CONVÊNIO ICMS 27/04
CONVÊNIO ICMS 27/04
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 113ª reunião ordinária, realizada em Vitória, ES, no dia 2 de abril de 2004, tendo em vista o disposto nos arts. 102 e 199 do Código Tributário Nacional (Lei n° 5.172, de 25 de outubro de 1966) e nos arts. 6° e 10 da Lei Complementar n° 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 03/99 , de 16 de abril de 1999, aplicáveis às unidades federadas indicadas, ficam alterados conforme segue:
ANEXO I
OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS
| UF | Gasolina Automotiva e Álcool Anidro | Álcool Hidratado | Óleo Combustível | ||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | ||
| Alíquota 7% | Alíquota 12% | ||||||
| AC | 17,80% | 57,07% | 20,00% | 48,81% | 40,81% | 9,62% | 36,42% |
| AL | 34,28% | 79,03% | 12,23% | 39,16% | 31,68% | 16,94% | 40,89% |
| AM | 19,37% | 59,16% | 23,46% | 53,09% | 51,76% | 9,62% | 36,42% |
| AP | 39,23% | 85,64% | 15,04% | 42,65% | 34,98% | 32,52% | 59,67% |
| BA | 27,96% | 75,29% | 31,69% | 63,30% | 54,53% | 10,30% | 37,27% |
| CE | 21,80% | 62,40% | 34,17% | 66,37% | 57,43% | 9,62% | 36,42% |
| DF | 21,45% | 61,93% | 35,02% | 67,42% | 58,42% | 9,94% | 46,58% |
| ES | 66,57% | 122,10% | 37,48% | 70,47% | 61,31% | 66,57% | 122,10% |
| GO | 51,71% | 105,01% | 36,20% | 71,18% | 61,98% | 10,07% | 32,62% |
| MA | 26,18% | 68,24% | 14,95% | 42,54% | 34,87% | 9,62% | 36,42% |
| MG | 90,92% | 154,56% | 114,83% | - | 152,07% | 15,47% | 40,82% |
| *MS | 41,38% | 88,50% | 154,45% | 215,52% | 198,56% | 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 | 72,79%% | 133,50% | 38,41% | 56,98% | 48,54% | 20,23% | 46,67% |
| RJ | 31,92% | 88,46% | 34,36% | 81,09% | 71,35% | 11,35% | 23,46% |
| RN | 24,43% | 65,90% | 31,915 | 63,57% | 54,78% | 13,23% | 36,42% |
| RO | 34,26% | 79,01% | 32,81% | 64,68% | 55,83% | 9,97% | 36,86% |
| RR | 17,80% | 47,25% | 20,00% | 48,81% | 40,81% | 9,97% | 36,86% |
| RS | 41,62% | 88,83% | 34,52% | 66,80% | 57,84% | 9,97% | 32,49% |
| SC | 66,61% | 122,15% | 44,18% | 78,79% | 69,19% | 9,93% | 36,81% |
| SE | 25,11% | 71,39% | 11,47% | 42,01% | 34,38% | 10,48% | 39,23% |
| SP | 69,29% | 125,72% | 25,00% | - | 46,67% | 10,48% | 34,73% |
| TO | 33,32% | 77,76% | 71,19% | 112,28% | 100,87% | 58,60% | 91,09% |
* MVA’s alteradas por este Convênio ICMS
ANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
| UF | Gasolina Automotiva | Óleo Diesel | GLP | Óleo Combustível | Gás Natural Veicular | ||||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | |||
| AC | 96,17% | 161,56% | 29,44% | 72,59% | 116,45% | 160,78% | 29,76% | 56,34% | 30% | ||
| AL | 86,45% | 148,60% | 27,18% | 53,23% | 73,36% | 97,00% | 35,10% | 62,77% | 204,97% | ||
| AM | 113,57% | 184,76% | 43,61% | 76,28% | 95,89% | 136,01% | 20,45% | 45,12% | 30% | ||
| AP | 93,33% | 157,77% | 79,95% | 116,81% | 125,55% | 156,31% | 33,17% | 60,45% | 30% | ||
| BA | 65,23% | 126,34% | 27,84% | 50,40% | 98,32% | 138,97% | 31,46% | 58,38% | 203,53% | ||
| CE | 72,78% | 136,68% | 12,78% | 50,38% | 95,61% | 135,68% | 29,76% | 56,34% | 269,81% | ||
| DF | 68,25% | 124,34% | 31,09% | 48,97% | 73,88% | 97,59% | 9,94% | 46,58% | 30% | ||
| ES | 66,57% | 122,10% | 86,36% | 111,78% | 52,01% | 83,15% | - | - | 136,61% | ||
| GO | 93,18% | 161,06% | 36,98% | 67,06% | 127,96% | 159,05% | 56,63% | 88,71% | 30% | ||
| MA | 75,19% | 133,59% | 26,76% | 52,72% | 68,25% | 102,72% | - | - | 30% | ||
| MG | 90,92% | 154,56% | 27,74% | 55,78% | 73,07% | 111,06% | - | - | 207,40% | ||
| *MS | 96,03% | 161,38% | 45,36% | 75,13% | 126,43% | 157,31% | - | - | 146,29% | ||
| 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 | 75,01% | 136,49% | 27,54% | 44,93% | 115,03% | 144,35% | 38,29% | 68,69% | 30% | ||
| RJ | 83,08% | 161,54% | 42,83% | 64,17% | 48,30% | 68,53% | 49,45% | 84,50% | - | ||
| *RN | 72,73% | 130,30% | 25,42% | 51,10% | 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 | 96,55% | 162,07% | 29,05% | 46,65% | 105,31% | 133,30% | 30,70% | 57,47 | - | ||
| SC | 117,84% | 190,45% | 43,04% | 62,55% | 188,64% | 228,00% | 40,80% | 69,64% | 30% | ||
| SE | 66,82% | 128,52% | 26,75% | 52,71% | 83,34% | 120,89% | 35,63% | 63,41% | 212,01% | ||
| SP | 69,29% | 125,72% | 32,32% | 50,36% | 103,01% | 130,69% | - | - | - | ||
| TO | 84,86% | 146,48% | 26,67% | 52,61% | 84,06% | 109,15% | 58,60% | 91,09% | 30% | ||
* MVA’s alteradas por este Convênio ICMS
ANEXO III
OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEL
| UF | Gasolina Automotiva | Óleo Diesel | GLP | QAV | ||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| AC | 163,48% | 251,30% | 36,46% | 81,95% | 85,90% | 147,87% | 45,89% | 94,53% |
| AL | 123,74% | 198,32% | 52,61% | 83,87% | 108,03% | 136,40% | 88,89% | 127,58% |
| AM | 166,96% | 255,95% | 82,89% | 120,34% | 95,89% | 136,01% | 139,74% | 219,65% |
| AP | 93,33% | 157,77% | 79,95% | 116,81% | 125,55% | 156,31% | 194,33% | 292,44% |
| BA | 166,72% | 265,37% | 86,16% | 135,65% | 120,39% | 150,45% | 84,83% | 122,69% |
| CE | 91,97% | 162,97% | 32,69% | 87,98% | 130,13% | 194,60% | 62,48% | 116,64% |
| DF | 68,25% | 124,34% | 31,09% | 48,97% | 73,88% | 97,59% | - | - |
| ES | 66,57% | 122,10% | 86,36% | 111,78% | 52,01% | 83,15% | 61,80% | 115,74% |
| GO | 110,73% | 184,77% | 49,44% | 82,24% | 148,68% | 182,59% | 53,64% | 104,85% |
| MA | 75,19% | 133,59% | 26,76% | 52,72% | 68,25% | 102,72% | 101,11% | 142,30% |
| MG | 125,63% | 200,85% | 50,97% | 84,11% | 88,80% | 130,24% | 117,89% | 190,53% |
| *MS | 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 | 75,01% | 136,49% | 27,54% | 44,93% | 115,03% | 144,35% | 42,86% | 90,48% |
| RJ | 83,08% | 161,54% | 42,83% | 64,17% | 48,30% | 68,53% | 42,37% | 77,96% |
| RN | 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 | 96,55% | 162,07% | 29,05% | 46,65% | 105,31% | 133,30% | - | - |
| SC | 117,84% | 190,45% | 43,04% | 63,87% | 188,64% | 236,90% | 40,80% | 65,12% |
| SE | 66,82% | 128,52% | 26,75% | 52,71% | 83,34% | 120,89% | 46,29% | 76,26% |
| SP | 69,29% | 125,72% | 32,32% | 50,36% | 103,01% | 130,69% | 40,76% | 87,69% |
| TO | 84,86% | 146,48% | 26,67% | 52,61% | 84,06% | 109,15% | 258,06% | 331,39% |
* MVA’s alteradas por este Convênio ICMS
Cláusula segunda
Os percentuais constantes dos Anexos I, II, III, IV, V, VI, VII, VIII, IX e X do Convênio ICMS 140/02 , de 13 de dezembro de 2002, aplicáveis à unidade federada indicada, ficam alterados conforme 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 | 85,18% | 146,90% | - | - |
| GO | 81,13% | 144,78% | 10,07% | 32,62% |
| MA | 76,36% | 135,14% | 18,98% | 32,18% |
| MG | 169,61% | 259,48% | 27,02% | 54,90% |
| *MS | 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 | 150,63% | 238,69% | - | 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 | 96,55% | 162,06% | 13,04% | 36,19% |
| SC | 64,42% | 119,22% | 9,93% | 36,81% |
| SE | 79,64% | 146,09% | 32,52% | 59,67% |
| SP | 137,87% | 217,17% | 18,73% | 44,80% |
| TO | 82,49% | 143,32% | 58,60% | 91,09% |
*
MVA’s alteradas por este Convênio ICMSANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
| UF | Gasolina Automotiva | Óleo Diesel | GLP | Óleo Combustível | ||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| AL | 169,63% | 259,51% | 40,90% | 69,76% | 73,36% | 97,00% | 36,95% | 65,00% |
| AM | 325,53% | 467,38% | 94,33% | 134,14% | 137,01% | 185,55% | 25,99% | 51,80% |
| AP | 179,52% | 272,70% | 120,82% | 166,05% | 125,55% | 156,31% | 34,92% | 62,55% |
| BA | 153,16% | 246,79% | 23,99% | 65,32% | 98,35% | 138,97% | 31,46% | 58,38% |
| CE | 146,47% | 137,63% | 24,00% | 65,33% | 95,61% | 135,68% | 35,44% | 63,19% |
| DF | 132,40% | 209,87% | 43,78% | 63,39% | 73,88% | 97,59% | 9,94% | 46,58% |
| ES | 136,95% | 215,94% | 105,79% | 133,85% | 52,49% | 83,72% |
|
|
| GO | 274,34% | 462,60% | 67,43% | 104,18% | 181,91% | 220,35% | 56,63% | 88,71% |
| MA | 152,69% | 236,92% | 40,79% | 69,63% | 68,25% | 102,72% | 81,11% | 141,48% |
| MG | 169,61% | 259,48% | 52,76% | 86,29% | 73,07% | 111,06% | - | - |
| *MS | 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 | 150,63% | 238,69% | 39,32% | 58,32% | 137,43% | 169,81% | - | 66,61% |
| RJ | 158,61% | 269,45% | 54,99% | 78,15% | 48,30% | 68,53% | 50,13 | 85,34% |
| RN | 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 | 181,27% | 275,03% | 39,44% | 58,45% | 105,31% | 133,30% | 38,88% | 67,33% |
| SC | 249,67% | 366,22% | 63,30% | 85,56% | 188,64% | 228,00% | 40,80% | 69,94% |
| SE | 139,52% | 228,12% | 41,19% | 70,11% | 83,34% | 120,89% | - | - |
| SP | 137,87% | 217,17% | 46,35% | 66,31% | 103,01% | 130,69% | - | - |
| TO | 159,75% | 246,34% | 38,70% | 67,10% | 84,06% | 109,15% | 60,07% | 92,85% |
*
MVA’s alteradas por este Convênio ICMSANEXO III
OPERAÇÕES REALIZADAS POR D
ISTRIBUIDORAS| 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 | 56,55% | 108,74% | - | - |
| GO | 106,06% | 178,46% | 13,05% | 36,20% |
| MA | 58,12% | 110,83% | 3,06% | 37,41% |
| MG | 139,25% | 219,00% | 30,55% | 59,20% |
| *MS | 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 | 120,06% | 197,38% | - | 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 | 91,41% | 155,21% | 15,01% | 38,57% |
| SC | 64,42% | 119,22% | 9,93% | 36,81% |
| SE | 57,88% | 116,27% | 36,08% | 63,95% |
| SP | 112,14% | 182,85% | 19,11% | 45,25% |
| TO | 67,07% | 122,76% | 58,63% | 91,12% |
* MVA’s alteradas por este Convênio ICMS
ANEXO IV
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
| UF | Gasolina Automotiva | Óleo Diesel | GLP | Óleo Combustível | |||||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | ||||
| AL | 133,65% | 211,53% | 49,77% | 80,45% | 76,74% | 100,84% | 41,32% | 70,26% | |||
| AM | 167,63% | 256,84% | 69,12% | 103,76% | 103,49% | 145,17% | 21,92% | 46,89% | |||
| AP | 142,26% | 223,02% | 111,92% | 155,33% | 126,27% | 157,12% | 39,30% | 67,83% | |||
| BA | 124,38% | 207,37% | 35,05% | 80,06% | 110,51% | 153,62% | 33,62% | 60,99% | |||
| CE | 118,02% | 198,66% | 35,39% | 80,52% | 110,06% | 153,09% | 38,84% | 67,28% | |||
| DF | 110,84% | 181,13% | 52,84% | 73,68% | 79,86% | 104,39% | 9,94% | 46,58% | |||
| ES | 108,74% | 178,32% | 117,28% | 146,90% | 83,92% | 121,59% | - | - | |||
| GO | 142,89% | 228,24% | 46,975% | 79,24% | 145,43% | 178,90% | 59,63% | 92,33% | |||
| MA | 119,54% | 192,71% | 49,28% | 79,85% | 74,15% | 109,82% | 86,59% | 148,79% | |||
| MG | 139,25% | 219,00% | 64,47% | 100,57% | 76,91% | 115,75% | - | - | |||
| *MS | 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 | 120,06% | 197,38% | 48,70% | 68,98% | 171,91% | 208,99% | - | 68,65% | |||
| RJ | 133,65% | 233,79% | 66,84% | 91,77% | 54,72% | 75,82% | 56,50% | 93,21% | |||
| RN | 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 | 146,30% | 228,40% | 50,46% | 70,98% | 105,32% | 133,31% | 36,71% | 64,71% | |||
| SC | 172,98% | 263,97% | 66,77% | 89,51% | 197,39% | 237,94% | - | - | |||
| SE | 110,51% | 188,36% | 49,26% | 79,84% | 85,76% | 123,81% | - | - | |||
| SP | 112,14% | 182,85% | 54,27% | 75,30% | 142,73% | 175,83% | - | - | |||
| TO | 131,65% | 208,87% | 49,17% | 79,72% | 88,88% | 114,64% | 65,90% | 99,87% | |||
* MVA’s alteradas por este Convênio ICMS
ANEXO V
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
| UF | Gasolina Automotiva e Álcool Anidro | Óleo Combustível | ||
| Internas | Interestaduais | Internas | Interestaduais | |
| AL | 135,72% | 214,30% | 34,55% | 62,10% |
| AM | 17,80% | 57,06% | 9,62% | 36,42% |
| AP | 144,38% | 225,83% | 38,99% | 67,46% |
| BA | 106,03% | 174,71% | 37,50% | 65,67% |
| CE | 117,78% | 198,33% | 14,66% | 38,15% |
| DF | 106,66% | 175,54% | 9,94% | 46,58% |
| ES | 132,05% | 209,40% | - | - |
| GO | 106,44 | 178,98% | 96,13% | 136,30% |
| MA | 121,00% | 194,67% | 90,37% | 153,83% |
| MG | 237,85% | 350,47% | 32,94% | 62,12% |
| *MS | 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 | 215,15% | 325,88% | - | 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 | 146,30% | 228,40% | 18,24% | 42,46% |
| SC | 66,61% | 122,15% | 9,93% | 36,81% |
| SE | 126,69% | 210,53% | 38,62% | 67,01% |
| SP | 198,09% | 297,45% | 24,26% | 51,54% |
| TO | 128,68% | 204,91% | 65,90% | 99,88% |
* MVA’s alteradas por este Convênio ICMS
ANEXO VI
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
| UF | Gasolina Automotiva | Óleo Diesel | GLP | Óleo Combustível | ||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| AL | 237,89% | 350,52% | 65,93% | 99,92% | 107,28% | 135,54% | 43,25% | 72,59% |
| AM | 239,58% | 352,77% | 65,02% | 98,82% | 95,82% | 136,01% | 20,45% | 45,12% |
| AP | 250,28% | 367,04% | 160,05% | 213,31% | 169,68% | 206,46% | 41,13% | 70,03% |
| BA | 219,45% | 337,61% | 48,83% | 98,44% | 139,98% | 189,14% | 37,50% | 65,67% |
| CE | 211,01% | 326,04% | 48,84% | 98,46% | 136,68% | 185,15% | 41,67% | 70,69% |
| DF | 191,23% | 288,31% | 67,63% | 90,49% | 107,90% | 136,25% | 9.94% | 46,58% |
| ES | 196,93% | 295,91% | 139,93% | 172,64% | 84,50% | 122,29% | - | - |
| GO | 202,49% | 309,47% | 41,86% | 73,005% | 135,78% | 167,93% | 63,83% | 97,36% |
| MA | 216,65% | 322,21% | 65,80% | 99,76% | 103,57% | 145,27% | 90,37% | 153,83% |
| MG | 237,85% | 350,47% | 80,28% | 119,86% | 109,93% | 156,01% | - | - |
| *MS | 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 | 215,15% | 325,88% | 62,43% | 84,58% | 178,31% | 216,27% | - | 74,28% |
| RJ | 230,04% | 371,49% | 81,04% | 108,10% | 77,32% | 101,50% | 57,21% | 94,09% |
| RN | 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 | 252,47% | 369,96% | 62,57% | 84,74% | 145,48% | 178,95% | 45,27% | 75,03% |
| SC | 338,18% | 484,24% | 90,38% | 116,34% | 245,11% | 292,17% | 47,28% | 77,44% |
| SE | 202,25% | 314,04% | 66,27% | 100,33% | 121,83% | 167,26% | - | - |
| SP | 198,09% | 297,45% | 70,62% | 93,89% | 142,73% | 175,83% |
|
|
| TO | 225,51% | 334,01% | 63,33% | 96,79% | 120,07% | 150,08% | 67,43% | 101,72% |
*
MVA’s alteradas por este Convênio ICMSANEXO 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% | 24,00% | 65,33% | 95,61% | 135,68% | 30,00% | 73,33% |
| DF | 132,40% | 209,87% | 43,78% | 63,39% | 73,88% | 97,59% | - | - |
| ES | 136,95% | 215,94% | 105,79% | 133,85% | 52,49% | 83,72% | 61,80% | 115,74% |
| GO | 269,32% | 363,95% | 67,43% | 104,18% | 181,91% | 220,35% | 53,10% | 104,13% |
| MA | 152,69% | 236,92% | 40,79% | 69,63% | 68,25% | 102,72% | 112,00% | 155,42% |
| MG | 194,12% | 292,16% | 65,49% | 101,81% | 88,80% | 130,24% | 122,59% | 196,79% |
| *MS | 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 | 150,63% | 238,69% | 39,32% | 58,32% | 137,43% | 169,81% | 39,17% | 85,73% |
| RJ | 158,61% | 269,45% | 54,99% | 78,15% | 48,30% | 68,53% | 45,69% | 82,11% |
| RN | 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 | 181,27% | 275,03% | 39,44% | 58,45% | 105,32% | 133,31% | - | - |
| SC | 249,67% | 366,22% | 63,30% | 85,56% | 186,64% | 228,00% | - | - |
| SE | 139,52% | 228,12% | 41,19% | 70,11% | 83,34% | 120,89% | 54,34% | 85,95% |
| SP | 137,87% | 217,17% | 46,35% | 66,31% | 103,01% | 130,69% | 47,69% | 96,92% |
| TO | 159,75% | 246,34% | 38,70% | 67,10% | 84,06% | 109,15% | 276,91% | 354,11% |
*
MVA’s alteradas por este Convênio ICMSANEXO VIII
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
| UF | Gasolina Automotiva | Óleo Diesel | GLP | QAV | ||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| AL | 180,37% | 273,83% | 55,95% | 87,89% | 74,46% | 98,25% | 53,18% | 84,55% |
| AM | 234,54% | 346,05% | 115,38% | 159,49% | 103,49% | 145,17% | 141,74% | 222,33% |
| AP | 142,26% | 223,02% | 111,92% | 155,33% | 126,27% | 157,12% | 209,39% | 312,51% |
| BA | 230,51% | 352,76% | 152,45% | 204,15% | 356,55% | 418,81% | 84,83% | 122,69% |
| CE | 142,25% | 231,85% | 35,39% | 80,52% | 110,06% | 153,09% | 33,41% | 77,88% |
| DF | 110,84% | 181,13% | 52,84% | 73,68% | 79,86% | 104,39% | - | - |
| ES | 108,74% | 178,32% | 117,28% | 146,90% | 83,92% | 121,59% | 65,44% | 120,59% |
| GO | 139,70% | 223,92% | 46,97% | 79,24% | 145,43% | 178,90% | 47,05% | 96,07% |
| MA | 119,54% | 192,71% | 49,28% | 79,85% | 74,15% | 109,82% | 110,36% | 153,45% |
| MG | 161,00% | 248,00% | 78,17% | 117,28% | 93,00% | 135,36% | 129,04% | 205,39% |
| *MS | 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 | 120,06% | 197,38% | 48,70% | 68,98% | 171,91% | 208,99% | 42,23% | 84,75% |
| RJ | 133,65% | 233,79% | 66,84% | 91,77% | 54,72% | 75,82% | 49,18% | 86,47% |
| RN | 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 | 146,30% | 228,40% | 50,46% | 70,98% | 105,32% | 133,31% | - | - |
| SC | 172,98% | 263,97% | 66,77% | 89,51% | 197,39% | 237,94% | - | - |
| SE | 110,51% | 188,36% | 49,26% | 79,84% | 85,76% | 123,81% | 53,02% | 84,36% |
| SP | 112,14% | 182,85% | 54,27% | 75,30% | 142,73% | 175,83% | 47,97% | 97,29% |
| TO | 131,65% | 208,87% | 49,17% | 79,72% | 88,88% | 114,64% | 274,53% | 351,24% |
*
MVA’s alteradas por este Convênio ICMSANEXO IX
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
| UF | Gasolina Automotiva | Óleo Diesel | GLP | QAV | ||||
| Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | 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% | 48,84% | 98,46% | 136,68% | 185,15% | 36,65% | 82,20% |
| DF | 191,23% | 288,31% | 67,63% | 90,49% | 107,90% | 136,25% | - | - |
| ES | 196,93% | 295,91% | 139,93% | 172,64% | 84,50% | 122,29% | 70,08% | 126,77% |
| GO | 199,02% | 304,08% | 41,86% | 73,00% | 135,78% | 167,93% | 45,65% | 94,20% |
| MA | 216,65% | 322,21% | 65,80% | 99,76% | 103,57% | 145,27% | 121,75% | 167,17% |
| MG | 268,57% | 391,42% | 95,31% | 138,18% | 129,02% | 179,29% | 133,98% | 211,97% |
| *MS | 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 | 215,15% | 325,88% | 62,43% | 84,58% | 178,31% | 216,27% | 45,73% | 94,84% |
| RJ | 230,04% | 371,49% | 81,04% | 108,10% | 77,32% | 101,50% | 52,6% | 90,82% |
| RN | 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 | 252,47% | 369,96% | 62,57% | 84,74% | 145,48% | 178,95% | - | - |
| SC | 338,18% | 484,24% | 90,38% | 116,34% | 245,11% | 292,17% | - | - |
| SE | 202,25% | 314,04% | 66,27% | 100,33% | 121,83% | 167,26% | 61,43% | 94,50% |
| SP | 198,09% | 297,45% | 70,62% | 93,89% | 142,73% | 175,83% | 55,25% | 107,00% |
| TO | 225,51% | 334,01% | 63,33% | 96,79% | 120,07% | 150,08% | 294,25% | 375,00% |
* MVA’s alteradas por este Convênio ICMS
ANEXO X
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS
| UF | Álcool hidratado | ||
| Internas | Interestaduais | ||
| 7% | 12% | ||
| AL | 34,47% | 71,86% | 62,62% |
| AM | 22,61% | 51,16% | 49,88% |
| AP | 25,32% | 60,16% | 51,55% |
| BA | 37,97% | 81,77% | 72,00% |
| CE | 46,15% | 86,79% | 76,75% |
| DF | 47,08% | 87,97% | 77,87% |
| ES | 49,76% | 91,40% | 81,11% |
| GO | 45,48% | 82,84% | 73,01% |
| 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 | 46,53% | 87,27% | 77,20% |
| SC | 34,98% | - | 67,38% |
| SE | 21,43% | 59,98% | 51,38% |
| SP | 36,17% | - | 64,67% |
| TO | 86,48% | 138,34% | 125,52% |
* MVA’s alteradas por este Convênio ICMS
Cláusula terceira
Ficam convalidados os procedimentos adotados até a data da vigência deste convênio, pelo Estado do Rio Grande do Norte, no tocante às margens de valor agregado a que se refere este convênio.Cláusula quarta
Este convênio entra em vigor no quinto dia após a data de sua publicação no Diário Oficial da União.Vitória, ES, 2 de abril de 2004.
