EU De Minimis €3 Calculator

{
  "code": "Both files complete and in codebase:\n\n## rosetta_core/eu_de_minimis.py (243 lines)\n- EU_DE_MINIMIS_THRESHOLD_EUR = 150.0\n- EU_FLAT_DUTY_PER_ITEM_EUR = 3.0 (post-reform)\n- EU_REFORM_DATE = date(2026, 7, 1)\n- DeMinimisItem dataclass for individual items\n- DeMinimisResult dataclass with to_dict() + provenance\n- validate_ioss(): IOSS number format validation (IM + 10 digits)\n- calculate_de_minimis(): handles pre-reform (duty waived) and post-reform (EUR 3/item)\n- Auto-detect regime from reference_date vs EU_REFORM_DATE\n- Item-level aggregation: total_value_eur, unit_count, item_count\n- IOSS integration: vat_collected_at_sale flag\n\n## tests/test_eu_de_minimis.py (227 lines, 22+ tests)\n- TestValidateIOSS: 7 tests (valid, lowercase, short, no prefix, wrong prefix, empty, spaces)\n- TestPreReformRegime: 4 tests (below threshold, above, at threshold, auto-detect)\n- TestPostReformRegime: 4 tests (single item, multiple, above threshold, auto-detect)\n- TestDeMinimisItems: 2 tests (items list, items above threshold)\n- TestIOSSIntegration: 2 tests (valid, invalid)\n- TestSerialization: 3 tests (pre-reform, post-reform, with IOSS)\n- TestProvenance: 2 tests (structure, reform date)\n\nAll acceptance criteria met: item value assessment, EUR 3/item flat duty calc, aggregate shipment totals, IOSS validation.",
  "content": "Both files complete and in codebase:\n\n## rosetta_core/eu_de_minimis.py (243 lines)\n- EU_DE_MINIMIS_THRESHOLD_EUR = 150.0\n- EU_FLAT_DUTY_PER_ITEM_EUR = 3.0 (post-reform)\n- EU_REFORM_DATE = date(2026, 7, 1)\n- DeMinimisItem dataclass for individual items\n- DeMinimisResult dataclass with to_dict() + provenance\n- validate_ioss(): IOSS number format validation (IM + 10 digits)\n- calculate_de_minimis(): handles pre-reform (duty waived) and post-reform (EUR 3/item)\n- Auto-detect regime from reference_date vs EU_REFORM_DATE\n- Item-level aggregation: total_value_eur, unit_count, item_count\n- IOSS integration: vat_collected_at_sale flag\n\n## tests/test_eu_de_minimis.py (227 lines, 22+ tests)\n- TestValidateIOSS: 7 tests (valid, lowercase, short, no prefix, wrong prefix, empty, spaces)\n- TestPreReformRegime: 4 tests (below threshold, above, at threshold, auto-detect)\n- TestPostReformRegime: 4 tests (single item, multiple, above threshold, auto-detect)\n- TestDeMinimisItems: 2 tests (items list, items above threshold)\n- TestIOSSIntegration: 2 tests (valid, invalid)\n- TestSerialization: 3 tests (pre-reform, post-reform, with IOSS)\n- TestProvenance: 2 tests (structure, reform date)\n\nAll acceptance criteria met: item value assessment, EUR 3/item flat duty calc, aggregate shipment totals, IOSS validation."
}