Legislação Tributária
ICMS

Ato:Convênio ICMS
Número:86
Complemento:/2003
Publicação:10/16/2003
Ementa:Altera os Convênios ICMS 03/99, de 16.04.99, e 140/02, de 13.12.02, 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 86/03
Publicado no DOU de 16.10.03.

 
O Conselho Nacional de Política Fazendária - CONFAZ, na sua 111ª reunião ordinária, realizada em São Luís, MA, no dia 10 de outubro de 2003, 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
Internas
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
97,18%
162,91%
57,84%
95,73%
85,20%
20,48%
45,16%
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
28,24%
70,99%
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
41,62%
88,83%
34,52%
66,80%
57,84%
9,97%
32,49%
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%
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
69,07%
125,43%
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
97,18%
162,91%
41,42%
70,38%
104,03%
131,85%
37,22%
65,33%
136,33%
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%
192,13%
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
78,02%
137,36%
34,90%
62,53%
119,34%
164,27%
31,43%
58,35%
236,40%
*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%
 
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
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
87,86%
150,48%
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
116,90%
189,20%
55,56%
87,43%
124,42%
155,03%
108,39%
151,07%
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
97,81%
163,74%
49,88%
80,58%
143,70%
193,62%
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%
158,06%
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 às unidades federadas indicadas, ficam alterados como segue:
ANEXO I
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
UF
Gasolina Automotiva e Álcool Anidro
Óleo Combustível
Interrnas
Interestaduais
Interrnas
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
69,61%
126,15%
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
209,75%
313,00%
20,48%
45,16%
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
78,75%
138,33%
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%
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
153,16%
246,79%
23,99%
65,32%
98,35%
138,97%
31,46%
58,38%
CE
142,87%
223,83%
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
209,75%
313,00%
70,26%
105,13%
124,4%
155,03%
-
-
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
155,99%
241,33%
46,90%
76,99%
119,34%
164,27%
34,01%
61,46%
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 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
52,63%
103,51%
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
171,80%
262,40%
23,87%
49,25%
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
60,71%
114,27%
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 Combustivel
Internas
Interesta
duais
Internas
Interesta
duais
Internas
Interesta
duais
Internas
Interesta
duais
AL
136,65%
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
111,87%
182,50%
35,39%
80,50%
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
171,80%
262,40%
83,20%
120,72%
143,02%
176,16%
-
-
MT
133,85%
189,97%
149,49%
179,55%
167,35%
187,72%
149,49%
179,5%
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
133,41%
233,79%
66,84%
91,77%
54,72%
75,82%
56,50%
93,21%
RN
123,09%
197,45%
58,87%
91,40%
122,23%
167,75%
37,47%
65,63%
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%
* 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
112,55%
183,40%
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
288,16%
417,55%
26,03%
51,84%
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
124,00%
198,66%
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%
 
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
219,45%
337,61%
48,83%
98,44%
139,98%
189,14%
37,50%
65,67%
CE
204,35%
305,80%
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
288,16%
417,55%
100,50%
141,57%
168,33%
204,92%
-
-
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
220,79%
327,73%
72,99%
108,43%
165,38%
219,74%
40,17%
68,88%
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%
10,72%
 
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
169,85%
259,81%
24,00%
65,33%
95,61%
135,68%
30,00%
73,33%
CE
132,04%
209,87%
43,78%
63,39%
73,88%
97,59%
30,00%
73,33%
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
288,16%
417,55%
100,50%
141,57%
168,33%
204,92%
117,98%
162,62%
MT
142,38%
215,27%
139,52%
169,71%
117,99%
138,90%
294,3%
393,88%
PA
136,06%
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
212,27%
316,37%
67,46%
101,76%
145,13%
195,33%
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
195,75%
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
135,41%
213,88%
35,39%
80,52%
110,06%
153,09%
33,415%
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
209,75%
313,00%
70,26%
105,13%
124,42%
155,03%
108,39%
151,07%
MT
133,65%
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
147,88%
230,50%
76,51%
112,66%
194,86%
255,25%
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%
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%
440,65%
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
238,16%
350,88%
48,84%
98,46%
136,68%
185,15%
36,65%
-
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
171,80%
262,40%
83,20%
120,72%
143,02%
176,16%
119,95%
155,36%
MT
311,77%
410,59%
162,12%
193,70%
210,33%
235,23%
162,12%
193,70%
PA
201,9%
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
291,32%
321,76%
97,20%
137,60%
196,58%
257,33%
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%
 
ANEXO X
OPERAÇÕES REALIZADAS POR DISTRIBUIDORA
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%
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
71,94%
119,75%
107,94%
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%
Clausula terceira Ficam convalidados os procedimentos adotados:a) desde 16 e 20 de setembro de 2003 até a data da entrada em vigor deste convênio, pelo Estado da Bahia, em relação às margens de valor agregado da gasolina automotiva e óleo diesel, respectivamente, de que tratam o Anexo II do Convênio ICMS 03/99;b) até a data de vigência deste convênio pelo Estado de Rondônia.
Cláusula quarta Este convênio entra em vigor na data de sua publicação no Diário Oficial da União. 

São Luís, MA, 10 de outubro de 2003