[{"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; do not reuse old1.4flex specifications."]},{"source_id":"V4-P021","source_type":"primary_product","publisher":"Sorana Audi","title":"A3Sedan2026 variant catalog","url":"https://www.soranaaudi.com.br/novos/audi-a3-sedan","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_dealer_indexed_excerpt_read","notes":"","supported_claims":["Advanced40TFSIStronic2026 R$314,990."]},{"source_id":"V4-P022","source_type":"primary_product","publisher":"Audi Brasil Imprensa","title":"New Q3 third-generation Brazilian launch","url":"https://www.audi-imprensa.com.br/pressreleases/press-release-15","publication_date":"2026-05-15","accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_page_read","notes":"Dated manufacturer launch MSRP, not September live offer.","supported_claims":["Q3SUVLaunchEditionquattro R$389,990;2.0TFSI258cv;7speedS-tronic.","Brazilian assembly at SãoJoséDosPinhaisPR; not the older231cv or European265cv model."]},{"source_id":"V4-P023","source_type":"primary_product","publisher":"Tecar Mercedes-Benz","title":"C200EQBoostAMGLine2026 new0km listing","url":"https://grupotecar.com.br/estoque/novos/mercedes-benz-c-200-15-eq-boost-hibrido-amg-line-9g-tronic-4p-automatico-2026-2758539","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_dealer_indexed_excerpt_read","notes":"DF dealer anchor; SP representative calculation, not actual DF-to-SP transaction.","supported_claims":["C2001.5EQBoostAMGLine9G2026 R$399,900,new0km."]},{"source_id":"V4-P024","source_type":"primary_product","publisher":"Mercedes-Benz Brasil","title":"C-Class Brazilian technical specifications","url":"https://www2.mercedes-benz.com.br/passengercars/models/saloon/c-class/overview.html","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_page_read","notes":"204cv combustion rating used as power-band proxy; do not sum boost into a purported homologated system output.","supported_claims":["C2001496cc ICE204cv plus20cv temporary assistance;9G;MHEV gasoline."]},{"source_id":"V4-P025","source_type":"primary_product","publisher":"Tecar Mercedes-Benz","title":"GLA200MHEVAMGLine new0km2026","url":"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","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_dealer_page_read","notes":"Exact MHEV listing selected instead of ambiguous generic Progressive/gasoline landing-page label.","supported_claims":["GLA2001.3MHEVAMGLine7G2025/2026 R$385,000; 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not a passenger hatchback."]},{"source_id":"V4-P030","source_type":"primary_product","publisher":"iPlace","title":"iPhone17Pro256GB retailer reference","url":"https://www.iplace.com.br/apple-iphone-17-pro/100411PR","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_retailer_search_excerpt_full_page_403","notes":"Indexed price anchor at default capacity; full page blocked. Exact checkout, color and stock not asserted.","supported_claims":["iPhone17Pro starting256GB offerR$8,829."]},{"source_id":"V4-P031","source_type":"primary_product","publisher":"iPlace","title":"iPhone17ProMax256GB retailer reference","url":"https://www.iplace.com.br/apple-iphone-17-pro-max/100544PR","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_retailer_search_excerpt_full_page_403","notes":"Indexed default256GB offer; exact checkout/stock not asserted.","supported_claims":["256GB ProMax R$9,699Pix reference; not installment sum."]},{"source_id":"V4-P032","source_type":"primary_product","publisher":"Apple Brasil","title":"Buy iPhone17e","url":"https://www.apple.com/br/shop/buy-iphone/iphone-17e","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_page_read","notes":"","supported_claims":["256GB total priceR$5,999;512GB not selected."]},{"source_id":"V4-P033","source_type":"primary_product","publisher":"Apple Newsroom Brasil","title":"Apple introduces AppleWatchSeries11","url":"https://www.apple.com/br/newsroom/2025/09/apple-introduces-apple-watch-series-11/","publication_date":"2025-09-09","accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_indexed_excerpt_read","notes":"Explicit historical manufacturer MSRP, not current best retail price or claim to be newest generation.","supported_claims":["Series11 GPS aluminum42mm starting launch priceR$5,499."]},{"source_id":"V4-P034","source_type":"primary_product","publisher":"Apple Brasil","title":"Buy AppleWatchSE3","url":"https://www.apple.com/br/shop/buy-watch/apple-watch-se","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_store_indexed_excerpt_full_page_retrieval_failed","notes":"","supported_claims":["SE3GPS40mm aluminum SportBand R$3,299;44mm price excluded."]},{"source_id":"V4-P035","source_type":"primary_product","publisher":"Apple Brasil","title":"Watch comparison: SE3 and Series11","url":"https://www.apple.com/br/watch/compare/?modelList=watch-se-3%2Cwatch-series-11","publication_date":null,"accessed_date":"2026-09-13","legal_authority":false,"locator":null,"verification_status":"primary_specification_page_or_indexed_excerpt_read","notes":"Radio-based digital touchscreen smartwatch classification; do not apply automatically to cellular/titanium variants or ordinary watches.","supported_claims":["Selected GPS-only models include Bluetooth and Wi-Fi802.11n2.4/5GHz; no cellular modem in selected variants."]},{"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. 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. 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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. 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