Publicado no DOU em 12 jul 2007
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 126ª reunião ordinária, realizada em Domingos Martins, no dia 6 de julho de 2007, tendo em vista o disposto nos arts. 102 e 199 do Código Tributário Nacional (Lei nº 5.172, de 25 de outubro de 1966) e nos arts. 6º ao 10 da Lei Complementar nº 87, de 13 de setembro de 1996, resolve celebrar o seguinte
CONVÊNIO
1 - 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 | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | ||
| Alíquota 7% | Alíquota 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 | 27,96% | 75,29% | 31,69% | 63,30% | 54,53% | 10,30% | 37,27% |
| CE | 24,55% | 70,62% | 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 | 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 | 23,87% | 65,16% | 32,52% | 64,32% | 55,49% | 9,96% | 32,48% |
| SC | 66,61% | 122,15% | 44,18% | 78,79% | 69,19% | 9,93% | 36,81% |
| SE | 18,46% | 62,27% | 9,73% | 39,80% | 32,28% | - | - |
| SP | 56,35% | 108,46% | 25,00% | Nihil | 46,67% | 10,48% | 34,73% |
| TO | 33,32% | 77,76% | 71,19% | 112,28% | 100,87% | 58,60% | 91,09% |
* MVA's alteradas por este Convênio ICMS
ANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
| UF | Gasolina Automotiva | Óleo Diesel | GLP | Óleo Combustível | Gás Natural Veicular | ||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | 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 | 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 | 65,23% | 126,34% | 27,84% | 50,40% | 98,32% | 138,97% | 31,46% | 58,38% | 203,53% |
| CE | 67,09% | 128,90% | 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% |
| PE | 84,30% | 145,74% | 19,34% | 45,54% | 92,76% | 119,05% | 30,31% | 57,00% | 168,96% |
| PI | 69,15% | 125,54% | 26,08% | 51,90% | 53,40% | 84,82% | 100,00% | 100,00% | 30% |
| *PR | 63,31% | 120,69% | 22,00% | 38,64% | 98,82% | 125,93% | - | 68,69% | 30,00% |
| RJ | 83,08% | 161,54% | 42,83% | 64,17% | 48,30% | 68,53% | 49,45% | 84,50% | - |
| RN | 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 | 70,51% | 127,35% | 23,57% | 40,42% | 131,91% | 163,53% | 30,70% | 57,47% | - |
| SC | 117,84% | 190,45% | 43,04% | 62,55% | 188,64% | 228,00% | 40,80% | 69,64% | 30% |
| SE | 52,96% | 109,54% | 17,94% | 42,10% | 95,99% | 136,14% | 4,97% | 26,47% | 131,71% |
| SP | 56,35% | 108,46% | 27,67% | 45,09% | 81,99% | 106,80% | - | - | - |
| TO | 84,86% | 146,48% | 26,67% | 52,61% | 84,06% | 109,15% | 58,60% | 91,09% | 30% |
* MVA's alteradas por este Convênio ICMS
ANEXO III
OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEL
| UF | Gasolina Automotiva | Óleo Diesel | GLP | QAV | ||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| 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 | 85,66% | 154,33% | 26,44% | 52,34% | 130,13% | 194,60% | 62,48% | 116,64% |
| DF | 68,25% | 124,34% | 31,09% | 48,97% | 73,88% | 97,59% | - | - |
| ES | 143,33% | 233,33% | 45,86% | 65,75% | 116,07% | 160,32% | 16,93% | 55,91% |
| GO | 56,46% | 111,43% | 17,54% | 33,56% | 106,72% | 134,91% | 40,85% | 40,85% |
| MA | 75,19% | 133,59% | 26,76% | 52,72% | 68,25% | 102,72% | 101,11% | 142,30% |
| MG | 125,63% | 200,85% | 50,97% | 84,11% | 88,80% | 130,24% | 117,89% | 190,53% |
| *MS | 96,03% | 161,38% | 45,36% | 75,13% | 138,39% | 170,90% | 109,09% | 151,92% |
| MT | 133,85% | 189,97% | 148,92% | 178,91% | 72,95% | 180,32% | 296,68% | 391,88% |
| PA | 68,00% | 140,00% | 37,92% | 66,17% | 97,38% | 137,81% | 217,46% | 353,51% |
| PB | 63,90% | 118,53% | 20,97% | 45,75% | 74,69% | 110,47% | 57,87% | 90,20% |
| PE | 84,30% | 145,74% | 19,34% | 45,54% | 92,76% | 119,05% | 38,88% | 85,17% |
| PI | 69,15% | 125,54% | 26,08% | 51,90% | 53,40% | 84,82% | 65,53% | 120,70% |
| *PR | 63,31% | 120,69% | 22,00% | 38,64% | 98,82% | 125,93% | 42,86% | 90,48% |
| RJ | 83,08% | 161,54% | 42,83% | 64,17% | 48,30% | 68,53% | 42,37% | 77,96% |
| RN | 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 | 70,51% | 127,35% | 23,57% | 40,42% | 131,91% | 163,53% | - | - |
| SC | 117,84% | 190,45% | 43,04% | 63,87% | 188,64% | 236,90% | 40,80% | 65,12% |
| SE | 52,96% | 109,54% | 17,94% | 42,10% | 95,99% | 136,14% | 19,01% | 43,38% |
| SP | 56,35% | 108,46% | 27,67% | 45,09% | 81,99% | 106,80% | 40,76% | 87,69% |
| TO | 84,86% | 146,48% | 26,67% | 52,61% | 84,06% | 109,15% | 258,06% | 331,39% |
* MVA's alteradas por este Convênio ICMS
2 - 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 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 | 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 | 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 | 73,43% | 131,24% | 13,31% | 36,51% |
| RO | 85,15% | 146,87% | 9,62% | 36,42% |
| *RS | 58,90% | 111,87% | 13,05% | 36,21% |
| SC | 64,42% | 119,22% | 9,93% | 36,81% |
| SE | 44,32% | 97,70% | - | - |
| SP | 90,43% | 153,90% | 18,73% | 44,80% |
| TO | 82,49% | 143,32% | 58,60% | 91,09% |
| AL | 88,11% | 150,81% | 28,63% | 54,97% |
| AM | 19,37% | 59,16% | 9,62% | 36,42% |
*MVA's alteradas por este Convênio ICMS
ANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
| UF | Gasolina Automotiva | Óleo Diesel | GLP | Óleo Combustível | ||||
| Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | |
| 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 | 104,98% | 180,79% | 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 | 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 | 120,77% | 194,36% | 31,22% | 49,12% | 131,92% | 163,55% | 38,88% | 67,33% |
| SC | 249,67% | 366,22% | 63,30% | 85,56% | 188,64% | 228,00% | 40,80% | 69,94% |
| SE | 87,72% | 157,15% | 24,55% | 50,06% | 95,99% | 136,14% | 4,97% | 26,47% |
| SP | 90,43% | 153,90% | 36,79% | 55,44% | 81,99% | 106,80% | nihil | nihil |
| TO | 159,75% | 246,34% | 38,70% | 67,10% | 84,06% | 109,15% | 60,07% | 92,85% |
* MVA's alteradas por este Convênio ICMS
ANEXO III
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
| UF | Gasolina Automotiva e Álcool Anidro | Óleo Combustível | ||
| 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 | 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 | 55,92% | 107,90% | 18,44% | 42,70% |
| RO | 68,24% | 124,33% | 15,01% | 38,57% |
| RR | 77,47% | 136,63% | 15,01% | 38,57% |
| *RS | 55,22% | 106,96% | - | - |
| SC | 64,42% | 119,22% | 9,93% | 36,81% |
| SE | 42,28% | 94,90% | - | - |
| SP | 87,74% | 150,31% | 19,11% | 45,25% |
| TO | 67,07% | 122,76% | 58,63% | 91,12% |
*MVA's alteradas por este Convênio ICMS
ANEXO IV
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
| UF | Gasolina Automotiva | Óleo Diesel | GLP | Óleo Combustível | ||||
| Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | |
| 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 | 101,97% | 176,67% | 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 | 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 | 113,68% | 184,90% | 44,06% | 63,71% | 131,92% | 163,55% | 36,71% | 64,71% |
| SC | 172,98% | 263,97% | 66,77% | 89,51% | 197,39% | 237,94% | - | - |
| SE | 84,96% | 153,37% | 32,85% | 60,06% | 134,08% | 182,02% | 18,13% | 42,33% |
| SP | 87,74% | 150,31% | 48,60% | 68,87% | 142,73% | 175,83% | nihil | nihil |
| TO | 131,65% | 208,87% | 49,17% | 79,72% | 88,88% | 114,64% | 65,90% | 99,87% |
* MVA's alteradas por este Convênio ICMS
ANEXO V
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
| UF | Gasolina Automotiva e Álcool Anidro | Óleo Combustível | ||
| 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 | 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 | 117,33% | 189,78% | 18,52% | 42,79% |
| RO | 132,02% | 209,36% | 0,00% | 0,00% |
| *RS | 99,13% | 165,50% | 18,25% | 42,48% |
| SC | 66,61% | 122,15% | 9,93% | 36,81% |
| SE | 81,31% | 148,37% | - | - |
| SP | 139,12% | 218,83% | 24,26% | 51,54% |
| TO | 128,68% | 204,91% | 65,90% | 99,88% |
* MVA's alteradas por este Convênio ICMS
ANEXO VI
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
| UF | Gasolina Automotiva | Óleo Diesel | GLP | Óleo Combustível | ||||
| Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | |
| 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 | 160,07% | 256,27% | 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 | 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 | 176,65% | 268,87% | 52,99% | 73,85% | 177,28% | 215,09% | 45,27% | 75,03% |
| SC | 338,18% | 484,24% | 90,38% | 116,34% | 245,11% | 292,17% | 47,28% | 77,44% |
| SE | 138,31% | 226,45% | 41,29% | 70,23% | 134,08% | 182,02% | 18,13% | 42,33% |
| SP | 139,12% | 218,83% | 61,09% | 83,06% | 142,73% | 175,83% | nihil | nihil |
| TO | 225,51% | 334,01% | 63,33% | 96,79% | 120,07% | 150,08% | 67,43% | 101,72% |
* MVA's alteradas por este Convênio ICMS
ANEXO VII
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
| UF | Gasolina Automotiva | Óleo Diesel | GLP | QAV | ||||
| Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | |
| 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 | 133,64% | 220,06% | 52,41% | 83,63% | 95,61% | 135,68% | 30,00% | 73,33% |
| DF | 132,40% | 209,87% | 43,78% | 63,39% | 73,88% | 97,59% | - | - |
| ES | 237,78% | 362,71% | 55,54% | 76,75% | 116,07% | 160,32% | 16,93% | 55,91% |
| GO | 86,70% | 152,30% | 31,40% | 49,31% | 147,63% | 181,40% | 50,26% | 50,26% |
| MA | 152,69% | 236,92% | 40,79% | 69,63% | 68,25% | 102,72% | 112,00% | 155,42% |
| MG | 194,12% | 292,16% | 65,49% | 101,81% | 88,80% | 130,24% | 122,59% | 196,79% |
| *MS | 175,45% | 267,27% | 59,16% | 91,76% | 138,39% | 170,90% | 110,84% | 154,03% |
| MT | 142,38% | 215,27% | 139,52% | 169,71% | 117,99% | 138,90% | 294,39% | 393,88% |
| PA | 136,60% | 237,99% | 35,39% | 63,12% | 99,33% | 140,16% | - | - |
| PB | 134,80% | 213,07% | 34,49% | 62,04% | 74,69% | 110,47% | 68,35% | 102,83% |
| PE | 166,44% | 255,25% | 30,08% | 58,63% | 92,76% | 119,05% | 41,72% | 88,95% |
| PI | 132,27% | 209,69% | 38,80% | 67,23% | 53,40% | 84,82% | 72,52% | 130,03% |
| *PR | 112,15% | 186,69% | 32,10% | 50,12% | 98,82% | 125,93% | 39,17% | 85,73% |
| RJ | 158,61% | 269,45% | 54,99% | 78,15% | 48,30% | 68,53% | 45,69% | 82,11% |
| RN | 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 | 120,77% | 194,36% | 31,22% | 49,12% | 131,92% | 163,55% | - | - |
| SC | 249,67% | 366,22% | 63,30% | 85,56% | 186,64% | 228,00% | - | - |
| SE | 87,72% | 157,15% | 24,55% | 50,06% | 95,99% | 136,14% | 19,01% | 43,38% |
| SP | 90,43% | 153,90% | 36,79% | 55,44% | 81,99% | 106,80% | 47,69% | 96,92% |
| TO | 159,75% | 246,34% | 38,70% | 67,10% | 84,06% | 109,15% | 276,91% | 354,11% |
* MVAs alteradas por este Convênio ICMS
ANEXO VIII
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
| UF | Gasolina Automotiva | Óleo Diesel | GLP | QAV | ||||
| Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | |
| 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 | 129,74% | 214,71% | 63,32% | 96,77% | 110,06% | 153,09% | 33,41% | 77,88% |
| DF | 110,84% | 181,13% | 52,84% | 73,68% | 79,86% | 104,39% | - | - |
| ES | 229,38% | 351,20% | 67,96% | 90,87% | 167,68% | 222,51% | 24,72% | 66,30% |
| GO | 86,70% | 152,30% | 31,40% | 49,31% | 147,63% | 181,40% | 50,26% | 50,26% |
| MA | 119,54% | 192,71% | 49,28% | 79,85% | 74,15% | 109,82% | 110,36% | 153,45% |
| MG | 161,00% | 248,00% | 78,17% | 117,28% | 93,00% | 135,36% | 129,04% | 205,39% |
| *MS | 145,65% | 227,54% | 71,18% | 106,24% | 139,72% | 172,41% | 118,71% | 163,50% |
| MT | 133,85% | 189,97% | 149,49% | 179,55% | 166,35% | 187,72% | 296,68% | 391,88% |
| PA | 114,40% | 206,29% | 43,56% | 72,97% | 111,02% | 154,24% | - | - |
| PB | 105,38% | 173,85% | 42,46% | 71,64% | 78,33% | 114,85% | 65,13% | 98,95% |
| PE | 130,95% | 207,94% | 40,85% | 71,77% | 93,00% | 119,32% | 45,98% | 94,64% |
| PI | 111,97% | 182,63% | 48,48% | 78,89% | 59,44% | 92,10% | 73,99% | 131,99% |
| *PR | 105,35% | 177,50% | 42,24% | 61,64% | 137,72% | 170,13% | 42,23% | 84,75% |
| RJ | 133,65% | 233,79% | 66,84% | 91,77% | 54,72% | 75,82% | 49,18% | 86,47% |
| RN | 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 | 113,68% | 184,90% | 44,06% | 63,71% | 131,92% | 163,55% | - | - |
| SC | 172,98% | 263,97% | 66,77% | 89,51% | 197,39% | 237,94% | - | - |
| SE | 84,96% | 153,37% | 32,85% | 60,06% | 134,08% | 182,02% | 25,95% | 51,75% |
| SP | 87,74% | 150,31% | 48,60% | 68,87% | 142,73% | 175,83% | 47,97% | 97,29% |
| TO | 131,65% | 208,87% | 49,17% | 79,72% | 88,88% | 114,64% | 274,53% | 351,24% |
* MVAs alteradas por este Convênio ICMS
ANEXO IX
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
| UF | Gasolina Automotiva | Óleo Diesel | GLP | QAV | ||||
| Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | Internas | Interesta-duais | |
| 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 | 208,02% | 321,94% | 79,48% | 116,25% | 136,68% | 185,15% | 36,65% | 82,20% |
| DF | 191,23% | 288,31% | 67,63% | 90,49% | 107,90% | 136,25% | - | - |
| ES | 429,96% | 625,97% | 80,93% | 105,60% | 167,68% | 222,51% | 24,72% | 66,30% |
| GO | 135,41% | 218,12% | 39,16% | 58,13% | 147,63% | 181,40% | 50,26% | 50,26% |
| MA | 216,65% | 322,21% | 65,80% | 99,76% | 103,57% | 145,27% | 121,75% | 167,17% |
| MG | 268,57% | 391,42% | 95,31% | 138,18% | 129,02% | 179,29% | 133,98% | 211,97% |
| *MS | 245,18% | 360,24% | 87,44% | 125,83% | 185,03% | 223,90% | 120,54% | 165,71% |
| MT | 311,77% | 410,59% | 162,12% | 193,70% | 210,33% | 235,23% | 162,12% | 193,70% |
| PA | 201,95% | 331,35% | 59,44% | 92,10% | 141,18% | 190,57% | - | - |
| PB | 194,24% | 292,32% | 58,38% | 90,82% | 111,36% | 154,65% | 76,10% | 112,16% |
| PE | 233,88% | 345,18% | 53,52% | 87,22% | 130,48% | 161,91% | 48,97% | 98,62% |
| PI | 191,06% | 288,08% | 63,46% | 96,94% | 85,60% | 123,62% | 81,35% | 141,80% |
| *PR | 166,76% | 260,49% | 54,02% | 75,02% | 137,72% | 170,13% | 45,73% | 94,84% |
| RJ | 230,04% | 371,49% | 81,04% | 108,10% | 77,32% | 101,50% | 52,6% | 90,82% |
| RN | 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 | 176,65% | 268,87% | 52,99% | 73,85% | 177,28% | 215,09% | - | - |
| SC | 338,18% | 484,24% | 90,38% | 116,34% | 245,11% | 292,17% | - | - |
| SE | 138,31% | 226,45% | 41,29% | 70,23% | 134,08% | 182,02% | 25,95% | 51,75% |
| SP | 139,12% | 218,83% | 61,09% | 83,06% | 142,73% | 175,83% | 55,25% | 107,00% |
| TO | 225,51% | 334,01% | 63,33% | 96,79% | 120,07% | 150,08% | 294,25% | 375,00% |
* MVA's alteradas por este Convênio ICMS
ANEXO X
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS
| UF | Álcool hidratado | ||
| Internas | Interestaduais | ||
| 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 | 43,69% | 83,65% | 73,77% |
| *RS | 44,36% | 84,50% | 74,58% |
| SC | 34,98% | - | 67,38% |
| SE | 19,54% | 57,49% | 49,02% |
| SP | 36,17% | - | 64,67% |
| TO | 86,48% | 138,34% | 125,52% |
* MVA's alteradas por este Convênio ICMS
3 - Cláusula terceira. Ficam convalidados, até a data da entrada em vigor deste convênio, os procedimentos adotados desde 9 de julho de 2007 pelo Estado do Paraná e desde 1º de julho de 2007, pelo Estado do Rio Grande do Sul, no tocante às margens de valor agregado.
4 - Cláusula quarta. Este convênio entra em vigor na data de sua publicação no Diário Oficial da União.
Presidente do CONFAZ - Bernard Appy p/ Guido Mantega; Acre - Mâncio Lima Cordeiro; Alagoas - Maria Fernanda Quintella Brandão Vilela; Amapá - João Bittencourt da Silva p/ Joel Nogueira Rodrigues; Amazonas - Thomaz Afonso Queiroz Nogueira p/ Isper Abrahim Lima; Bahia - Carlos Martins Marques de Santana; Ceará - Carlos Mauro Benevides Filho; Distrito Federal - Luiz Tacca Junior; Espírito Santo - José Teófilo Oliveira; Goiás - Lourdes Augusta de Almeida Nobre e Silva p/ Jorcelino José Braga; Maranhão - José de Jesus do Rosário Azzolini; Mato Grosso - Waldir Júlio Teis; Mato Grosso do Sul - Miguel Antônio Marcon p/ Mário Sérgio Maciel Lorenzetto; Minas Gerais - Simão Cirineu Dias; Pará - José Raimundo Barreto Trindade; Paraíba - Milton Gomes Soares; Paraná - Heron Arzua; Pernambuco - Alberto Rodrigues Arraes p/ Djalmo de Oliveira Leão; Piauí - Antônio Rodrigues de Sousa Neto; Rio de Janeiro - Renato Augusto Zagallo Villela dos Santos p/ Joaquim Vieira Ferreira Levy; Rio Grande do Norte - João Batista Soares de Lima; Rio Grande do Sul - Júlio César Grazziotin p/ Aod Cunha de Moraes Junior; Rondônia - José Genaro de Andrade; Roraima - Antônio Leocádio Vasconcelos Filho; Santa Catarina - Pedro Mendes; São Paulo - Mauro Ricardo Machado Costa; Sergipe - Fernando Monteiro Marcelino p/ Nilson Nascimento Lima; Tocantins - Dorival Roriz Guedes Coelho.
