Legislação Tributária
ICMS

Ato:	Convênio ICMS
Número:	62
Complemento:	/2006
Publicação:	07/12/2006

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 62/06

.Divulgado, no âmbito estadual, pelo Decreto nº 7.972/2006.
.Retificado no DOU 15/09/2006. p.37

Altera os Convênios ICMS

03/99

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 122ª reunião ordinária, realizada em Cuiabá, MT, no dia 7 de julho de 2006, 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	Interest.	Internas	Interestaduais		Internas	Interest.
	Internas	Interest.	Internas	Alíq. 7%	Alíq. 12%	Internas	Interest.
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	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	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%	58,66%	96,73%	86,16%	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	59,07%	114,96%	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	22,08%	62,78%	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	25,20%	73,88%	38,08%	78,35%	68,76%	9,97%	32,49%
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%

*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
UF.	Internas	Interest.	Internas	Interest.	Internas	Interest.	Internas	Interest.	Interest.
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%	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%	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%	126,43%	157,31%	-	-	179,90%
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	59,07%	114,96%	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	68,67%	124,90%	14,86%	38,38%	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	61,57%	124,41%	23,42%	40,25%	135,93%	168,10%	30,70%	57,47%	-
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%

*MVA’s alteradas por este Convênio ICMS

ANEXO III

OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEL

UF.	Gasolina Automotiva		Óleo Diesel		GLP		QAV
UF.	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%	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%	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	59,07%	114,96%	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	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	61,57%	124,41%	23,42%	40,25%	135,93%	168,10%	-	-
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%

*MVAs alteradas por este Convênio ICMS

Cláusula segunda Os percentuais constantes dos Anexos I, II, III, IV, V, VI, VII, VIII e IX 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 Àlcool Anidro		Óleo Combustível
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	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	106,64%	179,25%	-	66,61%
RJ	83,37%	161,96%	0,00%	23,46%
RN	73,43%	131,24%	13,31%	36,51%
RO	85,15%	146,87%	9,62%	36,42%
*RS	61,09%	123,74%	13,05%	36,21%
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%

*MVA’s alteradas por este Convênio ICMS

ANEXO II

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

UF.	Gasolina Automotiva		Óleo Diesel		GLP		Óleo Combustível
UF.	Internas	Interest.	Internas	Interest.	Internas	Interest.	Internas	Interest.
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%	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%	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	106,64%	179,25%	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	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	109,85%	191,46%	31,07%	48,94%	135,93%	168,10%	38,88%	67,33%
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%

*MVA’s alteradas por este Convênio ICMS

ANEXO III

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF.	Gasolina Automotiva e Àlcool 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	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	100,02%	170,30%	-	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	58,56%	120,22%	15,01%	38,57%
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%

*MVA’s alteradas por este Convênio ICMS

ANEXO IV

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

UF.	Gasolina Automotiva		Óleo Diesel		GLP		Óleo Combustível
UF.	Internas	Interest.	Internas	Interest.	Internas	Interest.	Internas	Interest.
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%	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%	127,93%	159,01%	-	-
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	100,02%	170,30%	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	116,45%	188,60%	47,69%	77,95%	86,62%	124,84%	-	-
RO	133,41%	211,22%	58,68%	91,18%	109,02%	137,52%	-	-
*RS	104,63%	184,21%	43,89%	63,52%	135,94%	168,11%	36,71%	64,71%
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%

*MVA’s alteradas por este Convênio ICMS

ANEXO V

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

	Gasolina Automotiva e Àlcool 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	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	159,84%	251,13%	-	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	104,02%	183,37%	18,25%	42,48%
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%

*MVA’s alteradas por este Convênio ICMS

ANEXO VI

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

UF.	Gasolina Automotiva		Óleo Diesel		GLP		Óleo Combustível
UF.	Internas	Interest.	Internas	Interest.	Internas	Interest.	Internas	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%	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%	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	159,84%	251,13%	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	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	165,77%	269,13%	52,81%	73,65%	182,09%	220,56%	45,27%	75,03%
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%

*MVA’s alteradas por este Convênio ICMS

ANEXO VII

OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

UF.	Gasolina Automotiva		Óleo Diesel		GLP		QAV
UF.	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%	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%	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	106,64%	179,25%	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	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	109,85%	191,46%	31,07%	48,94%	135,93%	168,10%	-	-
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%

*MVAs alteradas por este Convênio ICMS

ANEXO VIII

OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

UF.	Gasolina Automotiva		Óleo Diesel		GLP		QAV
UF.	Internas	Interest.	Internas	Interest.	Internas	Interest.	Internas	Interest.
AL	180,37%	237,83%	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%	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%	127,93%	159,01%	107,14%	149,56%
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	111,97%	182,63%	48,48%	78,89%	59,44%	92,10%	73,99%	131,99%
*PR	100,02%	170,30%	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	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	104,63%	184,21%	43,89%	63,52%	135,94%	168,11%	-	-
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%

*MVAs alteradas por este Convênio ICMS

ANEXO IX

OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

UF.	Gasolina Automotiva		Óleo Diesel		GLP		QAV
UF.	Internas	Interest.	Internas	Interest.	Internas	Interest.	Internas	Interest.
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%	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%	170,74%	207,65%	113,45%	157,17%
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	159,84%	251,13%	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	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	165,77%	269,13%	52,81%	73,65%	182,09%	220,56%	-	-
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%

*MVAs alteradas por este Convênio ICMS

ANEXO X

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS

UF.	Álcool Hidratado
	Internas	Interestaduais
	Internas	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	43,69%	83,65%	73,77%
*RS	50,41%	101,27%	90,45%
SC	34,98%	-	67,38%
SE	19,54%	57,49%	49,02%
SP	36,17%	-	64,67%
TO	86,48%	138,34%	125,52%

MVA’s alteradas por este Convênio ICMS

Cláusula terceira Ficam convalidados, até a data da entrada em vigor deste convênio, os procedimentos adotados desde 15 de junho de 2006 pelo Estado do Paraná e desde 1º de julho de 2006 pelos Estados do Mato Grosso do Sul e Rio Grande do Sul, no tocante às margens de valor agregado.

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

Cuiabá, MT, 7 de julho de 2006.

R E T I F I C A Ç Ã O

DOU 15/09/2006 p. 37

No Convênio ICMS 62/06, de 7 de julho de 2006, publicado no DOU de 12 de julho de 2006, Seção 1, páginas 50 a 53, na cláusula segunda:

a) no Anexo I, na linha referente ao Estado do Rio Grande do Norte, onde se lê: “...73,435...”, leia-se: “...73,43%...”;

b) no Anexo II, na linha referente ao Estado do Rio de Janeiro, onde se lê: “...50,13...”, leia-se: “...50,13%...”.

Manuel dos Anjos Marques Teixeira
Secretário-Executivo do CONFAZ