Legislação Tributária
ICMS

Ato:Ato COTEPE/ICMS-Revogado
Número:21
Complemento:/2008
Publicação:06/26/2008
Ementa:Divulga as margens de valor agregado a que se refere a cláusula oitava do Convênio ICMS 110/07, que dispõe sobre o regime de substituição tributária nas operações com combustíveis e lubrificantes, derivados ou não de petróleo, e com outros produtos.
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:
ATO COTEPE/ICMS Nº 21, DE 25 DE JUNHO DE 2008
. Tabelas atualizadas apenas parcialmente. É necessário consultar os atos de alteração.
. Alterado pelos Atos COTEPE/MVA 01/08, 02/08, 03/08, 04/08, 05/08, 01/09, 02/09, 03/09, 04/09, 05/09, 07/09, 01/10, 02/10, 03/10, 07/10, 11/10, 01/11, 02/11, 03/11, 04/11, 05/11, 06/11, 07/11, 08/11, 09/11, 10/11, 01/12, 03/12, 04/12, 1/13, 2/13, 3/13, 4/13, 5/13, 6/13, 7/13 (incluído MT), 8/13, 9/13
. Revogado pelo ATO COTEPE/ICMS 42/13.

O Secretário Executivo do Conselho Nacional de Política Fazendária - CONFAZ, no uso de suas atribuições, considerando o disposto na cláusula oitava do Convênio ICMS 110/07, de 28 de setembro de 2007, divulga as margens de valor agregado que as unidades federadas indicadas nas tabelas abaixo adotarão a partir de 1º de julho de 2008, na hipótese em que:
I - o sujeito passivo por substituição seja distribuidora de combustíveis, como tal definida e autorizada pelo órgão federal competente, os percentuais constantes na Tabela I, em relação aos produtos nela indicados;

II - o sujeito passivo por substituição seja produtor nacional de combustíveis, os percentuais constantes na Tabela II, em relação aos produtos nela indicados;

III - o sujeito passivo por substituição seja importador de combustíveis, os percentuais constantes na Tabela III, em relação aos produtos nela indicados;

IV - o produtor nacional de combustíveis realizar operações sem computar no respectivo preço o valor da Contribuição de Intervenção no Domínio Econômico - CIDE -, os percentuais constantes nas Tabelas IV e V, em relação aos produtos nela indicados;

V - o produtor nacional de combustíveis realizar operações sem computar no respectivo preço o valor das contribuições para o PIS/PASEP e à COFINS, os percentuais constantes nas Tabelas VI e VII, em relação aos produtos nela indicados;

VI - o produtor nacional de combustíveis realizar operações sem computar no respectivo preço o valor das contribuições para o PIS/PASEP, da COFINS e da CIDE, os percentuais constantes nas Tabelas VIII e IX, em relação aos produtos nela indicados;

VII - o importador realizar operações de importação com a exigibilidade suspensa ou sem pagamento do valor da Contribuição de Intervenção no Domínio Econômico - CIDE -, os percentuais constantes na Tabela X, em relação aos produtos nela indicados;

VIII - o importador realizar operações de importação com a exigibilidade suspensa ou sem pagamento do valor das contribuições para o PIS/PASEP e à COFINS, os percentuais constantes na Tabela XI, em relação aos produtos nela indicados;

IX - o importador realizar operações de importação com a exigibilidade suspensa ou sem pagamento do valor das contribuições para o PIS/PASEP, da COFINS e da CIDE, os percentuais constantes na Tabela XII, em relação aos produtos nela indicados;

X - a distribuidora de combustível, assim como tal definida e autorizada por órgão federal competente realizar operação sem computar no respectivo preço o valor das contribuições para o PIS/PASEP e à COFINS, os percentuais constantes na Tabela XIII, em relação aos produtos nela indicados.


Nova redação dada pelo Ato COTEPE/MVA 04/12

Tabelas I a XIII do Ato COTEPE-ICMS 21-08, na redação do Ato MVA 04-12.doc

UFGasolina Automotiva e
Álcool Anidro
Álcool HidratadoÓleo CombustívelGás Natural Veicular
InternasInteresta-
duais
InternasInterestaduaisInternasInteresta-
duais
InternasInteresta-
duais
Alíquota
7%
Alíquota
12%
AC39,21%83,97%41,58%73,45%64,60%9,93%36,81%--
AL33,41%82,75%74,72%122,59%110,62%24,46%49,96%--
AM13,56%51,41%19,44%68,26%59,26%----
AP22,54%63,38%18,76%47,26%39,34%28,21%54,46%--
BA29,66%77,62%31,69%51,21%43,07%10,30%37,27%--
CE23,41%69,05%34,17%66,37%57,43%9,62%36,42%--
DF15,78%54,37%36,28%68,98%59,90%9,94%46,59%--
ES36,69%87,24%25,20%59,50%50,92%----
GO21,41%64,06%13,76%42,97%35,28%54,78%86,48%--
MA26,18%68,24%14,95%42,54%34,87%9,62%36,42%--
MG42,64%90,19%30,45%61,76%53,06%29,01%57,33%--
MS41,38%88,50%94,57%141,26%128,29%59,96%92,72%--
MT69,67%124,93%114,64%184,10%184,10%138,36%184,70%--
PA21,09%72,98%20,44%60,01%51,41%9,62%36,42%--
PB18,09%57,45%15,45%43,15%35,46%22,29%47,33%137,98%-
PE38,23%84,30%36,37%69,09%60,00%16,28%40,10%--
PI14,50%52,66%23,45%53,08%44,85%11,89%34,81%--
*PR26,69%75,96%35,00%56,98%35,00%20,23%46,67%70,00%-
RJ31,92%88,46%34,36%81,09%71,35%11,35%23,46% 100,00%-
RN23,86%65,15%16,93%44,99%37,19%13,22%36,41%--
RO23,34%64,46%85,71%130,29%117,90%29,00%57,82%--
RR17,80%47,25%20,00%48,81%40,81%9,97%36,86%--
RS34,74%79,66%20,93%49,96%41,90%9,96%32,48%--
SC20,49%60,66%19,69%-42,76%9,93%36,81%90,71%-
SE18,46%62,27%9,73%39,80%32,28%----
SP56,35%108,46%25,00%-46,67%10,48%34,73%--
TO25,72%67,62%32,84%64,72%55,86%9,94%46,59%--

TABELA II - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

(Nova redação dada pelo Ato COTEPE/MVA 03/12, efeitos a partir de 1º.04.12)

UF
Gasolina Automotiva
Óleo Diesel
GLP
Óleo Combustível
Gás Natural Veicular
Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais
Internas
Interestaduais
AC
101,12%
166,51%
41,13%
84,29%
136,32%
180,65%
41,45%
76,22%
30%
-
AL
83,73%
151,68%
18,52%
42,80%
100,53%
141,60%
24,46%
49,95%
131,71
-
AM
63,93%
118,57%
22,24%
47,28%
86,48%
124,67%
-
-
30%
-
AP
68,68%
124,91%
19,25%
43,68%
72,80%
96,36%
50,14%
80,90%
30%
-
BA
78,60%
144,66%
31,79%
55,05%
98,32%
138,97%
31,46%
58,38%
203,53%
-
*CE
69,94%
132,80%
19,16%
43,56%
95,61%
135,68%
29,76%
56,34%
107,26%
119,74%
DF
59,19%
112,25%
12,23%
27,54%
73,88%
97,59%
9,94%
46,59%
30%
-
ES
89,02%
158,93%
23,13%
39,92%
54,75%
86,45%
-
-
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
67,81%
123,74%
26,18%
43,38%
99,26%
143,00%
31,37%
60,21%
207,40%
-
MS
96,03%
161,38%
45,36%
75,13%
138,39%
170,90%
81,47%
118,64%
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%
168,96%
-
PI
57,28%
109,71%
15,32%
38,94%
89,07%
127,80%
-
-
30%
-
PR
70,55%
136,18%
35,04%
53,45%
147,41%
181,15%
-
68,69%
30,00%
-
RJ
83,08%
161,54%
42,83%
64,17%
48,30%
68,53%
49,45%
84,50%
-
-
RN
75,04%
133,39%
32,62%
59,78%
84,20%
121,92%
-
-
112,95%
117,00%
RO
69,77%
126,35%
20,13%
44,74%
85,15%
110,40%
46,40%
76,39%
31,30%
58,25%
RR
107,72%
159,65%
45,81%
75,67%
118,16%
162,84%
-
-
-
-
RS
74,49%
132,65%
40,17%
59,28%
153,38%
187,93%
30,70%
57,47%
-
-
SC
65,84%
121,12%
18,12%
34,23%
134,96%
167,00%
40,80%
69,64%
-
-
SE
52,96%
109,54%
17,94%
42,10%
95,99%
136,14%
4,97%
26,47%
131,71%
-
SP
59,19%
112,25%
33,80%
52,05%
81,99%
106,80%
-
-
-
-
TO
72,85%
130,47%
16,38%
32,25%
74,75%
98,58%
21,67%
46,59%
30%
-
UFGasolina AutomotivaOleo DieselGLPOleo CombustivelGas Natural Veicular
InternasInteresta-
duais
InternasInteresta-
duais
InternasInteresta-
duais
InternasInteresta-
duais
InternasInteresta-
duais
AC101,12%166,51%41,13%84,29%136,32%180,65%41,45%76,22%30%-
AL83,73%151,68%18,52%42,80%100,53%141,60%24,46%49,95%131,71-
AM63,93%118,57%22,24%47,28%86,48%124,67%--30%-
AP68,68%124,91%19,25%43,68%72,80%96,36%50,14%80,90%30%-
BA78,60%144,66%31,79%55,05%98,32%138,97%31,46%58,38%203,53%-
CE69,94%132,80%19,16%43,56%95,61%135,68%29,76%56,34%160,63%176,33%
DF59,19%112,25%12,23%27,54%73,88%97,59%9,94%46,59%30%-
ES89,02%158,93%23,13%39,92%54,75%86,45%--151,58%-
GO56,46%111,43%17,54%33,56%106,72%134,91%28,47%54,78%30%-
MA75,19%133,59%26,76%52,72%68,25%102,72%--30%-
MG67,81%123,74%26,18%43,38%99,26%143,00%31,37%60,21%207,40%-
MS96,03%161,38%45,36%75,13%138,39%170,90%81,47%118,64%243,30%-
MT133,85%189,97%148,92%172,91%159,50%180,32%148,92%178,91%223,41%-
PA68,00%140,00%37,92%66,17%97,38%137,81%29,76%56,34%30%-
PB63,90%118,53%20,97%45,75%74,69%110,47%19,52%44,00%182,13%201,26%
PE84,30%145,74%19,34%45,54%92,76%119,05%30,31%57,00%168,96%-
PI57,28%109,71%15,32%38,94%89,07%127,80%--30%-
PR74,44% 142,28%35,04%53,45%147,41% 181,15% -68,69% 30,00%-
RJ83,08%161,54%42,83%64,17%48,30%68,53%49,45%84,50%--
RN75,04%133,39%32,62%59,78%84,20%121,92%--112,95%117,00%
RO69,77%126,35%20,13%44,74%85,15%110,40%46,40%76,39%31,30%58,25%
RR107,72%159,65%45,81%75,67%118,16%162,84%----
*RS80,41%140,55%37,06%55,75%150,16%184,28%30,70%57,47%--
SC65,84%121,12%18,12%34,23%134,96%167,00%40,80%69,64%--
SE52,96%109,54%17,94%42,10%95,99%136,14%4,97%26,47%131,71%-
SP56,35%108,46%27,67%45,09%81,99%106,80%----
TO72,85%130,47%16,38%32,25%74,75%98,58%21,67%46,59%30%-
UF
Gasolina Automotiva
Oleo Diesel
GLP
Oleo Combustivel
Gas Natural Veicular
InternasInteresta-
duais
InternasInteresta-
duais
InternasInteresta-
duais
InternasInteresta-
duais
InternasInteresta-
duais
AC101,12%166,51%41,13%84,29%136,32%180,65%41,45%76,22%30%-
AL83,73%151,68%18,52%42,80%100,53%141,60%24,46%49,95%131,71-
AM63,93%118,57%22,24%47,28%86,48%124,67%--30%-
AP68,68%124,91%19,25%43,68%72,80%96,36%50,14%80,90%30%-
BA78,60%144,66%31,79%55,05%98,32%138,97%31,46%58,38%203,53%-
CE69,94%132,80%19,16%43,56%95,61%135,68%29,76%56,34%160,63%176,33%
DF59,19%112,25%12,23%27,54%73,88%97,59%9,94%46,59%30%-
ES89,02%158,93%23,13%39,92%54,75%86,45%--151,58%-
GO56,46%111,43%17,54%33,56%106,72%134,91%28,47%54,78%30%-
MA75,19%133,59%26,76%52,72%68,25%102,72%--30%-
MG67,81%123,74%26,18%43,38%99,26%143,00%31,37%60,21%207,40%-
MS96,03%161,38%45,36%75,13%138,39%170,90%81,47%118,64%243,30%-
MT133,85%189,97%148,92%172,91%159,50%180,32%148,92%178,91%223,41%-
PA68,00%140,00%37,92%66,17%97,38%137,81%29,76%56,34%30%-
PB63,90%118,53%20,97%45,75%74,69%110,47%19,52%44,00%182,13%201,26%
PE84,30%145,74%19,34%45,54%92,76%119,05%30,31%57,00%168,96%-
PI57,28%109,71%15,32%38,94%89,07%127,80%--30%-
PR74,44% 142,28%35,04%53,45%147,41% 181,15% -68,69% 30,00%-
RJ83,08%161,54%42,83%64,17%48,30%68,53%49,45%84,50%--
RN75,04%133,39%32,62%59,78%84,20%121,92%--112,95%117,00%
RO69,77%126,35%20,13%44,74%85,15%110,40%46,40%76,39%31,30%58,25%
RR107,72%159,65%45,81%75,67%118,16%162,84%----
*RS80,41%140,55%37,06%55,75%150,16%184,28%30,70%57,47%--
SC65,84%121,12%18,12%34,23%134,96%167,00%40,80%69,64%--
SE52,96%109,54%17,94%42,10%95,99%136,14%4,97%26,47%131,71%-
SP56,35%108,46%27,67%45,09%81,99%106,80%----
TO72,85%130,47%16,38%32,25%74,75%98,58%21,67%46,59%30%-

TABELA III - OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEL
(Nova redação dada pelo Ato COTEPE/MVA 8/11, efeitos a partir de 1º.10.11)


UFGasolina AutomotivaÓleo DieselGLPQAV
InternasInteresta- duaisInternasInteresta- duaisInternasInteresta- duaisInternasInteresta- duais
AC163,48%251,30%36,46%81,95%85,90%147,87%45,89%94,53%
AL83,73%151,68%18,52%42,80%100,53%141,60%12,40%35,42%
AM63,93%118,57%22,24%47,28%86,48%124,67%--
AP68,68%124,91%19,25%43,68%72,80%96,36%103,59%171,46%
BA166,72%265,37%31,79%55,05%120,39%150,45%84,83%122,69%
CE88,82%158,66%32,40%59,52%130,13%194,60%62,48%116,64%
DF59,19%112,25%12,23%27,54%73,88%97,59%--
ES89,02%158,93%23,13%39,92%54,75%86,45%29,84%73,12%
GO56,46%111,43%17,54%33,56%106,72%134,91%40,85%40,85%
MA75,19%133,59%26,76%52,72%68,25%102,72%101,11%142,30%
MG67,81%123,74%26,18%43,38%99,26%143,00%30,81%74,41%
MS96,03%161,38%45,36%75,13%138,39%170,90%109,09%151,92%
MT133,85%189,97%148,92%178,91%72,95%180,32%296,68%391,88%
PA68,00%140,00%37,92%66,17%97,38%137,81%217,46%353,51%
PB63,90%118,53%20,97%45,75%74,69%110,47%57,87%90,20%
PE84,30%145,74%19,34%45,54%92,76%119,05%--
PI57,28%109,71%15,32%38,94%89,07%127,80%88,47%151,30%
*PR70,05%136,18%35,04%53,45%147,41%181,15%42,86%90,48%
RJ83,08%161,54%42,83%64,17%48,30%68,53%42,37%77,96%
RN89,60%152,79%47,36%77,54%104,66%146,58%51,21%82,19%
RO69,77%126,35%20,13%44,74%85,15%110,40%39,96%86,62%
RR156,38%220,48%82,26%119,59%172,69%228,55%68,16%124,22%
RS80,41%140,55%37,06%55,75%150,16%184,28%--
SC65,84%121,12%18,12%34,23%134,96%167,00%--
SE52,96%109,54%17,94%42,10%95,99%136,14%19,01%43,38%
SP56,35%108,46%27,67%45,09%81,99%106,80%40,76%87,69%
TO72,85%130,47%16,38%32,25%74,75%98,58%72,85%130,47%
TABELA IV - OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
(Redação dada pelo ATO COTEPE/MVA 01/11) - Consolidada até o ATO COTEPE/MVA 03/11
UF
Gasolina Automotiva e Alcool Anidro
Oleo Combustivel
Internas
Interestaduais
Internas
Interestaduais
AL
62,35%
122,40%
24,46%
49,96%
AM
19,37%
59,16%
9,62%
36,42%
AP
48,70%
98,27%
28,21%
54,46%
BA
67,56%
129,53%
10,30%
32,89%
CE
50,12%
105,64%
9,62%
32,07%
DF
29,93%
73,24%
9,94%
46,59%
ES
56,92%
114,96%
-
-
GO
45,95%
97,23%
54,78%
86,48%
MA
76,36%
135,14%
18,98%
32,18%
MG
64,14%
118,86%
29,01%
57,33%
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
28,03%
70,71%
11,89%
34,81%
    Nova redação dada pelo Ato Cotepe/MVA 02/11
PR
55,33%
115,74%
-
66,61%
PR
112,15%
186,69%
-
66,61%
RJ
83,37%
161,96%
0,00%
23,46%
RN
40,07%
86,76%
13,22%
36,41%
RO
38,99%
85,32%
19,59%
44,08%
Nova redação dada pelo Ato Cotepe/MVA 03/11
*RS
51,69%
102,26%
9,96%
32,48%
*RS
37,50%
83,33%
9,96%
32,48%
SC
35,77%
81,02%
9,93%
36,81%
SE
44,32%
97,70%
-
-
SP
90,43%
153,90%
18,73%
44,80%
TO
41,09%
88,12%
9,94%
46,59%
TABELA V - OPERAÇÕES REALIZADAS POR PRODUTOR NATURAL DE COMBUSTIVEL
(Redação dada pelo ATO COTEPE/MVA 01/11) - Consolidada até o ATO COTEPE/MVA 03/11
UF
Gasolina Automotiva
Oleo Diesel
GLP
Oleo Combustivel
InternasInteresta-
duais
InternasInteresta-
duais
InternasInteresta-
duais
InternasInteresta-
duais
AL
108,40%
185,47%
21,26%
46,10%
100,53%
141,60%
24,46%
49,95%
AM
325,53%
467,38%
94,33%
134,14%
137,01%
185,55%
25,99%
51,80%
AP
90,99%
154,65%
21,69%
46,62%
72,80%
96,36%
50,14%
80,90%
BA
133,05%
219,25%
34,56%
58,31%
98,35%
138,97%
31,46%
58,38%
CE
108,21%
185,22%
21,64%
46,55%
95,61%
135,68%
35,44%
63,19%
DF
79,33%
139,11%
14,48%
30,09%
73,88%
97,59%
9,94%
46,59%
ES
118,19%
198,90%
25,69%
42,83%
54,75%
86,45%
-
-
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
89,73%
152,98%
28,93%
46,51%
99,26%
143,00%
31,37%
60,21%
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%
81,47%
118,64%
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
76,51%
135,34%
17,68%
41,78%
89,07%
127,80%
-
-
Nova redação dada pelo Ato Cotepe/MVA 02/11
PR
115,47%
199,26%
43,60%
63,18%
147,41%
181,15%
-
66,61%
PR
112,15%
186,69%
42,08%
61,46%
98,82%
125,93%
-
66,61%
RJ
158,61%
269,45%
54,99%
78,15%
48,30%
68,53%
50,13%
85,34%
RN
93,80%
158,40%
23,96%
49,35%
84,20%
121,92%
-
-
RO
92,08%
156,11%
22,57%
47,68%
85,15%
110,40%
31,35%
58,25%
Nova redação dada pelo Ato Cotepe/MVA 03/11
RS
117,45%
189,94%
42,61%
62,06%
150,16%
184,28%
30,70%
57,47%
*RS
97,11%
162,81%
42,61%
62,06%
150,16%
184,28%
30,70%
57,47%
SC
87,63%
150,18%
20,47%
36,90%
134,96%
167,00%
40,80%
69,64%
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
94,73%
159,64%
18,72%
34,91%
74,75%
98,58%
21,67%
46,59%

TABELA VI - OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
(Redação dada pelo ATO COTEPE/MVA 01/11) - Consolidada até o ATO COTEPE/MVA 03/11

UF
Gasolina Automotiva e Alcool Anidro
Oleo Combustivel
Internas
Interestaduais
Internas
Interestaduais
AL
60,07%
119,27%
40,07%
68,76%
AM
17,80%
57,06%
9,62%
36,42%
AP
46,64%
95,52%
44,29%
73,84%
BA
63,62%
124,14%
13,36%
36,58%
CE
48,01%
102,76%
13,11%
36,28%
DF
37,55%
83,41%
25,41%
67,21%
ES
68,20%
130,42%
-
-
GO
44,04%
94,65%
74,19%
109,87%
MA
58,12%
110,83%
3,06%
37,41%
MG
76,18%
134,91%
45,42%
77,34%
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
35,28%
80,38%
14,99%
38,54%
Nova redação dada pelo Ato Cotepe/MVA 02/11
PR
60,45%
122,85%
-
68,65%
PR
105,35%
177,50%
-
68,65%
RJ
68,36%
140,51%
-
25,76%
RN
48,90%
98,53%
27,42%
53,52%
RO
47,47%
96,62%
34,58%
62,15%
RR
77,47%
136,63%
15,01%
38,57%
Nova redação dada pelo Ato Cotepe/MVA 03/11
RS
60,87%
114,49%
23,75%
49,09%
*RS
45,81%
94,42%
23,75%
49,09%
SC
44,05%
92,06%
9,93%
36,81%
SE
42,28%
94,90%
-
-
SP
87,74%
150,31%
19,11%
45,25%
TO
49,36%
99,15%
25,41%
67,21%
TABELA VII - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
(Redação dada pelo ATO COTEPE/MVA 01/11) - Consolidada até o ATO COTEPE/MVA 03/11
UF
Gasolina Automotiva
Oleo Diesel
GLP
Oleo Combustivel
InternasInteresta-
duais
InternasInteresta-
duais
InternasInteresta-
duais
InternasInteresta-
duais
AL
121,90%
203,97%
33,39%
60,71%
139,49%
188,54%
40,07%
68,76%
AM
167,63%
256,84%
69,12%
103,76%
103,49%
145,17%
21,92%
46,89%
AP
103,16%
170,88%
32,34%
59,45%
96,27%
123,04%
68,98%
103,59%
BA
125,37%
208,73%
46,69%
72,58%
110,51%
153,62%
33,62%
60,99%
CE
105,17%
181,06%
32,48%
59,61%
110,06%
153,09%
38,84%
67,28%
DF
90,25%
153,66%
24,28%
41,23%
97,16%
124,05%
25,41%
67,21%
ES
134,61%
221,38%
36,86%
55,52%
76,62%
112,79%
-
-
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
101,68%
168,91%
41,04%
60,27%
136,47%
188,37%
48,07%
80,58%
MS
145,65%
227,54%
71,18%
106,24%
139,72%
172,41%
84,40%
122,17%
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
86,86%
149,15%
27,96%
54,17%
118,02%
162,67%
-
-
Nova redação dada pelo Ato Cotepe/MVA 02/11
PR
120,93%
206,85%
57,44%
78,91%
148,25%
182,10%
-
68,65%
PR
105,35%
177,50%
55,79%
77,04%
137,52%
170,13%
-
68,65%
RJ
133,65%
233,79%
66,84%
91,77%
54,72%
75,82%
56,50%
93,21%
RN
106,51%
175,35%
35,40%
63,14%
119,98%
165,04%
-
-
RO
104,26%
172,34%
33,22%
60,51%
113,84%
143,00%
47,82%
78,10%
Nova redação dada pelo Ato Cotepe/MVA 03/11
RS
122,74%
196,99%
51,44%
72,09%
199,13%
239,92%
47,09%
77,22%
*RS
101,90%
169,20%
51,447%
72,09%
199,13%
239,92%
47,09%
77,22%
SC
99,52%
166,02%
30,66%
48,48%
178,76%
216,77%
-
-
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
106,58%
175,44%
28,88%
46,45%
98,15%
125,17%
36,93%
64,97%


TABELA VIII - OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
(Redação dada pelo ATO COTEPE/MVA 01/11) - Consolidado até o ATO COTEPE/MVA 03/11
UF
Gasolina Automotiva e Alcool Anidro
Oleo Combustivel
Internas
Interestaduais
Internas
Interestaduais
AL
103,62%
178,93%
40,07%
68,76%
AM
17,80%
57,06%
9,62%
36,42%
AP
85,76%
147,68%
44,29%
73,84%
BA
111,44%
189,64%
37,50%
65,67%
CE
88,18%
157,78%
14,66%
38,15%
DF
58,00%
110,67%
25,41%
67,21%
ES
99,92%
173,86%
-
-
GO
79,94%
143,17%
74,19%
109,87%
MA
121,00%
194,67%
90,37%
153,83%
MG
110,19%
180,26%
45,42%
77,34%
MS
142,50%
223,34%
89,82%
128,70%
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
54,60%
106,13%
17,04%
41,01%
Nova redação dada pelo Ato Cotepe/MVA 02/11
PR
96,72%
173,23%
-
74,28%
PR
166,76%
260,49%
-
74,28%
RJ
134,02%
234,32%
0,00%
29,29%
RN
72,95%
130,60%
27,42%
53,52%
RO
70,40%
127,19%
34,58%
62,15%
Nova redação dada pelo Ato Cotepe/MVA 03/11
RS
85,63%
147,51%
23,75%
49,09%
*RS
68,26%
124,35%
23,75%
49,09%
SC
66,44%
121,92%
9,93%
36,81%
SE
81,31%
148,37%
-
-
SP
139,12%
218,83%
24,26%
51,54%
TO
71,57%
128,76%
25,41%
67,21%



TABELA IX - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
(Redação dada pelo ATO COTEPE/MVA 01/11) - Consolidado até o ATO COTEPE/MVA 03/11

UF
Gasolina Automotiva
Oleo Diesel
GLP
Oleo Combustivel
InternasInteresta-
duais
InternasInteresta-
duais
InternasInteresta-
duais
InternasInteresta-
duais
AL
158,92%
254,68%
36,87%
64,91%
139,49%
188,54%
40,07%
68,76%
AM
239,58%
352,77%
65,02%
98,82%
95,82%
136,01%
20,45%
45,12%
AP
136,42%
215,22%
35,35%
63,08%
96,27%
123,04%
68,98%
103,59%
BA
194,08%
302,85%
50,13%
76,63%
139,98%
189,14%
37,50%
65,67%
CE
163,68%
261,20%
35,55%
63,31%
136,68%
185,15%
41,67%
70,69%
DF
119,74%
192,99%
27,05%
44,37%
97,16%
124,05%
25,41%
67,21%
ES
181,29%
285,33%
40,02%
59,12%
76,62%
112,79%
-
-
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
134,22%
212,29%
44,48%
64,19%
136,47%
188,37%
48,07%
80,58%
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
114,64%
186,19%
30,87%
57,68%
118,02%
162,67%
-
-
Nova redação dada pelo Ato Cotepe/MVA 02/11
PR
172,89%
279,01%
67,42%
90,25%
195,82%
236,16%
74,28%
PR
166,76%
260,49%
65,65%
88,24%
137,72%
170,13%
-
74,28%
RJ
230,04%
371,49%
81,04%
108,10%
77,32%
101,50%
57,21%
94,09%
RN
141,44%
221,92%
38,66%
67,06%
119,98%
165,04%
-
-
RO
137,45%
216,60%
36,23%
64,13%
113,84%
143,00%
47,82%
78,10%
Nova redação dada pelo Ato Cotepe/MVA 03/11
RS
170,65%
260,87%
60,34%
82,21%
199,13%
239,92%
47,09%
77,22%
*RS
145,33%
227,10%
60,34%
82,21%
199,13%
239,92%
47,09%
77,22%
SC
131,93%
209,24%
33,54%
51,75%
178,76%
216,77%
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
138,61%
218,14%
31,75%
49,71%
98,15%
125,17%
36,93%
64,97%


TABELA X - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
(Redação dada pelo ATO COTEPE/MVA 01/11)- Consolidado até o ATO COTEPE/MVA 03/11
UF
Gasolina Automotiva
Oleo Diesel
GLP
QAV
InternasInteresta-
duais
InternasInteresta-
duais
InternasInteresta-
duais
InternasInteresta-
duais
AL
108,40%
185,47%
21,26%
46,10%
100,53%
141,60%
12,40%
35,42%
AM
431,92%
609,22%
147,49%
198,18%
137,01%
185,55%
152,00%
236,01%
AP
90,99%
154,65%
21,69%
46,62%
72,80%
96,36%
103,59%
171,46%
BA
550,71%
791,38%
34,56%
58,31%
356,50%
418,81%
84,33%
122,69%
CE
137,28%
225,04%
35,47%
63,21%
95,61%
135,68%
30,00%
73,33%
DF
79,33%
139,11%
14,48%
30,09%
73,88%
97,59%
-
-
ES
118,19%
198,90%
25,69%
42,83%
54,75%
86,45%
29,84%
73,12%
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
89,73%
152,98%
28,93%
46,51%
99,26%
143,00%
30,81%
74,41%
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%
41,72%
88,95%
PI
76,51%
135,34%
17,68%
41,78%
89,07%
127,80%
88,47%
151,30%
Nova redação dada pelo Ato Cotepe/MVA 02/11
PR
115,47%
199,26%
43,60%
63,18%
147,41%
181,15%
39,17%
86,62%
PR
112,15%
186,69%
42,08%
61,46%
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
118,64%
191,51%
38,06%
66,34%
104,66%
146,58%
51,21%
82,19%
RO
92,08%
156,11%
22,57%
47,68%
85,15%
110,40%
39,96%
86,62%
Nova redação dada pelo Ato Cotepe/MVA 03/11
RS
117,45%
189,94%
42,61%
62,06%
150,16%
184,28%
-
-
*RS
97,11%
162,81%
42,61%
62,06%
150,16%
184,28%
-
-
SC
87,63%
150,18%
20,47%
36,90%
134,96%
167,00%
-
-
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
94,73%
159,64%
18,72%
34,91%
74,75%
98,58%
276,91%
354,11%
TABELA XI - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
(Redação dada pelo ATO COTEPE/MVA 01/11) - Consolidado até o ATO COTEPE/MVA 03/11

UF
Gasolina
Automotiva
Óleo Diesel
GLP
QAV
Internas
Interesta-
duais
Internas
Interesta-
duais
Internas
Interesta-
duais
Internas
Interesta-
duais
AL
121,90%
203,97%
33,39%
60,71%
139,49%
188,54%
18,64%
42,94%
AM
234,54%
346,05%
115,38%
159,49%
103,49%
145,17%
141,74%
222,33%
AP
103,16%
170,88%
32,34%
59,45%
96,27%
123,04%
112,41%
183,22%
BA
230,51%
352,76%
46,69%
72,58%
356,55%
418,81%
84,83%
122,69%
CE
133,34%
219,65%
49,05%
79,58%
110,06%
153,09%
33,41%
77,88%
DF
90,25%
153,66%
24,28%
41,23%
97,16%
124,05%
-
-
ES
134,61%
221,38%
36,86%
55,52%
76,62%
112,79%
38,43%
84,58%
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
101,68%
168,91%
41,04%
60,27%
136,47%
188,37%
38,28%
84,37%
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%
45,98%
94,64%
PI
86,86%
149,15%
27,96%
54,17%
118,02%
162,67%
103,02%
170,70%
PR
120,93%
206,85%
57,44%
78,91%
148,25%
182,10%
42,23%
84,75%
RJ
133,65%
233,79%
66,84%
91,77%
54,72%
75,82%
49,18%
86,47%
RN
134,95%
213,27%
52,40%
83,62%
149,82%
200,99%
61,46%
94,54%
RO
104,26%
172,34%
33,22%
60,51%
113,84%
143,00%
47,35%
96,47%
*RS
122,74%
196,99%
51,44%
72,09%
199,13%
239,92%
-100,00%
-100,00%
SC
99,52%
166,02%
30,66%
48,48%
178,76%
216,77%
-
-
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
106,58%
175,44%
28,88%
46,45%
98,15%
125,17%
274,53%
351,24%


TABELA XII - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
(Redação dada pelo ATO COTEPE/MVA 01/11) - Consolidado até o ATO COTEPE/MVA 03/11
UF
Gasolina Automotiva
Oleo Diesel
GLP
QAV
InternasInteresta-
duais
InternasInteresta-
duais
InternasInteresta-
duais
InternasInteresta-
duais
AL
158,92%
254,68%
36,87%
64,91%
139,49%
188,54%
18,64%
42,94%
AM
324,47%
465,96%
110,15%
153,20%
95,89%
136,01%
139,74%
219,65%
AP
136,42%
215,22%
35,35%
163,08%
96,27%
123,04%
112,41%
183,22%
BA
268,67%
405,03%
50,13%
76,63%
224,97%
269,29%
84,83%
122,69%
CE
212,10%
327,54%
52,95%
84,27%
136,68%
185,15%
36,65%
82,20%
DF
119,74%
192,99%
27,05%
44,37%
97,16%
124,05%
-
-
ES
181,29%
285,33%
40,02%
59,12%
76,62%
112,79%
38,43%
84,58%
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
134,22%
212,29%
44,48%
64,19%
136,47%
188,37%
38,28%
84,37%
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%
48,97%
98,62%
PI
114,64%
186,19%
30,87%
57,68%
118,02%
162,67%
103,02%
170,70%
Nova redação dada pelo Ato Cotepe/MVA 02/11
PR
172,89%
279,01%
67,42%
90,25%
195,82%
236,16%
45,73%
94,84%
PR
166,76%
260,49%
65,65%
88,24%
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
181,24%
274,99%
56,54%
88,60%
149,82%
200,99%
61,46%
94,54%
RO
137,45%
216,60%
36,23%
64,13%
113,84%
143,00%
47,35%
96,47%
Nova redação dada pelo Ato Cotepe/MVA 03/11
RS
170,65%
260,87%
60,34%
82,21%
199,13%
239,92%
-100,00%
-100,00%
*RS
145,33%
227,10%
60,34%
82,21%
199,13%
239,92%
-100,00%
-100,00%
SC
131,93%
209,24%
33,54%
51,75%
178,76%
216,77%
-
-
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
138,61%
218,14%
31,75%
49,71%
98,15%
125,17%
294,25%
375,00%
TABELA XII - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
UF.
Gasolina Automotiva
Óleo Diesel
G L P
Q A V
Internas
Interest.
Internas
Interest.
Internas
Interest.
Internas
Interest.
AL
158,92%
254,68%
36,87%
64,91%
139,49%
188,54%
18,64%
42,94%
AM
324,47%
465,96%
110,15%
153,20%
95,89%
136,01%
139,74%
219,65%
AP
136,42%
215,22%
35,35%
63,08%
96,27%
123,04%
112,41%
183,22%
Redação dada pelo Ato Cotepe/MVA 01/09
BA
268,67%
405,03%
50,13%
76,63%
224,97%
269,29%
84,83%
122,69%
BA
268,67%
405,03%
140,31%
189,53%
224,97%
269,29%
84,83%
122,69%
Redação dada pelo Ato Cotepe/MVA 01/09
*CE
212,10%
327,54%
52,95%
84,27%
136,68%
185,15%
36,65%
82,20%
Redação dada pelo Ato Cotepe/MVA 02/08
CE
212,10%
327,54%
48,36%
78,74%
136,68%
185,15%
36,65%
82,20%
Redação original:
CE
212,10%
327,54%
79,48%
116,25%
136,68%
185,15%
36,65%
82,20%
DF
119,74%
192,99%
27,05%
44,37%
97,16%
124,05%
-
-
ES
181,29%
285,33%
40,02%
59,12%
76,62%
112,79%
38,43%
84,58%
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
134,22%
212,29%
44,48%
64,19%
136,47%
188,37%
38,28%
84,37%
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%
48,97%
98,62%
PI
114,64%
186,19%
30,87%
57,68%
118,02%
162,67%
103,02%
170,70%
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%
Nova redação dada pelo Ato Cotepe/MVA 05/08
*RN
181,24%
274,99%
56,54%
88,60%
149,82%
200,99%
61,46%
94,54%
RN
181,24%
274,99%
51,84%
82,94%
149,82%
200,99%
61,46%
94,54%
RO
137,45%
216,60%
36,23%
64,13%
113,84%
143,00%
47,35%
96,47%
Nova Redação dada pelo Ato Cotepe/MVA 02/10
RS
135,39%
213,86%
52,23%
72,99%
190,97%
230,65%
-100,00%
-100,00%
Redação dada pelo Ato Cotepe/MVA 01/10
RS*
125,14%
220,19%
52,57%
73,38%
184,95%
223,81%
-100,00%
-100,00%
Redação dada pelo Ato Cotepe/MVA 07/09
RS*
140,15%
220,20%
52,57%
73,38%
184,95%
223,81%
-100,00%
-100,00%
Redação dada pelo Ato Cotepe/MVA 05/08
*RS
133,26%
211,01%
38,85%
57,78%
188,13%
227,42%
-
-
Redação anterior, dada pelo Ato Cotepe/MVA 03/08
RS
135,30%
213,74%
37,59%
56,35%
177,35%
215,17%
-
-
RS
135,88%
214,50%
38,54%
57,44%
173,80%
211,13%
-
-
SC
131,93%
209,24%
33,54%
51,75%
178,76%
216,77%
-
-
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
138,61%
218,14%
31,75%
49,71%
98,15%
125,17%
294,25%
375,00%
TABELA XIII - OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS
(Redação dada pelo ATO COTEPE/MVA 01/11) - Consolidado até o ATO COTEPE/MVA 03/11

UF
Alcool Hidratado
Internas
Interestaduais
7%
12%
AL
90,32%
150,75%
137,27%
AM
22,61%
51,16%
49,88%
AP
29,37%
65,34%
56,45%
BA
37,97%
81,77%
72,00%
CE
46,15%
86,79%
76,75%
DF
48,45%
89,73%
79,53%
ES
36,38%
79,68%
70,02%
GO
23,92%
60,78%
52,14%
MA
25,22%
60,04%
51,43%
MG
42,11%
81,62%
71,85%
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
34,48%
71,87%
62,63%
PR
50,86%
-
61,89%
RJ
46,36%
105,51%
94,46%
RN
27,37%
62,79%
54,04%
    Nova redação dada pelo Ato Cotepe/MVA 03/11
RS
31,74%
68,37%
59,31%
*RS
28,70%
64,48%
55,64%
SC
72,31%
120,22%
108,38%
SE
19,54%
57,49%
49,02%
SP
36,17%
-
64,67%
TO
44,70%
84,94%
74,99%
Este ato entra em vigor na data de sua publicação no Diário Oficial da União.

MANUEL DOS ANJOS MARQUES TEIXEIRA