Legislação Tributária
ICMS

Ato:	Ato COTEPE/MVA
Número:	2
Complemento:	/2013
Publicação:	02/22/2013

Ementa:

Altera as Tabelas I, II, III, IV, V, VI, VII, VIII, IX, X, XI, XII e XIII anexas ao ATO COTEPE/ICMS 21/08, que 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/MVA Nº 2, DE 21 DE FEVEREIRO DE 2013
. Publicado no DOU de 22.02.13, p. 30 a 34.

Altera as Tabelas I, II, III, IV, V, VI, VII, VIII, IX, X, XI, XII e XIII anexas ao ATO COTEPE/ICMS

21/08

, que 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.

O Secretário-Executivo do Conselho Nacional de Política Fazendária - CONFAZ, no uso de suas atribuições e considerando o disposto na cláusula oitava do Convênio ICMS 110/07, de 28 de setembro de 2007, torna público que a unidade federada, a partir de 1º de março de 2013, adotará as seguintes margens de valor agregado, em relação às Tabelas I, II, III, IV, V, VI, VII, VIII, IX, X, XI, XII e XIII, de que tratam os incisos I, II e III, do Ato COTEPE/ICMS Nº 21/08, de 25 de junho de 2008.

TABELA I - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

UF
Gasolina Automotiva e
Álcool Anidro
Álcool Hidratado
Óleo Combustível
Gás Natural Veicular

Internas
Interestaduais

Internas
Interesta-
duais
Alíquota
7%
Alíquota
12%
Internas
Interesta-
duais
Internas
Interesta-
duais

AC
39,21%
83,97%
41,58%
73,45%
64,60%
9,93%
36,81%
-
-

AL
33,41%
82,75%
74,72%
122,59%
110,62%
24,46%
49,96%
-
-

AM
13,56%
51,41%
19,44%
68,26%
59,26%
-
-
-
-

AP
22,54%
63,38%
18,76%
47,26%
39,34%
28,21%
54,46%
-
-

BA
29,66%
77,62%
31,69%
51,21%
43,07%
10,30%
37,27%
-
-

CE
23,41%
69,05%
34,17%
66,37%
57,43%
9,62%
36,42%
-
-

DF
15,78%
54,37%
36,28%
68,98%
59,90%
9,94%
46,59%
-
-

ES
36,69%
87,24%
25,20%
59,50%
50,92%
-
-
-
-

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
42,64%
90,19%
30,45%
61,76%
53,06%
29,01%
57,33%
-
-

MS
41,38%
88,50%
94,57%
141,26%
128,29%
59,96%
92,72%
-
-

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%
137,98%
-

PE
38,23%
84,30%
36,37%
69,09%
60,00%
16,28%
40,10%
-
-

PI
14,50%
52,66%
23,45%
53,08%
44,85%
11,89%
34,81%
-
-

PR
26,69%
75,96%
25,00%
56,98%
25,00%
20,23%
46,67%
70,00%
-

RJ
31,92%
88,46%
34,36%
81,09%
71,35%
11,35%
23,46%
100,00%
-

RN
23,86%
65,15%
16,93%
44,99%
37,19%
13,22%
36,41%
-
-

RO
23,34%
64,46%
85,71%
130,29%
117,90%
29,00%
57,82%
-
-

RR
17,80%
47,25%
20,00%
48,81%
40,81%
9,97%
36,86%
-
-

*RS
35,75%
81,00%
38,81%
46,69%
38,81%
9,96%
32,48%
-
-

SC
20,49%
60,66%
19,69%
-
42,76%
9,93%
36,81%
90,71%
-

SE
18,46%
62,27%
9,73%
39,80%
32,28%
-
-
-
-

SP
59,19%
112,25%
25,00%
-
46,67%
10,48%
34,73%
-
-

TO
25,72%
67,62%
32,84%
64,72%
55,86%
9,94%
46,59%
-
-

* MVA’s alteradas por este Ato COTEPE/MVA

TABELA II - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

UF	Gasolina Automotiva		Óleo Diesel		GLP		Óleo Combustível		Gás Natural Veicular
UF	Internas	Interesta- duais	Internas	Interesta duais	Internas	Interesta- duais	Internas	Interesta- duais	Internas	Interesta- duais
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%	58,79%	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	75,06%	133,42%	41,20%	60,46%	155,85%	190,74%	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%	-

* MVA’s alteradas por este Ato COTEPE/MVA

TABELA III - OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEL

	Gasolina Automotiva		Óleo Diesel		GLP		QAV
	Internas	Interesta- duais	Internas	Interesta duais	Internas	Interesta- duais	Internas	Interesta- duais
AC	163,48%	251,30%	36,46%	81,95%	85,90%	147,87%	45,89%	94,53%
AL	83,73%	151,68%	18,52%	42,80%	100,53%	141,60%	12,40%	35,42%
AM	63,93%	118,57%	22,24%	47,28%	86,48%	124,67%	-	-
AP	68,68%	124,91%	19,25%	43,68%	72,80%	96,36%	103,59%	171,46%
BA	166,72%	265,37%	31,79%	55,05%	120,39%	150,45%	84,83%	122,69%
CE	88,82%	158,66%	32,40%	59,52%	130,13%	194,60%	62,48%	116,64%
DF	59,19%	112,25%	12,23%	27,54%	73,88%	97,59%	-	-
ES	89,02%	158,93%	23,13%	39,92%	54,75%	86,45%	29,84%	73,12%
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	67,81%	123,74%	26,18%	43,38%	99,26%	143,00%	30,81%	74,41%
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%	-	-
PI	57,28%	109,71%	15,32%	38,94%	89,07%	127,80%	88,47%	151,30%
PR	70,05%	136,18%	35,04%	53,45%	147,41%	181,15%	42,86%	90,48%
RJ	83,08%	161,54%	42,83%	64,17%	48,30%	68,53%	42,37%	77,96%
RN	89,60%	152,79%	47,36%	77,54%	104,66%	146,58%	51,21%	82,19%
RO	69,77%	126,35%	20,13%	44,74%	85,15%	110,40%	39,96%	86,62%
RR	156,38%	220,48%	82,26%	119,59%	172,69%	228,55%	68,16%	124,22%
*RS	75,06%	133,42%	41,20%	60,46%	155,85%	190,74%	-	-
SC	65,84%	121,12%	18,12%	34,23%	134,96%	167,00%	-	-
SE	52,96%	109,54%	17,94%	42,10%	95,99%	136,14%	19,01%	43,38%
SP	59,19%	112,25%	33,80%	52,05%	81,99%	106,80%	40,76%	87,69%
TO	72,85%	130,47%	16,38%	32,25%	74,75%	98,58%	72,85%	130,47%

TABELA IV - OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF	Gasolina Automotiva e Álcool Anidro		Óleo Combustível
UF	Internas	Interesta- duais	Internas	Interesta duais
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%
PR	55,33%	115,74%	-	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%
*RS	52,61%	103,48%	9,96%	32,48%
SC	35,77%	81,02%	9,93%	36,81%
SE	44,32%	97,70%	-	-
SP	68,99%	125,33%	18,73%	44,80%
TO	41,09%	88,12%	9,94%	46,59%

* MVA’s alteradas por este Ato COTEPE/MVA

TABELA V - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

UF	Gasolina Automotiva		Óleo Diesel		GLP		Óleo Combustível
UF	Internas	Interesta- duais	Internas	Interesta duais	Internas	Interesta- duais	Internas	Interesta- 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%	-	-
PR	115,47%	199,26%	43,60%	63,18%	147,41%	181,15%	-	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%
*RS	75,06%	133,42%	41,20%	60,46%	155,85%	190,74%	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	68,99%	125,33%	38,53%	57,42%	81,99%	106,80%	-	-
TO	94,73%	159,64%	18,72%	34,91%	74,75%	98,58%	21,67%	46,59%

* MVA’s alteradas por este Ato COTEPE/MVA

TABELA VI - OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF	Gasolina Automotiva e Álcool Anidro		Óleo Combustível
UF	Internas	Interesta- duais	Internas	Interesta duais
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%
PR	60,45%	122,85%	-	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%
*RS	61,72%	115,63%	23,75%	49,09%
SC	44,05%	92,06%	9,93%	36,81%
SE	42,28%	94,90%	-	-
SP	91,06%	154,74%	19,11%	45,25%
TO	49,36%	99,15%	25,41%	67,21%

* MVA’s alteradas por este Ato COTEPE/MVA

TABELA VII - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

UF	Gasolina Automotiva		Óleo Diesel		GLP		Óleo Combustível
UF	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%	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%	-	-
PR	120,93%	206,85%	57,44%	78,91%	148,25%	182,10%	-	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%
*RS	109,82%	179,76%	56,56%	77,91%	205,92%	247,64%	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	91,06%	154,74%	49,90%	70,35%	142,73%	175,83%	-	-
TO	106,58%	175,44%	28,88%	46,45%	98,15%	125,17%	36,93%	64,97%

* MVA’s alteradas por este Ato COTEPE/MVA

TABELA VIII - OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF	Gasolina Automotiva e Álcool Anidro		Óleo Combustível
UF	Internas	Interesta- duais	Internas	Interesta duais
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%
PR	96,72%	173,23%	-	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%
*RS	86,23%	148,31%	23,75%	49,09%
SC	66,44%	121,92%	9,93%	36,81%
SE	81,31%	148,37%	-	-
SP	105,36%	173,81%	24,26%	51,54%
TO	71,57%	128,76%	25,41%	67,21%

* MVA’s alteradas por este Ato COTEPE/MVA

TABELA IX - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

UF	Gasolina Automotiva		Óleo Diesel		GLP		Óleo Combustível
UF	Internas	Interesta- duais	Internas	Interesta duais	Internas	Interesta- duais	Internas	Interesta- 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%	-	-
PR	172,89%	279,01%	67,42%	90,25%	195,82%	236,16%	-	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%
*RS	109,82%	179,76%	56,56%	77,91%	205,92%	247,64%	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	105,36%	173,81%	55,39%	76,58%	142,73%	175,83%	-	-
TO	138,61%	218,14%	31,75%	49,71%	98,15%	125,17%	36,93%	64,97%

* MVA’s alteradas por este Ato COTEPE/MVA

TABELA X - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

UF	Gasolina Automotiva		Óleo Diesel		GLP		QAV
UF	Internas	Interesta- duais	Internas	Interesta duais	Internas	Interesta- duais	Internas	Interesta- 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%
PR	115,47%	199,26%	43,60%	63,18%	147,41%	181,15%	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%
*RS	75,06%	133,42%	41,20%	60,46%	155,85%	190,74%	-	-
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	68,99%	125,33%	38,53%	57,42%	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%

* MVA’s alteradas por este Ato COTEPE/MVA

TABELA XI - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

UF	Gasolina Automotiva		Óleo Diesel		GLP		QAV
UF	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	109,82%	179,76%	56,56%	77,91%	205,92%	247,64%	-	-
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	91,06%	154,26%	49,90%	70,35%	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%

* MVA’s alteradas por este Ato COTEPE/MVA

TABELA XII - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

UF	Gasolina Automotiva		Óleo Diesel		GLP		QAV
UF	Internas	Interesta- duais	Internas	Interesta duais	Internas	Interesta- duais	Internas	Interesta- 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%
PR	172,89%	279,01%	67,42%	90,25%	195,82%	236,16%	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%
*RS	109,82%	179,76%	56,56%	77,91%	205,92%	247,64%	-	-
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	105,36%	173,81%	55,86%	77,11%	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%

* MVA’s alteradas por este Ato COTEPE/MVA

TABELA XIII - OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS

UF	Álcool hidratado
	Internas	interestaduais
	Internas	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%
*RS	53,07%	61,77%	53,07%
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%

* MVA’s alteradas por este Ato COTEPE/MVA

Este ato entra em vigor na data de sua publicação no Diário Oficial da União.

MANUEL DOS ANJOS MARQUES TEIXEIRA

RETIFICAÇÃO
(Publicado no DOU de 16.04.14, Seção 1, p. 21.)

No Ato COTEPE/MVA Nº 2, de 25 de março de 2014, publicado no DOU de 26 de março de 2014, Seção 1, páginas 27 a 31:

onde se lê:
“TABELA I - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

Gasolina Automotiva
e Álcool Anidro

Álcool
hidratado

Óleo Combustível

Gás Natural
Veicular

Lubrificante Derivado de Petróleo

Lubrificante Não Derivado de Petróleo

Internas

Interesta-
duais

Internas

interestaduais

Internas

Interesta-
duais

Internas

Interesta-
duais

Internas

Interesta-
duais

Internas

interestaduais

Alíquota
7%

Alíquota
12%

Originado de
Importação 4%

Alíquota
7%

Alíquota
12%

Originado de
Importação
4%

* MVA’s alteradas por este Ato COTEPE/MVA.

”;

leia-se:
“TABELA I - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

Gasolina Automotiva
e Álcool Anidro

Álcool
hidratado

Óleo Combustível

Gás Natural
Veicular

Lubrificante Derivado de Petróleo

Lubrificante Não Derivado de Petróleo

Internas

Interesta-
duais

Internas

interestaduais

Internas

Interesta-
duais

Internas

Interesta-
duais

Internas

Interesta-
duais

Internas

interestaduais

Alíquota
7%

Alíquota
12%

Originado de
Importação 4%

Alíquota
7%

Alíquota
12%

Originado de
Importação
4%

* MVA’s alteradas por este Ato COTEPE/MVA.

”.

Onde se lê:
“TABELA II - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS E LUBRIFICANTES

Gasolina
Automotiva

Óleo
Diesel

GLP

Óleo Combustível

Gás Natural
Veicular

Lubrificante Derivado de Petróleo

Lubrificante Não Derivado de Petróleo

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Alíquota
7%

Alíquota
12%

Originado de
Importação
4%

*MVA’s alteradas por este Ato COTEPE/MVA.

”;

leia-se:
“TABELA II - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS E LUBRIFICANTES

Gasolina
Automotiva

Óleo
Diesel

GLP

Óleo Combustível

Gás Natural
Veicular

Lubrificante Derivado de Petróleo

Lubrificante Não Derivado de Petróleo

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Alíquota
7%

Alíquota
12%

Originado de
Importação
4%

*MVA’s alteradas por este Ato COTEPE/MVA.

”.

Onde se lê:
“TABELA III - OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEIS E LUBRIFICANTES

Gasolina
Automotiva

Óleo
Diesel

GLP

QAV

Lubrificante Derivado de Petróleo

Lubrificante Não Derivado de Petróleo

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Originado de
Importação 4%

*MVA’s alteradas por este Ato COTEPE/MVA.

”;

leia-se:
“TABELA III - OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEIS E LUBRIFICANTES

Gasolina
Automotiva

Óleo
Diesel

GLP

QAV

Lubrificante Derivado de Petróleo

Lubrificante Não Derivado de Petróleo

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Originado de
Importação 4%

*MVA’s alteradas por este Ato COTEPE/MVA.

”.

MANUEL DOS ANJOS MARQUES TEIXEIRA

UF	Gasolina Automotiva e Álcool Anidro		Álcool Hidratado			Óleo Combustível		Gás Natural Veicular
			Internas	Interestaduais		Óleo Combustível		Gás Natural Veicular
	Internas	Interesta- duais	Internas	Alíquota 7%	Alíquota 12%	Internas	Interesta- duais	Internas	Interesta- duais
AC	39,21%	83,97%	41,58%	73,45%	64,60%	9,93%	36,81%	-	-
AL	33,41%	82,75%	74,72%	122,59%	110,62%	24,46%	49,96%	-	-
AM	13,56%	51,41%	19,44%	68,26%	59,26%	-	-	-	-
AP	22,54%	63,38%	18,76%	47,26%	39,34%	28,21%	54,46%	-	-
BA	29,66%	77,62%	31,69%	51,21%	43,07%	10,30%	37,27%	-	-
CE	23,41%	69,05%	34,17%	66,37%	57,43%	9,62%	36,42%	-	-
DF	15,78%	54,37%	36,28%	68,98%	59,90%	9,94%	46,59%	-	-
ES	36,69%	87,24%	25,20%	59,50%	50,92%	-	-	-	-
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	42,64%	90,19%	30,45%	61,76%	53,06%	29,01%	57,33%	-	-
MS	41,38%	88,50%	94,57%	141,26%	128,29%	59,96%	92,72%	-	-
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%	137,98%	-
PE	38,23%	84,30%	36,37%	69,09%	60,00%	16,28%	40,10%	-	-
PI	14,50%	52,66%	23,45%	53,08%	44,85%	11,89%	34,81%	-	-
PR	26,69%	75,96%	25,00%	56,98%	25,00%	20,23%	46,67%	70,00%	-
RJ	31,92%	88,46%	34,36%	81,09%	71,35%	11,35%	23,46%	100,00%	-
RN	23,86%	65,15%	16,93%	44,99%	37,19%	13,22%	36,41%	-	-
RO	23,34%	64,46%	85,71%	130,29%	117,90%	29,00%	57,82%	-	-
RR	17,80%	47,25%	20,00%	48,81%	40,81%	9,97%	36,86%	-	-
*RS	35,75%	81,00%	38,81%	46,69%	38,81%	9,96%	32,48%	-	-
SC	20,49%	60,66%	19,69%	-	42,76%	9,93%	36,81%	90,71%	-
SE	18,46%	62,27%	9,73%	39,80%	32,28%	-	-	-	-
SP	59,19%	112,25%	25,00%	-	46,67%	10,48%	34,73%	-	-
TO	25,72%	67,62%	32,84%	64,72%	55,86%	9,94%	46,59%	-	-