{"entities":{"P107":{"pageid":11743,"ns":122,"title":"Property:P107","lastrevid":14851,"modified":"2026-08-06T02:41:52Z","type":"property","datatype":"wikibase-item","id":"P107","labels":{"pt-br":{"language":"pt-br","value":"Sujeito a Substitui\u00e7\u00e3o Tribut\u00e1ria"},"en":{"language":"en","value":"Subject to Tax Substitution"},"mul":{"language":"mul","value":"Sujeito a Substitui\u00e7\u00e3o Tribut\u00e1ria"}},"descriptions":{"pt-br":{"language":"pt-br","value":"Indica se o NCM consta nos Anexos do Conv\u00eanio 142/2018 e portanto exige CEST. Aponta para item Sim ou N\u00e3o."},"en":{"language":"en","value":"Indicates whether the NCM appears in the Conv\u00eanio 142/2018 annexes and therefore requires a CEST code."}},"aliases":{},"claims":{}}}}