ICMS
OPERAÇÕES COM COMBUSTÍVEIS E LUBRIFICANTES, DERIVADOS OU NÃO DE PETRÓLEO - MARGEM DE
VALOR AGREGADO - ALTERAÇÃO
RESUMO: O Convênio a seguir altera o Convênio ICMS nº 03/1999 (Bol. INFORMARE nº 22/1999) e o Convênio ICMS nº 140/2002 (Suplemento Especial nº 01/2003), acerca dos percentuais de margem de valor agregado para as operações com combustíveis e lubrificantes, derivados ou não de petróleo.
CONVÊNIO ICMS Nº 62, de 07.07.2006
(DOU de 12.07.2006)
Altera os Convênios ICMS nºs 03/99 e 140/02, 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 122ª reunião ordinária, realizada em Cuiabá, MT, no dia 7 de julho de 2006, 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 |
39,21% |
83,97% |
41,58% |
73,45% |
64,60% |
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 |
85,41% |
153,99% |
48,14% |
88,73% |
78,58% |
- |
- |
|
GO |
21,41% |
64,06% |
13,76% |
42,97% |
35,28% |
54,78% |
86,48% |
|
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 |
41,38% |
88,50% |
58,66% |
96,73% |
86,16% |
34,56% |
62,12% |
|
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 |
59,07% |
114,96% |
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 |
22,08% |
62,78% |
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 |
25,20% |
73,88% |
38,08% |
78,35% |
68,76% |
9,97% |
32,49% |
|
SC |
66,61% |
122,15% |
44,18% |
78,79% |
69,19% |
9,93% |
36,81% |
|
SE |
18,46% |
62,27% |
9,73% |
39,80% |
32,28% |
- |
- |
|
SP |
56,35% |
108,46% |
25,00% |
nihil |
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 |
Interesta-duais |
Internas |
Interesta-duais |
Internas |
Interesta-duais |
Internas |
Interesta-duais |
Internas |
|
|
AC |
101,12% |
166,51% |
41,13% |
84,29% |
136,32% |
180,65% |
41,45% |
76,22% |
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 |
72,78% |
136,68% |
13,80% |
37,10% |
95,61% |
135,68% |
29,76% |
56,34% |
214,30% |
|
DF |
68,25% |
124,34% |
31,09% |
48,97% |
73,88% |
97,59% |
9,94% |
46,58% |
30% |
|
ES |
143,33% |
233,33% |
45,86% |
65,75% |
116,07% |
160,32% |
- |
- |
151,58% |
|
GO |
56,46% |
111,43% |
17,54% |
33,56% |
106,72% |
134,91% |
28,47% |
54,78% |
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 |
96,03% |
161,38% |
45,36% |
75,13% |
126,43% |
157,31% |
- |
- |
179,90% |
|
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% |
168,96% |
|
PI |
69,15% |
125,54% |
26,08% |
51,90% |
53,40% |
84,82% |
100,00% |
100,00% |
30% |
|
*PR |
59,07% |
114,96% |
22,00% |
38,64% |
98,82% |
125,93% |
- |
68,69% |
30,00% |
|
RJ |
83,08% |
161,54% |
42,83% |
64,17% |
48,30% |
68,53% |
49,45% |
84,50% |
- |
|
RN |
68,67% |
124,90% |
14,86% |
38,38% |
84,19% |
121,92% |
- |
- |
201,67% |
|
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 |
61,57% |
124,41% |
23,42% |
40,25% |
135,93% |
168,10% |
30,70% |
57,47% |
- |
|
SC |
117,84% |
190,45% |
43,04% |
62,55% |
188,64% |
228,00% |
40,80% |
69,64% |
30% |
|
SE |
52,96% |
109,54% |
17,94% |
42,10% |
95,99% |
136,14% |
4,97% |
26,47% |
131,71% |
|
SP |
56,35% |
108,46% |
27,67% |
45,09% |
81,99% |
106,80% |
- |
- |
- |
|
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 |
Q AV |
||||
|
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 |
91,97% |
162,97% |
26,44% |
52,34% |
130,13% |
194,60% |
62,48% |
116,64% |
|
DF |
68,25% |
124,34% |
31,09% |
48,97% |
73,88% |
97,59% |
- |
- |
|
ES |
143,33% |
233,33% |
45,86% |
65,75% |
116,07% |
160,32% |
16,93% |
55,91% |
|
GO |
56,46% |
111,43% |
17,54% |
33,56% |
106,72% |
134,91% |
40,85% |
40,85% |
|
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 |
96,03% |
161,38% |
45,36% |
75,13% |
126,43% |
157,31% |
98,03% |
138,59% |
|
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 |
59,07% |
114,96% |
22,00% |
38,64% |
98,82% |
125,93% |
42,86% |
90,48% |
|
RJ |
83,08% |
161,54% |
42,83% |
64,17% |
48,30% |
68,53% |
42,37% |
77,96% |
|
RN |
90,00% |
153,33% |
37,96% |
66,21% |
102,61% |
144,11% |
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 |
61,57% |
124,41% |
23,42% |
40,25% |
135,93% |
168,10% |
- |
- |
|
SC |
117,84% |
190,45% |
43,04% |
63,87% |
188,64% |
236,90% |
40,80% |
65,12% |
|
SE |
52,96% |
109,54% |
17,94% |
42,10% |
95,99% |
136,14% |
19,01% |
43,38% |
|
SP |
56,35% |
108,46% |
27,62% |
45,09% |
81,99% |
106,80% |
40,76% |
87,69% |
|
TO |
84,86% |
146,48% |
26,67% |
52,61% |
84,06% |
109,15% |
258,06% |
331,39% |
| * MVAs alteradas por este Convênio ICMS | ||||||||
Cláusula segunda - Os percentuais constantes dos Anexos I, II, III, IV, V, VI,
VII, VIII e IX 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 |
72,58% |
136,41% |
9,62% |
32,07% |
|
DF |
64,91% |
119,88% |
9,94% |
46,58% |
|
ES |
152,71% |
246,18% |
- |
- |
|
GO |
45,95% |
97,23% |
54,78% |
86,48% |
|
MA |
76,36% |
135,14% |
18,98% |
32,18% |
|
MG |
169,61% |
259,48% |
27,02% |
54,90% |
|
MS |
93,52% |
158,02% |
34,56% |
62,12% |
|
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 |
106,64% |
179,25% |
- |
66,61% |
|
RJ |
83,37% |
161,96% |
0,00% |
23,46% |
|
RN |
73,435 |
131,24% |
13,31% |
36,51% |
|
RO |
85,15% |
146,87% |
9,62% |
36,42% |
|
*RS |
61,09% |
123,74% |
13,05% |
36,21% |
|
SC |
64,42% |
119,22% |
9,93% |
36,81% |
|
SE |
44,32% |
97,70% |
- |
- |
|
SP |
90,43% |
153,90% |
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 |
Interesta-duais |
Internas |
Interesta-duais |
Internas |
Interesta-duais |
Internas |
Interesta-duais |
|
|
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 |
146,47% |
137,63% |
35,82% |
63,64% |
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 |
237,78% |
362,71% |
55,54% |
76,75% |
116,07% |
160,32% |
- |
- |
|
GO |
89,28% |
155,78% |
23,71% |
40,58% |
106,72% |
134,91% |
28,47% |
54,78% |
|
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 |
175,45% |
267,27% |
59,16% |
91,76% |
126,43% |
157,31% |
- |
- |
|
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 |
106,64% |
179,25% |
32,10% |
50,12% |
98,82% |
125,93% |
- |
66,61% |
|
RJ |
158,61% |
269,45% |
54,99% |
78,15% |
48,30% |
68,53% |
50,13 |
85,34% |
|
RN |
148,38% |
231,17% |
39,57% |
68,16% |
84,19% |
121,92% |
- |
- |
|
RO |
164,68% |
252,91% |
46,28% |
76,24% |
108,54% |
136,98% |
- |
- |
|
*RS |
109,85% |
191,46% |
31,07% |
48,94% |
135,93% |
168,10% |
38,88% |
67,33% |
|
SC |
249,67% |
366,22% |
63,30% |
85,56% |
188,64% |
228,00% |
40,80% |
69,94% |
|
SE |
87,72% |
157,15% |
24,55% |
50,06% |
95,99% |
136,14% |
4,97% |
26,47% |
|
SP |
90,43% |
153,90% |
36,79% |
55,44% |
81,99% |
106,80% |
nihil |
nihil |
|
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 |
57,07% |
115,16% |
13,11% |
36,28% |
|
DF |
52,19% |
102,93% |
9,94% |
46,58% |
|
ES |
146,82% |
238,11% |
- |
- |
|
GO |
44,04% |
94,65% |
74,19% |
109,87% |
|
MA |
58,12% |
110,83% |
3,06% |
37,41% |
|
MG |
139,25% |
219,00% |
30,55% |
59,20% |
|
MS |
77,17% |
136,22% |
34,99% |
62,63% |
|
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 |
100,02% |
170,30% |
- |
68,65% |
|
RJ |
68,36% |
140,51% |
- |
25,76% |
|
RN |
55,92% |
107,90% |
18,44% |
42,70% |
|
RO |
68,24% |
124,33% |
- |
- |
|
RR |
77,47% |
136,63% |
15,01% |
38,57% |
|
*RS |
58,56% |
120,22% |
15,01% |
38,57% |
|
SC |
64,42% |
119,22% |
9,93% |
36,81% |
|
SE |
42,28% |
94,90% |
- |
- |
|
SP |
87,74% |
150,31% |
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 |
118,02% |
198,66% |
46,99% |
77,09% |
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 |
229,38% |
351,20% |
67,96% |
90,87% |
167,68% |
222,51% |
- |
- |
|
GO |
86,70% |
152,30% |
31,40% |
49,31% |
147,63% |
181,40% |
44,58% |
74,19% |
|
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 |
145,65% |
227,54% |
71,18% |
106,24% |
127,93% |
159,01% |
- |
- |
|
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 |
100,02% |
170,30% |
42,24% |
61,64% |
137,52% |
170,13% |
- |
68,65% |
|
RJ |
133,65% |
233,79% |
66,84% |
91,77% |
54,72% |
75,82% |
56,50% |
93,21% |
|
RN |
116,45% |
188,60% |
47,69% |
77,95% |
86,62% |
124,84% |
- |
- |
|
RO |
133,41% |
211,22% |
58,68% |
91,18% |
109,02% |
137,52% |
- |
- |
|
*RS |
104,63% |
184,21% |
43,89% |
63,52% |
135,94% |
168,11% |
36,71% |
64,71% |
|
SC |
172,98% |
263,97% |
66,77% |
89,51% |
197,39% |
237,94% |
- |
- |
|
SE |
84,96% |
153,37% |
32,85% |
60,06% |
134,08% |
182,02% |
18,13% |
42,33% |
|
SP |
87,74% |
150,31% |
48,60% |
68,87% |
142,73% |
175,83% |
nihil |
nihil |
|
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 |
117,78% |
198,33% |
14,66% |
38,15% |
|
DF |
106,66% |
175,54% |
9,94% |
46,58% |
|
ES |
282,38% |
423,81% |
- |
- |
|
GO |
79,94% |
143,17% |
74,19% |
109,87% |
|
MA |
121,00% |
194,67% |
90,37% |
153,83% |
|
MG |
237,85% |
350,47% |
32,94% |
62,12% |
|
MS |
142,50% |
223,34% |
40,75% |
69,57% |
|
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 |
159,84% |
251,13% |
- |
74,28% |
|
RJ |
134,02% |
234,32% |
0,00% |
29,29% |
|
RN |
117,33% |
189,78% |
18,52% |
42,79% |
|
RO |
132,02% |
209,36% |
0,00% |
0,00% |
|
*RS |
104,02% |
183,37% |
18,25% |
42,48% |
|
SC |
66,61% |
122,15% |
9,93% |
36,81% |
|
SE |
81,31% |
148,37% |
- |
- |
|
SP |
139,12% |
218,83% |
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 |
211,01% |
326,04% |
59,95% |
92,71% |
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 |
429,96% |
625,97% |
80,93% |
105,60% |
167,68% |
222,51% |
- |
- |
|
GO |
135,41% |
218,12% |
39,16% |
58,13% |
147,63% |
181,40% |
44,58% |
74,19% |
|
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 |
245,18% |
360,24% |
87,44% |
125,83% |
170,74% |
207,65% |
- |
- |
|
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 |
159,84% |
251,13% |
54,02% |
75,02% |
137,72% |
170,13% |
- |
74,28% |
|
RJ |
230,04% |
371,49% |
81,04% |
108,10% |
77,32% |
101,50% |
57,21% |
94,09% |
|
RN |
211,25% |
315,00% |
64,37% |
98,03% |
122,86% |
168,50% |
- |
- |
|
RO |
231,68% |
342,24% |
72,27% |
107,55% |
149,34% |
183,34% |
- |
|
|
*RS |
165,77% |
269,13% |
52,81% |
73,65% |
182,09% |
220,56% |
45,27% |
75,03% |
|
SC |
338,18% |
484,24% |
90,38% |
116,34% |
245,11% |
292,17% |
47,28% |
77,44% |
|
SE |
138,31% |
226,45% |
41,29% |
70,23% |
134,08% |
182,02% |
18,13% |
42,33% |
|
SP |
139,12% |
218,83% |
61,09% |
83,06% |
142,73% |
175,83% |
nihil |
nihil |
|
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 | 200,57% | 311,74% | 52,41% | 83,63% | 95,61% | 135,68% | 30,00% | 73,33% |
| DF | 132,40% | 209,87% | 43,78% | 63,39% | 73,88% | 97,59% | - | - |
| ES | 237,78% | 362,71% | 55,54% | 76,75% | 116,07% | 160,32% | 16,93% | 55,91% |
| GO | 86,70% | 152,30% | 31,40% | 49,31% | 147,63% | 181,40% | 50,26% | 50,26% |
| 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 | 175,45% | 267,27% | 59,16% | 91,76% | 126,43% | 157,31% | 104,06% | 145,86% |
| 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 | 106,64% | 179,25% | 32,10% | 50,12% | 98,82% | 125,93% | 39,17% | 85,73% |
| RJ | 158,61% | 269,45% | 54,99% | 78,15% | 48,30% | 68,53% | 45,69% | 82,11% |
| RN | 173,21% | 264,29% | 53,53% | 84,98% | 102,61% | 144,11% | 40,88% | 87,84% |
| RO | 164,68% | 252,91% | 46,28% | 76,24% | 108,54% | 136,98% | - | - |
| *RS | 109,85% | 191,46% | 31,07% | 48,94% | 135,93% | 168,10% | - | - |
| SC | 249,67% | 366,22% | 63,30% | 85,56% | 186,64% | 228,00% | - | - |
| SE | 87,72% | 157,15% | 24,55% | 50,06% | 95,99% | 136,14% | 19,01% | 43,38% |
| SP | 90,43% | 153,90% | 36,79% | 55,44% | 81,99% | 106,80% | 47,69% | 96,92% |
| TO | 159,75% | 246,34% | 38,70% | 67,10% | 84,06% | 109,15% | 276,91% | 354,11% |
|
* MVAs alteradas por este Convênio ICMS |
||||||||
ANEXO
VIII
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
|
UF |
Gasolina Automotiva |
Óleo Diesel |
GLP |
Q AV |
||||
|
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 |
142,25% |
231,85% |
63,32% |
96,77% |
110,06% |
153,09% |
33,41% |
77,88% |
|
DF |
110,84% |
181,13% |
52,84% |
73,68% |
79,86% |
104,39% |
- |
- |
|
ES |
229,38% |
351,20% |
67,96% |
90,87% |
167,68% |
222,51% |
24,72% |
66,30% |
|
GO |
86,70% |
152,30% |
31,40% |
49,31% |
147,63% |
181,40% |
50,26% |
50,26% |
|
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 |
145,65% |
227,54% |
71,18% |
106,24% |
127,93% |
159,01% |
107,14% |
149,56% |
|
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% |
ANEXO
IX
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
|
UF |
Gasolina Automotiva |
Óleo Diesel |
GLP |
Q AV |
||||
|
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 |
279,29% |
419,57% |
79,48% |
116,25% |
136,68% |
185,15% |
36,65% |
82,20% |
|
DF |
191,23% |
288,31% |
67,63% |
90,49% |
107,90% |
136,25% |
- |
- |
|
ES |
429,96% |
625,97% |
80,93% |
105,60% |
167,68% |
222,51% |
24,72% |
66,30% |
|
GO |
135,41% |
218,12% |
39,16% |
58,13% |
147,63% |
181,40% |
50,26% |
50,26% |
|
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 |
245,18% |
360,24% |
87,44% |
125,83% |
170,74% |
207,65% |
113,45% |
157,17% |
|
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 |
159,84% |
251,13% |
54,02% |
75,02% |
137,72% |
170,13% |
45,73% |
94,84% |
|
RJ |
230,04% |
371,49% |
81,04% |
108,10% |
77,32% |
101,50% |
52,6% |
90,82% |
|
RN |
242,37% |
356,50% |
80,80% |
117,84% |
145,14% |
195,35% |
48,09% |
97,45% |
|
RO |
231,68% |
342,24% |
72,27% |
107,55% |
149,34% |
183,34% |
- |
- |
|
*RS |
165,77% |
269,13% |
52,81% |
73,65% |
182,09% |
220,56% |
- |
- |
|
SC |
338,18% |
484,24% |
90,38% |
116,34% |
245,11% |
292,17% |
- |
- |
|
SE |
138,31% |
226,45% |
41,29% |
70,23% |
134,08% |
182,02% |
25,95% |
51,75% |
|
SP |
139,12% |
218,83% |
61,09% |
83,06% |
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% |
|
* MVAs 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 |
61,38% |
112,61% |
101,18% |
|
GO |
23,92% |
60,78% |
52,14% |
|
MA |
25,22% |
60,04% |
51,43% |
|
MG |
134,02% |
- |
183,01% |
|
MS |
177,18% |
254,25% |
235,21% |
|
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 |
50,41% |
101,27% |
90,45% |
|
SC |
34,98% |
- |
67,38% |
|
SE |
19,54% |
57,49% |
49,02% |
|
SP |
36,17% |
- |
64,67% |
|
TO |
86,48% |
138,34% |
125,52% |
| * MVA's alteradas por este Convênio ICMS | |||
Cláusula terceira - Ficam convalidados, até a data da entrada em vigor deste convênio, os procedimentos adotados desde 15 de junho de 2006 pelo Estado do Paraná e desde 1º de julho de 2006 pelos Estados do Mato Grosso do Sul e Rio Grande do Sul, no tocante às margens de valor agregado.
Cláusula quarta - Este Convênio entra em vigor na data de sua publicação no Diário Oficial da União.