Legislação Tributária
ICMS

Ato:Convênio ICMS
Número:64
Complemento:/2004
Publicação:06/24/2004
Ementa: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.
Assunto:Substituição Tributária-Combustíveis e outros derivados ou não de Petróleo




Nota Explicativa:
Nota: " Os documentos contidos nesta base de dados têm caráter meramente informativo. Somente os textos publicados no Diário Oficial estão aptos à produção de efeitos legais."

Texto:

CONVÊNIO ICMS 64/04

.Divulgado, no âmbito estadual, pelo Decreto nº 3.526/04.  O Conselho Nacional de Política Fazendária - CONFAZ, na sua 114ª reunião ordinária, realizada em João Pessoa, PB, no dia 18 de junho de 2004, 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
*MVA´s alteradas por este Convênio ICMS.
 ANEXO II

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

UF.
Gasolina Automotiva
Óleo Diesel
GLP
Óleo Combustível
GNV
Internas
Interest.
Internas
Interest.
Internas
Interest.
Internas
Interest.
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
80,37%
140,49%
30,84%
48,68%
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
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
Interest.
Internas
Interest.
Internas
Interest.
Internas
Interest.
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
80,37%
140,49%
30,84%
48,68%
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
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 Convênio 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 Combustíveis
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
80,37%
140,49%
13,04%
36,19%
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
Interestad.
Internas
Interestad.
Internas
Interestad.
Internas
Interestad.
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
158,12%
244,16%
45,40%
65,23%
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
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 alternadas 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
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
62,86%
117,15%
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

*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
126,03%
201,37%
18,24%
42,46%
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
G L P
Óleo Combustível
Internas
Interest.
Internas
Interest.
Internas
Interest.
Intenas
Interest.
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
223,46%
331,28%
69,52%
92,64%
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
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
G L P
Óleo Combustível
Internas
Interest.
Internas
Interest.
Internas
Interest.
Internas
Interest.
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
158,12%
244,16%
45,40%
65,23%
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
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

*MVA 's alteradas por este Convênio ICMS.

ANEXO IX

OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

*MVA´s alteradas por este Convênio ICMS

ANEXO X

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS

*MVA’s alteradas por este Convênio ICMS 

Cláusula terceira Ficam convalidados os procedimentos adotados desde 15 de junho até a data da entrada em vigor deste convênio, pelo Estado do Rio Grande do Sul, no tocante às margens de valor agregado da gasolina automotiva e do óleo diesel.

Cláusula quarta Este convênio entra em vigor na data de sua publicação no Diário Oficial da União.


João Pessoa, PB, 18 de junho de 2004.