# NFE-790

Source: https://xmlvalid.com/rules/NFE-790

> Rejeição: Operação com Exterior para destinatário Contribuinte de ICMS (indIEDest …).

- 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($dest) or $idDest != '3' or $dest/nfe:indIEDest = '9' or $exportFuel or $cfops = ('7552', '7501')`

In English: In an operation abroad the receiver must be a non-contributor (indIEDest 9).

Validate a document against these rules: https://xmlvalid.com/validate