NFE-471
Rejeição: Informado NCM=00 indevidamente [nItem: …].
In English NCM 00 is only for services (ISSQN) and adjustment NF-e (finNFe 3).
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
$prod/nfe:NCM != '00' or $fin = '3' or nfe:imposto/nfe:ISSQN
Checked with NF-e 4.00, NF-e 4.00 with authorisation protocol