Convênio ICMS nº 3 de 29/01/2004 - Federal

Publicado no DOU em 4 fev 2004

Altera o Convênio ICMS 03/99, e o Convênio ICMS 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 76ª reunião extraordinária, realizada em Brasília, DF, no dia 29 de janeiro de 2004, tendo em vista o disposto nos arts. 102 e 199 do Código Tributário Nacional (Lei nº 5.172, de 25 de outubro de 1966) e nos arts. 6º ao 10 da Lei Complementar nº 87, de 13 de setembro de 1996, resolve celebrar o seguinte

CONVÊNIO:

1 - Cláusula primeira. Os percentuais constantes dos Anexo II e III do Convênio ICMS 03/99, de 16 de abril de 1999, aplicáveis ao Estado do Ceará, ficam alterados como segue:

ANEXO II
do Convênio ICMS 03/99

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

Gasolina Automotiva

Óleo Diesel

GLP

Óleo Combustível

Gás Natural Veicular

Internas

107,72%

159,65%

45,81%

75,67%

118,16%

162,84%

96,55%

162,07%

29,05%

46,65%

105,31%

133,30%

30,70%

57,47

117,84%

190,45%

43,04%

62,55%

188,64%

228,00%

40,80%

69,64%

30%

66,82%

128,52%

26,75%

52,71%

83,34%

120,89%

35,63%

63,41%

212,01%

69,29%

125,72%

32,32%

50,36%

103,01%

130,69%

84,86%

146,48%

26,67%

52,61%

84,06%

109,15%

58,60%

91,09%

30%

* MVAs alteradas por este Convênio ICMS

ANEXO III
do Convênio ICMS 03/99

OPERAÇÕES REALIZADAS POR IMPORTADORES

Gasolina Automotiva

Óleo Diesel

GLP

QAV

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

163,48%

251,30%

36,46%

81,95%

85,90%

147,87%

45,89%

94,53%

* MVAs alteradas por este Convênio ICMS

2 - Cláusula segunda Os percentuais constantes dos Anexos I a IX do Convênio ICMS 140/02, de 13 de dezembro de 2002, aplicáveis ao Estado do Ceará, ficam alterados como segue:

ANEXO I
do Convênio ICMS 140/02

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

Gasolina Automotiva e Álcool Anidro

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

88,11%

150,81%

28,63%

54,97%

19,37%

59,16%

9,62%

36,42%

95,01%

160,02%

32,88%

60,10%

79,13%

145,32%

10,30%

32,89%

*CE

72,58%

136,41%

9,62%

32,07%

64,91%

119,88%

9,94%

46,58%

85,18%

146,90%

81,13%

144,78%

10,07%

32,62%

76,36%

135,14%

18,98%

32,18%

169,61%

259,48%

27,02%

54,90%

209,75%

313,00%

20,48%

45,16%

74,26%

142,01%

129,72%

175,77%

67,86%

139,80%

64,05%

118,73%

22,69%

47,82%

99,83%

166,44%

16,28%

40,10%

65,38%

120,51%

11,89%

34,81%

150,63%

238,69%

66,61%

83,37%

161,96%

0,00%

23,46%

73,435

131,24%

13,31%

36,51%

85,15%

146,87%

9,62%

36,42%

96,55%

162,06%

13,04%

36,19%

64,42%

119,22%

9,93%

36,81%

79,64%

146,09%

32,52%

59,67%

137,87%

217,17%

18,73%

44,80%

82,49%

143,32%

58,60%

91,09%

* MVAs alteradas por este Convênio ICMS

ANEXO II
do Convênio ICMS 140/02

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

Gasolina Automotiva

Óleo Diesel

GLP

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

169,63%

259,51%

40,90%

69,76%

73,36%

97,00%

36,95%

65,00%

325,53%

467,38%

94,33%

134,14%

137,01%

185,55%

25,99%

51,80%

179,52%

272,70%

120,82%

166,05%

125,55%

156,31%

34,92%

62,55%

153,16%

246,79%

23,99%

65,32%

98,35%

138,97%

31,46%

58,38%

*CE

146,47%

137,63%

24,00%

65,33%

95,61%

135,68%

35,44%

63,19%

132,40%

209,87%

43,78%

63,39%

73,88%

97,59%

9,94%

46,58%

136,95%

215,94%

105,79%

133,85%

52,49%

83,72%

274,34%

462,60%

67,43%

104,18%

181,91%

220,35%

56,63%

88,71%

152,69%

236,92%

40,79%

69,63%

68,25%

102,72%

81,11%

141,48%

169,61%

259,48%

52,76%

86,29%

73,07%

111,06%

209,75%

313,00%

70,26%

105,13%

124,42%

155,03%

142,38%

215,27%

139,52%

169,71%

117,99%

138,90%

139,52%

169,71%

136,60%

237,99%

35,39%

63,12%

99,33%

140,16%

134,80%

213,07%

34,49%

62,04%

74,69%

110,47%

20,98%

45,76%

166,44%

255,25%

30,08%

58,63%

92,76%

119,05%

30,31%

57,00%

132,27%

209,69%

38,80%

67,23%

53,40%

84,82%

100,00%

150,63%

238,69%

39,32%

58,32%

137,43%

169,81%

66,61%

158,61%

269,45%

54,99%

78,15%

48,30%

68,53%

50,13

85,34%

148,38%

231,17%

39,57%

68,16%

84,19%

121,92%

164,68%

252,91%

46,28%

76,24%

108,54%

136,98%

181,27%

275,03%

39,44%

58,45%

105,31%

133,30%

38,88%

67,33%

249,67%

366,22%

63,30%

85,56%

188,64%

228,00%

40,80%

69,94%

139,52%

228,12%

41,19%

70,11%

83,34%

120,89%

137,87%

217,17%

46,35%

66,31%

103,01%

130,69%

159,75%

246,34%

38,70%

67,10%

84,06%

109,15%

60,07%

92,85%

* MVAs alteradas por este Convênio ICMS

ANEXO III
do Convênio ICMS 140/02

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

Gasolina Automotiva e Álcool Anidro

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

68,27%

124,35%

32,42%

59,55%

17,80%

57,06%

9,62%

36,42%

74,47%

132,63%

38,62%

67,01%

61,48%

121,21%

13,36%

36,58%

*CE

57,07%

115,16%

13,11%

36,28%

52,19%

102,93%

9,94%

46,58%

56,55%

108,74%

106,06%

178,46%

13,05%

36,20%

58,12%

110,83%

3,06%

37,41%

139,25%

219,00%

30,55%

59,20%

171,80%

262,40%

23,87%

49,25%

69,67%

162,03%

138,44%

179,76%

54,53%

120,76%

47,98%

97,31%

27,91%

54,11%

73,22%

130,95%

17,85%

41,99%

53,06%

104,07%

14,99%

38,54%

120,06%

197,38%

68,65%

68,36%

140,51%

25,76%

55,92%

107,90%

18,44%

42,70%

68,24%

124,33%

77,47%

136,63%

15,01%

38,57%

91,41%

155,21%

15,01%

38,57%

64,42%

119,22%

9,93%

36,81%

57,88%

116,27%

36,08%

63,95%

112,14%

182,85%

19,11%

45,25%

67,07%

122,76%

58,63%

91,12%

* MVAs alteradas por este Convênio ICMS

ANEXO IV
do Convênio ICMS 140/02

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

Gasolina Automotiva

Óleo Diesel

GLP

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

133,65%

211,53%

49,77%

80,45%

76,74%

100,84%

41,32%

70,26%

167,63%

256,84%

69,12%

103,76%

103,49%

145,17%

21,92%

46,89%

142,26%

223,02%

111,92%

155,33%

126,27%

157,12%

39,30%

67,83%

124,38%

207,37%

35,05%

80,06%

110,51%

153,62%

33,62%

60,99%

*CE

118,02%

198,66%

35,39%

80,52%

110,06%

153,09%

38,84%

67,28%

110,84%

181,13%

52,84%

73,68%

79,86%

104,39%

9,94%

46,58%

108,74%

178,32%

117,28%

146,90%

83,92%

121,59%

142,89%

228,24%

46,975%

79,24%

145,43%

178,90%

59,63%

92,33%

119,54%

192,71%

49,28%

79,85%

74,15%

109,82%

86,59%

148,79%

139,25%

219,00%

64,47%

100,57%

76,91%

115,75%-

* MVAs alteradas por este Convênio ICMS

ANEXO V
do Convênio ICMS 140/02

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

Gasolina Automotiva e Álcool Anidro

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

135,72%

214,30%

34,55%

62,10%

17,80%

57,06%

9,62%

36,42%

144,38%

225,83%

38,99%

67,46%

106,03%

174,71%

37,50%

65,67%

*CE

117,78%

198,33%

14,66%

38,15%

106,66%

175,54%

9,94%

46,58%

132,05%

209,40%

106,44

178,98%

96,13%

136,30%

121,00%

194,67%

90,37%

153,83%

237,85%

350,47%

32,94%

62,12%

288,16%

417,55%

26,03%

51,84%

191,54%

284,88%

150,43%

198,99%

114,22%

206,03%

105,57%

174,10%

28,34%

54,62%

150,41%

233,88%

21,63%

46,54%

107,25%

176,33%

17,04%

41,01%

215,15%

325,88%

74,28%

134,02%

234,32%

0,00%

29,29%

117,33%

189,78%

18,52%

42,79%

132,02%

209,36%

0,00%

146,30%

228,40%

18,24%

42,46%

66,61%

122,15%

9,93%

36,81%

126,69%

210,53%

38,62%

67,01%

198,09%

297,45%

24,26%

51,54%

128,68%

204,91%

65,90%

99,88%

* MVAs alteradas por este Convênio ICMS

ANEXO VI
do Convênio ICMS 140/02

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

Gasolina Automotiva

Óleo Diesel

GLP

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

237,89%

350,52%

65,93%

99,92%

107,28%

135,54%

43,25%

72,59%

239,58%

352,77%

65,02%

98,82%

95,82%

136,01%

20,45%

45,12%

250,28%

367,04%

160,05%

213,31%

169,68%

206,46%

41,13%

70,03%

219,45%

337,61%

48,83%

98,44%

139,98%

189,14%

37,50%

65,67%

*CE

211,01%

326,04%

48,84%

98,46%

136,68%

185,15%

41,67%

70,69%

191,23%

288,31%

67,63%

90,49%

107,90%

136,25%

9.94%

46,58%

196,93%

295,91%

139,93%

172,64%

84,50%

122,29%

202,49%

309,47%

41,86%

73,005%

135,78%

167,93%

63,83%

97,36%

216,65%

322,21%

65,80%

99,76%

103,57%

145,27%

90,37%

153,83%

237,85%

350,47%

80,28%

119,86%

109,93%

156,01%

288,16%

417,55%

100,50%

141,57%

168,33%

204,92%

311,77%

410,59%

162,12%

193,70%

210,33%

235,23%

162,12%

193,70%

201,95%

331,35%

59,44%

92,10%

141,18%

190,57%

194,24%

292,32%

58,38%

90,82%

111,36%

154,65%

26,55%

52,46%

233,88%

345,18%

53,52%

87,22%

130,48%

161,91%

36,30%

64,22%

191,06%

288,08%

63,46%

96,94%

85,60%

123,62%

100,00%

215,15%

325,88%

62,43%

84,58%

178,31%

216,27%

74,28%

230,04%

371,49%

81,04%

108,10%

77,32%

101,50%

57,21%

94,09%

211,25%

315,00%

64,37%

98,03%

122,86%

168,50%

231,68%

342,24%

72,27%

107,55%

149,34%

183,34%

* MVAs alteradas por este Convênio ICMS

ANEXO VII
do Convênio ICMS 140/02

OPERAÇÕES REALIZADAS POR IMPORTADORES

Gasolina Automotiva

Óleo Diesel

GLP

QAV

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

223,56%

331,41%

69,07%

103,70%

108,03%

136,40%

99,27%

140,09%

431,92%

609,22%

147,49%

198,18%

137,01%

185,55%

152,00%

236,01%

179,52%

272,70%

120,82%

166,05%

125,55%

156,31%

205,32%

307,09%

550,71%

791,38%

215,02%

279,54%

356,50%

418,81%

84,33%

122,69%

*CE

200,57%

311,74%

24,00%

65,33%

95,61%

135,68%

30,00%

73,33%

132,40%

209,87%

43,78%

63,39%

73,88%

97,59%

136,95%

215,94%

105,79%

133,85%

52,49%

83,72%

61,80%

115,74%

269,32%

363,95%

67,43%

104,18%

181,91%

220,35%

53,10%

104,13%

152,69%

236,92%

40,79%

69,63%

68,25%

102,72%

112,00%

155,42%

194,12%

292,16%

65,49%

101,81%

88,80%

130,24%

122,59%

196,79%

288,16%

417,55%

100,50%

141,57%

168,33%

204,92%

117,98%

162,62%

142,38%

215,27%

139,52%

169,71%

117,99%

138,90%

294,39%

393,88%

136,60%

237,99%

35,39%

63,12%

99,33%

140,16%

134,80%

213,07%

34,49%

62,04%

74,69%

110,47%

68,35%

102,83%

166,44%

255,25%

30,08%

58,63%

92,76%

119,05%

41,72%

88,95%

132,27%

209,69%

38,80%

67,23%

53,40%

84,82%

72,52%

130,03%

150,63%

238,69%

39,32%

58,32%

137,43%

169,81%

39,17%

85,73%

158,61%

269,45%

54,99%

78,15%

48,30%

68,53%

45,69%

82,11%

173,21%

264,29%

53,53%

84,98%

102,61%

144,11%

40,88%

87,84%

164,68%

252,91%

46,28%

76,24%

108,54%

136,98%

181,27%

275,03%

39,44%

58,45%

105,32%

133,31%

249,67%

366,22%

63,30%

85,56%

186,64%

228,00%

139,52%

228,12%

41,19%

70,11%

83,34%

120,89%

54,34%

85,95%

137,87%

217,17%

46,35%

66,31%

103,01%

130,69%

47,69%

96,92%

159,75%

246,34%

38,70%

67,10%

84,06%

109,15%

276,91%

354,11%

* MVAs alteradas por este Convênio ICMS

ANEXO VIII
do Convênio ICMS 140/02

OPERAÇÕES REALIZADAS POR IMPORTADORES

Gasolina Automotiva

Óleo Diesel

GLP

QAV

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

180,37%

273,83%

55,95%

87,89%

74,46%

98,25%

53,18%

84,55%

234,54%

346,05%

115,38%

159,49%

103,49%

145,17%

141,74%

222,33%

142,26%

223,02%

111,92%

155,33%

126,27%

157,12%

209,39%

312,51%

230,51%

352,76%

152,45%

204,15%

356,55%

418,81%

84,83%

122,69%

*CE

142,25%

231,85%

35,39%

80,52%

110,06%

153,09%

33,41%

77,88%

110,84%

181,13%

52,84%

73,68%

79,86%

104,39%

108,74%

178,32%

117,28%

146,90%

83,92%

121,59%

65,44%

120,59%

139,70%

223,92%

46,97%

79,24%

145,43%

178,90%

47,05%

96,07%

119,54%

192,71%

49,28%

79,85%

74,15%

109,82%

110,36%

153,45%

161,00%

248,00%

78,17%

117,28%

93,00%

135,36%

129,04%

205,39%

209,75%

313,00%

70,26%

105,13%

124,42%

155,03%

108,39%

151,07%

133,85%

189,97%

149,49%

179,55%

166,35%

187,72%

296,68%

391,88%

114,40%

206,29%

43,56%

72,97%

111,02%

154,24%

105,38%

173,85%

42,46%

71,64%

78,33%

114,85%

65,13%

98,95%

130,95%

207,94%

40,85%

71,77%

93,00%

119,32%

45,98%

94,64%

111,97%

182,63%

48,48%

78,89%

59,44%

92,10%

73,99%

131,99%

120,06%

197,38%

48,70%

68,98%

171,91%

208,99%

42,23%

84,75%

133,65%

233,79%

66,84%

91,77%

54,72%

75,82%

49,18%

86,47%

138,09%

217,46%

62,46%

95,74%

105,29%

147,33%

44,84%

93,13%

133,41%

211,22%

58,68%

91,18%

109,02%

137,52%

146,30%

228,40%

50,46%

70,98%

105,32%

133,31%

172,98%

263,97%

66,77%

89,51%

197,39%

237,94%

110,51%

188,36%

49,26%

79,84%

85,76%

123,81%

53,02%

84,36%

112,14%

182,85%

54,27%

75,30%

142,73%

175,83%

47,97%

97,29%

131,65%

208,87%

49,17%

79,72%

88,88%

114,64%

274,53%

351,24%

* MVAs alteradas por este Convênio ICMS

ANEXO IX
do Convênio ICMS 140/02

OPERAÇÕES REALIZADAS POR IMPORTADORES

Gasolina Automotiva

Óleo Diesel

GLP

QAV

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

305,46%

440,62%

99,11%

139,89%

148,73%

182,65%

108,44%

151,13%

324,47%

465,96%

110,15%

153,20%

95,89%

136,01%

139,74%

219,65%

250,28%

367,04%

160,05%

213,31%

169,68%

206,46%

220,93%

327,91%

268,67%

405,03%

140,31%

189,53%

224,97%

269,29%

84,83%

122,69%

*CE

279,29%

419,57%

48,84%

98,46%

136,68%

185,15%

36,65%

82,20%

191,23%

288,31%

67,63%

90,49%

107,90%

136,25%

196,93%

295,91%

139,93%

172,64%

84,50%

122,29%

70,08%

126,77%

199,02%

304,08%

41,86%

73,00%

135,78%

167,93%

45,65%

94,20%

216,65%

322,21%

65,80%

99,76%

103,57%

145,27%

121,75%

167,17%

268,57%

391,42%

95,31%

138,18%

129,02%

179,29%

133,98%

211,97%

171,80%

262,40%

83,20%

120,72%

143,02%

176,16%

111,95%

155,36%

311,77%

410,59%

162,12%

193,70%

210,33%

235,23%

162,12%

193,70%

201,95%

331,35%

59,44%

92,10%

141,18%

190,57%

194,24%

292,32%

58,38%

90,82%

111,36%

154,65%

76,10%

112,16%

233,88%

345,18%

53,52%

87,22%

130,48%

161,91%

48,97%

98,62%

191,06%

288,08%

63,46%

96,94%

85,60%

123,62%

81,35%

141,80%

215,15%

325,88%

62,43%

84,58%

178,31%

216,27%

45,73%

94,84%

230,04%

371,49%

81,04%

108,10%

77,32%

101,50%

52,6%

90,82%

242,37%

356,50%

80,80%

117,84%

145,14%

195,35%

48,09%

97,45%

231,68%

342,24%

72,27%

107,55%

149,34%

183,34%

252,47%

369,96%

62,57%

84,74%

145,48%

178,95%

338,18%

484,24%

90,38%

116,34%

245,11%

292,17%

202,25%

314,04%

66,27%

100,33%

121,83%

167,26%

61,43%

94,50%

198,09%

297,45%

70,62%

93,89%

142,73%

175,83%

55,25%

107,00%

225,51%

334,01%

63,33%

96,79%

120,07%

150,08%

294,25%

375,00%

* MVAs alteradas por este Convênio ICMS

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

Presidente do CONFAZ - Arno Hugo Augustin Filho p/ Antônio Palocci Filho; Acre - Geraldo Pereira Maia Filho; Alagoas - Antônio Carlos Azevedo p/ Sérgio Roberto Uchoa Dória; Amazonas - Isper Abrahim Lima; Bahia - Albérico Machado Mascarenhas; Ceará - João Alfredo Montenegro Franco p/ José Maria Martins Mendes; Distrito Federal - Valdivino José de Oliveira; Espírito Santo - Bruno Pessanha Negris p/ José Teófilo Oliveira; Goiás - Manoel Antônio Costa Filho p/ Giuseppe Vecci; Maranhão - José de Jesus do Rosário Azzolini; Mato Grosso - Marcel Souza de Cursi p/ Waldir Júlio Teis; Mato Grosso do Sul - Miguel Antônio Marcon p/ José Ricardo Pereira Cabral; Minas Gerais - Simão Cirineu Dias p/ Fuad Jorge Noman Filho; Pará - Paulo Fernando Machado; Paraíba - Milton Gomes Soares p/ Luzemar da Costa Martins; Paraná - Heron Arzua; Pernambuco - Mozart de Siqueira Campos Araújo; Rio de Janeiro - Alberto da Silva Lopes p/ Mário Tinoco da Silva; Rio Grande do Norte -Lina Maria Vieira; Rio Grande do Sul - Paulo Michelucci Rodrigues; Santa Catarina - Lindolfo Weber p/ Max Roberto Bornholdt; São Paulo - Eduardo Refinetti Guardia; Sergipe - Max José Vasconcelos de Andrade; Tocantins - Donizeth Aparecido Silva p/ João Carlos da Costa.