ATO COTEPE/ICMS 24/17
ATO COTEPE/ICMS 24, DE 13 DE JULHO DE 2017
Publicado no DOU de 14.07.17.
Altera o Ato COTEPE/ICMS 42/13, que divulga as margens de valor agregado a que se refere a cláusula oitava do Convênio ICMS 110/07, que dispõe sobre o regime de substituição tributária nas operações com combustíveis e lubrificantes, derivados ou não de petróleo, e com outros produtos.
O Secretário-Executivo do Conselho Nacional de Política Fazendária - CONFAZ, no uso de suas atribuições que lhe confere o art. 12, XIII, do Regimento da Comissão Técnica Permanente do ICMS - COTEPE/ICMS, de 12 de dezembro de 1997, por este ato, torna público que a Comissão, na sua 168ª reunião ordinária, realizada nos dias 6 a 8 de junho de 2017, em Brasília, DF, com base no Convênio ICMS 110/07, de 28 de setembro de 2007, especialmente em sua cláusula oitava, decidiu:
Art. 1º Os dispositivos a seguir indicados do Ato COTEPE/ICMS 42/13, de 2 de outubro de 2013 passam a vigorar com a seguinte redação:
I – da alínea “a” do inciso I do art. 1º:
a) o caput:
“a) distribuidora de combustíveis e demais remetentes de outras unidades da Federação, os percentuais constantes nos seguintes anexos:”;
b) o item 5:
“5. Anexo XIII, em relação aos produtos nele indicados, se a distribuidora de combustíveis ou os remetentes de outras unidades da Federação realizarem operação sem computar no respectivo preço os valores da Contribuição para o PIS/PASEP e da COFINS;”;
II – o inciso II do art. 1º:
“II – quanto a lubrificantes derivados ou não de petróleo, na hipótese em que o sujeito passivo por substituição seja distribuidora de combustíveis, produtor nacional de lubrificantes, importador de lubrificantes e demais remetentes de outras unidades da Federação, dos percentuais constantes no Anexo XIV, em relação aos produtos nele indicados.”;
III – as Tabelas I a XIV, constante respectivamente dos Anexos I a XIV deste ato COTEPE/ICMS.
Art. 2º O Ato COTEPE/ICMS 42/13 será consolidado em texto único, nos termos atualmente vigentes e com as modificações feitas por este ato COTEPE/ICMS, e deverá ser republicado no Diário Oficial da União até o último dia do segundo mês subsequente ao da publicação deste Ato COTEPE/ICMS.
Art. 3º Este ato entra em vigor na data de sua publicação no Diário Oficial da União, produzindo efeitos a partir do primeiro dia do segundo mês subsequente ao da publicação.
MANUEL DOS ANJOS MARQUES TEIXEIRA
ANEXO I - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, I, "a", 1 – regra geral)
UF |
Gasolina Automotiva e Álcool Anidro |
Gasolina Automotiva Premium e Álcool Anidro |
Álcool Hidratado |
Óleo Combustível |
Gás Natural Veicular |
|||||||
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Interestaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
|||
7% |
12% |
Originado de Importação 4% |
||||||||||
AC |
39,21% |
83,97% |
39,21% |
83,97% |
41,58% |
73,45% |
64,60% |
- |
9,93% |
36,81% |
- |
- |
AL |
38,23% |
84,30% |
38,23% |
84,30% |
36,37% |
69,9% |
60,00% |
- |
16,28% |
40,10% |
- |
- |
AM |
39,60% |
86,14% |
39,60% |
86,14% |
34,69% |
67,01% |
58,03% |
72,40% |
- |
- |
- |
- |
AP |
37,39% |
83,19% |
37,39% |
83,19% |
55,06% |
92,27% |
81,94% |
98,47% |
30,00% |
73,33% |
- |
- |
BA |
45,40% |
101,60% |
46,57% |
109,27% |
15,74% |
32,40% |
25,37% |
32,19% |
18,37% |
47,31% |
- |
- |
CE |
23,41% |
69,05% |
23,41% |
69,05% |
34,17% |
66,37% |
57,43% |
- |
9,62% |
36,42% |
- |
- |
DF |
15,78% |
54,37% |
15,78% |
54,37% |
36,28% |
68,98% |
59,90% |
74,44% |
9,94% |
46,59% |
- |
- |
ES |
85,41% |
153,99% |
85,41% |
153,99% |
48,14% |
78,08% |
78,08% |
96,38% |
- |
- |
116,09% |
160,32% |
GO |
21,41% |
64,06% |
21,41% |
64,06% |
13,76% |
42,97% |
35,28% |
47,59% |
54,78% |
86,48% |
- |
- |
MA |
26,18% |
68,24% |
26,18% |
68,24% |
14,95% |
42,54% |
34,87% |
47,14% |
9,62% |
36,42% |
- |
- |
MG |
38,40% |
94,93% |
39,25% |
96,13% |
46,28% |
- |
49,69% |
63,29% |
24,33% |
51,62% |
53,00% |
- |
MS |
26,17% |
80,24% |
73,96% |
148,51% |
94,57% |
141,26% |
128,29% |
- |
59,96% |
92,72% |
- |
- |
MT |
69,67% |
124,93% |
69,67% |
124,93% |
114,64% |
184,10% |
184,10% |
- |
138,36% |
184,70% |
- |
- |
PA |
21,09% |
72,98% |
21,09% |
72,98% |
20,44% |
60,01% |
51,41% |
- |
30,00% |
56,63% |
- |
- |
PB |
18,09% |
61,77% |
- |
- |
15,45% |
39,44% |
31,94% |
43,94% |
22,29% |
49,13% |
137,98% |
- |
PE |
39,19% |
98,46% |
39,19% |
98,84% |
15,69% |
53,70% |
45,44% |
58,66% |
43,47% |
74,97% |
- |
- |
PI |
14,50% |
52,66% |
14,50% |
52,66% |
23,45% |
53,08% |
44,85% |
- |
11,89% |
34,81% |
- |
- |
PR |
26,69% |
75,96% |
26,69% |
75,96% |
30,00% |
- |
30,00% |
52,20% |
20,23% |
46,67% |
70,00% |
- |
RJ |
31,92% |
99,88% |
31,92% |
99,88% |
25,00% |
52,96% |
44,74% |
57,89% |
11,35% |
39,19% |
100,00% |
- |
RN |
30,86% |
84,31% |
80,79% |
154,64% |
8,20% |
30,68% |
23,66% |
38,49% |
20,48% |
46,92% |
- |
- |
RO |
40,98% |
90,51% |
40,98% |
90,51% |
21,40% |
48,55% |
44,37% |
57,49% |
29,91% |
57,47% |
- |
- |
RR |
17,80% |
47,25% |
17,80% |
47,25% |
20,00% |
48,81% |
40,81% |
- |
9,97% |
36,86% |
- |
- |
RS |
32,43% |
89,18% |
63,12% |
133,03% |
31,59% |
- |
65,43% |
80,47% |
9,96% |
34,09% |
- |
- |
SC |
20,49% |
60,66% |
20,49% |
60,66% |
18,52% |
- |
39,06% |
51,71% |
9,93% |
36,81% |
- |
- |
SE |
25,72% |
67,63% |
25,72% |
67,63% |
32,84% |
69,23% |
60,14% |
74,69% |
21,67% |
48,38% |
- |
- |
SP |
82,76% |
142,88% |
82,76% |
142,88% |
19,89% |
28,91% |
36,23% |
24,88% |
10,48% |
34,73% |
- |
- |
TO |
25,72% |
67,63% |
25,72% |
67,63% |
32,84% |
69,23% |
60,14% |
74,69% |
21,67% |
48,38% |
- |
- |
ANEXO II - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
(Art. 1º, I, "b", 1 – regra geral)
UF |
Gasolina Automotiva Comum |
Gasolina Automotiva Premium |
Óleo Diesel |
Óleo Diesel S10 |
GLP (P13) |
GLP |
Óleo Combustível |
Gás Natural Veicular |
||||||||
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
|
AC |
101,12% |
166,51% |
101,12% |
166,51% |
41,13% |
84,29% |
41,13% |
84,29% |
- |
- |
136,32% |
180,65% |
41,45% |
76,22% |
30,00% |
- |
AL |
84,30% |
145,79% |
84,30% |
145,79% |
19,34% |
45,54% |
19,34% |
45,54% |
- |
- |
92,76% |
119,05% |
30,31% |
57,00% |
168,96% |
- |
AM |
96,11% |
161,48% |
90,88% |
154,51% |
40,65% |
71,53% |
40,48% |
71,31% |
213,57% |
282,41% |
92,70% |
135,01% |
- |
- |
- |
- |
AP |
93,16% |
157,55% |
88,01% |
150,69% |
36,20% |
81,60% |
41,44% |
88,58% |
348,53% |
409,69% |
124,76% |
199,68% |
30,00% |
73,33% |
- |
- |
BA |
102,13%% |
180,74% |
111,78%% |
205,89% |
58,41% |
90,86% |
62,63% |
95,94% |
190,91%% |
230,58% |
103,37%% |
131,10% |
41,08% |
69,97% |
225,74% |
- |
CE |
69,94% |
132,80% |
69,94% |
132,80% |
19,16% |
43,56% |
19,16% |
43,56% |
- |
- |
95,61% |
138,55% |
29,76% |
58,24% |
107,26% |
122,43% |
DF |
59,19% |
112,25% |
59,19% |
112,25% |
12,23% |
27,54% |
12,23% |
27,54% |
73,88% |
97,59% |
73,88% |
97,59% |
9,94% |
46,59% |
30,00% |
- |
ES |
143,33% |
233,33% |
143,33% |
233,33% |
45,86% |
65,75% |
45,86% |
65,75% |
250,91% |
346,56% |
116,07% |
160,32% |
- |
- |
151,58% |
56,63% |
GO |
56,46% |
111,43% |
56,46% |
111,43% |
17,54% |
33,56% |
17,54% |
33,56% |
106,72% |
134,91% |
106,72% |
134,91% |
28,47% |
54,78% |
30,00% |
- |
MA |
75,19% |
133,59% |
75,19% |
133,59% |
26,76% |
54,59% |
26,76% |
54,59% |
68,25% |
105,18% |
68,25% |
105,18% |
- |
- |
30,00% |
- |
MG |
72,28% |
142,65% |
63,84% |
130,76% |
23,49% |
45,28% |
23,83% |
45,68% |
84,29% |
124,74% |
84,29% |
124,74% |
27,30% |
55,24% |
207,40% |
- |
MS |
83,20% |
161,71% |
145,86%%6% |
251,23% |
39,82% |
68,45% |
40,60 % |
69,40% |
256,65% |
305,28% |
110,12%% |
138,77% |
81,47% |
118,64% |
- |
- |
MT |
133,85% |
189,97% |
133,85% |
189,97% |
148,92% |
172,91% |
148,92% |
172,91% |
- |
- |
159,50% |
180,32% |
148,92% |
178,91% |
223,41% |
- |
PA |
68,00% |
140,00% |
68,00% |
140,00% |
37,92% |
66,17% |
37,92% |
66,17% |
- |
- |
97,38% |
137,81% |
30,00% |
56,63% |
30,00% |
- |
PB |
63,90% |
124,52% |
- |
- |
20,97% |
47,52% |
- |
- |
- |
- |
74,69% |
113,04% |
19,52% |
45,76% |
182,13% |
244,06% |
PE |
102,11% |
188,73% |
96,72% |
181,03% |
50,14% |
83,09% |
52,40% |
85,85% |
171,83% |
231,50% |
60,83% |
96,14% |
33,43% |
62,72% |
- |
- |
PI |
57,28% |
109,71% |
57,28% |
109,71% |
15,32% |
38,94% |
15,32% |
38,94% |
- |
- |
89,07% |
127,80% |
- |
- |
30,00% |
- |
PR |
70,05% |
136,18% |
70,05% |
136,18% |
35,04% |
53,45% |
35,04% |
53,45% |
- |
- |
147,41% |
181,15% |
- |
68,69% |
30,00% |
- |
RJ |
83,08% |
177,39% |
- |
- |
42,83% |
70,04% |
- |
- |
- |
- |
48,30% |
68,53% |
49,45% |
86,81% |
- |
- |
RN |
83,81% |
158,89% |
75,90% |
140,96% |
38,14% |
68,47% |
47,97% |
80,45% |
198,63% |
264,18% |
83,28% |
123,52% |
91,24% |
133,22% |
116,30% |
132,13% |
RO |
98,11% |
167,71% |
92,82% |
160,57% |
59,11% |
91,70% |
38,47% |
66,83% |
201,49% |
242,60% |
201,49% |
242,60% |
46,40% |
76,39% |
- |
- |
RR |
107,72% |
159,65% |
107,72% |
159,65% |
45,81% |
75,67% |
45,81% |
75,67% |
118,16% |
162,84% |
118,16% |
162,84% |
- |
- |
- |
- |
RS |
85,87% |
165,53% |
134,35% |
234,79% |
42,55% |
61,99% |
43,57% |
63,15% |
219,90% |
263,52% |
95,29% |
121,92% |
29,12% |
57,47% |
- |
- |
SC |
65,84% |
121,12% |
65,84% |
121,12% |
18,12% |
34,23% |
18,12% |
34,23% |
- |
- |
134,96% |
167,00% |
40,80% |
69,64% |
- |
- |
SE |
72,85% |
136,78% |
72,85% |
136,78% |
16,38% |
41,93% |
16,38% |
41,93% |
74,75% |
113,11% |
74,75% |
113,11% |
21,67% |
48,38% |
- |
- |
SP |
82,76% |
142,88% |
82,76% |
142,88% |
53,11% |
73,58% |
52,35% |
72,71% |
215,05% |
258,01% |
99,33% |
126,40% |
- |
- |
- |
- |
TO |
72,85% |
136,78% |
72,85% |
136,78% |
16,38% |
41,93% |
16,38% |
41,93% |
74,75% |
113,11% |
74,75% |
113,11% |
21,67% |
48,38% |
- |
- |
ANEXO III - OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEIS
(Art. 1º, I, "c", 1 – regra geral)
UF |
Gasolina Automotiva Comum |
Gasolina Automotiva Premium |
Óleo Diesel |
Óleo Diesel S10 |
GLP (P13) |
GLP |
QAV |
Álcool Hidratado |
||||||||
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
|
AC |
163,48% |
251,30% |
163,48% |
251,30% |
36,46% |
81,95% |
36,46% |
81,95% |
- |
- |
85,90% |
147,87% |
45,89% |
94,53% |
- |
- |
AL |
83,73% |
151,68% |
83,73% |
151,68% |
18,52% |
42,80% |
18,52% |
42,80% |
- |
- |
100,53% |
141,60% |
12,40% |
35,42% |
61,31% |
94,35% |
AM |
96,11% |
161,48% |
90,88% |
154,51% |
40,65% |
71,53% |
40,48% |
71,31% |
213,57% |
282,41% |
92,70% |
135,01% |
30,00% |
73,33% |
110,29% |
146,74% |
AP |
93,16% |
157,55% |
88,01% |
150,69% |
36,20% |
81,60% |
41,44% |
88,58% |
348,53% |
409,69% |
124,76% |
199,68% |
30,00% |
73,33% |
119,74% |
157,83% |
BA |
102,13% |
180,74% |
111,78% |
205,89% |
58,41% |
90,86% |
62,63% |
95,94% |
190,91% |
230,58% |
103,37% |
131,10% |
118,49% |
191,32% |
20,24% |
32,27% |
CE |
88,82% |
158,66% |
88,82% |
158,66% |
32,40% |
59,52% |
32,40% |
59,52% |
- |
- |
130,13% |
194,60% |
62,48% |
116,64% |
- |
- |
DF |
59,19% |
112,25% |
59,19% |
112,25% |
12,23% |
27,54% |
12,23% |
27,54% |
73,88% |
97,59% |
73,88% |
97,59% |
- |
- |
- |
- |
ES |
143,33% |
233,33% |
143,33% |
233,33% |
45,86% |
65,75% |
45,86% |
65,75% |
250,91% |
346,56% |
116,07% |
160,32% |
30,00% |
73,33% |
33,92% |
78,08% |
GO |
56,46% |
111,43% |
56,46% |
111,43% |
17,54% |
33,56% |
17,54% |
33,56% |
106,72% |
134,91% |
106,72% |
134,91% |
40,85% |
40,85% |
13,76% |
35,28% |
MA |
75,19% |
133,59% |
75,19% |
133,59% |
26,76% |
54,59% |
26,76% |
54,59% |
68,25% |
105,18% |
68,25% |
105,18% |
101,11% |
142,30% |
14,95% |
47,14% |
MG |
72,28% |
142,65% |
63,84% |
130,76% |
23,49% |
45,28% |
23,83% |
45,68% |
84,29% |
124,74% |
84,29% |
124,74% |
73,06% |
130,74% |
59,36% |
77,89% |
MS |
83,20% |
161,71% |
145,86% |
251,23% |
39,82% |
68,45% |
40,60% |
69,40% |
256,65% |
305,28% |
110,12% |
138,77% |
109,09% |
151,92% |
- |
- |
MT |
133,85% |
189,97% |
133,85% |
189,97% |
148,92% |
178,91% |
148,92% |
178,91% |
- |
- |
72,95% |
180,32% |
296,68% |
391,88% |
- |
- |
PA |
68,00% |
140,00% |
68,00% |
140,00% |
37,92% |
66,17% |
37,92% |
66,17% |
- |
- |
97,38% |
137,81% |
217,46% |
353,51% |
- |
- |
PB |
63,90% |
124,52% |
- |
- |
20,97% |
47,52% |
- |
- |
- |
- |
74,69% |
113,04% |
57,87% |
92,52% |
- |
- |
PE |
102,11% |
188,73% |
96,72% |
181,03% |
50,14% |
83,09% |
52,40% |
85,85% |
171,83% |
231,50% |
60,83% |
96,14% |
- |
- |
64,56% |
106,87% |
PI |
57,28% |
109,71% |
57,28% |
109,71% |
15,32% |
38,94% |
15,32% |
38,94% |
- |
- |
89,07% |
127,80% |
88,47% |
151,30% |
29,57% |
65,91% |
PR |
70,05% |
136,18% |
70,05% |
136,18% |
35,04% |
53,45% |
35,04% |
53,45% |
- |
- |
147,41% |
181,15% |
42,86% |
90,48% |
- |
- |
RJ |
83,08% |
77,39% |
- |
- |
42,83% |
70,04% |
- |
- |
- |
- |
48,30% |
68,53% |
42,37% |
63,64% |
- |
- |
RN |
83,81% |
158,89% |
75,90% |
140,96% |
38,14% |
68,47% |
47,97% |
80,45% |
198,63% |
264,18% |
83,28% |
123,52% |
25,34% |
43,25% |
||
RO |
98,11% |
167,71% |
92,82% |
160,57% |
59,11% |
91,70% |
38,47% |
66,83% |
201,49% |
242,60% |
201,49% |
242,60% |
39,96% |
86,62% |
97,08% |
134,37% |
RR |
156,38% |
220,48% |
156,38% |
220,48% |
82,26% |
119,59% |
82,26% |
119,59% |
172,69% |
228,55% |
172,69% |
228,55% |
68,16% |
124,22% |
- |
- |
RS |
85,87% |
165,53% |
134,35% |
234,79% |
42,55% |
61,99% |
43,57% |
63,15% |
219,90% |
263,52% |
95,29% |
121,92% |
- |
- |
137,86% |
199,03% |
SC |
65,84% |
121,12% |
65,84% |
121,12% |
18,12% |
34,23% |
18,12% |
34,23% |
- |
- |
134,96% |
167,00% |
40,76% |
87,69% |
- |
- |
SE |
72,85% |
136,78% |
72,85% |
136,78% |
16,38% |
41,93% |
16,38% |
41,93% |
74,75% |
113,11% |
74,75% |
113,11% |
72,75% |
100,87% |
- |
- |
SP |
82,76% |
142,88% |
82,76% |
142,88% |
53,11% |
73,58% |
52,35% |
72,71% |
215,05% |
258,01% |
99,33% |
126,40% |
40,76% |
87,69% |
19,89% |
24,88% |
TO |
72,85% |
136,78% |
72,85% |
136,78% |
16,38% |
41,93% |
16,38% |
41,93% |
74,75% |
113,11% |
72,75% |
113,11% |
72,75% |
100,87% |
- |
- |
ANEXO IV - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, I, "a", 2 – CIDE não computada no preço pelo produtor nacional)
UF |
Gasolina Automotiva Comum e Álcool Anidro |
Gasolina Automotiva Premium e Álcool Anidro |
Óleo Combustível |
|||
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
|
AC |
- |
- |
- |
- |
- |
- |
AL |
62,35% |
122,40% |
62,35% |
122,40% |
24,46% |
49,96% |
AM |
61,24% |
114,99% |
61,24% |
114,99% |
- |
- |
AP |
59,51% |
112,68% |
59,51% |
112,68% |
30,00% |
73,33% |
BA |
92,17% |
169,69% |
128,32% |
226,47% |
18,37% |
42,61% |
CE |
50,12% |
105,64% |
50,12% |
105,64% |
9,62% |
33,68% |
DF |
29,93% |
73,24% |
29,93% |
73,24% |
9,94% |
46,59% |
ES |
152,71% |
246,18% |
152,71% |
246,18% |
- |
- |
GO |
45,95% |
97,23% |
45,95% |
97,23% |
54,78% |
86,48% |
MA |
76,36% |
135,14% |
76,36% |
135,14% |
18,98% |
32,18% |
MG |
46,56% |
106,42% |
45,95% |
105,56% |
24,33% |
51,62% |
MS |
40,67% |
100,96% |
93,96% |
177,08% |
34,56% |
62,12% |
MT |
74,26% |
142,01% |
74,26% |
142,01% |
129,72% |
175,77% |
PA |
67,86% |
139,80% |
67,86% |
139,80% |
- |
- |
PB |
64,05% |
124,73% |
64,05% |
113,05% |
22,69% |
49,62% |
PE |
56,14% |
123,06% |
56,14% |
123,06% |
43,47% |
74,97% |
PI |
28,03% |
70,71% |
28,03% |
70,71% |
11,89% |
34,81% |
PR |
55,33% |
115,74% |
55,33% |
115,74% |
- |
66,61% |
RJ |
83,37% |
177,83% |
83,37% |
177,83% |
- |
25,00% |
RN |
41,35% |
99,09% |
41,35% |
99,09% |
20,48% |
46,92% |
RO |
63,14% |
120,46% |
63,14% |
120,46% |
19,59% |
44,08% |
RR |
39,44% |
61,62% |
39,44% |
61,62% |
- |
- |
RS |
57,81% |
125,44% |
94,39% |
177,69% |
9,96% |
34,09% |
SC |
35,77% |
81,02% |
35,77% |
81,02% |
9,93% |
36,81% |
SE |
41,09% |
93,27% |
41,09% |
93,27% |
21,67% |
48,38% |
SP |
92,69% |
156,07% |
92,69% |
156,07% |
18,73% |
44,80% |
TO |
41,09% |
93,27% |
41,09% |
93,27% |
21,67% |
48,38% |
ANEXO V - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
(Art. 1º, I, "b", 2 – CIDE não computada no preço pelo produtor nacional)
UF |
Gasolina Automotiva Comum |
Gasolina Automotiva Premium |
Óleo Diesel |
Óleo Diesel S10 |
GLP (P13) |
GLP |
Óleo Combustível |
|||||||
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
|
AC |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
AL |
108,40% |
185,47% |
108,40% |
185,47% |
21,26% |
46,10% |
21,26% |
46,10% |
- |
- |
100,53% |
141,60% |
24,46% |
49,95% |
AM |
120,88% |
194,50% |
114,99% |
186,65% |
52,42% |
85,87% |
51,75% |
85,07% |
213,57% |
282,41% |
92,70% |
135,01% |
- |
- |
AP |
118,50% |
191,34% |
112,68% |
183,57% |
47,89% |
97,19% |
52,67% |
103,56% |
348,53% |
409,69% |
124,76% |
199,68% |
30,00% |
73,33% |
BA |
214,37% |
290,19% |
214,37% |
299,38% |
60,31% |
101,51% |
69,18% |
105,33% |
160,22% |
199,36% |
85,44% |
110,72% |
41,08% |
69,97% |
CE |
108,21% |
185,22% |
108,21% |
185,22% |
21,64% |
46,55% |
21,64% |
46,55% |
- |
- |
95,61% |
138,55% |
35,44% |
65,17% |
DF |
79,33% |
139,11% |
79,33% |
139,11% |
14,48% |
30,09% |
14,48% |
30,09% |
73,88% |
97,59% |
73,88% |
97,59% |
9,94% |
46,59% |
ES |
237,78% |
362,71% |
237,78% |
362,71% |
55,54% |
76,75% |
55,54% |
76,75% |
250,91% |
346,52% |
116,07% |
160,32% |
- |
- |
GO |
89,28% |
155,78% |
89,28% |
155,78% |
23,71% |
40,58% |
23,71% |
40,58% |
106,72% |
134,91% |
106,72% |
134,91% |
28,47% |
54,78% |
MA |
152,69% |
236,92% |
152,69% |
236,92% |
40,79% |
71,70% |
40,79% |
71,70% |
68,25% |
105,18% |
68,25% |
105,18% |
81,11% |
141,48% |
MG |
81,46% |
155,58% |
70,75% |
140,49% |
26,71% |
49,07% |
26,90% |
49,30% |
84,29% |
124,74% |
84,29% |
124,74% |
27,30% |
55,24% |
MS |
92,70% |
175,29% |
158,61% |
269,44% |
43,28% |
72,62% |
43,93% |
73,41% |
256,65% |
305,28% |
110,12% |
138,77% |
- |
- |
MT |
142,38% |
215,27% |
142,38% |
215,27% |
139,52% |
169,71% |
139,52% |
169,71% |
117,99% |
138,90% |
117,99% |
138,90% |
81,47% |
118,64% |
PA |
136,60% |
237,99% |
136,60% |
237,99% |
35,39% |
63,12% |
35,39% |
63,12% |
- |
- |
99,33% |
140,16% |
- |
- |
PB |
134,80% |
221,64% |
- |
- |
34,49% |
64,01% |
- |
- |
- |
- |
74,69% |
113,04% |
20,98% |
47,54% |
PE |
113,90% |
205,57% |
108,19% |
197,42% |
54,54% |
88,46% |
56,87% |
91,30% |
171,83% |
231,50% |
60,83% |
96,14% |
33,43% |
62,72% |
PI |
76,51% |
135,34% |
76,51% |
135,34% |
17,68% |
41,78% |
17,68% |
41,78% |
- |
- |
89,07% |
127,80% |
- |
- |
PR |
115,47% |
199,26% |
115,47% |
199,26% |
43,60% |
63,18% |
43,60% |
63,18% |
- |
- |
147,41% |
181,15% |
- |
66,61% |
RJ |
158,61% |
291,83% |
158,61% |
291,83% |
54,99% |
84,51% |
54,99% |
84,51% |
- |
- |
48,30% |
68,53% |
50,13% |
87,66% |
RN |
93,64% |
172,73% |
93,64% |
172,73% |
41,80% |
72,93% |
51,89% |
85,23% |
198,63% |
264,18% |
83,28% |
123,52% |
56,82% |
91,24% |
RO |
123,48% |
202,00% |
117,52% |
193,95% |
73,62% |
109,18% |
48,92% |
79,42% |
201,49% |
242,60% |
201,49% |
242,60% |
31,35% |
58,25% |
RR |
132,49% |
192,67% |
131,83% |
191,79% |
57,58% |
90,01% |
57,08% |
89,43% |
118,16% |
162,84% |
118,10% |
178,80% |
- |
- |
RS |
108,96% |
198,51% |
163,46% |
276,37% |
54,24% |
75,27% |
54,75% |
75,85% |
219,90% |
263,52% |
95,29% |
121,92% |
29,12% |
57,47% |
SC |
87,63% |
150,18% |
87,63% |
150,18% |
20,47% |
36,90% |
20,47% |
36,90% |
- |
- |
134,96% |
167,00% |
40,80% |
69,64% |
SE |
94,73% |
166,75% |
94,73% |
166,75% |
37,72% |
56,50% |
37,92% |
56,72% |
191,80% |
231,59% |
82,30% |
107,15% |
82,30% |
107,15% |
SP |
92,69% |
156,07% |
92,69% |
156,07% |
57,36% |
78,39% |
56,37% |
77,26% |
215,05% |
258,01% |
99,33% |
126,40% |
- |
- |
TO |
94,73% |
166,75% |
94,73% |
166,75% |
37,72% |
56,50% |
37,92% |
56,72% |
191,80% |
231,59% |
82,30% |
107,15% |
82,30% |
107,15% |
ANEXO VI - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, I, "a", 3 – PIS/PASEP e COFINS não computadas no preço pelo produtor nacional)
UF |
Gasolina Automotiva Comum e Álcool Anidro |
Gasolina Automotiva Premium e Álcool Anidro |
Óleo Combustível |
|||
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
|
AC |
- |
- |
- |
- |
- |
- |
AL |
60,07% |
119,27% |
60,07% |
119,27% |
40,07% |
68,76% |
AM |
65,19% |
120,25% |
65,19% |
120,25% |
- |
- |
AP |
63,56% |
118,09% |
63,56% |
118,09% |
30,00% |
73,33% |
BA |
134,19% |
245,65% |
139,43% |
261,04% |
21,68% |
46,57% |
CE |
48,01% |
102,76% |
48,01% |
102,76% |
13,11% |
37,94% |
DF |
37,55% |
83,41% |
37,55% |
83,41% |
25,41% |
67,21% |
ES |
146,82% |
238,11% |
146,82% |
238,11% |
- |
- |
GO |
44,04% |
94,65% |
44,04% |
94,65% |
74,19% |
109,87% |
MA |
58,12% |
110,83% |
58,12% |
110,83% |
3,06% |
37,41% |
MG |
75,73% |
147,51% |
68,80% |
137,74% |
40,14% |
70,90% |
MS |
64,72% |
135,32% |
127,12% |
224,45% |
34,99% |
62,63% |
MT |
69,67% |
162,03% |
69,67% |
162,03% |
138,44% |
179,76% |
PA |
54,53% |
120,76% |
54,53% |
120,76% |
- |
- |
PB |
47,98% |
102,71% |
47,98% |
92,18% |
27,91% |
55,99% |
PE |
86,83% |
166,89% |
86,83% |
166,89% |
59,32% |
94,29% |
PI |
35,28% |
80,38% |
35,28% |
80,38% |
14,99% |
38,54% |
PR |
60,45% |
122,85% |
60,45% |
122,85% |
- |
68,65% |
RJ |
68,36% |
155,09% |
68,36% |
155,09% |
- |
25,00% |
RN |
66,41% |
134,38% |
66,41% |
134,38% |
35,80% |
65,61% |
RO |
67,19% |
125,93% |
67,19% |
125,93% |
34,58% |
62,15% |
RR |
77,47% |
136,63% |
77,47% |
136,63% |
15,01% |
38,57% |
RS |
61,60% |
130,86% |
99,06% |
184,37% |
23,94% |
51,14% |
SC |
44,05% |
92,06% |
44,05% |
92,06% |
9,93% |
36,81% |
SE |
49,36% |
104,60% |
49,36% |
104,60% |
25,41% |
52,94% |
SP |
127,48% |
202,31% |
127,48% |
202,31% |
19,11% |
45,25% |
TO |
49,36% |
99,15% |
49,36% |
99,15% |
25,41% |
67,21% |
ANEXO VII - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
(Art. 1º, I, "b", 3 – PIS/PASEP e COFINS não computadas no preço pelo produtor nacional)
UF |
Gasolina Automotiva Comum |
Gasolina Automotiva Premium |
Óleo Diesel |
Óleo Diesel S10 |
GLP (P13) |
GLP |
Óleo Combustível |
|||||||
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
|
AC |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
AL |
121,90% |
203,97% |
121,90% |
203,97% |
33,39% |
60,71% |
33,39% |
60,71% |
- |
- |
139,49% |
188,54% |
40,07% |
68,76% |
AM |
126,28% |
201,71% |
120,52% |
193,66% |
52,25% |
85,67% |
51,59% |
84,87% |
274,97% |
357,28% |
114,26% |
161,30% |
- |
- |
AP |
124,06% |
198,75% |
118,09% |
190,78% |
47,72% |
96,96% |
52,51% |
103,35% |
436,31% |
509,44% |
148,70% |
231,60% |
30,00% |
73,33% |
BA |
155,63% |
284,14% |
161,35% |
291,34% |
65,26% |
101,51% |
69,18% |
105,33% |
160,22% |
199,36% |
85,44% |
110,72% |
30,48% |
57,64% |
CE |
105,17% |
181,06% |
105,17% |
181,06% |
32,48% |
59,61% |
32,48% |
59,61% |
- |
- |
110,06% |
156,17% |
38,84% |
69,32% |
DF |
90,25% |
153,66% |
90,25% |
153,66% |
24,28% |
41,23% |
24,28% |
41,23% |
97,16% |
124,05% |
97,16% |
124,05% |
25,41% |
67,21% |
ES |
229,38% |
351,20% |
229,38% |
351,20% |
67,96% |
90,87% |
67,96% |
90,87% |
311,85% |
405,78% |
167,68% |
222,51% |
- |
- |
GO |
86,70% |
152,30% |
86,70% |
152,30% |
31,40% |
49,31% |
31,40% |
49,31% |
147,63% |
181,40% |
147,63% |
181,40% |
44,58% |
74,19% |
MA |
119,54% |
192,71% |
119,54% |
192,71% |
49,28% |
82,05% |
49,28% |
82,05% |
74,15% |
112,38% |
74,15% |
113,38% |
86,59% |
148,79% |
MG |
113,50% |
200,71% |
93,76% |
172,90% |
41,27% |
66,20% |
40,73% |
65,56% |
112,39% |
159,01% |
112,39% |
159,01% |
43,48% |
74,98% |
MS |
125,65% |
222,35% |
202,82% |
332,60% |
58,85% |
91,39% |
58,79% |
91,31% |
314,93% |
371,51% |
129,07% |
160,31% |
84,40% |
122,17% |
MT |
133,85% |
189,97% |
133,85% |
189,97% |
149,49% |
179,55% |
149,49% |
179,55% |
- |
- |
167,35% |
187,72% |
149,49 |
179,55% |
PA |
114,40% |
206,29% |
114,40% |
206,29% |
43,56% |
72,97% |
43,56% |
72,97% |
- |
- |
111,02% |
154,24% |
- |
- |
PB |
105,38% |
181,34% |
- |
- |
42,46% |
73,73% |
- |
- |
- |
- |
78,33% |
117,48% |
25,02% |
52,46% |
PE |
155,93% |
265,61% |
149,10% |
255,86% |
74,85% |
113,23% |
77,48% |
116,44% |
217,57% |
287,28% |
75,82% |
114,41% |
48,17% |
80,69% |
PI |
86,86% |
149,15% |
86,86% |
149,15% |
27,96% |
54,17% |
27,96% |
54,17% |
- |
- |
118,02% |
162,67% |
- |
- |
PR |
120,93% |
206,85% |
120,93% |
206,85% |
57,44% |
78,91% |
57,44% |
78,91% |
- |
- |
148,25% |
182,10% |
- |
68,65% |
RJ |
133,65% |
254,02% |
133,65% |
254,02% |
66,84% |
98,62% |
66,84% |
98,62% |
- |
- |
54,72% |
75,82% |
56,50% |
95,63% |
RN |
127,95% |
221,06% |
127,95% |
221,06% |
58,41% |
93,18% |
80,35% |
119,94% |
249,08% |
325,71% |
101,12% |
145,27% |
76,76% |
115,55% |
RO |
129,03% |
209,49% |
122,92% |
201,24% |
73,41% |
108,92% |
48,77% |
79,24% |
240,82% |
287,29% |
240,82% |
287,29% |
47,82% |
78,10% |
RR |
137,89% |
199,88% |
137,36% |
198,80% |
57,41% |
89,81% |
56,92% |
89,23% |
179,56% |
237,71% |
139,66% |
205,09% |
- |
|
RS |
113,98% |
205,69% |
169,80% |
285,42% |
54,07% |
75,08% |
54,59% |
75,67% |
274,34% |
325,38% |
113,63% |
142,76% |
45,54% |
77,49% |
SC |
99,52% |
166,02% |
99,52% |
166,02% |
30,66% |
48,48% |
30,66% |
48,48% |
- |
- |
178,76% |
216,77% |
- |
- |
SE |
106,58% |
182,99% |
106,58% |
182,99% |
28,88% |
48,99% |
28,88% |
48,99% |
98,15% |
141,65% |
98,15% |
141,65% |
36,93% |
66,99% |
SP |
127,48% |
202,31% |
127,48% |
202,31% |
76,76% |
100,39% |
74,59% |
97,93% |
266,53% |
258,01% |
117,24% |
146,75% |
- |
- |
TO |
106,58% |
182,99% |
106,58% |
182,99% |
28,88% |
48,99% |
28,88% |
48,99% |
98,15% |
141,65% |
98,15% |
141,65% |
36,93% |
66,99% |
ANEXO VIII - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, I, "a", 4 – PIS/PASEP, COFINS e CIDE não computadas no preço pelo produtor nacional)
UF |
Gasolina Automotiva Comum e Álcool Anidro |
Gasolina Automotiva Premium e Álcool Anidro |
Óleo Combustível |
|||
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
|
AC |
- |
- |
- |
- |
- |
- |
AL |
103,62% |
178,93% |
103,62% |
178,93% |
40,07% |
68,76% |
AM |
89,73% |
152,98% |
89,73% |
152,98% |
- |
- |
AP |
88,98% |
151,98% |
88,98% |
151,98% |
30,00% |
73,33% |
BA |
174,01% |
307,94% |
185,34% |
327,32% |
47,56% |
77,79% |
CE |
88,18% |
157,78% |
88,18% |
157,78% |
14,66% |
39,83% |
DF |
58,00% |
110,67% |
58,00% |
110,67% |
25,41% |
67,21% |
ES |
282,38% |
423,81% |
282,38% |
423,81% |
- |
- |
GO |
79,94% |
143,17% |
79,94% |
143,17% |
74,19% |
109,87% |
MA |
121,00% |
194,67% |
121,00% |
194,67% |
90,37% |
153,83% |
MG |
89,10% |
166,34% |
78,73% |
151,74% |
40,14% |
70,90% |
MS |
75,37% |
150,53% |
141,80% |
245,43% |
89,82% |
128,70% |
MT |
191,54% |
284,88% |
191,54% |
284,88% |
150,43% |
198,99% |
PA |
114,22% |
206,03% |
114,22% |
206,03% |
- |
- |
PB |
105,57% |
181,60% |
105,57% |
166,97% |
28,34% |
56,51% |
PE |
100,84% |
186,92% |
100,84% |
186,92% |
59,32% |
94,29% |
PI |
54,60% |
106,13% |
54,60% |
106,13% |
17,04% |
41,01% |
PR |
96,72% |
173,23% |
96,72% |
173,23% |
- |
74,28% |
RJ |
134,02% |
254,58% |
134,02% |
254,58% |
- |
25,00% |
RN |
77,58% |
150,12% |
77,58% |
150,12% |
35,80% |
65,61% |
RO |
92,45% |
160,06% |
92,45% |
160,06% |
34,58% |
62,15% |
RR |
67,93% |
114,09% |
67,93% |
114,09% |
- |
- |
RS |
85,15% |
164,50% |
128,07% |
225,81% |
23,94% |
51,14% |
SC |
66,44% |
121,92% |
66,44% |
121,92% |
9,93% |
36,81% |
SE |
71,57% |
135,03% |
71,57% |
135,03% |
25,41% |
52,94% |
SP |
143,06% |
223,02% |
143,06% |
223,02% |
24,26% |
51,54% |
TO |
71,57% |
135,03% |
71,57% |
135,03% |
25,41% |
52,94% |
ANEXO IX - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
(Art. 1º, I, "b", 4 – PIS/PASEP, COFINS e CIDE não computadas no preço pelo produtor nacional)
UF |
Gasolina Automotiva Comum |
Gasolina Automotiva Premium |
Óleo Diesel |
Óleo Diesel S10 |
GLP (P13) |
GLP |
Óleo Combustível |
|||||||
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
|
AC |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
AL |
158,92% |
254,68% |
158,92% |
254,68% |
36,87% |
64,91% |
36,87% |
64,91% |
- |
- |
139,49% |
188,54% |
40,07% |
68,76% |
AM |
159,91% |
246,55% |
152,98% |
237,31% |
66,12% |
102,59% |
64,81% |
100,98% |
274,97% |
357,28% |
114,26% |
161,30% |
- |
- |
AP |
158,88% |
245,18% |
151,98% |
235,97% |
61,57% |
115,43% |
65,66% |
120,87% |
436,31% |
509,44% |
148,70% |
231,60% |
30,00% |
73,33% |
BA |
174,01% |
307,94% |
185,34% |
327,32% |
81,80% |
126,29% |
85,47% |
131,05% |
160,22% |
199,36% |
85,44% |
110,72% |
47,56% |
77,79% |
CE |
163,68% |
261,20% |
163,68% |
261,20% |
35,55% |
63,31% |
35,55% |
63,31% |
- |
- |
136,68% |
188,63% |
41,67% |
72,77% |
DF |
119,74% |
192,99% |
119,74% |
192,99% |
27,05% |
44,37% |
27,05% |
44,37% |
97,16% |
124,05% |
97,16% |
124,05% |
25,41% |
67,21% |
ES |
429,96% |
625,97% |
429,96% |
625,97% |
80,93% |
105,60% |
80,93% |
105,60% |
311,85% |
405,78% |
167,68% |
222,51% |
- |
- |
GO |
135,41% |
218,12% |
135,41% |
218,12% |
39,16% |
58,13% |
39,16% |
58,13% |
147,63% |
181,40% |
147,63% |
181,40% |
44,58% |
74,19% |
MA |
216,65% |
322,21% |
216,65% |
322,21% |
65,80% |
102,20% |
65,80% |
102,20% |
103,57% |
148,26% |
103,57% |
148,26% |
90,37% |
153,83% |
MG |
127,78% |
220,82% |
103,50% |
186,62% |
45,49% |
71,17% |
44,71% |
70,24% |
112,39% |
159,01% |
112,39% |
159,01% |
43,48% |
74,98% |
MS |
140,23% |
243,19% |
222,40% |
360,57% |
63,34% |
96,79% |
63,04% |
96,43% |
314,93% |
371,51% |
129,07% |
160,31% |
- |
- |
MT |
311,77% |
410,59% |
311,77% |
410,59% |
162,12% |
193,70% |
162,12% |
193,70% |
- |
- |
210,33% |
235,23% |
162,12% |
193,70% |
PA |
201,95% |
331,35% |
201,95% |
331,35% |
59,44% |
92,10% |
59,44% |
92,10% |
- |
- |
141,18% |
190,57% |
- |
- |
PB |
194,24% |
303,07% |
- |
- |
58,38% |
93,15% |
- |
- |
- |
- |
111,36% |
157,76% |
26,55% |
54,33% |
PE |
175,12% |
293,04% |
167,79% |
282,55% |
80,85% |
120,55% |
83,57% |
123,87% |
217,57% |
287,28% |
75,82% |
114,41% |
48,17% |
80,69% |
PI |
114,64% |
186,19% |
114,64% |
186,19% |
30,87% |
57,68% |
30,87% |
57,68% |
- |
- |
118,02% |
162,67% |
- |
- |
PR |
172,89% |
279,01% |
172,89% |
279,01% |
67,42% |
90,25% |
67,42% |
90,25% |
- |
- |
195,82% |
236,16% |
- |
74,28% |
RJ |
230,04% |
400,06% |
230,04% |
400,06% |
81,04% |
115,52% |
81,04% |
115,52% |
- |
- |
77,32% |
101,50% |
57,21% |
96,51% |
RN |
143,27% |
242,63% |
143,27% |
242,63% |
63,24% |
99,07% |
86,20% |
127,07% |
249,08% |
325,71% |
101,12% |
145,27% |
76,76% |
115,55% |
RO |
163,63% |
256,25% |
156,60% |
246,75% |
90,78% |
129,85% |
60,90% |
93,86% |
240,82% |
287,29% |
240,82% |
287,29% |
47,82% |
78,10% |
RR |
171,52% |
244,72% |
169,82% |
242,45% |
71,28% |
106,73% |
70,14% |
105,34% |
179,56% |
237,71% |
139,66% |
205,09% |
- |
- |
RS |
145,17% |
250,24% |
209,11% |
341,59% |
67,81% |
90,70% |
67,63% |
90,48% |
274,34% |
325,38% |
113,63% |
142,76% |
45,54% |
77,49% |
SC |
131,93% |
209,24% |
131,93% |
209,24% |
33,54% |
51,75% |
33,54% |
51,75% |
- |
- |
178,76% |
216,77% |
47,28% |
77,44% |
SE |
138,31% |
226,45% |
138,31% |
226,45% |
31,75% |
60,67% |
31,75% |
60,67% |
98,15% |
141,65% |
98,15% |
141,65% |
36,93% |
66,99% |
SP |
143,06% |
223,02% |
143,06% |
223,02% |
82,45% |
106,83% |
79,89% |
103,93% |
266,53% |
258,01% |
117,24% |
146,75% |
- |
- |
TO |
138,61% |
226,86% |
138,61% |
226,86% |
31,75% |
60,67% |
31,75% |
60,67% |
98,15% |
141,65% |
98,15% |
141,65% |
36,93% |
66,99% |
ANEXO X - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
(Art. 1º, I, "c", 2 – exigibilidade suspensa ou sem pagamento de CIDE pelo importador)
UF |
Gasolina Automotiva Comum |
Gasolina Automotiva Premium |
Óleo Diesel |
Óleo Diesel S10 |
GLP (P13) |
GLP |
QAV |
Álcool Hidratado |
||||||||
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
Internas |
Inter- estaduais |
|
AC |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
||
AL |
108,40% |
185,47% |
108,40% |
185,47% |
21,26% |
46,10% |
21,26% |
46,10% |
- |
- |
100,53% |
141,60% |
12,40% |
35,42% |
- |
- |
AM |
120,88% |
194,50% |
114,99% |
186,65% |
52,42% |
85,87% |
51,75% |
85,07% |
213,57% |
282,41% |
92,70% |
135,01% |
30,00% |
73,33% |
110,29% |
180,39% |
AP |
118,50% |
191,34% |
112,68% |
183,57% |
47,89% |
97,19% |
52,67% |
103,56% |
348,53% |
409,69% |
124,76% |
199,68% |
30,00% |
73,33% |
119,74% |
192,99% |
BA |
214,37% |
325,36% |
212,83% |
299,38% |
65,26% |
101,51% |
68,69% |
105,33% |
389,90% |
456,77% |
389,90% |
456,77% |
97,82% |
138,98% |
137,32% |
191,04% |
CE |
137,28% |
225,04% |
137,28% |
225,04% |
35,47% |
63,21% |
35,47% |
63,21% |
- |
- |
95,61% |
138,55% |
30,00% |
73,33% |
- |
- |
DF |
79,33% |
139,11% |
79,33% |
139,11% |
14,48% |
30,09% |
14,48% |
30,09% |
73,88% |
97,59% |
73,88% |
97,59% |
- |
- |
- |
- |
ES |
237,78% |
362,71% |
237,78% |
362,71% |
55,54% |
76,75% |
55,54% |
76,75% |
250,91% |
346,56% |
116,07% |
160,32% |
16,93% |
55,91% |
152,71% |
246,18% |
GO |
86,70% |
152,30% |
86,70% |
152,30% |
31,40% |
49,31% |
31,40% |
49,31% |
147,63% |
181,40% |
147,63% |
181,40% |
50,26% |
50,26% |
13,76% |
35,28% |
MA |
152,69% |
236,92% |
152,69% |
236,92% |
40,79% |
71,70% |
40,79% |
71,70% |
68,25% |
105,18% |
68,25% |
105,18% |
112,00% |
155,42% |
25,22% |
65,22% |
MG |
81,46% |
155,58% |
70,75% |
140,49% |
26,71% |
49,07% |
26,90% |
49,30% |
84,29% |
124,74% |
84,29% |
124,74% |
73,06% |
130,74% |
59,36% |
77,89% |
MS |
92,70% |
175,29% |
158,61% |
269,44% |
43,28% |
72,62% |
43,93% |
73,41% |
256,65% |
305,28% |
110,12% |
138,77% |
110,84% |
154,03% |
- |
- |
MT |
142,38% |
215,27% |
142,38% |
215,27% |
139,52% |
169,71% |
139,52% |
169,71% |
- |
- |
117,99% |
138,90% |
294,39% |
393,88% |
- |
- |
PA |
136,60% |
237,99% |
136,60% |
237,99% |
35,39% |
63,12% |
35,39% |
63,12% |
- |
- |
99,33% |
140,16% |
- |
- |
- |
- |
PB |
134,80% |
221,64% |
- |
- |
34,49% |
64,01% |
- |
- |
- |
- |
74,69% |
113,04% |
68,35% |
105,30% |
- |
- |
PE |
113,90% |
205,57% |
108,19% |
197,42% |
54,54% |
88,46% |
56,87% |
91,30% |
171,83% |
231,50% |
60,83% |
96,14% |
- |
- |
64,56% |
106,87% |
PI |
76,51% |
135,34% |
76,51% |
135,34% |
17,68% |
41,78% |
17,68% |
41,78% |
- |
- |
89,07% |
127,80% |
88,47% |
151,30% |
41,62% |
81,27% |
PR |
115,47% |
199,26% |
115,47% |
199,26% |
43,60% |
63,18% |
43,60% |
63,18% |
- |
- |
147,41% |
181,15% |
39,17% |
85,73% |
- |
- |
RJ |
158,61% |
281,83% |
158,61% |
281,83% |
54,99% |
84,51% |
54,99% |
84,51% |
- |
- |
48,30% |
68,53% |
45,69% |
67,46% |
- |
- |
RN |
93,64% |
172,73% |
93,64% |
172,73% |
41,80% |
72,93% |
51,89% |
85,23% |
198,63% |
264,18% |
83,28% |
123,52% |
- |
- |
25,34% |
62,78% |
RO |
123,48% |
202,00% |
117,52% |
193,95% |
73,62% |
109,18% |
48,92% |
79,42% |
201,49% |
242,60% |
201,49% |
242,60% |
39,96% |
86,62% |
97,08% |
166,33% |
RR |
86,73% |
148,97% |
86,73% |
148,97% |
42,70% |
62,16% |
42,70% |
62,16% |
- |
- |
155,85% |
190,74% |
- |
- |
- |
- |
RS |
108,96% |
198,51% |
163,46% |
276,37% |
54,24% |
75,27% |
54,75% |
75,85% |
219,90% |
263,52% |
95,29% |
121,92% |
- |
- |
137,86% |
199,03% |
SC |
87,72% |
157,15% |
87,72% |
157,15% |
24,55% |
50,06% |
24,55% |
50,06% |
- |
- |
95,99% |
136,14% |
19,01% |
43,88% |
- |
- |
SE |
108,40% |
185,48% |
108,40% |
185,48% |
21,26% |
47,88% |
21,26% |
47,88% |
100,53% |
144,55% |
100,53% |
144,55% |
12,40% |
37,07% |
- |
- |
SP |
92,69% |
156,07% |
92,69% |
156,07% |
57,36% |
78,39% |
56,37% |
77,26% |
215,05% |
258,01% |
99,33% |
126,40% |
47,69% |
96,92% |
19,89% |
24,88% |
TO |
108,40% |
185,48% |
108,40% |
185,48% |
21,26% |
47,88% |
21,26% |
47,88% |
100,53% |
144,55% |
100,53% |
144,55% |
12,40% |
37,07% |
- |
- |
ANEXO XI - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
(Art. 1º, I, "c", 3 – exigibilidade suspensa ou sem pagamento de PIS/PASEP e COFINS pelo importador)
UF |
Gasolina Automotiva Comum |
Gasolina Automotiva Premium |
Óleo Diesel |
Óleo Diesel S10 |
GLP (P13) |
GLP |
QAV |
Álcool Hidratado |
||||||||
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
|
AC |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
|
AL |
121,90% |
203,97% |
121,90% |
203,97% |
33,39% |
60,71% |
33,39% |
60,71% |
- |
- |
139,49% |
188,54% |
18,64% |
42,94% |
- |
- |
AM |
126,28% |
201,71% |
120,25% |
193,66% |
52,25% |
85,67% |
51,59% |
84,87% |
274,97% |
237,28% |
114,26% |
161,30% |
43,49% |
91,32% |
110,29% |
180,39% |
AP |
124,06% |
198,75% |
118,09% |
190,78% |
47,72% |
96,96% |
52,51% |
103,35% |
436,31% |
509,44% |
148,70% |
231,60% |
30,00% |
73,33% |
130,98% |
207,98% |
BA |
155,63% |
284,14% |
161,35% |
291,34% |
65,26% |
101,51% |
69,18% |
105,33% |
389,90% |
456,77% |
389,90% |
456,77% |
97,82% |
138,98% |
154,49% |
295,13% |
CE |
133,34% |
219,65% |
133,34% |
219,65% |
49,05% |
79,58% |
49,05% |
79,58% |
- |
- |
110,06% |
156,17% |
33,41% |
77,88% |
- |
- |
DF |
90,25% |
153,66% |
90,25% |
153,66% |
24,28% |
41,23% |
24,28% |
41,23% |
97,16% |
124,05% |
97,16% |
124,05% |
- |
- |
- |
- |
ES |
239,38% |
351,20% |
239,38% |
351,20% |
67,96% |
90,87% |
67,96% |
90,87% |
311,85% |
405,78% |
167,68% |
222,51% |
24,72% |
66,30% |
61,38% |
90,87% |
GO |
86,70% |
152,30% |
86,70% |
152,30% |
31,40% |
49,31% |
31,40% |
49,31% |
147,63% |
181,40% |
147,63% |
181,40% |
50,26% |
50,26% |
23,92% |
52,14% |
MA |
119,54% |
192,71% |
119,54% |
192,71% |
49,28% |
82,05% |
49,28% |
82,05% |
74,15% |
112,38% |
74,15% |
112,38% |
110,36% |
153,45% |
25,22% |
65,22% |
MG |
113,50% |
200,71% |
93,76% |
172,90% |
41,27% |
66,20% |
40,73% |
65,56% |
112,39% |
159,01% |
112,39% |
159,01% |
80,12% |
140,16% |
59,36% |
77,89% |
MS |
125,65% |
222,35% |
202,82% |
332,60% |
58,85% |
91,39% |
58,79% |
91,31% |
314,93% |
371,51% |
129,07% |
160,31% |
118,71% |
163,50% |
- |
- |
MT |
133,85% |
189,97% |
133,85% |
189,97% |
149,49% |
179,55% |
149,49% |
179,55% |
- |
- |
166,35% |
187,72% |
296,68% |
391,88% |
- |
- |
PA |
114,40% |
206,29% |
114,40% |
206,29% |
43,56% |
72,97% |
43,56% |
72,97% |
- |
- |
111,02% |
154,24% |
- |
- |
- |
- |
PB |
105,38% |
181,34% |
- |
- |
42,86% |
73,73% |
- |
- |
- |
- |
78,33% |
117,48% |
65,13% |
101,38% |
- |
- |
PE |
155,93% |
265,61% |
149,10% |
255,86% |
74,85% |
113,23% |
77,48% |
116,44% |
217,57% |
287,28% |
75,82% |
114,41% |
- |
- |
72,75% |
117,17% |
PI |
86,86% |
149,15% |
86,86% |
149,15% |
27,96% |
54,17% |
27,96% |
54,17% |
- |
- |
118,02% |
162,67% |
103,02% |
170,70% |
41,62% |
81,27% |
PR |
120,93% |
206,85% |
120,93% |
206,85% |
57,44% |
78,91% |
57,44% |
78,91% |
- |
- |
148,25% |
182,10% |
42,23% |
84,75% |
- |
- |
RJ |
133,65% |
254,02% |
133,65% |
254,02% |
66,84% |
98,62% |
66,84% |
98,62% |
- |
- |
54,72% |
75,82% |
49,18% |
71,47% |
- |
- |
RN |
127,95% |
221,06% |
127,95% |
221,06% |
58,41% |
93,18% |
80,35% |
119,94% |
249,08% |
325,71% |
101,12% |
145,27% |
- |
- |
41,70% |
84,03% |
RO |
129,03% |
209,49% |
122,92% |
201,24% |
73,41% |
108,92% |
48,77% |
79,24% |
240,82% |
287,29% |
240,82% |
287,29% |
39,96% |
86,62% |
107,31% |
180,15% |
RR |
123,80% |
198,41% |
123,80% |
198,41% |
56,87% |
78,26% |
56,87% |
78,26% |
- |
- |
205,92% |
247,64% |
- |
- |
- |
- |
RS |
113,98% |
205,69% |
169,80% |
285,42% |
54,07% |
75,08% |
54,59% |
75,67% |
274,34% |
325,38% |
113,63% |
142,76% |
- |
- |
150,95% |
215,48% |
SC |
84,86% |
153,37% |
84,96% |
153,37% |
32,85% |
60,06% |
32,85% |
60,06% |
- |
- |
- |
- |
- |
- |
- |
- |
SE |
108,40% |
185,48% |
108,40% |
185,48% |
21,26% |
47,88% |
21,26% |
47,88% |
100,53% |
144,55% |
100,53% |
144,55% |
12,40% |
37,07% |
- |
- |
SP |
127,48% |
202,31% |
127,48% |
202,31% |
76,76% |
100,39% |
74,59% |
97,93% |
266,53% |
258,01% |
117,24% |
146,75% |
47,97% |
97,29% |
19,89% |
24,88% |
TO |
108,40% |
185,48% |
108,40% |
185,48% |
21,26% |
47,88% |
21,26% |
47,88% |
100,53% |
144,55% |
100,53% |
144,55% |
12,40% |
37,07% |
- |
- |
ANEXO XII - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
(Art. 1º, I, "c", 4 – exigibilidade suspensa ou sem pagamento de PIS/PASEP, COFINS e CIDE pelo Importador)
UF |
Gasolina Automotiva Comum |
Gasolina Automotiva Premium |
Óleo Diesel |
Óleo Diesel S10 |
GLP (P13) |
GLP |
QAV |
Álcool Hidratado |
||||||||
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
Internas |
Inter-estaduais |
|
AC |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
AL |
158,92% |
254,68% |
158,92% |
254,68% |
36,87% |
64,91% |
36,87% |
64,91% |
- |
- |
139,49% |
188,54% |
18,64% |
42,94% |
- |
- |
AM |
159,91% |
246,55% |
152,98% |
237,31% |
66,12% |
102,59% |
64,81% |
100,98% |
274,97% |
357,28% |
114,26% |
161,30% |
43,49% |
91,32% |
110,29% |
180,39% |
AP |
158,88% |
245,18% |
151,98% |
235,97% |
61,57% |
115,43% |
65,66% |
120,87% |
436,31% |
509,44% |
148,70% |
231,60% |
30,00% |
73,33% |
130,98% |
207,98% |
BA |
174,01% |
307,94% |
185,34% |
327,32% |
81,80% |
126,29% |
85,47% |
131,05% |
389,90% |
456,77% |
389,90% |
456,77% |
98,35% |
138,98% |
154,49% |
295,13% |
CE |
212,10% |
327,54% |
212,10% |
327,54% |
52,95% |
84,27% |
52,95% |
84,27% |
- |
- |
136,68% |
188,63% |
36,65% |
82,20% |
- |
- |
DF |
119,74% |
192,99% |
119,74% |
192,99% |
27,05% |
44,37% |
27,05% |
44,37% |
97,16% |
124,05% |
97,16% |
124,05% |
- |
- |
- |
- |
ES |
429,96% |
625,97% |
429,96% |
625,97% |
80,93% |
105,60% |
80,93% |
105,60% |
311,85% |
405,78% |
167,68% |
222,51% |
24,72% |
66,30% |
72,32% |
105,60% |
GO |
135,41% |
218,12% |
135,41% |
218,12% |
39,16% |
58,13% |
39,16% |
58,13% |
147,63% |
181,40% |
147,63% |
181,40% |
50,26% |
50,26% |
23,92% |
52,14% |
MA |
216,65% |
322,21% |
216,65% |
322,21% |
65,80% |
102,20% |
65,80% |
102,20% |
103,57% |
148,26% |
103,57% |
148,26% |
121,75% |
167,17% |
25,22% |
65,22% |
MG |
127,78% |
220,82% |
103,50% |
186,62% |
45,49% |
71,17% |
44,71% |
70,24% |
112,39% |
159,01% |
112,39% |
159,01% |
80,12% |
140,16% |
75,59% |
96,00% |
MS |
140,23% |
243,19% |
222,40% |
360,57% |
63,34% |
96,79% |
63,04% |
96,43% |
314,93% |
371,51% |
129,07% |
160,31% |
120,54% |
165,71% |
- |
- |
MT |
311,77% |
410,59% |
311,77% |
410,59% |
162,12% |
193,70% |
162,12% |
193,70% |
- |
- |
210,33% |
235,23% |
162,12% |
193,70% |
- |
- |
PA |
201,95% |
331,35% |
201,95% |
331,35% |
59,44% |
92,10% |
59,44% |
92,10% |
- |
- |
141,18% |
190,57% |
- |
- |
- |
- |
PB |
194,24% |
303,07% |
- |
- |
58,38% |
93,15% |
- |
- |
- |
- |
111,36% |
157,76% |
76,10% |
114,76% |
- |
- |
PE |
175,12% |
293,03% |
167,79% |
282,55% |
80,85% |
120,55% |
83,57% |
123,87% |
217,57% |
287,28% |
75,82% |
114,41% |
- |
- |
72,75% |
117,17% |
PI |
114,64% |
186,19% |
114,64% |
186,19% |
30,87% |
57,68% |
30,87% |
57,68% |
- |
- |
118,02% |
162,67% |
103,02% |
170,70% |
- |
- |
PR |
172,89% |
279,01% |
172,89% |
279,01% |
67,42% |
90,25% |
67,42% |
90,25% |
- |
- |
195,82% |
236,16% |
45,73% |
94,84% |
- |
- |
RJ |
230,04% |
400,06% |
230,04% |
400,06% |
81,04% |
115,52% |
81,04% |
115,52% |
- |
- |
77,32% |
101,50% |
52,60% |
75,40% |
- |
- |
RN |
143,27% |
242,63% |
143,27% |
242,63% |
63,24% |
99,07% |
86,20% |
127,07% |
249,08% |
325,71% |
101,12% |
145,27% |
- |
- |
41,70% |
84,03% |
RO |
163,63% |
256,25% |
156,60% |
246,75% |
90,78% |
129,85% |
60,90% |
93,86% |
240,82% |
287,29% |
240,82% |
287,29% |
39,96% |
86,62% |
107,31% |
180,15% |
RR |
157,43% |
243,25% |
156,53% |
242,06% |
70,74% |
95,18% |
70,09% |
94,37% |
320,18% |
320,18% |
320,18% |
320,18% |
- |
- |
- |
- |
RS |
145,17% |
250,24% |
209,11% |
341,59% |
67,81% |
90,70% |
67,63% |
90,48% |
274,34% |
325,38% |
113,63% |
142,76% |
- |
- |
150,95% |
215,48% |
SC |
131,93% |
209,24% |
131,93% |
209,24% |
33,54% |
51,75% |
33,54% |
51,75% |
- |
- |
178,76% |
216,77% |
- |
- |
- |
- |
SE |
138,61% |
226,86% |
138,61% |
226,86% |
31,75% |
60,67% |
31,75% |
60,67% |
98,15% |
141,65% |
98,15% |
141,65% |
294,25% |
358,43% |
- |
- |
SP |
143,06% |
223,02% |
143,06% |
223,02% |
82,45% |
106,83% |
79,89% |
103,93% |
266,53% |
258,01% |
117,24% |
146,75% |
55,25% |
107,00% |
19,89% |
24,88% |
TO |
138,61% |
226,86% |
138,61% |
226,86% |
31,75% |
60,67% |
31,75% |
60,67% |
98,15% |
141,65% |
98,15% |
141,65% |
294,25% |
358,43% |
- |
- |
ANEXO XIII - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, I, "a", 5 – PIS/PASEP e COFINS não computadas no preço pela distribuidora de combustíveis)
UF |
Álcool Hidratado |
|||
Internas |
Interestaduais |
|||
7% |
12% |
Originado de Importação 4% |
||
AC |
- |
- |
- |
- |
AL |
90,32% |
150,75% |
137,27% |
- |
AM |
46,72% |
87,52% |
77,43% |
87,80% |
AP |
68,91% |
109,45% |
98,19% |
116,20% |
BA |
44,37% |
66,66% |
57,96% |
71,20% |
CE |
46,15% |
86,79% |
76,75% |
- |
DF |
48,45% |
89,73% |
79,53% |
90,02% |
ES |
61,38% |
90,87% |
90,87% |
96,38% |
GO |
23,92% |
60,78% |
52,14% |
65,97% |
MA |
25,22% |
60,04% |
51,43% |
- |
MG |
57,91% |
- |
63,70% |
78,58% |
MS |
177,18% |
254,25% |
235,21% |
- |
MT |
170,35% |
257,18% |
257,18% |
- |
PA |
31,53% |
81,70% |
71,93% |
- |
PB |
25,76% |
51,89% |
43,73% |
56,79% |
PE |
26,03% |
67,43% |
58,44% |
72,84% |
PI |
34,48% |
71,87% |
62,63% |
66,99% |
PR |
50,86% |
- |
50,86% |
64,57% |
RJ |
36,16% |
66,62% |
57,66% |
71,99% |
RN |
17,86% |
46,26% |
38,39% |
50,98% |
RO |
32,24% |
66,20% |
62,36% |
71,56% |
RR |
32,03% |
69,32% |
60,21% |
70,58% |
RS |
43,35% |
- |
80,21% |
96,59% |
SC |
72,31% |
120,22% |
108,38% |
- |
SE |
44,70% |
84,94% |
74,99% |
90,90% |
SP |
19,89% |
- |
36,23% |
- |
TO |
44,70% |
84,94% |
74,99% |
90,90% |
ANEXO XIV - OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS, PRODUTOR NACIONAL DE LUBRIFICANTES, IMPORTADOR DE LUBRIFICANTES E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, II - lubrificantes)
UF |
Lubrificantes Derivados de Petróleo |
Lubrificantes Não Derivados de Petróleo |
||||
Internas |
Interestaduais |
Internas |
Interestaduais |
|||
7% |
12% |
Originado de Importação 4% |
||||
AC |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
AL |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
AM |
61,31% |
96,72% |
61,31% |
82,855 |
73,11% |
88,85% |
AP |
61,31% |
115,08% |
61,31% |
100,02% |
89,27% |
106,48% |
BA |
73,11% |
111,11% |
73,11% |
93,98% |
83,54% |
100,23% |
CE |
61,31% |
96,72% |
61,31% |
82,95% |
73,11% |
88,85% |
DF |
61,31% |
96,72% |
61,31% |
82,95% |
71,11% |
88,85% |
ES |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
GO |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
MA |
61,31% |
96,72% |
61,31% |
82,95% |
73,11% |
88,85% |
MG |
61,31% |
96,72% |
61,31% |
- |
73,11% |
88,85% |
MS |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
MT |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
PA |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
PB |
61,31% |
96,72% |
61,31% |
82,95% |
73,11% |
88,85% |
PE |
61,31% |
96,72% |
61,31% |
82,95% |
73,11% |
88,85% |
PI |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
PR |
61,31% |
96,72% |
61,31% |
- |
73,11% |
88,85% |
RJ |
61,31% |
101,64% |
61,31% |
87,52% |
77,44% |
93,57% |
RN |
61,31% |
96,72% |
61,31% |
82,95% |
73,11% |
88,85% |
RO |
61,31% |
95,53% |
61,31% |
81,84% |
72,06% |
87,71% |
RR |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
RS |
61,31% |
96,72% |
61,31% |
- |
73,11% |
88,85% |
SC |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
SE |
61,31% |
96,72% |
61,31% |
82,95% |
73,11% |
88,85% |
SP |
61,31% |
96,72% |
61,31% |
- |
73,12% |
88,85% |
TO |
61,31% |
96,72% |
61,31% |
82,95% |
73,11% |
88,85% |