V5-S010","source_type":"primary_legal","publisher":"Presidência da República","title":"Lei10865 import contributions and credits","url":"https://www.planalto.gov.br/ccivil_03/_ato2004-2006/2004/lei/l10.865.htm","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Art.8 caput,§2,§21/21-A; Art.15 and17§2/§2-A; Art.7 I","verification_status":"primary_page_read","notes":"","supported_claims":["Beauty import3.52%/16.48%; ordinary2.1%/9.65%; eligible Art17 credits use applicable import rates; additional COFINS not creditable; 2026 additional0.6pp for listed apparel/footwear."]},{"source_id":"V5-S011","source_type":"primary_legal","publisher":"Presidência da República","title":"Lei10996: qualified ZFM production contributions","url":"https://www.planalto.gov.br/ccivil_03/_ato2004-2006/2004/lei/l10996.htm","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Arts.3–4 amending Leis10637/10833","verification_status":"primary_page_read","notes":"","supported_claims":["Qualified own production sold to noncumulative reseller outsideZFM: .65/3 output; non-computer1/4.6 acquisition credits under applicable taxpayer conditions."]},{"source_id":"V5-S012","source_type":"primary_legal","publisher":"SEFAZ-SP","title":"RICMS Articles299–300 motorcycle ST","url":"https://legislacao.fazenda.sp.gov.br/Paginas/art299.aspx","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"Arts.299–300; price-base hierarchy","verification_status":"primary_page_read","notes":"","supported_claims":["New motorcycle8711 ST; manufacturer reference price base;34% markup is fallback if required price reference absent."]},{"source_id":"V5-S013","source_type":"primary_legal","publisher":"SEFAZ-SP","title":"RC2679/2014: motorcycle12% overrides25% in qualifying route","url":"https://legislacao.fazenda.sp.gov.br/Paginas/RC2679_2014.aspx","publication_date":"2017-02-22","accessed_date":"2026-09-14","legal_authority":true,"locator":"Interpretation §§3–5; Art34 Lei6374/89","verification_status":"primary_page_read","notes":"","supported_claims":["Higher displacement alone does not force25% where Art54X/§3 applies. Read with current statute, not as a timeless stand-alone opinion."],"act_date":"2014-03-20"},{"source_id":"V5-S014","source_type":"primary_classification","publisher":"Receita Federal","title":"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 p154: SC98465,98473,98474/2017 and neighboring cologne cases","verification_status":"primary_pdf_text_and_page154_screenshot_read","notes":"","supported_claims":["EDP15–18% oil cases classified3303.00.10; lower-concentration cologne cases3303.00.20. Marketing EDP alone is not a binding exact-SKU classification."]},{"source_id":"V5-S015","source_type":"primary_legal","publisher":"MDIC/Siscomex","title":"MERCOSUR–EFTA schedule: Brazilian base-rate corroboration only","url":"https://www.gov.br/siscomex/pt-br/acordos-comerciais/arquivos/2026/acordo-mercosul-efta/textos-em-portugues/08-mercosul-efta-anexo-ii-cronograma-de-desgravacao-do-mercosul.pdf/@@download/file","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"PDF pp14 header and83 beauty rows; Brazilian base column","verification_status":"primary_pdf_table_and_header_screenshot_read","notes":"Used only as corroboration of selected tariff proxy; not a September MFN tariff consolidation.","supported_claims":["Brazil base column for3303.00.10 and3304.99.90 shows16.2%. No EFTA preference or current MFN confirmation inferred."]},{"source_id":"V5-S016","source_type":"primary_legal","publisher":"MDIC/Camex","title":"235th Gecex meeting: vacuum tariff request","url":"https://www.gov.br/mdic/pt-br/assuntos/camex/outros-documentos/deliberacoes/deliberacoes-da-235a-reuniao-ordinaria-do-comite-executivo-de-gestao-gecex","publication_date":null,"accessed_date":"2026-09-14","legal_authority":true,"locator":"8508.11.00 deliberation","verification_status":"primary_page_read","notes":"Not a freshly retrieved consolidated September tariff row.","supported_claims":["8508.11.00 proposal18%→35% not approved; corroborates18% baseline."]},{"source_id":"V5-S017","source_type":"primary_legal","publisher":"MDIC/Camex","title":"Current tariff 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":null,"verification_status":"gateway_read_attachment_retrieval_failed","notes":"Current workbook attachment could not be read; no unseen row asserted as verified.","supported_claims":["Directory identifies current tariff resources."]},{"source_id":"V5-S018","source_type":"secondary_tax","publisher":"Buscador NCM","title":"Qualified tariff fallback for 33030010","url":"https://buscadorncm.com.br/ncm/33030010","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-S019","source_type":"secondary_tax","publisher":"Buscador NCM","title":"Qualified tariff fallback for 33049990","url":"https://buscadorncm.com.br/ncm/33049990","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-S020","source_type":"secondary_tax","publisher":"Buscador NCM","title":"Qualified tariff fallback for 62052000","url":"https://buscadorncm.com.br/ncm/62052000","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-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. 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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. 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