NFE-331
Rejeição: Informar o CNPJ do adquirente ou do encomendante nesta forma de importação [nItem: …].
In English An import on behalf of or by order of a third party (tpIntermedio 2 or 3) needs the acquirer's CNPJ or CPF.
What the rule checks
As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.
nfe:infNFe/nfe:det
every $d in $prod/nfe:DI satisfies not($d/nfe:tpIntermedio = ('2', '3')) or $d/nfe:CNPJ or $d/nfe:CPF
Checked with NF-e 4.00, NF-e 4.00 with authorisation protocol