chore: establish project baseline
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{
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"source_url": "https://mbusca.sefaz.ba.gov.br/DITRI/normas_complementares/decretos/decreto_2012_13780_ricms_anexo_1_vigente_2026.pdf",
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"note": "differs from ACTIVE BA_ST_MVA sha e07e9085...; 0 NCM prefixes changed -> 0 products affected (docs/BA_ST_MVA_REFRESH_DIFF_V1.json)"
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}
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]
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}
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