CONVÊNIO ICMS 158/06
Altera os Convênios ICMS 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 124ª reunião ordinária, realizada em Macapá, AP, no dia 15 de dezembro 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 seguinteC O N V Ê N I O
Cláusula primeira Os percentuais constantes dos Anexos I, II e III do Convênio ICMS 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 |
Interesta-duais |
Internas |
Interestaduais |
Internas |
Interesta-duais |
||
|
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 |
13,56% |
51,41% |
19,44% |
68,26% |
59,26% |
- |
- |
|
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 |
24,55% |
70,62% |
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 |
63,93% |
118,57% |
22,24% |
47,28% |
86,48% |
124,67% |
- |
- |
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 |
67,09% |
128,90% |
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 |
67,87% |
133,15% |
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 |
QAV |
||||
|
Internas |
Interesta-duais |
Internas |
Interesta-duais |
Internas |
Interesta-duais |
Internas |
Interesta-duais |
|
|
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 |
63,93% |
118,57% |
22,24% |
47,28% |
86,48% |
124,67% |
- |
- |
|
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 |
85,66% |
154,33% |
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 |
67,87% |
133,15% |
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% |
27,67% |
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 II, IV, VI, VII, VIII e IX do
Convênio ICMS 140/02, de 13 de dezembro de 2002, aplicáveis à unidade federada indicada, ficam alterados como segue: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 |
104,98% |
180,79% |
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 |
118,03% |
202,82% |
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 IV
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 |
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 |
101,97% |
176,67% |
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 |
112,60% |
195,28% |
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 VI
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 |
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 |
160,07% |
256,27% |
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 |
176,13% |
283,51% |
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 |
Interesta-duais |
Internas |
Interesta-duais |
Internas |
Interesta-duais |
Internas |
Interesta-duais |
|
|
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 |
133,64% |
220,06% |
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 |
118,03% |
202,82% |
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 |
QAV |
||||
|
Internas |
Interesta-duais |
Internas |
Interesta-duais |
Internas |
Interesta-duais |
Internas |
Interesta-duais |
|
|
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 |
129,74% |
214,71% |
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% |
|
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 |
100,02% |
170,30% |
42,24% |
61,64% |
137,72% |
170,13% |
42,23% |
84,75% |
|
RJ |
133,65% |
233,79% |
66,84% |
91,77% |
54,72% |
75,82% |
49,18% |
86,47% |
|
RN |
138,09% |
217,46% |
62,46% |
95,74% |
105,29% |
147,33% |
44,84% |
93,13% |
|
RO |
133,41% |
211,22% |
58,68% |
91,18% |
109,02% |
137,52% |
- |
- |
|
*RS |
112,60% |
195,28% |
43,89% |
63,52% |
135,94% |
168,11% |
- |
- |
|
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% |
25,95% |
51,75% |
|
SP |
87,74% |
150,31% |
48,60% |
68,87% |
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% |
* MVAs alteradas por este Convênio ICMS
ANEXO IX
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
|
UF |
Gasolina Automotiva |
Óleo Diesel |
GLP |
QAV |
||||
|
Internas |
Interesta-duais |
Internas |
Interesta-duais |
Internas |
Interesta-duais |
Internas |
Interesta-duais |
|
|
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 |
208,02% |
321,94% |
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 |
176,13% |
283,51% |
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
Cláusula terceira Ficam convalidados, até a data da entrada em vigor deste convênio, os procedimentos adotados desde 20 de novembro de 2006 pelos Estados do Amazonas 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.
Macapá, AP, 15 de dezembro de 2006.