Legislação Tributária
ICMS

Ato:	Convênio ICMS
Número:	3
Complemento:	/2004
Publicação:	02/04/2004

Ementa:

Altera o Convênio ICMS 03/99, e o Convênio ICMS 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 03/04

Publicado, no âmbito estadual, pelo Decreto nº 2.779/04.

Altera o

Convênio ICMS 03/99

, e o

Convênio ICMS 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 76ª reunião extraordinária, realizada em Brasília, DF, no dia 29 de janeiro 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 Anexo II e III do Convênio ICMS 03/99, de 16 de abril de 1999, aplicáveis ao Estado do Ceará, ficam alterados como segue:

ANEXO II do Convênio ICMS 03/99
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

UF	Gasolina Automotiva		Òleo Diesel		GLP		Òleo Combustível		Gás Natural Veicular
UF	Internas	Interesta duais	Internas	Interesta duais	Internas	Interesta duais	Internas	Interesta duais	Internas
AC	96,17%	161,56%	29,44%	29,44%	73,36%	73,36%	35,10%	62,77%	62,77%
AL	86,45%	148,60%	27,18%	53,23%	73,36%	97,00%	35,10%	62,77%	62,77%
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	72.785%	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	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	72,73%	130,30%	25,42%	51,10%	84,19%	121,92%	-	-	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%

* MVA’s alteradas por este Convênio ICMS

ANEXO III do Convênio ICMS 03/99
OPERAÇÕES REALIZADAS POR IMPORTADORES

UF	Gasolina Automotiva		Óleo Diesel		GLP		QAV
UF	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	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	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	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 a IX do Convênio ICMS 140/02, de 13 de dezembro de 2002, aplicáveis ao Estado do Ceará, ficam alterados como segue:

ANEXO I do Convênio ICMS 140/02
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF	Gasolina Automotiva		Óleo Combustivel
UF	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	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	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 ICMS

ANEXO II do Convênio ICMS 140/02
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

UF	Gasolina Automotiva		Óleo Diesel		GLP		Óleo Combustível
UF	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	146,47%	137,63%	24,00%	65,33%	95,61%	135,68%	35,44%	63,19%
DF	132,04%	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%	124,42%	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	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%	109,15%	92,85%

MVA’s alteradas por este Convênio ICMS

ANEXO III do Convênio ICMS 140/02
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF	Gasolina Automotiva e Álcool Anidro		Óleo Combustível
UF	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	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	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 do Convênio ICMS 140/02
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

UF	Gasolina Automotiva		Óleo Diesel		GLP		Óleo Combustivel
UF	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	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	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%	179,55%
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%	86,62%	-	-
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 do Convênio ICMS 140/02
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF	Gasolina Automotiva e Álcool Anidro		Óleo Combustível
UF	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	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	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 do Convênio ICMS 140/02
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

UF	Gasolina Automotiva		Óleo Diesel		GLP		Óleo Combustivel
UF	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	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	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	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 ICMS

ANEXO VII do Convênio ICMS 140/02
OPERAÇÕES REALIZADAS POR IMPORTADORES

UF	Gasolina Automotiva		Óleo Diesel		GLP		QAV
UF	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	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	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%	294,39%	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 ICMS

ANEXO VIII do Convênio ICMS 140/02
OPERAÇÕES REALIZADAS POR IMPORTADORES

UF	Gasolina Automotiva		Óleo Diesel		GLP		QAV
UF	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	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	209,75%	313,00%	70,26%	105,13%	124,42%	155,03%	108,39%	151,07%
MT	133,85%	189,97%	149,49%	179,55%	166,35%	187,72%	296,68%	391,88%
PA	114,04%	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 ICMS

ANEXO IX do Convênio ICMS 140/02
OPERAÇÕES REALIZADAS POR IMPORTADORES

UF	Gasolina Automotiva		Óleo Diesel		GLP		QAV
UF	Internas	Interesta duais	Internas	Interest 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	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	171,80%	262,40%	83,20%	120,72%	143,02%	176,16%	111,95%	155,36%
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

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

Brasília, DF, 29 de janeiro de 2004