Legislação Tributária
ICMS

Ato:	Convênio ICMS
Número:	133
Complemento:	/2007
Publicação:	11/28/2007

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 133, DE 27 DE NOVEMBRO DE 2007

.Publicado pelo Despacho do Secretário-Executivo nº 98/2007.
.Divulgado, no âmbito estadual, pelo Decreto nº 1.112/2008.
.Prorrogado até 31/12/2009 pelo Conv. ICMS 69/2009.

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 114ª reunião extraordinária, realizada em Brasília, DF, no dia 27 de novembro de 2007, 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	Interest.		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	13,56%	51,41%	19,44%	68,26%	59,26%	-	-
AP	39,23%	85,64%	15,04%	42,65%	34,98%	32,52%	59,67%
BA	23,71%	69,47%	31,69%	63,30%	54,53%	10,30%	37,27%
CE	23,41%	69,05%	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%	66,31%	106,23%	95,14%	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	63,31%	120,69 %	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	23,86%	65,14%	37,11%	70,09%	60,87%	13,22%	36,41%
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	23,87%	65,16%	32,52%	64,32%	55,49%	9,96%	32,48%
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		G L P		Óleo Combustível		Gás Nat. Veicular
UF.	Internas	Interest.	Internas	Interest.	Internas	Interest.	Internas	Interest.	Internas	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%	131,71%	-
AM	63,93%	118,57%	22,24%	47,28%	86,48%	124,67%	-	-	30%	-
AP	93,33%	157,77%	79,95%	116,81%	125,55%	156,31%	33,17%	60,45%	30%	-
BA	70,40%	133,42%	27,84%	50,40%	98,32%	138,97%	31,46%	58,38%	203,53%	-
CE	69,94%	132,80%	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%	138,39%	170,90%	-	-	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	69,15%	125,54%	26,08%	51,90%	53,40%	84,82%	100,00%	100,00%	30%	-
PR	63,31%	120,69%	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	70,63%	127,51%	15,99%	39,75%	84,20%	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	70,51%	127,35%	23,57%	40,42%	131,91%	163,53%	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		G L P		Q A V
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	63,93%	118,57%	22,24%	47,28%	86,48%	124,67%	-	-
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	88,82%	158,66%	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%	138,39%	170,90%	109,09%	151,92%
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	63,31%	120,69%	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	89,59%	152,79%	28,88%	55,28%	104,66%	146,58%	51,22%	82,19%
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	70,51%	127,35%	23,57%	40,42%	131,91%	163,53%	-	-
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%

*MVA’s alteradas por este Convênio ICMS

Cláusula segunda Os percentuais constantes dos Anexos I, II, III, IV, V, VI, VII, VIII, IX e X do Convênio ICMS 140/02, de 13 de dezembro de 2002, aplicáveis à unidade federada indicada, ficam alterados como segue:

ANEXO I

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF.	Gasolina Automotiva e Álcool 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	59,87%	118,99%	10,30%	32,89%
CE	50,12%	105,64%	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	112,15%	186,69%	-	66,61%
RJ	83,37%	161,96%	0,00%	23,46%
*RN	51,06%	101,41%	13,22%	36,41%
RO	85,15%	146,87%	9,62%	36,42%
RS	58,90%	111,87%	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

	Gasolina Automotiva		Óleo Diesel		G L P		Óleo Combustível
	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	122,35%	204,59%	23,99%	65,32%	98,35%	138,97%	31,46%	58,38%
CE	108,21%	185,22%	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%	138,39%	170,90%	-	-
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	112,15%	186,69%	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	109,63%	179,51%	22,66%	47,78%	84,20%	121,92%	-	-
RO	164,68%	252,91%	46,28%	76,24%	108,54%	136,98%	-	-
RS	120,77%	194,36%	31,22%	49,12%	131,92%	163,55%	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 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	56,11%	113,85%	13,36%	36,58%
CE	48,01%	102,76%	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	105,35%	177,50%	-	68,65%
RJ	68,36%	140,51%	-	25,76%
*RN	48,91%	98,55%	27,42%	53,52%
RO	68,24%	124,33%	15,01%	38,57%
RR	77,47%	136,63%	15,01%	38,57%
RS	55,22%	106,96%	-	-
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		G L P		Óleo Combustíveis
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	115,03%	194,55%	35,05%	80,06%	110,51%	153,62%	33,62%	60,99%
CE	105,17%	181,06%	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%	139,72%	172,41%	-	-
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	105,35%	177,50%	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	106,53%	175,37%	31,05%	57,89%	119,98%	165,04%	-	-
RO	133,41%	211,22%	58,68%	91,18%	109,02%	137,52%	-	-
RS	113,68%	184,90%	44,06%	63,71%	131,92%	163,55%	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

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	101,73%	176,34%	37,50%	65,67%
CE	88,18%	157,78%	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	166,76%	260,49%	-	74,28%
RJ	134,02%	234,32%	0,00%	29,29%
*RN	90,05%	153,40%	27,42%	53,52%
RO	132,02%	209,36%	0,00%	0,00%
RS	99,13%	165,50%	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		G L P		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	180,58%	284,36%	48,83%	98,44%	139,98%	189,14%	37,50%	65,67%
CE	163,68%	261,20%	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%	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	191,06%	288,08%	63,46%	96,94%	85,60%	123,62%	100,00%	100,00%
PR	166,76%	260,49%	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	166,56%	255,41%	39,63%	68,22%	119,98%	165,04%	-	-
RO	231,68%	342,24%	72,27%	107,55%	149,34%	183,34%		-
RS	176,65%	268,87%	52,99%	73,85%	177,28%	215,09%	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		G L P		Q A V
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	137,28%	225,04%	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%	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	132,27%	209,69%	38,80%	67,23%	53,40%	84,82%	72,52%	130,03%
PR	112,15%	186,69%	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	138,99%	218,66%	37,16%	65,26%	104,66%	146,58%	51,21%	82,19%
RO	164,68%	252,91%	46,28%	76,24%	108,54%	136,98%	-	-
RS	120,77%	194,36%	31,22%	49,12%	131,92%	163,55%	-	-
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		G L P		Q A V
UF.	Internas	Interest.	Internas	Interest.	Internas	Interest.	Internas	Interest.
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	133,34%	219,65%	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%	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	111,97%	182,63%	48,48%	78,89%	59,44%	92,10%	73,99%	131,99%
PR	105,35%	177,50%	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	134,97%	213,29%	47,75%	78,01%	149,82%	200,99%	61,46%	94,54%
RO	133,41%	211,22%	58,68%	91,18%	109,02%	137,52%	-	-
RS	113,68%	184,90%	44,06%	63,71%	131,92%	163,55%	-	-
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		G L P		Q A V
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	212,10%	327,54%	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%	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	191,06%	288,08%	63,46%	96,94%	85,60%	123,62%	81,35%	141,80%
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%
*RN	215,91%	321,21%	58,73%	91,25%	149,82%	200,99%	61,46%	94,54%
RO	231,68%	342,24%	72,27%	107,55%	149,34%	183,34%	-	-
RS	176,65%	268,87%	52,99%	73,85%	177,28%	215,09%	-	-
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%

*MVA's alteradas por este Convênio ICMS

ANEXO X

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS

UF.	Álcool Hidratado
	Internas	Interestaduais
	Internas	Alíq. 7%	Alíq. 17%
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	49,35%	90,88%	80,62%
RS	44,36%	84,50%	74,58%
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 Este convênio entra em vigor na data de sua publicação no Diário Oficial da União, produzindo efeitos a partir de 1º de dezembro de 2007.