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CONVÊNIO ICMS 78/05

CONVÊNIO ICMS 78/05

·          Publicado no DOU de 05.07.05.

 

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 118ª reunião ordinária, realizada em São Paulo , SP, no dia 1º de julho de 2005, tendo em vista o disposto nos arts. 102 e 199 do Código Tributário Nacional (Lei nº 5.172, de 25 de outubro de 1966) e nos arts. 6º ao 10 da Lei Complementar nº 87, de 13 de setembro de 1996, resolve celebrar o seguinte

 

C 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

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Alíquota 7%

Alíquota 12%

AC

39,21%

83,97%

41,58%

73,45%

64,60%

9,62%

36,42%

AL

34,28%

79,03%

12,23%

39,16%

31,68%

16,94%

40,89%

AM

19,37%

59,16%

23,46%

53,09%

51,76%

9,62%

36,42%

AP

39,23%

85,64%

15,04%

42,65%

34,98%

32,52%

59,67%

BA

27,96%

75,29%

31,69%

63,30%

54,53%

10,30%

37,27%

CE

21,80%

62,40%

34,17%

66,37%

57,43%

9,62%

36,42%

DF

21,45%

61,93%

35,02%

67,42%

58,42%

9,94%

46,58%

ES

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

66,66%

125,21%

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

28,36%

80,79%

40,66%

84,25%

74,34%

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

59,49%

112,66%

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

Interesta-duais

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interesta-duais

Internas

AC

101,12%

166,51%

41,13%

84,29%

136,32%

180,65%

41,45%

76,22%

30%

AL

86,45%

148,60%

27,18%

53,23%

73,36%

97,00%

35,10%

62,77%

204,97%

AM

113,57%

184,76%

43,61%

76,28%

95,89%

136,01%

20,45%

45,12%

30%

AP

93,33%

157,77%

79,95%

116,81%

125,55%

156,31%

33,17%

60,45%

30%

BA

65,23%

126,34%

27,84%

50,40%

98,32%

138,97%

31,46%

58,38%

203,53%

CE

72,78%

136,68%

24,82%

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%

-

-

 208,03%

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

66,66%

125,21%

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%

22,34%

47,40%

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

77,23%

149,62%

27,32%

44,68%

113,86%

143,03%

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

59,49%

112,66%

27,67%

45,09%

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

Interesta-duais

Internas

Interestaduais

Internas

Interestaduais

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

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%

38,68%

67,09%

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

66,66%

125,21%

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

77,23%

149,62%

27,32%

44,68%

113,86%

143,03%

-

-

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

59,49%

112,66%

27,67%

45,09%

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 Convê n io ICMS 140/02 , de 13 de dezembro de 2002, aplicáveis às unidades federadas indicadas, ficam alterados como segue:

ANEXO I

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF

Gasolina Automotiva e Álcool Anidro

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

AL

88,11%

150,81%

28,63%

54,97%

AM

19,37%

59,16%

9,62%

36,42%

AP

95,01%

160,02%

32,88%

60,10%

BA

79,13%

145,32%

10,30%

32,89%

CE

72,58%

136,41%

9,62%

32,07%

DF

64,91%

119,88%

9,94%

46,58%

ES

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

128,01%

208,13%

-

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

69,84%

139,21%

9,96%

32,48%

SC

64,42%

119,22%

9,93%

36,81%

SE

79,64%

146,09%

32,52%

59,67%

SP

102,04%

169,39%

18,73%

44,80%

TO

82,49%

143,32%

58,60%

91,09%

* MVA’s alteradas por este Convênio ICMS

 

ANEXO II

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

  UF

Gasolina Automotiva

Óleo Diesel

GLP

Óleo Combustível

Internas

Interesta-duais

Internas

Interestaduais

Internas

Interesta-duais

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%

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

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

128,01%

208,13%

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

137,21%

234,10%

36,27%

54,85%

113,86%

143,03%

30,70%

57,47%

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

102,04%

169,39%

36,79%

55,44%

103,01%

130,69%

-

-

TO

159,75%

246,34%

38,70%

67,10%

84,06%

109,15%

60,07%

92,85%

* MVA’s alteradas por este Convênio ICMS

 

ANEXO III

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

  UF

Gasolina Automotiva e Álcool Anidro

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

AL

68,27%

124,35%

32,42%

59,55%

AM

17,80%

57,06%

9,62%

36,42%

AP

74,47%

132,63%

38,62%

67,01%

BA

61,48%

121,21%

13,36%

36,58%

CE

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

109,56%

183,19%

-

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

63,18%

129,83%

15,01%

38,57%

SC

64,42%

119,22%

9,93%

36,81%

SE

57,88%

116,27%

36,08%

63,95%

SP

98,56%

164,74%

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

Interesta-duais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

 

AL

133,65%

211,53%

49,77%

80,45%

76,74%

100,84%

41,32%

70,26%

 

AM

167,63%

256,84%

69,12%

103,76%

103,49%

145,17%

21,92%

46,89%

 

AP

142,26%

223,02%

111,92%

155,33%

126,27%

157,12%

39,30%

67,83%

 

BA

124,38%

207,37%

35,05%

80,06%

110,51%

153,62%

33,62%

60,99%

 

CE

118,02%

198,66%

46,99%

77,09%

110,06%

153,09%

38,84%

67,28%

 

DF

110,84%

181,13%

52,84%

73,68%

79,86%

104,39%

9,94%

46,58%

 

ES

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

109,56%

183,19%

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

125,30%

217,33%

48,44%

68,68%

155,71%

190,57%

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

98,56%

164,74%

48,60%

68,87%

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

186,71%

287,45%

-

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

115,91%

204,09%

15,01%

38,57%

SC

66,61%

122,15%

9,93%

36,81%

SE

126,69%

210,53%

38,62%

67,01%

SP

169,11%

258,82%

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

Interesta-duais

Internas

Interesta-duais

Internas

Interestaduais

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

211,01%

326,04%

59,95%

92,71%

136,68%

185,15%

41,67%

70,69%

DF

191,23%

288,31%

67,63%

90,49%

107,90%

136,25%

9.94%

46,58%

ES

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

186,71%

287,45%

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

201,56%

324,73%

58,87%

80,54%

155,71%

190,57%

36,71%

64,71%

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

169,11%

258,82%

61,09%

83,06%

142,73%

175,83%

-

-

TO

225,51%

334,01%

63,33%

96,79%

120,07%

150,08%

67,43%

101,72%

* MVA’s alteradas por este Convênio ICMS

 

ANEXO VII

OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

UF

Gasolina Automotiva

Óleo Diesel

GLP

QAV

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

AL

223,56%

331,41%

69,07%

103,70%

108,03%

136,40%

99,27%

140,09%

AM

431,92%

609,22%

147,49%

198,18%

137,01%

185,55%

152,00%

236,01%

AP

179,52%

272,70%

120,82%

166,05%

125,55%

156,31%

205,32%

307,09%

BA

550,71%

791,38%

215,02%

279,54%

356,50%

418,81%

84,33%

122,69%

CE

200,57%

311,74%

52,41%

83,63%

95,61%

135,68%

30,00%

73,33%

DF

132,40%

209,87%

43,78%

63,39%

73,88%

97,59%

-

-

ES

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

128,01%

208,13%

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

137,21%

234,10%

36,27%

54,85%

113,86%

143,03%

-

-

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

102,04%

169,39%

36,79%

55,44%

103,01%

130,69%

47,69%

96,92%

TO

159,75%

246,34%

38,70%

67,10%

84,06%

109,15%

276,91%

354,11%

* MVA’s alteradas por este Convênio ICMS

 

ANEXO VIII

OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

UF

Gasolina Automotiva

Óleo Diesel

GLP

QAV

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interestaduais

AL

180,37%

273,83%

55,95%

87,89%

74,46%

98,25%

53,18%

84,55%

AM

234,54%

346,05%

115,38%

159,49%

103,49%

145,17%

141,74%

222,33%

AP

142,26%

223,02%

111,92%

155,33%

126,27%

157,12%

209,39%

312,51%

BA

230,51%

352,76%

152,45%

204,15%

356,55%

418,81%

84,83%

122,69%

CE

142,25%

231,85%

63,32%

96,77%

110,06%

153,09%

33,41%

77,88%

DF

110,84%

181,13%

52,84%

73,68%

79,86%

104,39%

-

-

ES

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

109,56%

183,19%

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

125,30%

217,33%

48,44%

68,68%

155,71%

190,57%

-

-

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

98,56%

164,74%

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%

* MVA’s 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

Interestaduais

AL

305,46%

440,62%

99,11%

139,89%

148,73%

182,65%

108,44%

151,13%

AM

324,47%

465,96%

110,15%

153,20%

95,89%

136,01%

139,74%

219,65%

AP

250,28%

367,04%

160,05%

213,31%

169,68%

206,46%

220,93%

327,91%

BA

268,67%

405,03%

140,31%

189,53%

224,97%

269,29%

84,83%

122,69%

CE

279,29%

419,57%

79,48%

116,25%

136,68%

185,15%

36,65%

82,20%

DF

191,23%

288,31%

67,63%

90,49%

107,90%

136,25%

-

-

ES

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

186,71%

287,45%

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

201,56%

324,73%

58,87%

80,54%

155,71%

190,57%

-

-

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

169,11%

258,82%

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%

* 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

53,23%

108,31%

97,11%

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, desde 1º de abril de 2005 até a data da entrada em vigor deste convênio, pelo Estado do 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.

 

São Paulo, SP, 1º de julho de 2005.