SUBSTITUIÇÃO TRIBUTÁRIA
COMBUSTÍVEIS E LUBRIFICANTES, DERIVADOS OU NÃO DE PETRÓLEO - ALTERAÇÕES
RESUMO: Promove alteração no texto dos Convênios ICMS nº 03/1999 (Suplemento Especial nº 05/1999), bem como no nº 140/2002 (Suplemento Especial nº 01/2003), que tratam relativamente a percentuais de margem de valor agregado para as operações com combustíveis e lubrificantes.
CONVÊNIO ICMS Nº 86, de
10.10.2003
(DOU de 16.10.2003)
Altera os Convênios ICMS nºs 03/99, de 16.04.99, e 140/02, de 13.12.02, relativamente a percentuais de margem de valor agregado para as operações com combustíveis e lubrificantes, derivados ou não de petróleo.
O CONSELHO NACIONAL DE POLÍTICA FAZENDÁRIA - CONFAZ, na sua 111ª reunião ordinária, realizada em São Luís, MA, no dia 10 de outubro de 2003, tendo em vista o disposto nos arts. 102 e 199 do Código Tributário Nacional (Lei nº 5.172, de 25 de outubro de 1966) e nos arts. 6º ao 10 da Lei Complementar nº 87, de 13 de setembro de 1996, resolve celebrar o seguinte
CONVÊNIO
Cláusula primeira - Os percentuais constantes dos Anexos I, II e III do Convênio ICMS nº 03/99, de 16 de abril de 1999, aplicáveis às unidades federadas indicadas, ficam alterados como segue:
ANEXO I
OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS
|
UF |
Gasolina Automotiva e Álcool Anidro |
Álcool Hidratado |
Óleo Combustível |
||||
|
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
||
|
Alíquota 7%
|
Alíquota 12%
|
||||||
|
AC |
17,80% |
57,07% |
20,00% |
48,81% |
40,81% |
9,62% |
36,42% |
|
AL |
34,28% |
79,03% |
12,23% |
39,16% |
31,68% |
16,94% |
40,89% |
|
AM |
19,37% |
59,16% |
23,46% |
53,09% |
51,76% |
9,62% |
36,42% |
|
AP |
39,23% |
85,64% |
15,04% |
42,65% |
34,98% |
32,52% |
59,67% |
|
BA |
27,96% |
75,29% |
31,69% |
63,30% |
54,53% |
10,30% |
37,27% |
|
CE |
21,80% |
62,40% |
34,17% |
66,37% |
57,43% |
9,62% |
36,42% |
|
DF |
21,45% |
61,93% |
35,02% |
67,42% |
58,42% |
9,94% |
46,58% |
|
ES |
66,57% |
122,10% |
37,48% |
70,47% |
61,31% |
66,57% |
122,10% |
|
GO |
51,71% |
105,01% |
36,20% |
71,18% |
61,98% |
10,07% |
32,62% |
|
MA |
26,18% |
68,24% |
14,95% |
42,54% |
34,87% |
9,62% |
36,42% |
|
MG |
90,92% |
154,56% |
114,83% |
- |
152,07% |
15,47% |
40,82% |
|
MS |
97,18% |
162,91% |
57,84% |
95,73% |
85,20% |
20,48% |
45,16% |
|
MT |
69,67% |
124,93% |
114,64% |
184,10% |
184,10% |
138,36% |
184,70% |
|
PA |
21,09% |
72,98% |
20,44% |
60,01% |
51,41% |
9,62% |
36,42% |
| *PB |
18,09% |
57,45% |
15,45% |
43,15% |
35,46% |
22,29% |
47,33% |
|
PE |
38,23% |
84,30% |
36,37% |
69,09% |
60,00% |
16,28% |
40,10% |
|
PI |
22,14% |
62,85% |
45,79% |
80,78% |
71,16% |
11,89% |
34,81% |
|
PR |
72,79%% |
133,50% |
38,41% |
56,98% |
48,54% |
20,23% |
46,67% |
|
RJ |
31,92% |
88,46% |
34,36% |
81,09% |
71,35% |
11,35% |
23,46% |
|
RN |
28,24% |
70,99% |
31,91% |
63,57% |
54,78% |
13,23% |
36,42% |
|
RO |
34,26% |
79,01% |
32,81% |
64,68% |
55,83% |
9,97% |
36,86% |
|
RR |
17,80% |
47,25% |
20,00% |
48,81% |
40,81% |
9,97% |
36,86% |
|
RS |
41,62% |
88,83% |
34,52% |
66,80% |
57,84% |
9,97% |
32,49% |
|
SE |
25,11% |
71,39% |
11,47% |
42,01% |
34,38% |
10,48% |
39,23% |
|
SP |
69,29% |
125,72% |
25,00% |
- |
46,67% |
10,48% |
34,73% |
|
TO |
33,32% |
77,76% |
71,19% |
112,28% |
100,87% |
58,60% |
91,09% |
* MVA’s alteradas por este Convênio ICMS
ANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR
NACIONAL DE COMBUSTÍVEIS
|
UF |
Gasolina Automotiva |
Óleo Diesel |
GLP |
Óleo Combustível |
Gás Natural Veicular |
||||
|
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
|
|
AC |
96,17% |
161,56% |
29,44% |
72,59% |
116,45% |
160,78% |
29,76% |
56,34% |
30% |
|
AL |
86,45% |
148,60% |
27,18% |
53,23% |
73,36% |
97,00% |
35,10% |
62,77% |
204,97% |
|
AM |
113,57% |
184,76% |
43,61% |
76,28% |
95,89% |
136,01% |
20,45% |
45,12% |
30% |
|
AP |
93,33% |
157,77% |
79,95% |
116,81% |
125,55% |
156,31% |
33,17% |
60,45% |
30% |
|
*BA |
65,23% |
126,34% |
27,84% |
50,40% |
98,32% |
138,97% |
31,46% |
58,38% |
203,53% |
|
CE |
69,07% |
125,43% |
12,78% |
50,38% |
95,61% |
135,68% |
29,76% |
56,34% |
269,81% |
|
DF |
68,25% |
124,34% |
31,09% |
48,97% |
73,88% |
97,59% |
9,94% |
46,58% |
30% |
|
ES |
66,57% |
122,10% |
86,36% |
111,78% |
52,01% |
83,15% |
- |
- |
136,61% |
|
GO |
93,18% |
161,06% |
36,98% |
67,06% |
127,96% |
159,05% |
56,63% |
88,71% |
30% |
|
MA |
75,19% |
133,59% |
26,76% |
52,72% |
68,25% |
102,72% |
- |
- |
30% |
|
MG |
90,92% |
154,56% |
27,74% |
55,78% |
73,07% |
111,06% |
- |
- |
207,40% |
|
MS |
97,18% |
162,91% |
41,42% |
70,38% |
104,03% |
131,85% |
37,22% |
65,33% |
136,33% |
|
MT |
133,85% |
189,97% |
148,92% |
172,91% |
159,50% |
180,32% |
148,92% |
178,91% |
223,41% |
|
PA |
68,00% |
140,00% |
37,92% |
66,17% |
97,38% |
137,81% |
29,76% |
56,34% |
30% |
|
*PB |
63,90% |
118,53% |
20,97% |
45,75% |
74,69% |
110,47% |
19,52% |
44,00% |
182,13% |
|
PE |
84,30% |
145,74% |
19,34% |
45,54% |
92,76% |
119,05% |
30,31% |
57,00% |
192,13% |
|
PI |
69,15% |
125,54% |
26,08% |
51,90% |
53,40% |
84,82% |
100,00% |
100,00% |
30% |
|
PR |
75,01% |
136,49% |
27,54% |
44,93% |
115,03% |
144,35% |
38,29% |
68,69% |
30% |
|
RJ |
83,08% |
161,54% |
42,83% |
64,17% |
48,30% |
68,53% |
49,45% |
84,50% |
- |
|
RN |
78,02% |
137,36% |
34,90% |
62,53% |
119,34% |
164,27% |
31,43% |
58,35% |
236,40% |
|
*RO |
87,17% |
149,55% |
17,77% |
57,03% |
108,54% |
136,98% |
|||
|
RR |
107,72% |
159,65% |
45,81% |
75,67% |
118,16% |
162,84% |
- |
- |
- |
|
RS |
96,55% |
162,07% |
29,05% |
46,65% |
105,31% |
133,30% |
30,70% |
57,47 |
- |
|
SC |
117,84% |
190,45% |
43,04% |
62,55% |
188,64% |
228,00% |
40,80% |
69,64% |
30% |
|
SE |
66,82% |
128,52% |
26,75% |
52,71% |
83,34% |
120,89% |
35,63% |
63,41% |
212,01% |
|
SP |
69,29% |
125,72% |
32,32% |
50,36% |
103,01% |
130,69% |
- |
- |
- |
|
TO |
84,86% |
146,48% |
26,67% |
52,61% |
84,06% |
109,15% |
58,60% |
91,09% |
30% |
* MVA’s alteradas por este Convênio ICMS
ANEXO III
OPERAÇÕES REALIZADAS POR IMPORTADORES
DE COMBUSTÍVEL
|
UF |
Gasolina Automotiva |
Óleo Diesel |
GLP |
QAV |
||||
|
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
|
|
AC |
163,48% |
251,30% |
36,46% |
81,95% |
85,90% |
147,87% |
45,89% |
94,53% |
|
AL |
123,74% |
198,32% |
52,61% |
83,87% |
108,03% |
136,40% |
88,89% |
127,58% |
|
AM |
166,96% |
255,95% |
82,89% |
120,34% |
95,89% |
136,01% |
139,74% |
219,65% |
|
AP |
93,33% |
157,77% |
79,95% |
116,81% |
125,55% |
156,31% |
194,33% |
292,44% |
|
BA |
166,72% |
265,37% |
86,16% |
135,65% |
120,39% |
150,45% |
84,83% |
122,69% |
|
CE |
87,86% |
150,48% |
32,69% |
87,98% |
130,13% |
194,60% |
62,48% |
116,64% |
|
DF |
68,25% |
124,34% |
31,09% |
48,97% |
73,88% |
97,59% |
- |
- |
|
ES |
66,57% |
122,10% |
86,36% |
111,78% |
52,01% |
83,15% |
61,80% |
115,74% |
|
GO |
110,73% |
184,77% |
49,44% |
82,24% |
148,68% |
182,59% |
53,64% |
104,85% |
|
MA |
75,19% |
133,59% |
26,76% |
52,72% |
68,25% |
102,72% |
101,11% |
142,30% |
|
MG |
125,63% |
200,85% |
50,97% |
84,11% |
88,80% |
130,24% |
117,89% |
190,53% |
|
MS |
116,90% |
189,20% |
55,56% |
87,43% |
124,42% |
155,03% |
108,39% |
151,07% |
|
MT |
133,85% |
189,97% |
148,92% |
178,91% |
72,95% |
180,32% |
296,68% |
391,88% |
|
PA |
68,00% |
140,00% |
37,92% |
66,17% |
97,38% |
137,81% |
217,46% |
353,51% |
|
*PB |
63,90% |
118,53% |
20,97% |
45,75% |
74,69% |
110,47% |
57,87% |
90,20% |
|
PE |
84,30% |
145,74% |
19,34% |
45,54% |
92,76% |
119,05% |
38,88% |
85,17% |
|
PI |
69,15% |
125,54% |
26,08% |
51,90% |
53,40% |
84,82% |
65,53% |
120,70% |
|
PR |
75,01% |
136,49% |
27,54% |
44,93% |
115,03% |
144,35% |
42,86% |
90,48% |
|
RJ |
83,08% |
161,54% |
42,83% |
64,17% |
48,30% |
68,53% |
42,37% |
77,96% |
|
RN |
97,81% |
163,74% |
49,88% |
80,58% |
143,70% |
193,62% |
37,80% |
83,73% |
|
RO |
86,26% |
148,35% |
34,75% |
62,35% |
108,54% |
136,92% |
45,89% |
94,53% |
|
RR |
156,38% |
220,48% |
82,26% |
119,59% |
172,69% |
228,55% |
68,16% |
124,22% |
|
RS |
96,55% |
162,07% |
29,05% |
46,65% |
105,31% |
133,30% |
- |
- |
|
SC |
117,84% |
190,45% |
43,04% |
63,87% |
188,64% |
236,90% |
40,80% |
65,12% |
|
SE |
66,82% |
128,52% |
26,75% |
52,71% |
83,34% |
120,89% |
46,29% |
76,26% |
|
SP |
69,29% |
125,72% |
32,32% |
50,36% |
103,01% |
130,69% |
40,76% |
87,69% |
|
TO |
84,86% |
146,48% |
26,67% |
52,61% |
84,06% |
109,15% |
258,06% |
331,39% |
* MVA’s alteradas por este Convênio ICMS
Cláusula segunda - Os percentuais constantes dos Anexos I, II, III, IV, V, VI, VII, VIII,
IX e X do Convênio ICMS nº 140/02, de 13 de dezembro de 2002, aplicáveis às unidades
federadas indicadas, ficam alterados como segue:
ANEXO I
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
|
UF |
Gasolina Automotiva e Álcool Anidro |
Óleo Combustível |
||
|
Internas |
Interestaduais |
Internas |
Interestaduais |
|
|
AL |
88,11% |
150,81% |
28,63% |
54,97% |
|
AM |
19,37% |
59,16% |
9,62% |
36,42% |
|
AP |
95,01% |
160,02% |
32,88% |
60,10% |
|
BA |
79,13% |
145,32% |
10,30% |
32,89% |
|
CE |
69,61% |
126,15% |
9,62% |
32,07% |
|
DF |
64,91% |
119,88% |
9,94% |
46,58% |
|
ES |
85,18% |
146,90% |
- |
- |
|
GO |
81,13% |
144,78% |
10,07% |
32,62% |
|
MA |
76,36% |
135,14% |
18,98% |
32,18% |
|
MG |
169,61% |
259,48% |
27,02% |
54,90% |
|
MS |
209,75% |
313,00% |
20,48% |
45,16% |
|
MT |
74,26% |
142,01% |
129,72% |
175,77% |
|
PA |
67,86% |
139,80% |
- |
- |
|
*PB |
64,05% |
118,73% |
22,69% |
47,82% |
|
PE |
99,83% |
166,44% |
16,28% |
40,10% |
|
PI |
65,38% |
120,51% |
11,89% |
34,81% |
|
PR |
150,63% |
238,69% |
- |
66,61% |
|
RJ |
83,37% |
161,96% |
0,00% |
23,46% |
|
RN |
78,75% |
138,33% |
13,31% |
36,51% |
|
RO |
85,15% |
146,87% |
9,62% |
36,42% |
|
RS |
96,55% |
162,06% |
13,04% |
36,19% |
|
SC |
64,42% |
119,22% |
9,93% |
36,81% |
|
SE |
79,64% |
146,09% |
32,52% |
59,67% |
|
SP |
137,87% |
217,17% |
18,73% |
44,80% |
|
TO |
82,49% |
143,32% |
58,60% |
91,09% |
* MVA’s alteradas por este Convênio ICMS
ANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR
NACIONAL DE COMBUSTÍVEL
|
UF |
Gasolina Automotiva |
Óleo Diesel |
GLP |
Óleo Combustível |
|||||
|
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
||
|
AL |
169,63% |
259,51% |
40,90% |
69,76% |
73,36% |
97,00% |
36,95% |
65,00% |
|
|
AM |
325,53% |
467,38% |
94,33% |
134,14% |
137,01% |
185,55% |
25,99% |
51,80% |
|
|
AP |
179,52% |
272,70% |
120,82% |
166,05% |
125,55% |
156,31% |
34,92% |
62,55% |
|
|
BA |
153,16% |
246,79% |
23,99% |
65,32% |
98,35% |
138,97% |
31,46% |
58,38% |
|
|
CE |
142,87% |
223,83% |
24,00% |
65,33% |
95,61% |
135,68% |
35,44% |
63,19% |
|
|
DF |
132,40% |
209,87% |
43,78% |
63,39% |
73,88% |
97,59% |
9,94% |
46,58% |
|
|
ES |
136,95% |
215,94% |
105,79% |
133,85% |
52,49% |
83,72% |
|||
|
GO |
274,34% |
462,60% |
67,43% |
104,18% |
181,91% |
220,35% |
56,63% |
88,71% |
|
|
MA |
152,69% |
236,92% |
40,79% |
69,63% |
68,25% |
102,72% |
81,11% |
141,48% |
|
|
MG |
169,61% |
259,48% |
52,76% |
86,29% |
73,07% |
111,06% |
- |
- |
|
|
MS |
209,75% |
313,00% |
70,26% |
105,13% |
124,42% |
155,03% |
- |
- |
|
|
MT |
142,38% |
215,27% |
139,52% |
169,71% |
117,99% |
138,90% |
139,52% |
169,71% |
|
|
PA |
136,60% |
237,99% |
35,39% |
63,12% |
99,33% |
140,16% |
- |
- |
|
|
*PB |
134,80% |
213,07% |
34,49% |
62,04% |
74,69% |
110,47% |
20,98% |
45,76% |
|
|
PE |
166,44% |
255,25% |
30,08% |
58,63% |
92,76% |
119,05% |
30,31% |
57,00% |
|
|
PI |
132,27% |
209,69% |
38,80% |
67,23% |
53,40% |
84,82% |
100,00% |
100,00% |
|
|
PR |
150,63% |
238,69% |
39,32% |
58,32% |
137,43% |
169,81% |
- |
66,61% |
|
|
RJ |
158,61% |
269,45% |
54,99% |
78,15% |
48,30% |
68,53% |
50,13 |
85,34% |
|
|
RN |
155,99% |
241,33% |
46,90% |
76,99% |
119,34% |
164,27% |
34,01% |
61,46% |
|
|
RO |
164,68% |
252,91% |
46,28% |
76,24% |
108,54% |
136,98% |
- |
- |
|
|
RS |
181,27% |
275,03% |
39,44% |
58,45% |
105,31% |
133,30% |
38,88% |
67,33% |
|
|
SC |
249,67% |
366,22% |
63,30% |
85,56% |
188,64% |
228,00% |
40,80% |
69,94% |
|
|
SE |
139,52% |
228,12% |
41,19% |
70,11% |
83,34% |
120,89% |
- |
- |
|
|
SP |
137,87% |
217,17% |
46,35% |
66,31% |
103,01% |
130,69% |
- |
- |
|
|
TO |
159,75% |
246,34% |
38,70% |
67,10% |
84,06% |
109,15% |
60,07% |
92,85% |
|
* MVA’s alteradas por este Convênio ICMS
ANEXO III
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
|
UF |
Gasolina Automotiva e Álcool Anidro |
Óleo Combustível |
||
|
Internas |
Interestaduais |
Internas |
Interestaduais |
|
|
AL |
68,27% |
124,35% |
32,42% |
59,55% |
|
AM |
17,80% |
57,06% |
9,62% |
36,42% |
|
AP |
74,47% |
132,63% |
38,62% |
67,01% |
|
BA |
61,48% |
121,21% |
13,36% |
36,58% |
|
CE |
52,63% |
103,51% |
13,11% |
36,28% |
|
DF |
52,19% |
102,93% |
9,94% |
46,58% |
|
ES |
56,55% |
108,74% |
- |
- |
|
GO |
106,06% |
178,46% |
13,05% |
36,20% |
|
MA |
58,12% |
110,83% |
3,06% |
37,41% |
|
MG |
139,25% |
219,00% |
30,55% |
59,20% |
|
MS |
171,80% |
262,40% |
23,87% |
49,25% |
|
MT |
69,67% |
162,03% |
138,44% |
179,76% |
|
PA |
54,53% |
120,76% |
- |
- |
|
*PB |
47,98% |
97,31% |
27,91% |
54,11% |
|
PE |
73,22% |
130,95% |
17,85% |
41,99% |
|
PI |
53,06% |
104,07% |
14,99% |
38,54% |
|
PR |
120,06% |
197,38% |
- |
68,65% |
|
RJ |
68,36% |
140,51% |
- |
25,76% |
|
RN |
60,71% |
114,27% |
18,44% |
42,70% |
|
RO |
68,24% |
124,33% |
- |
- |
|
RR |
77,47% |
136,63% |
15,01% |
38,57% |
|
RS |
91,41% |
155,21% |
15,01% |
38,57% |
|
SC |
64,42% |
119,22% |
9,93% |
36,81% |
|
SE |
57,88% |
116,27% |
36,08% |
63,95% |
|
SP |
112,14% |
182,85% |
19,11% |
45,25% |
|
TO |
67,07% |
122,76% |
58,63% |
91,12% |
* MVA’s alteradas por este Convênio ICMS
ANEXO IV
OPERAÇÕES REALIZADAS POR PRODUTOR
NACIONAL DE COMBUSTÍVEL
|
UF |
Gasolina Automotiva |
Óleo Diesel |
GLP |
Óleo Combustível |
||||
|
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
|
|
AL |
133,65% |
211,53% |
49,77% |
80,45% |
76,74% |
100,84% |
41,32% |
70,26% |
|
AM |
167,63% |
256,84% |
69,12% |
103,76% |
103,49% |
145,17% |
21,92% |
46,89% |
|
AP |
142,26% |
223,02% |
111,92% |
155,33% |
126,27% |
157,12% |
39,30% |
67,83% |
|
BA |
124,38% |
207,37% |
35,05% |
80,06% |
110,51% |
153,62% |
33,62% |
60,99% |
|
CE |
111,87% |
182,50% |
35,39% |
80,52% |
110,06% |
153,09% |
38,84% |
67,28% |
|
DF |
110,84% |
181,13% |
52,84% |
73,68% |
79,86% |
104,39% |
9,94% |
46,58% |
|
ES |
108,74% |
178,32% |
117,28% |
146,90% |
83,92% |
121,59% |
- |
- |
|
GO |
142,89% |
228,24% |
46,975% |
79,24% |
145,43% |
178,90% |
59,63% |
92,33% |
|
MA |
119,54% |
192,71% |
49,28% |
79,85% |
74,15% |
109,82% |
86,59% |
148,79% |
|
MG |
139,25% |
219,00% |
64,47% |
100,57% |
76,91% |
115,75% |
- |
- |
|
MS |
171,80% |
262,40% |
83,20% |
120,72% |
143,02% |
176,16% |
- |
- |
|
MT |
133,85% |
189,97% |
149,49% |
179,55% |
167,35% |
187,72% |
149,49 |
179,55% |
|
PA |
114,40% |
206,29% |
43,56% |
72,97% |
111,02% |
154,24% |
- |
- |
|
*PB |
105,38% |
173,85% |
42,46% |
71,64% |
78,33% |
114,85% |
25,02% |
50,62% |
|
PE |
130,95% |
207,94% |
40,85% |
71,77% |
93,00% |
119,32% |
30,65% |
57,41% |
|
PI |
111,97% |
182,63% |
48,48% |
78,89% |
59,44% |
92,10% |
100,00% |
100,00% |
|
PR |
120,06% |
197,38% |
48,70% |
68,98% |
171,91% |
208,99% |
- |
68,65% |
|
RJ |
133,65% |
233,79% |
66,84% |
91,77% |
54,72% |
75,82% |
56,50% |
93,21% |
|
RN |
123,09% |
197,45% |
58,87% |
91,40% |
122,23% |
167,75% |
37,47% |
65,63% |
|
RO |
133,41% |
211,22% |
58,68% |
91,18% |
109,02% |
137,52% |
- |
- |
|
RS |
146,30% |
228,40% |
50,46% |
70,98% |
105,32% |
133,31% |
36,71% |
64,71% |
|
SC |
172,98% |
263,97% |
66,77% |
89,51% |
197,39% |
237,94% |
- |
- |
|
SE |
110,51% |
188,36% |
49,26% |
79,84% |
85,76% |
123,81% |
- |
- |
|
SP |
112,14% |
182,85% |
54,27% |
75,30% |
142,73% |
175,83% |
- |
- |
|
TO |
131,65% |
208,87% |
49,17% |
79,72% |
88,88% |
114,64% |
65,90% |
99,87% |
* MVA’s alteradas por este Convênio ICMS
ANEXO V
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
|
UF |
Gasolina Automotiva e Álcool Anidro |
Óleo Combustível |
||
|
Internas |
Interestaduais |
Internas |
Interestaduais |
|
|
AL |
135,72% |
214,30% |
34,55% |
62,10% |
|
AM |
17,80% |
57,06% |
9,62% |
36,42% |
|
AP |
144,38% |
225,83% |
38,99% |
67,46% |
|
BA |
106,03% |
174,71% |
37,50% |
65,67% |
|
CE |
112,55% |
183,40% |
14,66% |
38,15% |
|
DF |
106,66% |
175,54% |
9,94% |
46,58% |
|
ES |
132,05% |
209,40% |
- |
- |
|
GO |
106,44 |
178,98% |
96,13% |
136,30% |
|
MA |
121,00% |
194,67% |
90,37% |
153,83% |
|
MG |
237,85% |
350,47% |
32,94% |
62,12% |
|
MS |
288,16% |
417,55% |
26,03% |
51,84% |
|
MT |
191,54% |
284,88% |
150,43% |
198,99% |
|
PA |
114,22% |
206,03% |
- |
- |
|
*PB |
105,57% |
174,10% |
28,34% |
54,62% |
|
PE |
150,41% |
233,88% |
21,63% |
46,54% |
|
PI |
107,25% |
176,33% |
17,04% |
41,01% |
|
PR |
215,15% |
325,88% |
- |
74,28% |
|
RJ |
134,02% |
234,32% |
0,00% |
29,29% |
|
RN |
124,00% |
198,66% |
18,52% |
42,79% |
|
RO |
132,02% |
209,36% |
0,00% |
0,00% |
|
RS |
146,30% |
228,40% |
18,24% |
42,46% |
|
SC |
66,61% |
122,15% |
9,93% |
36,81% |
|
SE |
126,69% |
210,53% |
38,62% |
67,01% |
|
SP |
198,09% |
297,45% |
24,26% |
51,54% |
|
TO |
128,68% |
204,91% |
65,90% |
99,88% |
* MVA’s alteradas por este Convênio ICMS
ANEXO VI
OPERAÇÕES REALIZADAS POR PRODUTOR
NACIONAL DE COMBUSTÍVEL
|
UF |
Gasolina Automotiva |
Óleo Diesel |
GLP |
Óleo Combustível |
||||
|
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
|
|
AL |
237,89% |
350,52% |
65,93% |
99,92% |
107,28% |
135,54% |
43,25% |
72,59% |
|
AM |
239,58% |
352,77% |
65,02% |
98,82% |
95,82% |
136,01% |
20,45% |
45,12% |
|
AP |
250,28% |
367,04% |
160,05% |
213,31% |
169,68% |
206,46% |
41,13% |
70,03% |
|
BA |
219,45% |
337,61% |
48,83% |
98,44% |
139,98% |
189,14% |
37,50% |
65,67% |
|
CE |
204,35% |
305,80% |
48,84% |
98,46% |
136,68% |
185,15% |
41,67% |
70,69% |
|
DF |
191,23% |
288,31% |
67,63% |
90,49% |
107,90% |
136,25% |
9.94% |
46,58% |
|
ES |
196,93% |
295,91% |
139,93% |
172,64% |
84,50% |
122,29% |
- |
- |
|
GO |
202,49% |
309,47% |
41,86% |
73,005% |
135,78% |
167,93% |
63,83% |
97,36% |
|
MA |
216,65% |
322,21% |
65,80% |
99,76% |
103,57% |
145,27% |
90,37% |
153,83% |
|
MG |
237,85% |
350,47% |
80,28% |
119,86% |
109,93% |
156,01% |
- |
- |
|
MS |
288,16% |
417,55% |
100,50% |
141,57% |
168,33% |
204,92% |
- |
- |
|
MT |
311,77% |
410,59% |
162,12% |
193,70% |
210,33% |
235,23% |
162,12% |
193,70% |
|
PA |
201,95% |
331,35% |
59,44% |
92,10% |
141,18% |
190,57% |
- |
- |
|
*PB |
194,24% |
292,32% |
58,38% |
90,82% |
111,36% |
154,65% |
26,55% |
52,46% |
|
PE |
233,88% |
345,18% |
53,52% |
87,22% |
130,48% |
161,91% |
36,30% |
64,22% |
|
PI |
191,06% |
288,08% |
63,46% |
96,94% |
85,60% |
123,62% |
100,00% |
100,00% |
|
PR |
215,15% |
325,88% |
62,43% |
84,58% |
178,31% |
216,27% |
- |
74,28% |
|
RJ |
230,04% |
371,49% |
81,04% |
108,10% |
77,32% |
101,50% |
57,21% |
94,09% |
|
RN |
220,79% |
327,73% |
72,99% |
108,43% |
165,38% |
219,74% |
40,17% |
68,88% |
|
RO |
231,68% |
342,24% |
72,27% |
107,55% |
149,34% |
183,34% |
- |
|
|
RS |
252,47% |
369,96% |
62,57% |
84,74% |
145,48% |
178,95% |
45,27% |
75,03% |
|
SC |
338,18% |
484,24% |
90,38% |
116,34% |
245,11% |
292,17% |
47,28% |
77,44% |
|
SE |
202,25% |
314,04% |
66,27% |
100,33% |
121,83% |
167,26% |
- |
- |
|
SP |
198,09% |
297,45% |
70,62% |
93,89% |
142,73% |
175,83% |
||
|
TO |
225,51% |
334,01% |
63,33% |
96,79% |
120,07% |
150,08% |
67,43% |
101,72% |
* MVA’s alteradas por este Convênio ICMS
ANEXO VII
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
|
UF |
Gasolina Automotiva |
Óleo Diesel |
GLP |
QAV |
||||
|
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
|
|
AL |
223,56% |
331,41% |
69,07% |
103,70% |
108,03% |
136,40% |
99,27% |
140,09% |
|
AM |
431,92% |
609,22% |
147,49% |
198,18% |
137,01% |
185,55% |
152,00% |
236,01% |
|
AP |
179,52% |
272,70% |
120,82% |
166,05% |
125,55% |
156,31% |
205,32% |
307,09% |
|
BA |
550,71% |
791,38% |
215,02% |
279,54% |
356,50% |
418,81% |
84,33% |
122,69% |
|
CE |
169,85% |
259,81% |
24,00% |
65,33% |
95,61% |
135,68% |
30,00% |
73,33% |
|
DF |
132,40% |
209,87% |
43,78% |
63,39% |
73,88% |
97,59% |
- |
- |
|
ES |
136,95% |
215,94% |
105,79% |
133,85% |
52,49% |
83,72% |
61,80% |
115,74% |
|
GO |
269,32% |
363,95% |
67,43% |
104,18% |
181,91% |
220,35% |
53,10% |
104,13% |
|
MA |
152,69% |
236,92% |
40,79% |
69,63% |
68,25% |
102,72% |
112,00% |
155,42% |
|
MG |
194,12% |
292,16% |
65,49% |
101,81% |
88,80% |
130,24% |
122,59% |
196,79% |
|
MS |
288,16% |
417,55% |
100,50% |
141,57% |
168,33% |
204,92% |
117,98% |
162,62% |
|
MT |
142,38% |
215,27% |
139,52% |
169,71% |
117,99% |
138,90% |
294,39% |
393,88% |
|
PA |
136,60% |
237,99% |
35,39% |
63,12% |
99,33% |
140,16% |
- |
- |
|
*PB |
134,80% |
213,07% |
34,49% |
62,04% |
74,69% |
110,47% |
68,35% |
102,83% |
|
PE |
166,44% |
255,25% |
30,08% |
58,63% |
92,76% |
119,05% |
41,72% |
88,95% |
|
PI |
132,27% |
209,69% |
38,80% |
67,23% |
53,40% |
84,82% |
72,52% |
130,03% |
|
PR |
150,63% |
238,69% |
39,32% |
58,32% |
137,43% |
169,81% |
39,17% |
85,73% |
|
RJ |
158,61% |
269,45% |
54,99% |
78,15% |
48,30% |
68,53% |
45,69% |
82,11% |
|
RN |
212,27 |
316,37% |
67,46% |
101,76% |
145,13% |
195,33% |
40,88% |
87,84% |
|
RO |
164,68% |
252,91% |
46,28% |
76,24% |
108,54% |
136,98% |
- |
- |
|
RS |
181,27% |
275,03% |
39,44% |
58,45% |
105,32% |
133,31% |
- |
- |
|
SC |
249,67% |
366,22% |
63,30% |
85,56% |
186,64% |
228,00% |
- |
- |
|
SE |
139,52% |
228,12% |
41,19% |
70,11% |
83,34% |
120,89% |
54,34% |
85,95% |
|
SP |
137,87% |
217,17% |
46,35% |
66,31% |
103,01% |
130,69% |
47,69% |
96,92% |
|
TO |
159,75% |
246,34% |
38,70% |
67,10% |
84,06% |
109,15% |
276,91% |
354,11% |
* MVA’s alteradas por este Convênio ICMS
ANEXO VIII
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
|
UF |
Gasolina Automotiva |
Óleo Diesel |
GLP |
QAV |
||||
|
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
|
|
AL |
180,37% |
273,83% |
55,95% |
87,89% |
74,46% |
98,25% |
53,18% |
84,55% |
|
AM |
234,54% |
346,05% |
115,38% |
159,49% |
103,49% |
145,17% |
141,74% |
222,33% |
|
AP |
142,26% |
223,02% |
111,92% |
155,33% |
126,27% |
157,12% |
209,39% |
312,51% |
|
BA |
230,51% |
352,76% |
152,45% |
204,15% |
356,55% |
418,81% |
84,83% |
122,69% |
|
CE |
135,41% |
213,88% |
35,39% |
80,52% |
110,06% |
153,09% |
33,41% |
77,88% |
|
DF |
110,84% |
181,13% |
52,84% |
73,68% |
79,86% |
104,39% |
- |
- |
|
ES |
108,74% |
178,32% |
117,28% |
146,90% |
83,92% |
121,59% |
65,44% |
120,59% |
|
GO |
139,70% |
223,92% |
46,97% |
79,24% |
145,43% |
178,90% |
47,05% |
96,07% |
|
MA |
119,54% |
192,71% |
49,28% |
79,85% |
74,15% |
109,82% |
110,36% |
153,45% |
|
MG |
161,00% |
248,00% |
78,17% |
117,28% |
93,00% |
135,36% |
129,04% |
205,39% |
|
MS |
209,75% |
313,00% |
70,26% |
105,13% |
124,42% |
155,03% |
108,39% |
151,07% |
|
MT |
133,85% |
189,97% |
149,49% |
179,55% |
166,35% |
187,72% |
296,68% |
391,88% |
|
PA |
114,40% |
206,29% |
43,56% |
72,97% |
111,02% |
154,24% |
- |
- |
|
*PB |
105,38% |
173,85% |
42,46% |
71,64% |
78,33% |
114,85% |
65,13% |
98,95% |
|
PE |
130,95% |
207,94% |
40,85% |
71,77% |
93,00% |
119,32% |
45,98% |
94,64% |
|
PI |
111,97% |
182,63% |
48,48% |
78,89% |
59,44% |
92,10% |
73,99% |
131,99% |
|
PR |
120,06% |
197,38% |
48,70% |
68,98% |
171,91% |
208,99% |
42,23% |
84,75% |
|
RJ |
133,65% |
233,79% |
66,84% |
91,77% |
54,72% |
75,82% |
49,18% |
86,47% |
|
RN |
147,88% |
230,50% |
76,51% |
112,66% |
194,86% |
255,25% |
44,84% |
93,13% |
|
RO |
133,41% |
211,22% |
58,68% |
91,18% |
109,02% |
137,52% |
- |
- |
|
RS |
146,30% |
228,40% |
50,46% |
70,98% |
105,32% |
133,31% |
- |
- |
|
SC |
172,98% |
263,97% |
66,77% |
89,51% |
197,39% |
237,94% |
- |
- |
|
SE |
110,51% |
188,36% |
49,26% |
79,84% |
85,76% |
123,81% |
53,02% |
84,36% |
|
SP |
112,14% |
182,85% |
54,27% |
75,30% |
142,73% |
175,83% |
47,97% |
97,29% |
|
TO |
131,65% |
208,87% |
49,17% |
79,72% |
88,88% |
114,64% |
274,53% |
351,24% |
* MVA’s alteradas por este Convênio ICMS
ANEXO IX
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
|
UF |
Gasolina Automotiva |
Óleo Diesel |
GLP |
QAV |
||||
|
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
|
|
AL |
305,46% |
440,62% |
99,11% |
139,89% |
148,73% |
182,65% |
108,44% |
151,13% |
|
AM |
324,47% |
465,96% |
110,15% |
153,20% |
95,89% |
136,01% |
139,74% |
219,65% |
|
AP |
250,28% |
367,04% |
160,05% |
213,31% |
169,68% |
206,46% |
220,93% |
327,91% |
|
BA |
268,67% |
405,03% |
140,31% |
189,53% |
224,97% |
269,29% |
84,83% |
122,69% |
|
CE |
238,16% |
350,88% |
48,84% |
98,46% |
136,68% |
185,15% |
36,65% |
82,20% |
|
DF |
191,23% |
288,31% |
67,63% |
90,49% |
107,90% |
136,25% |
- |
- |
|
ES |
196,93% |
295,91% |
139,93% |
172,64% |
84,50% |
122,29% |
70,08% |
126,77% |
|
GO |
199,02% |
304,08% |
41,86% |
73,00% |
135,78% |
167,93% |
45,65% |
94,20% |
|
MA |
216,65% |
322,21% |
65,80% |
99,76% |
103,57% |
145,27% |
121,75% |
167,17% |
|
MG |
268,57% |
391,42% |
95,31% |
138,18% |
129,02% |
179,29% |
133,98% |
211,97% |
|
MS |
171,80% |
262,40% |
83,20% |
120,72% |
143,02% |
176,16% |
111,95% |
155,36% |
|
MT |
311,77% |
410,59% |
162,12% |
193,70% |
210,33% |
235,23% |
162,12% |
193,70% |
|
PA |
201,95% |
331,35% |
59,44% |
92,10% |
141,18% |
190,57% |
- |
- |
|
*PB |
194,24% |
292,32% |
58,38% |
90,82% |
111,36% |
154,65% |
76,10% |
112,16% |
|
PE |
233,88% |
345,18% |
53,52% |
87,22% |
130,48% |
161,91% |
48,97% |
98,62% |
|
PI |
191,06% |
288,08% |
63,46% |
96,94% |
85,60% |
123,62% |
81,35% |
141,80% |
|
PR |
215,15% |
325,88% |
62,43% |
84,58% |
178,31% |
216,27% |
45,73% |
94,84% |
|
RJ |
230,04% |
371,49% |
81,04% |
108,10% |
77,32% |
101,50% |
52,6% |
90,82% |
|
RN |
291,32% |
321,76% |
97,20% |
137,60% |
196,58% |
257,33% |
48,09% |
97,45% |
|
RO |
231,68% |
342,24% |
72,27% |
107,55% |
149,34% |
183,34% |
- |
- |
|
RS |
252,47% |
369,96% |
62,57% |
84,74% |
145,48% |
178,95% |
- |
- |
|
SC |
338,18% |
484,24% |
90,38% |
116,34% |
245,11% |
292,17% |
- |
- |
|
SE |
202,25% |
314,04% |
66,27% |
100,33% |
121,83% |
167,26% |
61,43% |
94,50% |
|
SP |
198,09% |
297,45% |
70,62% |
93,89% |
142,73% |
175,83% |
55,25% |
107,00% |
|
TO |
225,51% |
334,01% |
63,33% |
96,79% |
120,07% |
150,08% |
294,25% |
375,00% |
* MVA’s alteradas por este Convênio ICMS
ANEXO X
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS
|
UF |
Álcool hidratado |
||
|
Internas |
Interestaduais |
||
|
7% |
12% |
||
|
AL |
34,47% |
71,86% |
62,62% |
|
AM |
22,61% |
51,16% |
49,88% |
|
AP |
25,32% |
60,16% |
51,55% |
|
BA |
37,97% |
81,77% |
72,00% |
|
CE |
46,15% |
86,79% |
76,75% |
|
DF |
47,08% |
87,97% |
77,87% |
|
ES |
49,76% |
91,40% |
81,11% |
|
ES |
49,76% |
91,40% |
81,11% |
|
GO |
45,48% |
82,84% |
73,01% |
|
MA |
25,22% |
60,04% |
51,43% |
|
MG |
134,02% |
- |
183,01% |
|
MS |
71,94% |
119,75% |
107,94% |
|
MT |
170,35% |
257,18% |
257,18% |
|
PA |
31,53% |
81,70% |
71,93% |
|
*PB |
25,76% |
60,73% |
52,09% |
|
PE |
48,55% |
89,85% |
79,64% |
|
PI |
58,81% |
102,97% |
92,06% |
|
PR |
50,86% |
- |
61,89% |
|
RJ |
46,36% |
105,51% |
94,46% |
|
RN |
43,69% |
83,65% |
73,77% |
|
RS |
46,53% |
87,27% |
77,20% |
|
SC |
34,98% |
- |
67,38% |
|
SE |
21,43% |
59,98% |
51,38% |
|
SP |
36,17% |
- |
64,67% |
|
TO |
86,48% |
138,34% |
125,52% |
* MVA’s alteradas por este Convênio ICMS
Clausula terceira - Ficam convalidados os procedimentos adotados:
a) desde 16 e 20 de setembro de 2003 até a data da entrada em vigor deste convênio, pelo Estado da Bahia, em relação às margens de valor agregado da gasolina automotiva e óleo diesel, respec-tivamente, de que tratam o Anexo II do Convênio ICMS nº 03/99;
b) até a data de vigência deste convênio pelo Estado de Rondônia.
Cláusula quarta - Este convênio entra em vigor na data de sua publicação no Diário Oficial da União.