Legislação Tributária
ICMS

Ato:Convênio ICMS
Número:43
Complemento:/2008
Publicação:04/09/2008
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 43, DE 4 DE ABRIL DE 2008
.Publicado pelo Despacho 19/08 do Secretário-Executivo do CONFAZ.
.Divulgado, no âmbito estadual, pelo Dec.1.367/08.
.Retificado no DOU de 25/06/2008, p. 28.

O Conselho Nacional de Política Fazendária - CONFAZ, na sua 129ª reunião ordinária, realizada no Rio de Janeiro, no dia 4 de abril de 2008, tendo em vista o disposto nos arts. 102 e 199 do Código Tributário Nacional (Lei nº 5.172, de 25 de outubro de 1966) e nos arts. 6º ao 10 da Lei Complementar nº 87, de 13 de setembro de 1996, resolve celebrar o seguinte
C O N V Ê N I O

Cláusula primeira Os percentuais constantes dos Anexos I, II e III do Convênio ICMS 03/99, de 16 de abril de 1999, aplicáveis às unidades federadas indicadas, ficam alterados como segue:

ANEXO I

OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

UF.
Gasolina Automotiva e Álcool Anidro
Álcool Hidratado
Óleo Combustível
Internas
Interest.
Internas
Interestaduais
Internas
Interest.
Alíq. 7%
Alíq. 12%
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
22,61%
63,48%
31,35%
62,88%
54,12%
-
-
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%

ANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
UF.
Gasolina Automotiva
Óleo Diesel
G L P
Óleo Combustíveis
G N V
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%
-
-
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%
17,71%
41,82%
84,20%
121,92%
-
-
201,67%
207,42%
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
68,78%
125,04%
22,69%
39,42%
128,98%
160,20%
-
-
-
-
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%
-

ANEXO III

OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEL

UF.
Gasolina Automotiva
Óleo Diesel
G L P
Q A V
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%
-
-
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%
30,79%
57,57%
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
68,78%
125,04%
22,69%
39,42%
128,98%
160,20%
-
-
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%

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
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
57,29%
109,72%
-
-
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%

ANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
UF.
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%
24,45%
49,93%
84,20%
121,92%
%
%
RO
164,68%
252,91%
46,28%
76,24%
108,54%
136,98%
-
-
RS
118,53%
191,37%
30,29%
48,06%
128,98%
160,20%
-
-
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%
ANEXO III
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
UF.
Gasolina Automotiva e Álcool Anidro
Óleo Combustível
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
53,65%
104,86%
-
-
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%

ANEXO IV
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
UF.
Gasolina Automotiva
Óleo Diesel
G L P
Óleo Combustível
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%
32,92%
60,15%
119,98%
165,04%
%
%
RO
133,41%
211,22%
58,68%
91,18%
109,02%
137,52%
-
-
RS
111,51%
182,01%
43,04%
62,55%
128,98%
160,20%
-
-
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%

ANEXO V
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
UF.
Gasolina Automotiva e Álcool Anidro
Óleo Combustível
Internas
Interestaduais
Internas
Interestaduais
AL
135,72%
214,30%
34,55%
62,10%
AM
17,80%
57,06%
9,62%
36,42%
AP
144,38%
225,83%
38,99%
67,46%
BA
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
97,10%
162,80%
-
-
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%

ANEXO VI
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
UF.
Gasolina Automotiva
Óleo Diesel
G L P
Óleo Combustível
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%
41,58%
70,57%
119,98%
165,04%
%
%
RO
231,68%
342,24%
72,27%
107,55%
149,34%
183,34%
-
-
RS
173,84%
265,12%
51,91%
72,62%
173,78%
211,11%
-
-
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%
ANEXO VII
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
UF.
Gasolina Automotiva
Óleo Diesel
G L P
Q A V
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%
-
-
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%
39,16%
67,66%
104,66%
146,58%
51,21%
82,19%
RO
164,68%
252,91%
46,28%
76,24%
108,54%
136,98%
-
-
RS
118,53%
191,37%
30,29%
48,06%
128,98%
160,20%
-
-
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%
ANEXO VIII
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
UF.
Gasolina Automotiva
Óleo Diesel
G L P
Q A V
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%
-
-
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%
49,84%
80,53%
149,82%
200,99%
61,46%
94,54%
RO
133,41%
211,22%
58,68%
91,18%
109,02%
137,52%
-
-
RS
111,51%
182,01%
43,04%
62,55%
128,98%
160,20%
-
-
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%
ANEXO IX
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
UF.
Gasolina Automotiva
Óleo Diesel
G L P
Q A V
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%
-
-
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%
60,93%
93,89%
149,82%
200,99%
61,46%
94,54%
RO
231,68%
342,24%
72,27%
107,55%
149,34%
183,34%
-
-
RS
173,84%
265,12%
51,91%
72,62%
173,78%
211,11%
-
-
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%

ANEXO X
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS
UF.
Álcool Hidrtado
Internas
Interestaduais
7%
12%
AL
34,47%
71,86%
62,62%
AM
22,61%
51,16%
49,88%
AP
25,32%
60,16%
51,55%
BA
37,97%
81,77%
72,00%
CE
46,15%
86,79%
76,75%
DF
47,08%
87,97%
77,87%
ES
61,38%
112,61%
101,18%
GO
23,92%
60,78%
52,14%
MA
25,22%
60,04%
51,43%
MG
134,02%
-
183,01%
MS
177,18%
254,25%
235,21%
MT
170,35%
257,18%
257,18%
PA
31,53%
81,70%
71,93%
PB
25,76%
60,73%
52,09%
PE
48,55%
89,85%
79,64%
PI
58,81%
102,97%
92,06%
PR
50,86%
-
61,89%
RJ
46,36%
105,51%
94,46%
*RN
49,35%
90,88%
80,62%
RS
43,09%
82,87%
73,04%
SC
34,98%
-
67,38%
SE
19,54%
57,49%
49,02%
SP
36,17%
-
64,67%
TO
86,48%
138,34%
125,52%
Cláusula terceira Ficam convalidados, até a data da entrada em vigor deste convênio, os procedimentos adotados entre 1º de janeiro e 31 de março de 2008, pelo Estado do Rio Grande do Norte, no tocante às margens de valor agregado, com relação ao produto “gás natural veicular”.

Cláusula quarta Este convênio entra em vigor na data de sua publicação no Diário Oficial da União, produzindo efeitos a partir de 1º de abril de 2008.

R E T I F I C A Ç Ã O
(Publicada no DOU de 25/06/2008)
No Convênio ICMS 43/08, de 4 de abril de 2008, publicado no DOU de 9 de abril de 2008, Seção 1, páginas 29 a 33, na cláusula segunda, onde se lê: “... VIII e IX do Convênio ICMS 140/02, ... ”, leia-se: “VIII, IX e X do Convênio ICMS 140/02, ... ”.

MANUEL DOS ANJOS MARQUES TEIXEIRA