# NFE-354

Source: https://xmlvalid.com/rules/NFE-354

> Rejeição: Informado grupo de devolução de tributos para NF-e que não tem finalidade de devolução de mercadoria [nItem: …].

- 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/nfe:det`
- Test: `not(nfe:impostoDevol) or $fin = '4' or $ide/nfe:tpNFCredito = ('03', '06')`

In English: The returned taxes group (impostoDevol) is only for returns (finNFe 4) and credit notes of type 03 and 06.

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