Legislação Tributária
ICMS

Ato:	Convênio ICMS
Número:	64
Complemento:	/2004
Publicação:	06/24/2004

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 64/04

.Divulgado, no âmbito estadual, pelo Decreto nº 3.526/04.

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.

O Conselho Nacional de Política Fazendária - CONFAZ, na sua 114ª reunião ordinária, realizada em João Pessoa, PB, no dia 18 de junho 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 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
UF.	Internas	Interesat.	Internas	Alíq. 7%	Alíq. 12%	Internas	Interest.
AC	17,80%	57,07%	20,00%	48,81%	40,81%	9,62%	36,42%
AL	34,28%	79,03%	12,23%	39,16%	31,68%	16,94%	40,89%
AM	19,37%	59,16%	23,46%	53,09%	51,76%	9,62%	36,42%
AP	39,23%	85,64%	15,04%	42,65%	34,98%	32,52%	59,67%
BA	27,96%	75,29%	31,69%	63,30%	54,53%	10,30%	37,27%
CE	21,80%	62,40%	34,17%	66,37%	57,43%	9,62%	36,42%
DF	21,45%	61,93%	35,02%	67,42%	58,42%	9,94%	46,58%
ES	66,57%	122,10%	37,48%	70,47%	61,31%	66,57%	122,10%
GO	51,71%	105,01%	36,20%	71,18%	61,98%	10,07%	32,62%
MA	26,18%	68,24%	14,95%	42,54%	34,87%	9,62%	36,42%
MG	90,92%	154,56%	114,83%	-	152,07%	15,47%	40,82%
MS	41,38%	88,50%	154,45%	215,52%	198,56%	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	72,79%	133,50%	38,41%	56,98%	48,54%	20,23%	46,67%
RJ	31,92%	88,46%	34,36%	81,09%	71,35%	11,35%	23,46%
RN	24,43%	65,90%	31,915	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	29,97%	73,29%	34,52%	66,80%	57,84%	9,97%	32,49%
SC	66,61%	122,15%	44,18%	78,79%	69,19%	9,93%	36,81%
SE	25,11%	71,39%	11,47%	42,01%	34,38%	10,48%	39,23%
*SP	59,49%	112,66%	25,00%	-	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.	Internas
AC	96,17%	161,56%	29,44%	72,59%	116,45%	160,78%	29,76%	56,34%	30%
AL	86,45%	148,60%	27,18%	53,23%	73,36%	97,00%	35,10%	62,77%	204,97%
AM	113,57%	184,76%	43,61%	76,28%	95,89%	136,01%	20,45%	45,12%	30%
AP	93,33%	157,77%	79,95%	116,81%	125,55%	156,31%	33,17%	60,45%	30%
BA	65,23%	126,34%	27,84%	50,40%	98,32%	138,97%	31,46%	58,38%	203,53%
CE	72,78%	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	96,03%	161,38%	45,36%	75,13%	126,43%	157,31%	-	-	146,29%
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	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%	-	-	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	80,37%	140,49%	30,84%	48,68%	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	59,49%	112,66%	27,67%	45,09%	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

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%	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	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	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	80,37%	140,49%	30,84%	48,68%	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	59,49%	112,66%	27,67%	45,09%	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, II, III, IV, V, VI, VII, VIII, IX e X do Convênio ICMS 140/02, de 13 de dezembro de 2002, aplicáveis às unidades federadas indicadas, ficam alterados como segue:

ANEXO I

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF.	Gasolina Automotiva e Álcool Anidro		Óleo Combustíveis
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	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	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	80,37%	140,49%	13,04%	36,19%
SC	64,42%	119,22%	9,93%	36,81%
SE	79,64%	146,09%	32,52%	59,67%
*SP	102,04%	169,39%	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	Interestad.	Internas	Interestad.	Internas	Interestad.	Internas	Interestad.
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	132,40%	209,87%	43,78%	63,39%	73,88%	97,59%	9,94%	46,58%
ES	136,95%	215,94%	105,79%	133,85%	52,49%	83,72%
GO	274,34%	462,60%	67,43%	104,18%	181,91%	220,35%	56,63%	88,71%
MA	152,69%	236,92%	40,79%	69,63%	68,25%	102,72%	81,11%	141,48%
MG	169,61%	259,48%	52,76%	86,29%	73,07%	111,06%	-	-
MS	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	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	158,12%	244,16%	45,40%	65,23%	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	102,04%	169,39%	36,79%	55,44%	103,01%	130,69%	-	-
TO	159,75%	246,34%	38,70%	67,10%	84,06%	109,15%	60,07%	92,85%

*MVA´s alternadas 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	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	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	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	62,86%	117,15%	15,01%	38,57%
SC	64,42%	119,22%	9,93%	36,81%
SE	57,88%	116,27%	36,08%	63,95%
*SP	98,56%	164,74%	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 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%	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	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	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%	124,84%	-	-
RO	133,41%	211,22%	58,68%	91,18%	109,02%	137,52%	-	-
*RS	126,03%	201,37%	52,54%	73,34%	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	98,56%	164,74%	48,60%	68,87%	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

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	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	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	126,03%	201,37%	18,24%	42,46%
SC	66,61%	122,15%	9,93%	36,81%
SE	126,69%	210,53%	38,62%	67,01%
*SP	169,11%	258,82%	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.	Intenas	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%	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	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	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	223,46%	331,28%	69,52%	92,64%	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	169,11%	258,82%	61,09%	83,06%	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

OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

UF.	Gasolina Automotiva		Óleo Diesel		G L P		Óleo Combustível
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%	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	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	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	158,12%	244,16%	45,40%	65,23%	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	102,04%	169,39%	36,79%	55,44%	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

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	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	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	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	126,03%	201,37%	52,54%	73,34%	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	98,56%	164,74%	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%

*MVA 's 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%	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	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	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	223,46%	331,28%	69,52%	92,64%	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	169,11%	258,82%	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
UF.	Internas
AL	34,47%	71,86%	62,62%
AM	22,61%	51,16%	49,88%
AP	25,32%	60,16%	51,55%
BA	37,97%	81,77%	72,00%
CE	46,15%	86,79%	76,75%
DF	47,08%	87,97%	77,87%
ES	49,76%	91,40%	81,11%
GO	45,48%	82,84%	73,01%
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	46,53%	87,27%	77,20%
SC	34,98%	-	67,38%
SE	21,43%	59,98%	51,38%
SP	36,17%	-	64,67%
TO	86,48%	138,34%	125,52%

*MVA’s alteradas por este Convênio ICMS

Cláusula terceira Ficam convalidados os procedimentos adotados desde 15 de junho até a data da entrada em vigor deste convênio, pelo Estado do Rio Grande do Sul, no tocante às margens de valor agregado da gasolina automotiva e do óleo diesel.

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

João Pessoa, PB, 18 de junho de 2004.