# NFE-347

Source: https://xmlvalid.com/rules/NFE-347

> Rejeição: Informada IE do substituto tributário em operação que não é interestadual (idDest 3).

- Level: error
- Rule sets: SEFAZ authorisation rules of NF-e 4.00 MOC 7.0 Anexo I, NTs up to 2026.010
- Context: `nfe:infNFe`
- Test: `not($emit/nfe:IEST and $idDest = '3')`

In English: The IE of the tax substitute (IEST) is given in an operation abroad.

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