NFE-731
Rejeição: CFOP de operação com Exterior e idDest <> 3 [nItem: …] (CFOP …, idDest …).
In English A CFOP for operations abroad (starting with 3 or 7) needs idDest 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
not($c1 = ('3', '7')) or $idDest = '3' or ($c1 = '7' and $ufCons = 'EX')
Checked with NF-e 4.00, NF-e 4.00 with authorisation protocol