CONVÊNIO ICMS 43/08
CONVÊNIO ICMS 43, DE 4 DE ABRIL DE 2008
· Publicado no DOU de 09.04.08, pelo Despacho 19/08 .
· Retificação no DOU de 25.06.08.
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 129ª reunião ordinária, realizada no Rio de Janeiro, no dia 4 de abril de 2008, 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 | Interesta-duais | Internas | Interestaduais | Internas | Interesta-duais | ||
| Alíquota 7% | Alíquota 12% | ||||||
| AC | 39,21% | 83,97% | 41,58% | 73,45% | 64,60% | 9,62% | 36,42% |
| AL | 34,28% | 79,03% | 12,23% | 39,16% | 31,68% | 16,94% | 40,89% |
| AM | 13,56% | 51,41% | 19,44% | 68,26% | 59,26% | - | - |
| AP | 39,23% | 85,64% | 15,04% | 42,65% | 34,98% | 32,52% | 59,67% |
| BA | 23,71% | 69,47% | 31,69% | 63,30% | 54,53% | 10,30% | 37,27% |
| CE | 23,41% | 69,05% | 34,17% | 66,37% | 57,43% | 9,62% | 36,42% |
| DF | 21,45% | 61,93% | 35,02% | 67,42% | 58,42% | 9,94% | 46,58% |
| ES | 85,41% | 153,99% | 48,14% | 88,73% | 78,58% | - | - |
| GO | 21,41% | 64,06% | 13,76% | 42,97% | 35,28% | 54,78% | 86,48% |
| MA | 26,18% | 68,24% | 14,95% | 42,54% | 34,87% | 9,62% | 36,42% |
| MG | 90,92% | 154,56% | 114,83 % | - | 152,07% | 15,47% | 40,82% |
| MS | 41,38% | 88,50% | 66,31% | 106,23% | 95,14% | 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 | 63,31% | 120,69 % | 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 | 23,86% | 65,14% | 37,11% | 70,09% | 60,87% | 13,22% | 36,41% |
| 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 | 22,61% | 63,48% | 31,35% | 62,88% | 54,12% | - | - |
| SC | 66,61% | 122,15% | 44,18% | 78,79% | 69,19% | 9,93% | 36,81% |
| SE | 18,46% | 62,27% | 9,73% | 39,80% | 32,28% | - | - |
| SP | 56,35% | 108,46% | 25,00% | Nihil | 46,67% | 10,48% | 34,73% |
| TO | 33,32% | 77,76% | 71,19% | 112,28% | 100,87% | 58,60% | 91,09% |
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 | Interesta-duais | |
| 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% | 131,71% | - |
| AM | 63,93% | 118,57% | 22,24% | 47,28% | 86,48% | 124,67% | - | - | 30% | - |
| AP | 93,33% | 157,77% | 79,95% | 116,81% | 125,55% | 156,31% | 33,17% | 60,45% | 30% | - |
| BA | 70,40% | 133,42% | 27,84% | 50,40% | 98,32% | 138,97% | 31,46% | 58,38% | 203,53% | - |
| CE | 69,94% | 132,80% | 13,80% | 37,10% | 95,61% | 135,68% | 29,76% | 56,34% | 214,30% | - |
| DF | 68,25% | 124,34% | 31,09% | 48,97% | 73,88% | 97,59% | 9,94% | 46,58% | 30% | - |
| ES | 143,33% | 233,33% | 45,86% | 65,75% | 116,07% | 160,32% | - | - | 151,58% | - |
| GO | 56,46% | 111,43% | 17,54% | 33,56% | 106,72% | 134,91% | 28,47% | 54,78% | 30% | - |
| MA | 75,19% | 133,59% | 26,76% | 52,72% | 68,25% | 102,72% | - | - | 30% | - |
| MG | 90,92% | 154,56% | 27,74% | 55,78% | 73,07% | 111,06% | - | - | 207,40% | - |
| MS | 96,03% | 161,38% | 45,36% | 75,13% | 138,39% | 170,90% | - | - | 243,30% | - |
| 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% | 201,26% |
| *PE | 84,30% | 145,74% | 19,34% | 45,54% | 92,76% | 119,05% | 30,31% | 57,00% | - | - |
| PI | 69,15% | 125,54% | 26,08% | 51,90% | 53,40% | 84,82% | 100,00% | 100,00% | 30% | - |
| PR | 63,31% | 120,69% | 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 | 70,63% | 127,51% | 17,71% | 41,82% | 84,20% | 121,92% | - | - | 201,67% | 207,42% |
| 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 | 68,78% | 125,04% | 22,69% | 39,42% | 128,98% | 160,20% | - | - | - | - |
| SC | 117,84% | 190,45% | 43,04% | 62,55% | 188,64% | 228,00% | 40,80% | 69,64% | 30% | - |
| SE | 52,96% | 109,54% | 17,94% | 42,10% | 95,99% | 136,14% | 4,97% | 26,47% | 131,71% | - |
| SP | 56,35% | 108,46% | 27,67% | 45,09% | 81,99% | 106,80% | - | - | - | - |
| TO | 84,86% | 146,48% | 26,67% | 52,61% | 84,06% | 109,15% | 58,60% | 91,09% | 30% | - |
ANEXO III
OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEL
| UF | Gasolina Automotiva | Óleo Diesel | GLP | QAV | ||||
| Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | |
| AC | 163,48% | 251,30% | 36,46% | 81,95% | 85,90% | 147,87% | 45,89% | 94,53% |
| AL | 123,74% | 198,32% | 52,61% | 83,87% | 108,03% | 136,40% | 88,89% | 127,58% |
| AM | 63,93% | 118,57% | 22,24% | 47,28% | 86,48% | 124,67% | - | - |
| AP | 93,33% | 157,77% | 79,95% | 116,81% | 125,55% | 156,31% | 194,33% | 292,44% |
| BA | 166,72% | 265,37% | 86,16% | 135,65% | 120,39% | 150,45% | 84,83% | 122,69% |
| CE | 88,82% | 158,66% | 26,44% | 52,34% | 130,13% | 194,60% | 62,48% | 116,64% |
| DF | 68,25% | 124,34% | 31,09% | 48,97% | 73,88% | 97,59% | - | - |
| ES | 143,33% | 233,33% | 45,86% | 65,75% | 116,07% | 160,32% | 16,93% | 55,91% |
| GO | 56,46% | 111,43% | 17,54% | 33,56% | 106,72% | 134,91% | 40,85% | 40,85% |
| MA | 75,19% | 133,59% | 26,76% | 52,72% | 68,25% | 102,72% | 101,11% | 142,30% |
| MG | 125,63% | 200,85% | 50,97% | 84,11% | 88,80% | 130,24% | 117,89% | 190,53% |
| MS | 96,03% | 161,38% | 45,36% | 75,13% | 138,39% | 170,90% | 109,09% | 151,92% |
| 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% | - | - |
| PI | 69,15% | 125,54% | 26,08% | 51,90% | 53,40% | 84,82% | 65,53% | 120,70% |
| PR | 63,31% | 120,69% | 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 | 89,59% | 152,79% | 30,79% | 57,57% | 104,66% | 146,58% | 51,22% | 82,19% |
| 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 | 68,78% | 125,04% | 22,69% | 39,42% | 128,98% | 160,20% | - | - |
| SC | 117,84% | 190,45% | 43,04% | 63,87% | 188,64% | 236,90% | 40,80% | 65,12% |
| SE | 52,96% | 109,54% | 17,94% | 42,10% | 95,99% | 136,14% | 19,01% | 43,38% |
| SP | 56,35% | 108,46% | 27,67% | 45,09% | 81,99% | 106,80% | 40,76% | 87,69% |
| TO | 84,86% | 146,48% | 26,67% | 52,61% | 84,06% | 109,15% | 258,06% | 331,39% |
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 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 | 59,87% | 118,99% | 10,30% | 32,89% |
| CE | 50,12% | 105,64% | 9,62% | 32,07% |
| DF | 64,91% | 119,88% | 9,94% | 46,58% |
| ES | 152,71% | 246,18% | - | - |
| GO | 45,95% | 97,23% | 54,78% | 86,48% |
| MA | 76,36% | 135,14% | 18,98% | 32,18% |
| MG | 169,61% | 259,48% | 27,02% | 54,90% |
| MS | 93,52% | 158,02% | 34,56% | 62,12% |
| MT | 74,26% | 142,01% | 129,72% | 175,77% |
| PA | 67,86% | 139,80% | - | - |
| PB | 64,05% | 118,73% | 22,69% | 47,82% |
| PE | 99,83% | 166,44% | 16,28% | 40,10% |
| PI | 65,38% | 120,51% | 11,89% | 34,81% |
| PR | 112,15% | 186,69% | - | 66,61% |
| RJ | 83,37% | 161,96% | 0,00% | 23,46% |
| *RN | 51,06% | 101,41% | 13,22% | 36,41% |
| RO | 85,15% | 146,87% | 9,62% | 36,42% |
| RS | 57,29% | 109,72% | - | - |
| SC | 64,42% | 119,22% | 9,93% | 36,81% |
| SE | 44,32% | 97,70% | - | - |
| SP | 90,43% | 153,90% | 18,73% | 44,80% |
| TO | 82,49% | 143,32% | 58,60% | 91,09% |
ANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
| UF | Gasolina Automotiva | Óleo Diesel | GLP | Óleo Combustível | ||||
| Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | |
| AL | 169,63% | 259,51% | 40,90% | 69,76% | 73,36% | 97,00% | 36,95% | 65,00% |
| AM | 325,53% | 467,38% | 94,33% | 134,14% | 137,01% | 185,55% | 25,99% | 51,80% |
| AP | 179,52% | 272,70% | 120,82% | 166,05% | 125,55% | 156,31% | 34,92% | 62,55% |
| BA | 122,35% | 204,59% | 23,99% | 65,32% | 98,35% | 138,97% | 31,46% | 58,38% |
| CE | 108,21% | 185,22% | 35,82% | 63,64% | 95,61% | 135,68% | 35,44% | 63,19% |
| DF | 132,40% | 209,87% | 43,78% | 63,39% | 73,88% | 97,59% | 9,94% | 46,58% |
| ES | 237,78% | 362,71% | 55,54% | 76,75% | 116,07% | 160,32% | - | - |
| GO | 89,28% | 155,78% | 23,71% | 40,58% | 106,72% | 134,91% | 28,47% | 54,78% |
| MA | 152,69% | 236,92% | 40,79% | 69,63% | 68,25% | 102,72% | 81,11% | 141,48% |
| MG | 169,61% | 259,48% | 52,76% | 86,29% | 73,07% | 111,06% | - | - |
| MS | 175,45% | 267,27% | 59,16% | 91,76% | 138,39% | 170,90% | - | - |
| 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 | 112,15% | 186,69% | 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 | 109,63% | 179,51% | 24,45% | 49,93% | 84,20% | 121,92% | % | % |
| RO | 164,68% | 252,91% | 46,28% | 76,24% | 108,54% | 136,98% | - | - |
| RS | 118,53% | 191,37% | 30,29% | 48,06% | 128,98% | 160,20% | - | - |
| SC | 249,67% | 366,22% | 63,30% | 85,56% | 188,64% | 228,00% | 40,80% | 69,94% |
| SE | 87,72% | 157,15% | 24,55% | 50,06% | 95,99% | 136,14% | 4,97% | 26,47% |
| SP | 90,43% | 153,90% | 36,79% | 55,44% | 81,99% | 106,80% | nihil | nihil |
| TO | 159,75% | 246,34% | 38,70% | 67,10% | 84,06% | 109,15% | 60,07% | 92,85% |
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 | 56,11% | 113,85% | 13,36% | 36,58% |
| CE | 48,01% | 102,76% | 13,11% | 36,28% |
| DF | 52,19% | 102,93% | 9,94% | 46,58% |
| ES | 146,82% | 238,11% | - | - |
| GO | 44,04% | 94,65% | 74,19% | 109,87% |
| MA | 58,12% | 110,83% | 3,06% | 37,41% |
| MG | 139,25% | 219,00% | 30,55% | 59,20% |
| MS | 77,17% | 136,22% | 34,99% | 62,63% |
| MT | 69,67% | 162,03% | 138,44% | 179,76% |
| PA | 54,53% | 120,76% | - | - |
| PB | 47,98% | 97,31% | 27,91% | 54,11% |
| PE | 73,22% | 130,95% | 17,85% | 41,99% |
| PI | 53,06% | 104,07% | 14,99% | 38,54% |
| PR | 105,35% | 177,50% | - | 68,65% |
| RJ | 68,36% | 140,51% | - | 25,76% |
| *RN | 48,91% | 98,55% | 27,42% | 53,52% |
| RO | 68,24% | 124,33% | 15,01% | 38,57% |
| RR | 77,47% | 136,63% | 15,01% | 38,57% |
| RS | 53,65% | 104,86% | - | - |
| SC | 64,42% | 119,22% | 9,93% | 36,81% |
| SE | 42,28% | 94,90% | - | - |
| SP | 87,74% | 150,31% | 19,11% | 45,25% |
| TO | 67,07% | 122,76% | 58,63% | 91,12% |
ANEXO IV
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
| UF | Gasolina Automotiva | Óleo Diesel | GLP | Óleo Combustível | ||||
| Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | |
| AL | 133,65% | 211,53% | 49,77% | 80,45% | 76,74% | 100,84% | 41,32% | 70,26% |
| AM | 167,63% | 256,84% | 69,12% | 103,76% | 103,49% | 145,17% | 21,92% | 46,89% |
| AP | 142,26% | 223,02% | 111,92% | 155,33% | 126,27% | 157,12% | 39,30% | 67,83% |
| BA | 115,03% | 194,55% | 35,05% | 80,06% | 110,51% | 153,62% | 33,62% | 60,99% |
| CE | 105,17% | 181,06% | 46,99% | 77,09% | 110,06% | 153,09% | 38,84% | 67,28% |
| DF | 110,84% | 181,13% | 52,84% | 73,68% | 79,86% | 104,39% | 9,94% | 46,58% |
| ES | 229,38% | 351,20% | 67,96% | 90,87% | 167,68% | 222,51% | - | - |
| GO | 86,70% | 152,30% | 31,40% | 49,31% | 147,63% | 181,40% | 44,58% | 74,19% |
| MA | 119,54% | 192,71% | 49,28% | 79,85% | 74,15% | 109,82% | 86,59% | 148,79% |
| MG | 139,25% | 219,00% | 64,47% | 100,57% | 76,91% | 115,75% | - | - |
| MS | 145,65% | 227,54% | 71,18% | 106,24% | 139,72% | 172,41% | - | - |
| 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 | 105,35% | 177,50% | 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 | 106,53% | 175,37% | 32,92% | 60,15% | 119,98% | 165,04% | % | % |
| RO | 133,41% | 211,22% | 58,68% | 91,18% | 109,02% | 137,52% | - | - |
| RS | 111,51% | 182,01% | 43,04% | 62,55% | 128,98% | 160,20% | - | - |
| SC | 172,98% | 263,97% | 66,77% | 89,51% | 197,39% | 237,94% | - | - |
| SE | 84,96% | 153,37% | 32,85% | 60,06% | 134,08% | 182,02% | 18,13% | 42,33% |
| SP | 87,74% | 150,31% | 48,60% | 68,87% | 142,73% | 175,83% | nihil | nihil |
| TO | 131,65% | 208,87% | 49,17% | 79,72% | 88,88% | 114,64% | 65,90% | 99,87% |
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 | 101,73% | 176,34% | 37,50% | 65,67% |
| CE | 88,18% | 157,78% | 14,66% | 38,15% |
| DF | 106,66% | 175,54% | 9,94% | 46,58% |
| ES | 282,38% | 423,81% | - | - |
| GO | 79,94% | 143,17% | 74,19% | 109,87% |
| MA | 121,00% | 194,67% | 90,37% | 153,83% |
| MG | 237,85% | 350,47% | 32,94% | 62,12% |
| MS | 142,50% | 223,34% | 40,75% | 69,57% |
| MT | 191,54% | 284,88% | 150,43% | 198,99% |
| PA | 114,22% | 206,03% | - | - |
| PB | 105,57% | 174,10% | 28,34% | 54,62% |
| PE | 150,41% | 233,88% | 21,63% | 46,54% |
| PI | 107,25% | 176,33% | 17,04% | 41,01% |
| PR | 166,76% | 260,49% | - | 74,28% |
| RJ | 134,02% | 234,32% | 0,00% | 29,29% |
| *RN | 90,05% | 153,40% | 27,42% | 53,52% |
| RO | 132,02% | 209,36% | 0,00% | 0,00% |
| RS | 97,10% | 162,80% | - | - |
| SC | 66,61% | 122,15% | 9,93% | 36,81% |
| SE | 81,31% | 148,37% | - | - |
| SP | 139,12% | 218,83% | 24,26% | 51,54% |
| TO | 128,68% | 204,91% | 65,90% | 99,88% |
ANEXO VI
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
| UF | Gasolina Automotiva | Óleo Diesel | GLP | Óleo Combustível | ||||
| Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | |
| AL | 237,89% | 350,52% | 65,93% | 99,92% | 107,28% | 135,54% | 43,25% | 72,59% |
| AM | 239,58% | 352,77% | 65,02% | 98,82% | 95,82% | 136,01% | 20,45% | 45,12% |
| AP | 250,28% | 367,04% | 160,05% | 213,31% | 169,68% | 206,46% | 41,13% | 70,03% |
| BA | 180,58% | 284,36% | 48,83% | 98,44% | 139,98% | 189,14% | 37,50% | 65,67% |
| CE | 163,68% | 261,20% | 59,95% | 92,71% | 136,68% | 185,15% | 41,67% | 70,69% |
| DF | 191,23% | 288,31% | 67,63% | 90,49% | 107,90% | 136,25% | 9,94% | 46,58% |
| ES | 429,96% | 625,97% | 80,93% | 105,60% | 167,68% | 222,51% | - | - |
| GO | 135,41% | 218,12% | 39,16% | 58,13% | 147,63% | 181,40% | 44,58% | 74,19% |
| MA | 216,65% | 322,21% | 65,80% | 99,76% | 103,57% | 145,27% | 90,37% | 153,83% |
| MG | 237,85% | 350,47% | 80,28% | 119,86% | 109,93% | 156,01% | - | - |
| MS | 245,18% | 360,24% | 87,44% | 125,83% | 185,03% | 223,90% | - | - |
| 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 | 166,76% | 260,49% | 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 | 166,56% | 255,41% | 41,58% | 70,57% | 119,98% | 165,04% | % | % |
| RO | 231,68% | 342,24% | 72,27% | 107,55% | 149,34% | 183,34% |
| - |
| RS | 173,84% | 265,12% | 51,91% | 72,62% | 173,78% | 211,11% | - | - |
| SC | 338,18% | 484,24% | 90,38% | 116,34% | 245,11% | 292,17% | 47,28% | 77,44% |
| SE | 138,31% | 226,45% | 41,29% | 70,23% | 134,08% | 182,02% | 18,13% | 42,33% |
| SP | 139,12% | 218,83% | 61,09% | 83,06% | 142,73% | 175,83% | nihil | nihil |
| TO | 225,51% | 334,01% | 63,33% | 96,79% | 120,07% | 150,08% | 67,43% | 101,72% |
ANEXO VII
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
| UF | Gasolina Automotiva | Óleo Diesel | GLP | QAV | ||||
| Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | |
| AL | 223,56% | 331,41% | 69,07% | 103,70% | 108,03% | 136,40% | 99,27% | 140,09% |
| AM | 431,92% | 609,22% | 147,49% | 198,18% | 137,01% | 185,55% | 152,00% | 236,01% |
| AP | 179,52% | 272,70% | 120,82% | 166,05% | 125,55% | 156,31% | 205,32% | 307,09% |
| BA | 550,71% | 791,38% | 215,02% | 279,54% | 356,50% | 418,81% | 84,33% | 122,69% |
| CE | 137,28% | 225,04% | 52,41% | 83,63% | 95,61% | 135,68% | 30,00% | 73,33% |
| DF | 132,40% | 209,87% | 43,78% | 63,39% | 73,88% | 97,59% | - | - |
| ES | 237,78% | 362,71% | 55,54% | 76,75% | 116,07% | 160,32% | 16,93% | 55,91% |
| GO | 86,70% | 152,30% | 31,40% | 49,31% | 147,63% | 181,40% | 50,26% | 50,26% |
| MA | 152,69% | 236,92% | 40,79% | 69,63% | 68,25% | 102,72% | 112,00% | 155,42% |
| MG | 194,12% | 292,16% | 65,49% | 101,81% | 88,80% | 130,24% | 122,59% | 196,79% |
| MS | 175,45% | 267,27% | 59,16% | 91,76% | 138,39% | 170,90% | 110,84% | 154,03% |
| 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% | - | - |
| PI | 132,27% | 209,69% | 38,80% | 67,23% | 53,40% | 84,82% | 72,52% | 130,03% |
| PR | 112,15% | 186,69% | 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 | 138,99% | 218,66% | 39,16% | 67,66% | 104,66% | 146,58% | 51,21% | 82,19% |
| RO | 164,68% | 252,91% | 46,28% | 76,24% | 108,54% | 136,98% | - | - |
| RS | 118,53% | 191,37% | 30,29% | 48,06% | 128,98% | 160,20% | - | - |
| SC | 249,67% | 366,22% | 63,30% | 85,56% | 186,64% | 228,00% | - | - |
| SE | 87,72% | 157,15% | 24,55% | 50,06% | 95,99% | 136,14% | 19,01% | 43,38% |
| SP | 90,43% | 153,90% | 36,79% | 55,44% | 81,99% | 106,80% | 47,69% | 96,92% |
| TO | 159,75% | 246,34% | 38,70% | 67,10% | 84,06% | 109,15% | 276,91% | 354,11% |
ANEXO VIII
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
| UF | Gasolina Automotiva | Óleo Diesel | GLP | QAV | ||||
| Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | |
| AL | 180,37% | 273,83% | 55,95% | 87,89% | 74,46% | 98,25% | 53,18% | 84,55% |
| AM | 234,54% | 346,05% | 115,38% | 159,49% | 103,49% | 145,17% | 141,74% | 222,33% |
| AP | 142,26% | 223,02% | 111,92% | 155,33% | 126,27% | 157,12% | 209,39% | 312,51% |
| BA | 230,51% | 352,76% | 152,45% | 204,15% | 356,55% | 418,81% | 84,83% | 122,69% |
| CE | 133,34% | 219,65% | 63,32% | 96,77% | 110,06% | 153,09% | 33,41% | 77,88% |
| DF | 110,84% | 181,13% | 52,84% | 73,68% | 79,86% | 104,39% | - | - |
| ES | 229,38% | 351,20% | 67,96% | 90,87% | 167,68% | 222,51% | 24,72% | 66,30% |
| GO | 86,70% | 152,30% | 31,40% | 49,31% | 147,63% | 181,40% | 50,26% | 50,26% |
| MA | 119,54% | 192,71% | 49,28% | 79,85% | 74,15% | 109,82% | 110,36% | 153,45% |
| MG | 161,00% | 248,00% | 78,17% | 117,28% | 93,00% | 135,36% | 129,04% | 205,39% |
| MS | 145,65% | 227,54% | 71,18% | 106,24% | 139,72% | 172,41% | 118,71% | 163,50% |
| 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% | - | - |
| PI | 111,97% | 182,63% | 48,48% | 78,89% | 59,44% | 92,10% | 73,99% | 131,99% |
| PR | 105,35% | 177,50% | 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 | 134,97% | 213,29% | 49,84% | 80,53% | 149,82% | 200,99% | 61,46% | 94,54% |
| RO | 133,41% | 211,22% | 58,68% | 91,18% | 109,02% | 137,52% | - | - |
| RS | 111,51% | 182,01% | 43,04% | 62,55% | 128,98% | 160,20% | - | - |
| SC | 172,98% | 263,97% | 66,77% | 89,51% | 197,39% | 237,94% | - | - |
| SE | 84,96% | 153,37% | 32,85% | 60,06% | 134,08% | 182,02% | 25,95% | 51,75% |
| SP | 87,74% | 150,31% | 48,60% | 68,87% | 142,73% | 175,83% | 47,97% | 97,29% |
| TO | 131,65% | 208,87% | 49,17% | 79,72% | 88,88% | 114,64% | 274,53% | 351,24% |
ANEXO IX
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
| UF | Gasolina Automotiva | Óleo Diesel | GLP | QAV | ||||
| Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | |
| AL | 305,46% | 440,62% | 99,11% | 139,89% | 148,73% | 182,65% | 108,44% | 151,13% |
| AM | 324,47% | 465,96% | 110,15% | 153,20% | 95,89% | 136,01% | 139,74% | 219,65% |
| AP | 250,28% | 367,04% | 160,05% | 213,31% | 169,68% | 206,46% | 220,93% | 327,91% |
| BA | 268,67% | 405,03% | 140,31% | 189,53% | 224,97% | 269,29% | 84,83% | 122,69% |
| CE | 212,10% | 327,54% | 79,48% | 116,25% | 136,68% | 185,15% | 36,65% | 82,20% |
| DF | 191,23% | 288,31% | 67,63% | 90,49% | 107,90% | 136,25% | - | - |
| ES | 429,96% | 625,97% | 80,93% | 105,60% | 167,68% | 222,51% | 24,72% | 66,30% |
| GO | 135,41% | 218,12% | 39,16% | 58,13% | 147,63% | 181,40% | 50,26% | 50,26% |
| MA | 216,65% | 322,21% | 65,80% | 99,76% | 103,57% | 145,27% | 121,75% | 167,17% |
| MG | 268,57% | 391,42% | 95,31% | 138,18% | 129,02% | 179,29% | 133,98% | 211,97% |
| MS | 245,18% | 360,24% | 87,44% | 125,83% | 185,03% | 223,90% | 120,54% | 165,71% |
| 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% | - | - |
| PI | 191,06% | 288,08% | 63,46% | 96,94% | 85,60% | 123,62% | 81,35% | 141,80% |
| PR | 166,76% | 260,49% | 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 | 215,91% | 321,21% | 60,93% | 93,89% | 149,82% | 200,99% | 61,46% | 94,54% |
| RO | 231,68% | 342,24% | 72,27% | 107,55% | 149,34% | 183,34% | - | - |
| RS | 173,84% | 265,12% | 51,91% | 72,62% | 173,78% | 211,11% | - | - |
| SC | 338,18% | 484,24% | 90,38% | 116,34% | 245,11% | 292,17% | - | - |
| SE | 138,31% | 226,45% | 41,29% | 70,23% | 134,08% | 182,02% | 25,95% | 51,75% |
| SP | 139,12% | 218,83% | 61,09% | 83,06% | 142,73% | 175,83% | 55,25% | 107,00% |
| TO | 225,51% | 334,01% | 63,33% | 96,79% | 120,07% | 150,08% | 294,25% | 375,00% |
ANEXO X
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS
| UF | Álcool hidratado | ||
| Internas | Interestaduais | ||
| 7% | 12% | ||
| AL | 34,47% | 71,86% | 62,62% |
| AM | 22,61% | 51,16% | 49,88% |
| AP | 25,32% | 60,16% | 51,55% |
| BA | 37,97% | 81,77% | 72,00% |
| CE | 46,15% | 86,79% | 76,75% |
| DF | 47,08% | 87,97% | 77,87% |
| ES | 61,38% | 112,61% | 101,18% |
| GO | 23,92% | 60,78% | 52,14% |
| MA | 25,22% | 60,04% | 51,43% |
| MG | 134,02% | - | 183,01% |
| MS | 177,18% | 254,25% | 235,21% |
| MT | 170,35% | 257,18% | 257,18% |
| PA | 31,53% | 81,70% | 71,93% |
| PB | 25,76% | 60,73% | 52,09% |
| PE | 48,55% | 89,85% | 79,64% |
| PI | 58,81% | 102,97% | 92,06% |
| PR | 50,86% | - | 61,89% |
| RJ | 46,36% | 105,51% | 94,46% |
| *RN | 49,35% | 90,88% | 80,62% |
| RS | 43,09% | 82,87% | 73,04% |
| SC | 34,98% | - | 67,38% |
| SE | 19,54% | 57,49% | 49,02% |
| SP | 36,17% | - | 64,67% |
| TO | 86,48% | 138,34% | 125,52% |
Cláusula terceira Ficam convalidados, até a data da entrada em vigor deste convênio, os procedimentos adotados entre 1º de janeiro e 31 de março de 2008, pelo Estado do Rio Grande do Norte, no tocante às margens de valor agregado, com relação ao produto “gás natural veicular”.
Cláusula quarta Este convênio entra em vigor na data de sua publicação no Diário Oficial da União, produzindo efeitos a partir de 1º de abril de 2008.
Rio de Janeiro, RJ, 4 de abril de 2008.
RETIFICAÇÃO
· Publicada no DOU de 25.06.08.
No Convênio ICMS 43 /08, de 4 de abril de 2008, publicado no DOU de 9 de abril de 2008, Seção 1, páginas 29 a 33, na cláusula segunda, onde se lê: “... VIII e IX do Convênio ICMS 140/02, ... ”, leia-se: “VIII, IX e X do Convênio ICMS 140/02, ... ”.
MANUEL DOS ANJOS MARQUES TEIXEIRA
