Brazil Siscomex Tariff Engine

{
  "code": "## Brazil Siscomex Tariff Engine — `c8_platform/rosetta_core/br_tariff.py`\n\nComplete Brazil customs tariff engine using NCM (8-digit) codes with multi-component duty structure:\n\n### Duty Structure\n- **II**: Imposto de Importação (Mercosur CET, 0-35% by chapter)\n- **IPI**: Imposto sobre Produtos Industrializados (excise, 0-30%)\n- **PIS-Import**: 2.1% on CIF\n- **COFINS-Import**: 9.65% on CIF\n- **ICMS**: State-level VAT (17-20%), calculated via gross-up formula\n- **AFRMM**: 8% surcharge on ocean freight\n- **Cascade**: IPI on (CIF+II), ICMS on gross-up of (CIF+II+IPI+PIS+COFINS)\n\n### Data Sources\n- Tier 1: Siscomex/Receita Federal API (live, auth required)\n- Tier 2: Chapter-level offline fallback (97 chapters)\n- ICMS rates for 14 Brazilian states\n- 24h TTL cache\n\n### FTA Partners (8 agreements)\n- Mercosur CET (AR, UY, PY — full elimination)\n- ACE-35 Chile, ACE-58 Peru, ACE-59 Colombia/Ecuador\n- ACE-53 Brazil-Mexico, Mercosur-Israel, Mercosur-Egypt, Mercosur-SACU\n\n### Key Functions\n- `classify_br(ncm_code)` → BrazilTariffResult\n- `get_br_fta_rate(origin, ncm)` → Preferential tariff or None\n- `calculate_br_duty(ncm, cif_brl, origin, state, ocean_freight)` → BrazilDutyResult\n\n### Tests — `c8_platform/tests/test_br_tariff.py` (45+ tests)\n- TestClassifyBR: 15 tests (chapters, normalization, cache, to_dict)\n- TestEffectiveRate: 3 tests\n- TestFTARates: 9 tests (Mercosur, Chile, Peru, Mexico, Colombia)\n- TestCalculateBRDuty: 14 tests (II/IPI/PIS/COFINS/ICMS/AFRMM, state variation, FTA savings)\n- TestSiscomexAPI: 2 tests (mock success, fallback)\n- TestConstants: 6 tests + TestClearCache: 2 tests",
  "content": "## Brazil Siscomex Tariff Engine — `c8_platform/rosetta_core/br_tariff.py`\n\nComplete Brazil customs tariff engine using NCM (8-digit) codes with multi-component duty structure:\n\n### Duty Structure\n- **II**: Imposto de Importação (Mercosur CET, 0-35% by chapter)\n- **IPI**: Imposto sobre Produtos Industrializados (excise, 0-30%)\n- **PIS-Import**: 2.1% on CIF\n- **COFINS-Import**: 9.65% on CIF\n- **ICMS**: State-level VAT (17-20%), calculated via gross-up formula\n- **AFRMM**: 8% surcharge on ocean freight\n- **Cascade**: IPI on (CIF+II), ICMS on gross-up of (CIF+II+IPI+PIS+COFINS)\n\n### Data Sources\n- Tier 1: Siscomex/Receita Federal API (live, auth required)\n- Tier 2: Chapter-level offline fallback (97 chapters)\n- ICMS rates for 14 Brazilian states\n- 24h TTL cache\n\n### FTA Partners (8 agreements)\n- Mercosur CET (AR, UY, PY — full elimination)\n- ACE-35 Chile, ACE-58 Peru, ACE-59 Colombia/Ecuador\n- ACE-53 Brazil-Mexico, Mercosur-Israel, Mercosur-Egypt, Mercosur-SACU\n\n### Key Functions\n- `classify_br(ncm_code)` → BrazilTariffResult\n- `get_br_fta_rate(origin, ncm)` → Preferential tariff or None\n- `calculate_br_duty(ncm, cif_brl, origin, state, ocean_freight)` → BrazilDutyResult\n\n### Tests — `c8_platform/tests/test_br_tariff.py` (45+ tests)\n- TestClassifyBR: 15 tests (chapters, normalization, cache, to_dict)\n- TestEffectiveRate: 3 tests\n- TestFTARates: 9 tests (Mercosur, Chile, Peru, Mexico, Colombia)\n- TestCalculateBRDuty: 14 tests (II/IPI/PIS/COFINS/ICMS/AFRMM, state variation, FTA savings)\n- TestSiscomexAPI: 2 tests (mock success, fallback)\n- TestConstants: 6 tests + TestClearCache: 2 tests"
}