Solution : https://service.sap.com/sap/support/notes/879767 (SAP Service marketplace login required)
Key words : 
'icms excluded base amount', icms excluded base, calculated icms amount, pricing procedure rvxbra, equivalent pricing procedure, calculating taxes, zona franca, industrialization case, nota fiscal, terms brazil
Related Notes : 
       
| 779652 | Transfers to Zona Franca ICMS Amount not discounted from IPI | 
| 776463 | Brazil Tax calculation: Rounding problems by base reduction |