{
  "input": {
    "calculationDate": "2026-08-05",
    "currency": "EUR",
    "eurPerCurrencyUnit": 1,
    "shipping": 14,
    "insurance": 0,
    "accessoryExpenses": 0,
    "managementFee": 6,
    "vatRate": 21,
    "vatStatus": "unknown",
    "saleChannel": "distance",
    "items": [
      {
        "id": "demo-shirts",
        "description": "Five cotton T-shirts",
        "quantity": 5,
        "unitPrice": 12,
        "category": "clothing",
        "tariffCode": "6109",
        "dutyRate": 12
      },
      {
        "id": "demo-watch",
        "description": "One wristwatch",
        "quantity": 1,
        "unitPrice": 45,
        "category": "watches",
        "tariffCode": "9102",
        "dutyRate": 4.5
      }
    ]
  },
  "normativeDate": "2026-08-05",
  "supported": true,
  "ruleId": "temporary-flat-duty",
  "goodsValueEur": 105,
  "intrinsicValueEur": 105,
  "customsValueEur": 119,
  "vatBaseEur": 125,
  "distinctTariffCategories": 2,
  "itemBreakdown": [
    {
      "id": "demo-shirts",
      "description": "Five cotton T-shirts",
      "quantity": 5,
      "goodsValueEur": 60,
      "allocatedCustomsCostsEur": 8,
      "dutyRate": 12,
      "standardDutyEur": 8.16,
      "categoryKey": "taric:6109"
    },
    {
      "id": "demo-watch",
      "description": "One wristwatch",
      "quantity": 1,
      "goodsValueEur": 45,
      "allocatedCustomsCostsEur": 6,
      "dutyRate": 4.5,
      "standardDutyEur": 2.3,
      "categoryKey": "taric:9102"
    }
  ],
  "entered": {
    "customsDutyEur": 6,
    "importVatEur": 26.25,
    "totalEur": 157.25
  },
  "minimum": {
    "customsDutyEur": 6,
    "importVatEur": 0,
    "totalEur": 131
  },
  "maximum": {
    "customsDutyEur": 6,
    "importVatEur": 26.25,
    "totalEur": 157.25
  },
  "formula": [
    "goods_eur = sum(quantity × unit_price × eur_per_currency_unit)",
    "intrinsic_value = goods_eur when shipping and insurance are separately stated",
    "customs_value = goods_eur + shipping_eur + insurance_eur",
    "customs_duty = 3 EUR × distinct entered tariff categories (simplified scenario)",
    "import_vat_base = customs_value + customs_duty + accessory_expenses",
    "total = goods + shipping + insurance + accessory_expenses + management_fee + customs_duty + import_vat_due"
  ],
  "assumptions": [
    "destination-spain-mainland",
    "manual-exchange-rate",
    "intrinsic-value-excludes-separate-shipping-insurance",
    "customs-value-includes-entered-shipping-insurance",
    "management-fee-added-after-tax-calculation",
    "temporary-flat-duty-qualifying-channel",
    "vat-range-conditioned-on-checkout-collection"
  ],
  "warnings": [
    "orientative-category-not-binding-taric",
    "excluded-goods-not-evaluated",
    "declaration-details-not-evaluated",
    "vat-collection-status-unknown-conservative-entered-scenario",
    "checkout-vat-excluded-from-total",
    "estimate-not-customs-liquidation"
  ],
  "sources": [
    {
      "id": "eu-2026-382",
      "title": "Council Regulation (EU) 2026/382 — temporary customs duty for low-value consignments",
      "url": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
      "effectiveFrom": "2026-07-01",
      "effectiveTo": "2028-06-30",
      "consultedAt": "2026-09-25"
    },
    {
      "id": "ec-guidance-2026",
      "title": "European Commission guidance on the temporary EUR 3 customs duty",
      "url": "https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en",
      "effectiveFrom": "2026-07-01",
      "effectiveTo": "2028-06-30",
      "consultedAt": "2026-09-25"
    },
    {
      "id": "ec-vat-taxable-amount",
      "title": "European Commission — taxable amount for import VAT",
      "url": "https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/taxable-amount_en",
      "consultedAt": "2026-09-25"
    },
    {
      "id": "ec-taric",
      "title": "European Commission — EU Customs Tariff (TARIC)",
      "url": "https://taxation-customs.ec.europa.eu/customs/common-customs-tariff-cct/tariff-classification-goods/eu-customs-tariff-taric_en",
      "consultedAt": "2026-09-25"
    },
    {
      "id": "aeat-import-vat-base",
      "title": "Agencia Tributaria — base imponible del IVA en importaciones",
      "url": "https://sede.agenciatributaria.gob.es/Sede/impuestos-tasas/iva/iva-libros-registro-iva-traves-aeat/preguntas-frecuentes/4-libro-registro-facturas-recibidas.html",
      "consultedAt": "2026-09-25"
    }
  ],
  "example": {
    "synthetic": true,
    "reviewedAt": "2026-09-25",
    "ratesAreIllustrativeNotTaricQuotes": true
  }
}