Legislação Tributária
ICMS

Ato:	Convênio ICMS
Número:	1
Complemento:	/2006
Publicação:	02/10/2006

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 01/06
. Divulgado, no âmbito estadual, pelo Decreto 7.125/06.

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 90ª reunião extraordinária, realizada em Brasília, DF, no dia 9 de fevereiro 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 à unidade federada indicada, ficam alterados como segue:

ANEXO I
OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

UF.	Gasolina Automotiva e Álcool Anidro		Álcool Hidratado			Óleo Combustível
	Gasolina Automotiva e Álcool Anidro			Interestaduais		Óleo Combustível
	Internas	Interest.	Internas	Alíq. 7%	Alíq. 12%	Interna	Interest.
	Internas	Interest.	Internas	Interest.	Internas	Interna	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	76,83%	135,77%	39,86%	73,42%	64,10%	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	66,66%	125,21%	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	23,16%	71,07%	33,65%	72,63%	63,35%	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	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.	Internas
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	147,54%	230,06%	40,09%	68,79%	113,57%	157,32%	-	-	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%	-	-	208,03%
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	66,66%	125,21%	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	69,55%	135,49%	23,91%	40,80%	124,83%	155,49%	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%	72,97%	108,40%	212,01%
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	147,54%	230,06%	40,09%	68,79%	113,57%	157,32%	11,32%	48,42%
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	66,66%	125,21%	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	69,55%	135,49%	23,91%	40,80%	124,83%	155,49%	-	-
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	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	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	128,01%	208,13%	-	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	58,48%	120,11%	13,04%	36,19%
SC	64,42%	119,22%	9,93%	36,81%
SE	79,64%	146,09%	32,52%	59,67%
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	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	128,01%	208,13%	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	120,21%	205,85%	31,58%	49,53%	124,83%	155,49%	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	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	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	109,56%	183,19%	-	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	55,99%	116,65%	15,01%	38,57%
SC	64,42%	119,22%	9,93%	36,81%
SE	57,88%	116,27%	36,08%	63,95%
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 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	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	109,56%	183,19%	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	114,73%	198,24%	44,46%	64,16%	124,84%	155,50%	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	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	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	186,71%	287,45%	-	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	100,72%	178,77%	18,24%	42,46%
SC	66,61%	122,15%	9,93%	36,81%
SE	126,69%	210,53%	38,62%	67,01%
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	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	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	186,71%	287,45%	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	178,90%	287,36%	53,41%	74,33%	168,82%	205,48%	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	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		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	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	128,01%	208,13%	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	120,21%	205,85%	31,58%	49,53%	124,83%	155,49%	-	-
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	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%

*MVA’s 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%	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%	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	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	109,56%	183,19%	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	114,73%	198,24%	44,46%	64,16%	124,84%	155,50%	-	-
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	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%

*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%	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	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	186,71%	287,45%	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	178,90%	287,36%	53,41%	74,33%	168,82%	205,48%	-	-
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	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	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	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	45,59%	94,82%	84,34%
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 1º de janeiro 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 álcool etílico hidratado combustível.

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