Publicado no DOU em 14 jul 2017
Altera o Ato COTEPE/ICMS 42/2013, que divulga as margens de valor agregado a que se refere a cláusula oitava do Convênio ICMS 110/2007, 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 que lhe confere o art. 12, XIII, do Regimento da Comissão Técnica Permanente do ICMS - COTEPE/ICMS, de 12 de dezembro de 1997, por este ato, torna público que a Comissão, na sua 168ª reunião ordinária, realizada nos dias 6 a 8 de junho de 2017, em Brasília, DF, com base no Convênio ICMS 110/2007, de 28 de setembro de 2007, especialmente em sua cláusula oitava, decidiu:
Art. 1º Os dispositivos a seguir indicados do Ato COTEPE/ICMS 42/2013, de 2 de outubro de 2013 passam a vigorar com a seguinte redação:
I - da alínea "a" do inciso I do art. 1º:
a) o caput:
"a) distribuidora de combustíveis e demais remetentes de outras unidades da Federação, os percentuais constantes nos seguintes anexos:";
b) o item 5:
"5. Anexo XIII, em relação aos produtos nele indicados, se a distribuidora de combustíveis ou os remetentes de outras unidades da Federação realizarem operação sem computar no respectivo preço os valores da Contribuição para o PIS/PASEP e da COFINS;";
"II - quanto a lubrificantes derivados ou não de petróleo, na hipótese em que o sujeito passivo por substituição seja distribuidora de combustíveis, produtor nacional de lubrificantes, importador de lubrificantes e demais remetentes de outras unidades da Federação, dos percentuais constantes no Anexo XIV, em relação aos produtos nele indicados.";
III - as Tabelas I a XIV, constante respectivamente dos Anexos I a XIV deste ato COTEPE/ICMS.
Art. 2º O Ato COTEPE/ICMS 42/2013 será consolidado em texto único, nos termos atualmente vigentes e com as modificações feitas por este ato COTEPE/ICMS, e deverá ser republicado no Diário Oficial da União até o último dia do segundo mês subsequente ao da publicação deste Ato COTEPE/ICMS.
Art. 3º Este ato entra em vigor na data de sua publicação no Diário Oficial da União, produzindo efeitos a partir do primeiro dia do segundo mês subsequente ao da publicação.
MANUEL DOS ANJOS MARQUES TEIXEIRA
ANEXO I - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, I, "a", 1 - regra geral)
| UF | Gasolina Automotiva e Álcool Anidro | Gasolina Automotiva Premium e Álcool Anidro | Álcool Hidratado | Óleo Combustível | Gás Natural Veicular | |||||||
| Internas | Interstaduais | Internas | Interstaduais | Internas | Interestaduais | Internas | Interstaduais | Internas | Interestaduais | |||
| 7% | 12% | Originado de Importação 4% | ||||||||||
| AC | 39,21% | 83,97% | 39,21% | 83,97% | 41,58% | 73,45% | 64,60% | - | 9,93% | 36,81% | - | - |
| AL | 38,23% | 84,30% | 38,23% | 84,30% | 36,37% | 69,9% | 60,00% | - | 16,28% | 40,10% | - | - |
| AM | 39,60% | 86,14% | 39,60% | 86,14% | 34,69% | 67,01% | 58,03% | 72,40% | - | - | - | - |
| AP | 37,39% | 83,19% | 37,39% | 83,19% | 55,06% | 92,27% | 81,94% | 98,47% | 30,00% | 73,33% | - | - |
| BA | 45,40% | 101,60% | 46,57% | 109,27% | 15,74% | 32,40% | 25,37% | 32,19% | 18,37% | 47,31% | - | - |
| CE | 23,41% | 69,05% | 23,41% | 69,05% | 34,17% | 66,37% | 57,43% | - | 9,62% | 36,42% | - | - |
| DF | 15,78% | 54,37% | 15,78% | 54,37% | 36,28% | 68,98% | 59,90% | 74,44% | 9,94% | 46,59% | - | - |
| ES | 85,41% | 153,99% | 85,41% | 153,99% | 48,14% | 78,08% | 78,08% | 96,38% | - | - | 116,09% | 160,32% |
| GO | 21,41% | 64,06% | 21,41% | 64,06% | 13,76% | 42,97% | 35,28% | 47,59% | 54,78% | 86,48% | - | - |
| MA | 26,18% | 68,24% | 26,18% | 68,24% | 14,95% | 42,54% | 34,87% | 47,14% | 9,62% | 36,42% | - | - |
| MG | 38,40% | 94,93% | 39,25% | 96,13% | 46,28% | - | 49,69% | 63,29% | 24,33% | 51,62% | 53,00% | - |
| MS | 26,17% | 80,24% | 73,96% | 148,51% | 94,57% | 141,26% | 128,29% | - | 59,96% | 92,72% | - | - |
| MT | 69,67% | 124,93% | 69,67% | 124,93% | 114,64% | 184,10% | 184,10% | - | 138,36% | 184,70% | - | - |
| PA | 21,09% | 72,98% | 21,09% | 72,98% | 20,44% | 60,01% | 51,41% | - | 30,00% | 56,63% | - | - |
| PB | 18,09% | 61,77% | - | - | 15,45% | 39,44% | 31,94% | 43,94% | 22,29% | 49,13% | 137,98% | - |
| PE | 39,19% | 98,46% | 39,19% | 98,84% | 15,69% | 53,70% | 45,44% | 58,66% | 43,47% | 74,97% | - | - |
| PI | 14,50% | 52,66% | 14,50% | 52,66% | 23,45% | 53,08% | 44,85% | - | 11,89% | 34,81% | - | - |
| PR | 26,69% | 75,96% | 26,69% | 75,96% | 30,00% | - | 30,00% | 52,20% | 20,23% | 46,67% | 70,00% | - |
| RJ | 31,92% | 99,88% | 31,92% | 99,88% | 25,00% | 52,96% | 44,74% | 57,89% | 11,35% | 39,19% | 100,00% | - |
| RN | 30,86% | 84,31% | 80,79% | 154,64% | 8,20% | 30,68% | 23,66% | 38,49% | 20,48% | 46,92% | - | - |
| RO | 40,98% | 90,51% | 40,98% | 90,51% | 21,40% | 48,55% | 44,37% | 57,49% | 29,91% | 57,47% | - | - |
| RR | 17,80% | 47,25% | 17,80% | 47,25% | 20,00% | 48,81% | 40,81% | - | 9,97% | 36,86% | - | - |
| RS | 32,43% | 89,18% | 63,12% | 133,03% | 31,59% | - | 65,43% | 80,47% | 9,96% | 34,09% | - | - |
| SC | 20,49% | 60,66% | 20,49% | 60,66% | 18,52% | - | 39,06% | 51,71% | 9,93% | 36,81% | - | - |
| SE | 25,72% | 67,63% | 25,72% | 67,63% | 32,84% | 69,23% | 60,14% | 74,69% | 21,67% | 48,38% | - | - |
| SP | 82,76% | 142,88% | 82,76% | 142,88% | 19,89% | 28,91% | 36,23% | 24,88% | 10,48% | 34,73% | - | - |
| TO | 25,72% | 67,63% | 25,72% | 67,63% | 32,84% | 69,23% | 60,14% | 74,69% | 21,67% | 48,38% | - | - |
ANEXO II - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
(Art. 1º, I, "b", 1 - regra geral)
| UF | Gasolina Automotiva Comum | Gasolina Automotiva Premium | Óleo Diesel | Óleo Diesel S10 | GLP (P13) | GLP | Óleo Combustível | Gás Natural Veicular | ||||||||
| Internas | Interstaduais | Internas | Interstaduais | Internas | Interstaduais | Internas | Interstaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| AC | 101,12% | 166,51% | 101,12% | 166,51% | 41,13% | 84,29% | 41,13% | 84,29% | - | - | 136,32% | 180,65% | 41,45% | 76,22% | 30,00% | - |
| AL | 84,30% | 145,79% | 84,30% | 145,79% | 19,34% | 45,54% | 19,34% | 45,54% | - | - | 92,76% | 119,05% | 30,31% | 57,00% | 168,96% | - |
| AM | 96,11% | 161,48% | 90,88% | 154,51% | 40,65% | 71,53% | 40,48% | 71,31% | 213,57% | 282,41% | 92,70% | 135,01% | - | - | - | - |
| AP | 93,16% | 157,55% | 88,01% | 150,69% | 36,20% | 81,60% | 41,44% | 88,58% | 348,53% | 409,69% | 124,76% | 199,68% | 30,00% | 73,33% | - | - |
| BA | 102,13%% | 180,74% | 111,78%% | 205,89% | 58,41% | 90,86% | 62,63% | 95,94% | 190,91%% | 230,58% | 103,37%% | 131,10% | 41,08% | 69,97% | 225,74% | - |
| CE | 69,94% | 132,80% | 69,94% | 132,80% | 19,16% | 43,56% | 19,16% | 43,56% | - | - | 95,61% | 138,55% | 29,76% | 58,24% | 107,26% | 122,43% |
| DF | 59,19% | 112,25% | 59,19% | 112,25% | 12,23% | 27,54% | 12,23% | 27,54% | 73,88% | 97,59% | 73,88% | 97,59% | 9,94% | 46,59% | 30,00% | - |
| ES | 143,33% | 233,33% | 143,33% | 233,33% | 45,86% | 65,75% | 45,86% | 65,75% | 250,91% | 346,56% | 116,07% | 160,32% | - | - | 151,58% | 56,63% |
| GO | 56,46% | 111,43% | 56,46% | 111,43% | 17,54% | 33,56% | 17,54% | 33,56% | 106,72% | 134,91% | 106,72% | 134,91% | 28,47% | 54,78% | 30,00% | - |
| MA | 75,19% | 133,59% | 75,19% | 133,59% | 26,76% | 54,59% | 26,76% | 54,59% | 68,25% | 105,18% | 68,25% | 105,18% | - | - | 30,00% | - |
| MG | 72,28% | 142,65% | 63,84% | 130,76% | 23,49% | 45,28% | 23,83% | 45,68% | 84,29% | 124,74% | 84,29% | 124,74% | 27,30% | 55,24% | 207,40% | - |
| MS | 83,20% | 161,71% | 145,86%%6% | 251,23% | 39,82% | 68,45% | 40,60 % | 69,40% | 256,65% | 305,28% | 110,12%% | 138,77% | 81,47% | 118,64% | - | - |
| MT | 133,85% | 189,97% | 133,85% | 189,97% | 148,92% | 172,91% | 148,92% | 172,91% | - | - | 159,50% | 180,32% | 148,92% | 178,91% | 223,41% | - |
| PA | 68,00% | 140,00% | 68,00% | 140,00% | 37,92% | 66,17% | 37,92% | 66,17% | - | - | 97,38% | 137,81% | 30,00% | 56,63% | 30,00% | - |
| PB | 63,90% | 124,52% | - | - | 20,97% | 47,52% | - | - | - | - | 74,69% | 113,04% | 19,52% | 45,76% | 182,13% | 244,06% |
| PE | 102,11% | 188,73% | 96,72% | 181,03% | 50,14% | 83,09% | 52,40% | 85,85% | 171,83% | 231,50% | 60,83% | 96,14% | 33,43% | 62,72% | - | - |
| PI | 57,28% | 109,71% | 57,28% | 109,71% | 15,32% | 38,94% | 15,32% | 38,94% | - | - | 89,07% | 127,80% | - | - | 30,00% | - |
| PR | 70,05% | 136,18% | 70,05% | 136,18% | 35,04% | 53,45% | 35,04% | 53,45% | - | - | 147,41% | 181,15% | - | 68,69% | 30,00% | - |
| RJ | 83,08% | 177,39% | - | - | 42,83% | 70,04% | - | - | - | - | 48,30% | 68,53% | 49,45% | 86,81% | - | - |
| RN | 83,81% | 158,89% | 75,90% | 140,96% | 38,14% | 68,47% | 47,97% | 80,45% | 198,63% | 264,18% | 83,28% | 123,52% | 91,24% | 133,22% | 116,30% | 132,13% |
| RO | 98,11% | 167,71% | 92,82% | 160,57% | 59,11% | 91,70% | 38,47% | 66,83% | 201,49% | 242,60% | 201,49% | 242,60% | 46,40% | 76,39% | - | - |
| RR | 107,72% | 159,65% | 107,72% | 159,65% | 45,81% | 75,67% | 45,81% | 75,67% | 118,16% | 162,84% | 118,16% | 162,84% | - | - | - | - |
| RS | 85,87% | 165,53% | 134,35% | 234,79% | 42,55% | 61,99% | 43,57% | 63,15% | 219,90% | 263,52% | 95,29% | 121,92% | 29,12% | 57,47% | - | - |
| SC | 65,84% | 121,12% | 65,84% | 121,12% | 18,12% | 34,23% | 18,12% | 34,23% | - | - | 134,96% | 167,00% | 40,80% | 69,64% | - | - |
| SE | 72,85% | 136,78% | 72,85% | 136,78% | 16,38% | 41,93% | 16,38% | 41,93% | 74,75% | 113,11% | 74,75% | 113,11% | 21,67% | 48,38% | - | - |
| SP | 82,76% | 142,88% | 82,76% | 142,88% | 53,11% | 73,58% | 52,35% | 72,71% | 215,05% | 258,01% | 99,33% | 126,40% | - | - | - | - |
| TO | 72,85% | 136,78% | 72,85% | 136,78% | 16,38% | 41,93% | 16,38% | 41,93% | 74,75% | 113,11% | 74,75% | 113,11% | 21,67% | 48,38% | - | - |
ANEXO III - OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEIS
(Art. 1º, I, "c", 1 - regra geral)
| UF | Gasolina Automotiva Comum | Gasolina Automotiva Premium | Óleo Diesel | Óleo Diesel S10 | GLP (P13) | GLP | QAV | Álcool Hidratado | ||||||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| AC | 163,48% | 251,30% | 163,48% | 251,30% | 36,46% | 81,95% | 36,46% | 81,95% | - | - | 85,90% | 147,87% | 45,89% | 94,53% | - | - |
| AL | 83,73% | 151,68% | 83,73% | 151,68% | 18,52% | 42,80% | 18,52% | 42,80% | - | - | 100,53% | 141,60% | 12,40% | 35,42% | 61,31% | 94,35% |
| AM | 96,11% | 161,48% | 90,88% | 154,51% | 40,65% | 71,53% | 40,48% | 71,31% | 213,57% | 282,41% | 92,70% | 135,01% | 30,00% | 73,33% | 110,29% | 146,74% |
| AP | 93,16% | 157,55% | 88,01% | 150,69% | 36,20% | 81,60% | 41,44% | 88,58% | 348,53% | 409,69% | 124,76% | 199,68% | 30,00% | 73,33% | 119,74% | 157,83% |
| BA | 102,13% | 180,74% | 111,78% | 205,89% | 58,41% | 90,86% | 62,63% | 95,94% | 190,91% | 230,58% | 103,37% | 131,10% | 118,49% | 191,32% | 20,24% | 32,27% |
| CE | 88,82% | 158,66% | 88,82% | 158,66% | 32,40% | 59,52% | 32,40% | 59,52% | - | - | 130,13% | 194,60% | 62,48% | 116,64% | - | - |
| DF | 59,19% | 112,25% | 59,19% | 112,25% | 12,23% | 27,54% | 12,23% | 27,54% | 73,88% | 97,59% | 73,88% | 97,59% | - | - | - | - |
| ES | 143,33% | 233,33% | 143,33% | 233,33% | 45,86% | 65,75% | 45,86% | 65,75% | 250,91% | 346,56% | 116,07% | 160,32% | 30,00% | 73,33% | 33,92% | 78,08% |
| GO | 56,46% | 111,43% | 56,46% | 111,43% | 17,54% | 33,56% | 17,54% | 33,56% | 106,72% | 134,91% | 106,72% | 134,91% | 40,85% | 40,85% | 13,76% | 35,28% |
| MA | 75,19% | 133,59% | 75,19% | 133,59% | 26,76% | 54,59% | 26,76% | 54,59% | 68,25% | 105,18% | 68,25% | 105,18% | 101,11% | 142,30% | 14,95% | 47,14% |
| MG | 72,28% | 142,65% | 63,84% | 130,76% | 23,49% | 45,28% | 23,83% | 45,68% | 84,29% | 124,74% | 84,29% | 124,74% | 73,06% | 130,74% | 59,36% | 77,89% |
| MS | 83,20% | 161,71% | 145,86% | 251,23% | 39,82% | 68,45% | 40,60% | 69,40% | 256,65% | 305,28% | 110,12% | 138,77% | 109,09% | 151,92% | - | - |
| MT | 133,85% | 189,97% | 133,85% | 189,97% | 148,92% | 178,91% | 148,92% | 178,91% | - | - | 72,95% | 180,32% | 296,68% | 391,88% | - | - |
| PA | 68,00% | 140,00% | 68,00% | 140,00% | 37,92% | 66,17% | 37,92% | 66,17% | - | - | 97,38% | 137,81% | 217,46% | 353,51% | - | - |
| PB | 63,90% | 124,52% | - | - | 20,97% | 47,52% | - | - | - | - | 74,69% | 113,04% | 57,87% | 92,52% | - | - |
| PE | 102,11% | 188,73% | 96,72% | 181,03% | 50,14% | 83,09% | 52,40% | 85,85% | 171,83% | 231,50% | 60,83% | 96,14% | - | - | 64,56% | 106,87% |
| PI | 57,28% | 109,71% | 57,28% | 109,71% | 15,32% | 38,94% | 15,32% | 38,94% | - | - | 89,07% | 127,80% | 88,47% | 151,30% | 29,57% | 65,91% |
| PR | 70,05% | 136,18% | 70,05% | 136,18% | 35,04% | 53,45% | 35,04% | 53,45% | - | - | 147,41% | 181,15% | 42,86% | 90,48% | - | - |
| RJ | 83,08% | 77,39% | - | - | 42,83% | 70,04% | - | - | - | - | 48,30% | 68,53% | 42,37% | 63,64% | - | - |
| RN | 83,81% | 158,89% | 75,90% | 140,96% | 38,14% | 68,47% | 47,97% | 80,45% | 198,63% | 264,18% | 83,28% | 123,52% | 25,34% | 43,25% | ||
| RO | 98,11% | 167,71% | 92,82% | 160,57% | 59,11% | 91,70% | 38,47% | 66,83% | 201,49% | 242,60% | 201,49% | 242,60% | 39,96% | 86,62% | 97,08% | 134,37% |
| RR | 156,38% | 220,48% | 156,38% | 220,48% | 82,26% | 119,59% | 82,26% | 119,59% | 172,69% | 228,55% | 172,69% | 228,55% | 68,16% | 124,22% | - | - |
| RS | 85,87% | 165,53% | 134,35% | 234,79% | 42,55% | 61,99% | 43,57% | 63,15% | 219,90% | 263,52% | 95,29% | 121,92% | - | - | 137,86% | 199,03% |
| SC | 65,84% | 121,12% | 65,84% | 121,12% | 18,12% | 34,23% | 18,12% | 34,23% | - | - | 134,96% | 167,00% | 40,76% | 87,69% | - | - |
| SE | 72,85% | 136,78% | 72,85% | 136,78% | 16,38% | 41,93% | 16,38% | 41,93% | 74,75% | 113,11% | 74,75% | 113,11% | 72,75% | 100,87% | - | - |
| SP | 82,76% | 142,88% | 82,76% | 142,88% | 53,11% | 73,58% | 52,35% | 72,71% | 215,05% | 258,01% | 99,33% | 126,40% | 40,76% | 87,69% | 19,89% | 24,88% |
| TO | 72,85% | 136,78% | 72,85% | 136,78% | 16,38% | 41,93% | 16,38% | 41,93% | 74,75% | 113,11% | 72,75% | 113,11% | 72,75% | 100,87% | - | - |
ANEXO IV - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, I, "a", 2 - CIDE não computada no preço pelo produtor nacional)
| UF | Gasolina Automotiva Comum e Álcool Anidro | Gasolina Automotiva Premium e Álcool Anidro | Óleo Combustível | |||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| AC | - | - | - | - | - | - |
| AL | 62,35% | 122,40% | 62,35% | 122,40% | 24,46% | 49,96% |
| AM | 61,24% | 114,99% | 61,24% | 114,99% | - | - |
| AP | 59,51% | 112,68% | 59,51% | 112,68% | 30,00% | 73,33% |
| BA | 92,17% | 169,69% | 128,32% | 226,47% | 18,37% | 42,61% |
| CE | 50,12% | 105,64% | 50,12% | 105,64% | 9,62% | 33,68% |
| DF | 29,93% | 73,24% | 29,93% | 73,24% | 9,94% | 46,59% |
| ES | 152,71% | 246,18% | 152,71% | 246,18% | - | - |
| GO | 45,95% | 97,23% | 45,95% | 97,23% | 54,78% | 86,48% |
| MA | 76,36% | 135,14% | 76,36% | 135,14% | 18,98% | 32,18% |
| MG | 46,56% | 106,42% | 45,95% | 105,56% | 24,33% | 51,62% |
| MS | 40,67% | 100,96% | 93,96% | 177,08% | 34,56% | 62,12% |
| MT | 74,26% | 142,01% | 74,26% | 142,01% | 129,72% | 175,77% |
| PA | 67,86% | 139,80% | 67,86% | 139,80% | - | - |
| PB | 64,05% | 124,73% | 64,05% | 113,05% | 22,69% | 49,62% |
| PE | 56,14% | 123,06% | 56,14% | 123,06% | 43,47% | 74,97% |
| PI | 28,03% | 70,71% | 28,03% | 70,71% | 11,89% | 34,81% |
| PR | 55,33% | 115,74% | 55,33% | 115,74% | - | 66,61% |
| RJ | 83,37% | 177,83% | 83,37% | 177,83% | - | 25,00% |
| RN | 41,35% | 99,09% | 41,35% | 99,09% | 20,48% | 46,92% |
| RO | 63,14% | 120,46% | 63,14% | 120,46% | 19,59% | 44,08% |
| RR | 39,44% | 61,62% | 39,44% | 61,62% | - | - |
| RS | 57,81% | 125,44% | 94,39% | 177,69% | 9,96% | 34,09% |
| SC | 35,77% | 81,02% | 35,77% | 81,02% | 9,93% | 36,81% |
| SE | 41,09% | 93,27% | 41,09% | 93,27% | 21,67% | 48,38% |
| SP | 92,69% | 156,07% | 92,69% | 156,07% | 18,73% | 44,80% |
| TO | 41,09% | 93,27% | 41,09% | 93,27% | 21,67% | 48,38% |
ANEXO V - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
(Art. 1º, I, "b", 2 - CIDE não computada no preço pelo produtor nacional)
| UF | Gasolina Automotiva Comum | Gasolina Automotiva Premium | Óleo Diesel | Óleo Diesel S10 | GLP (P13) | GLP | Óleo Combustível | |||||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| AC | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| AL | 108,40% | 185,47% | 108,40% | 185,47% | 21,26% | 46,10% | 21,26% | 46,10% | - | - | 100,53% | 141,60% | 24,46% | 49,95% |
| AM | 120,88% | 194,50% | 114,99% | 186,65% | 52,42% | 85,87% | 51,75% | 85,07% | 213,57% | 282,41% | 92,70% | 135,01% | - | - |
| AP | 118,50% | 191,34% | 112,68% | 183,57% | 47,89% | 97,19% | 52,67% | 103,56% | 348,53% | 409,69% | 124,76% | 199,68% | 30,00% | 73,33% |
| BA | 214,37% | 290,19% | 214,37% | 299,38% | 60,31% | 101,51% | 69,18% | 105,33% | 160,22% | 199,36% | 85,44% | 110,72% | 41,08% | 69,97% |
| CE | 108,21% | 185,22% | 108,21% | 185,22% | 21,64% | 46,55% | 21,64% | 46,55% | - | - | 95,61% | 138,55% | 35,44% | 65,17% |
| DF | 79,33% | 139,11% | 79,33% | 139,11% | 14,48% | 30,09% | 14,48% | 30,09% | 73,88% | 97,59% | 73,88% | 97,59% | 9,94% | 46,59% |
| ES | 237,78% | 362,71% | 237,78% | 362,71% | 55,54% | 76,75% | 55,54% | 76,75% | 250,91% | 346,52% | 116,07% | 160,32% | - | - |
| GO | 89,28% | 155,78% | 89,28% | 155,78% | 23,71% | 40,58% | 23,71% | 40,58% | 106,72% | 134,91% | 106,72% | 134,91% | 28,47% | 54,78% |
| MA | 152,69% | 236,92% | 152,69% | 236,92% | 40,79% | 71,70% | 40,79% | 71,70% | 68,25% | 105,18% | 68,25% | 105,18% | 81,11% | 141,48% |
| MG | 81,46% | 155,58% | 70,75% | 140,49% | 26,71% | 49,07% | 26,90% | 49,30% | 84,29% | 124,74% | 84,29% | 124,74% | 27,30% | 55,24% |
| MS | 92,70% | 175,29% | 158,61% | 269,44% | 43,28% | 72,62% | 43,93% | 73,41% | 256,65% | 305,28% | 110,12% | 138,77% | - | - |
| MT | 142,38% | 215,27% | 142,38% | 215,27% | 139,52% | 169,71% | 139,52% | 169,71% | 117,99% | 138,90% | 117,99% | 138,90% | 81,47% | 118,64% |
| PA | 136,60% | 237,99% | 136,60% | 237,99% | 35,39% | 63,12% | 35,39% | 63,12% | - | - | 99,33% | 140,16% | - | - |
| PB | 134,80% | 221,64% | - | - | 34,49% | 64,01% | - | - | - | - | 74,69% | 113,04% | 20,98% | 47,54% |
| PE | 113,90% | 205,57% | 108,19% | 197,42% | 54,54% | 88,46% | 56,87% | 91,30% | 171,83% | 231,50% | 60,83% | 96,14% | 33,43% | 62,72% |
| PI | 76,51% | 135,34% | 76,51% | 135,34% | 17,68% | 41,78% | 17,68% | 41,78% | - | - | 89,07% | 127,80% | - | - |
| PR | 115,47% | 199,26% | 115,47% | 199,26% | 43,60% | 63,18% | 43,60% | 63,18% | - | - | 147,41% | 181,15% | - | 66,61% |
| RJ | 158,61% | 291,83% | 158,61% | 291,83% | 54,99% | 84,51% | 54,99% | 84,51% | - | - | 48,30% | 68,53% | 50,13% | 87,66% |
| RN | 93,64% | 172,73% | 93,64% | 172,73% | 41,80% | 72,93% | 51,89% | 85,23% | 198,63% | 264,18% | 83,28% | 123,52% | 56,82% | 91,24% |
| RO | 123,48% | 202,00% | 117,52% | 193,95% | 73,62% | 109,18% | 48,92% | 79,42% | 201,49% | 242,60% | 201,49% | 242,60% | 31,35% | 58,25% |
| RR | 132,49% | 192,67% | 131,83% | 191,79% | 57,58% | 90,01% | 57,08% | 89,43% | 118,16% | 162,84% | 118,10% | 178,80% | - | - |
| RS | 108,96% | 198,51% | 163,46% | 276,37% | 54,24% | 75,27% | 54,75% | 75,85% | 219,90% | 263,52% | 95,29% | 121,92% | 29,12% | 57,47% |
| SC | 87,63% | 150,18% | 87,63% | 150,18% | 20,47% | 36,90% | 20,47% | 36,90% | - | - | 134,96% | 167,00% | 40,80% | 69,64% |
| SE | 94,73% | 166,75% | 94,73% | 166,75% | 37,72% | 56,50% | 37,92% | 56,72% | 191,80% | 231,59% | 82,30% | 107,15% | 82,30% | 107,15% |
| SP | 92,69% | 156,07% | 92,69% | 156,07% | 57,36% | 78,39% | 56,37% | 77,26% | 215,05% | 258,01% | 99,33% | 126,40% | - | - |
| TO | 94,73% | 166,75% | 94,73% | 166,75% | 37,72% | 56,50% | 37,92% | 56,72% | 191,80% | 231,59% | 82,30% | 107,15% | 82,30% | 107,15% |
ANEXO VI - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, I, "a", 3 - PIS/PASEP e COFINS não computadas no preço pelo produtor nacional)
| UF | Gasolina Automotiva Comum e Álcool Anidro | Gasolina Automotiva Premium e Álcool Anidro | Óleo Combustível | |||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| AC | - | - | - | - | - | - |
| AL | 60,07% | 119,27% | 60,07% | 119,27% | 40,07% | 68,76% |
| AM | 65,19% | 120,25% | 65,19% | 120,25% | - | - |
| AP | 63,56% | 118,09% | 63,56% | 118,09% | 30,00% | 73,33% |
| BA | 134,19% | 245,65% | 139,43% | 261,04% | 21,68% | 46,57% |
| CE | 48,01% | 102,76% | 48,01% | 102,76% | 13,11% | 37,94% |
| DF | 37,55% | 83,41% | 37,55% | 83,41% | 25,41% | 67,21% |
| ES | 146,82% | 238,11% | 146,82% | 238,11% | - | - |
| GO | 44,04% | 94,65% | 44,04% | 94,65% | 74,19% | 109,87% |
| MA | 58,12% | 110,83% | 58,12% | 110,83% | 3,06% | 37,41% |
| MG | 75,73% | 147,51% | 68,80% | 137,74% | 40,14% | 70,90% |
| MS | 64,72% | 135,32% | 127,12% | 224,45% | 34,99% | 62,63% |
| MT | 69,67% | 162,03% | 69,67% | 162,03% | 138,44% | 179,76% |
| PA | 54,53% | 120,76% | 54,53% | 120,76% | - | - |
| PB | 47,98% | 102,71% | 47,98% | 92,18% | 27,91% | 55,99% |
| PE | 86,83% | 166,89% | 86,83% | 166,89% | 59,32% | 94,29% |
| PI | 35,28% | 80,38% | 35,28% | 80,38% | 14,99% | 38,54% |
| PR | 60,45% | 122,85% | 60,45% | 122,85% | - | 68,65% |
| RJ | 68,36% | 155,09% | 68,36% | 155,09% | - | 25,00% |
| RN | 66,41% | 134,38% | 66,41% | 134,38% | 35,80% | 65,61% |
| RO | 67,19% | 125,93% | 67,19% | 125,93% | 34,58% | 62,15% |
| RR | 77,47% | 136,63% | 77,47% | 136,63% | 15,01% | 38,57% |
| RS | 61,60% | 130,86% | 99,06% | 184,37% | 23,94% | 51,14% |
| SC | 44,05% | 92,06% | 44,05% | 92,06% | 9,93% | 36,81% |
| SE | 49,36% | 104,60% | 49,36% | 104,60% | 25,41% | 52,94% |
| SP | 127,48% | 202,31% | 127,48% | 202,31% | 19,11% | 45,25% |
| TO | 49,36% | 99,15% | 49,36% | 99,15% | 25,41% | 67,21% |
ANEXO VII - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
(Art. 1º, I, "b", 3 - PIS/PASEP e COFINS não computadas no preço pelo produtor nacional)
| UF | Gasolina Automotiva Comum | Gasolina Automotiva Premium | Óleo Diesel | Óleo Diesel S10 | GLP (P13) | GLP | Óleo Combustível | |||||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| AC | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| AL | 121,90% | 203,97% | 121,90% | 203,97% | 33,39% | 60,71% | 33,39% | 60,71% | - | - | 139,49% | 188,54% | 40,07% | 68,76% |
| AM | 126,28% | 201,71% | 120,52% | 193,66% | 52,25% | 85,67% | 51,59% | 84,87% | 274,97% | 357,28% | 114,26% | 161,30% | - | - |
| AP | 124,06% | 198,75% | 118,09% | 190,78% | 47,72% | 96,96% | 52,51% | 103,35% | 436,31% | 509,44% | 148,70% | 231,60% | 30,00% | 73,33% |
| BA | 155,63% | 284,14% | 161,35% | 291,34% | 65,26% | 101,51% | 69,18% | 105,33% | 160,22% | 199,36% | 85,44% | 110,72% | 30,48% | 57,64% |
| CE | 105,17% | 181,06% | 105,17% | 181,06% | 32,48% | 59,61% | 32,48% | 59,61% | - | - | 110,06% | 156,17% | 38,84% | 69,32% |
| DF | 90,25% | 153,66% | 90,25% | 153,66% | 24,28% | 41,23% | 24,28% | 41,23% | 97,16% | 124,05% | 97,16% | 124,05% | 25,41% | 67,21% |
| ES | 229,38% | 351,20% | 229,38% | 351,20% | 67,96% | 90,87% | 67,96% | 90,87% | 311,85% | 405,78% | 167,68% | 222,51% | - | - |
| GO | 86,70% | 152,30% | 86,70% | 152,30% | 31,40% | 49,31% | 31,40% | 49,31% | 147,63% | 181,40% | 147,63% | 181,40% | 44,58% | 74,19% |
| MA | 119,54% | 192,71% | 119,54% | 192,71% | 49,28% | 82,05% | 49,28% | 82,05% | 74,15% | 112,38% | 74,15% | 113,38% | 86,59% | 148,79% |
| MG | 113,50% | 200,71% | 93,76% | 172,90% | 41,27% | 66,20% | 40,73% | 65,56% | 112,39% | 159,01% | 112,39% | 159,01% | 43,48% | 74,98% |
| MS | 125,65% | 222,35% | 202,82% | 332,60% | 58,85% | 91,39% | 58,79% | 91,31% | 314,93% | 371,51% | 129,07% | 160,31% | 84,40% | 122,17% |
| MT | 133,85% | 189,97% | 133,85% | 189,97% | 149,49% | 179,55% | 149,49% | 179,55% | - | - | 167,35% | 187,72% | 149,49 | 179,55% |
| PA | 114,40% | 206,29% | 114,40% | 206,29% | 43,56% | 72,97% | 43,56% | 72,97% | - | - | 111,02% | 154,24% | - | - |
| PB | 105,38% | 181,34% | - | - | 42,46% | 73,73% | - | - | - | - | 78,33% | 117,48% | 25,02% | 52,46% |
| PE | 155,93% | 265,61% | 149,10% | 255,86% | 74,85% | 113,23% | 77,48% | 116,44% | 217,57% | 287,28% | 75,82% | 114,41% | 48,17% | 80,69% |
| PI | 86,86% | 149,15% | 86,86% | 149,15% | 27,96% | 54,17% | 27,96% | 54,17% | - | - | 118,02% | 162,67% | - | - |
| PR | 120,93% | 206,85% | 120,93% | 206,85% | 57,44% | 78,91% | 57,44% | 78,91% | - | - | 148,25% | 182,10% | - | 68,65% |
| RJ | 133,65% | 254,02% | 133,65% | 254,02% | 66,84% | 98,62% | 66,84% | 98,62% | - | - | 54,72% | 75,82% | 56,50% | 95,63% |
| RN | 127,95% | 221,06% | 127,95% | 221,06% | 58,41% | 93,18% | 80,35% | 119,94% | 249,08% | 325,71% | 101,12% | 145,27% | 76,76% | 115,55% |
| RO | 129,03% | 209,49% | 122,92% | 201,24% | 73,41% | 108,92% | 48,77% | 79,24% | 240,82% | 287,29% | 240,82% | 287,29% | 47,82% | 78,10% |
| RR | 137,89% | 199,88% | 137,36% | 198,80% | 57,41% | 89,81% | 56,92% | 89,23% | 179,56% | 237,71% | 139,66% | 205,09% | - | |
| RS | 113,98% | 205,69% | 169,80% | 285,42% | 54,07% | 75,08% | 54,59% | 75,67% | 274,34% | 325,38% | 113,63% | 142,76% | 45,54% | 77,49% |
| SC | 99,52% | 166,02% | 99,52% | 166,02% | 30,66% | 48,48% | 30,66% | 48,48% | - | - | 178,76% | 216,77% | - | - |
| SE | 106,58% | 182,99% | 106,58% | 182,99% | 28,88% | 48,99% | 28,88% | 48,99% | 98,15% | 141,65% | 98,15% | 141,65% | 36,93% | 66,99% |
| SP | 127,48% | 202,31% | 127,48% | 202,31% | 76,76% | 100,39% | 74,59% | 97,93% | 266,53% | 258,01% | 117,24% | 146,75% | - | - |
| TO | 106,58% | 182,99% | 106,58% | 182,99% | 28,88% | 48,99% | 28,88% | 48,99% | 98,15% | 141,65% | 98,15% | 141,65% | 36,93% | 66,99% |
ANEXO VIII - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, I, "a", 4 - PIS/PASEP, COFINS e CIDE não computadas no preço pelo produtor nacional)
| UF | Gasolina Automotiva Comum e Álcool Anidro | Gasolina Automotiva Premium e Álcool Anidro | Óleo Combustível | |||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| AC | - | - | - | - | - | - |
| AL | 103,62% | 178,93% | 103,62% | 178,93% | 40,07% | 68,76% |
| AM | 89,73% | 152,98% | 89,73% | 152,98% | - | - |
| AP | 88,98% | 151,98% | 88,98% | 151,98% | 30,00% | 73,33% |
| BA | 174,01% | 307,94% | 185,34% | 327,32% | 47,56% | 77,79% |
| CE | 88,18% | 157,78% | 88,18% | 157,78% | 14,66% | 39,83% |
| DF | 58,00% | 110,67% | 58,00% | 110,67% | 25,41% | 67,21% |
| ES | 282,38% | 423,81% | 282,38% | 423,81% | - | - |
| GO | 79,94% | 143,17% | 79,94% | 143,17% | 74,19% | 109,87% |
| MA | 121,00% | 194,67% | 121,00% | 194,67% | 90,37% | 153,83% |
| MG | 89,10% | 166,34% | 78,73% | 151,74% | 40,14% | 70,90% |
| MS | 75,37% | 150,53% | 141,80% | 245,43% | 89,82% | 128,70% |
| MT | 191,54% | 284,88% | 191,54% | 284,88% | 150,43% | 198,99% |
| PA | 114,22% | 206,03% | 114,22% | 206,03% | - | - |
| PB | 105,57% | 181,60% | 105,57% | 166,97% | 28,34% | 56,51% |
| PE | 100,84% | 186,92% | 100,84% | 186,92% | 59,32% | 94,29% |
| PI | 54,60% | 106,13% | 54,60% | 106,13% | 17,04% | 41,01% |
| PR | 96,72% | 173,23% | 96,72% | 173,23% | - | 74,28% |
| RJ | 134,02% | 254,58% | 134,02% | 254,58% | - | 25,00% |
| RN | 77,58% | 150,12% | 77,58% | 150,12% | 35,80% | 65,61% |
| RO | 92,45% | 160,06% | 92,45% | 160,06% | 34,58% | 62,15% |
| RR | 67,93% | 114,09% | 67,93% | 114,09% | - | - |
| RS | 85,15% | 164,50% | 128,07% | 225,81% | 23,94% | 51,14% |
| SC | 66,44% | 121,92% | 66,44% | 121,92% | 9,93% | 36,81% |
| SE | 71,57% | 135,03% | 71,57% | 135,03% | 25,41% | 52,94% |
| SP | 143,06% | 223,02% | 143,06% | 223,02% | 24,26% | 51,54% |
| TO | 71,57% | 135,03% | 71,57% | 135,03% | 25,41% | 52,94% |
ANEXO IX - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
(Art. 1º, I, "b", 4 - PIS/PASEP, COFINS e CIDE não computadas no preço pelo produtor nacional)
| UF | Gasolina Automotiva Comum | Gasolina Automotiva Premium | Óleo Diesel | Óleo Diesel S10 | GLP (P13) | GLP | Óleo Combustível | |||||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| AC | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| AL | 158,92% | 254,68% | 158,92% | 254,68% | 36,87% | 64,91% | 36,87% | 64,91% | - | - | 139,49% | 188,54% | 40,07% | 68,76% |
| AM | 159,91% | 246,55% | 152,98% | 237,31% | 66,12% | 102,59% | 64,81% | 100,98% | 274,97% | 357,28% | 114,26% | 161,30% | - | - |
| AP | 158,88% | 245,18% | 151,98% | 235,97% | 61,57% | 115,43% | 65,66% | 120,87% | 436,31% | 509,44% | 148,70% | 231,60% | 30,00% | 73,33% |
| BA | 174,01% | 307,94% | 185,34% | 327,32% | 81,80% | 126,29% | 85,47% | 131,05% | 160,22% | 199,36% | 85,44% | 110,72% | 47,56% | 77,79% |
| CE | 163,68% | 261,20% | 163,68% | 261,20% | 35,55% | 63,31% | 35,55% | 63,31% | - | - | 136,68% | 188,63% | 41,67% | 72,77% |
| DF | 119,74% | 192,99% | 119,74% | 192,99% | 27,05% | 44,37% | 27,05% | 44,37% | 97,16% | 124,05% | 97,16% | 124,05% | 25,41% | 67,21% |
| ES | 429,96% | 625,97% | 429,96% | 625,97% | 80,93% | 105,60% | 80,93% | 105,60% | 311,85% | 405,78% | 167,68% | 222,51% | - | - |
| GO | 135,41% | 218,12% | 135,41% | 218,12% | 39,16% | 58,13% | 39,16% | 58,13% | 147,63% | 181,40% | 147,63% | 181,40% | 44,58% | 74,19% |
| MA | 216,65% | 322,21% | 216,65% | 322,21% | 65,80% | 102,20% | 65,80% | 102,20% | 103,57% | 148,26% | 103,57% | 148,26% | 90,37% | 153,83% |
| MG | 127,78% | 220,82% | 103,50% | 186,62% | 45,49% | 71,17% | 44,71% | 70,24% | 112,39% | 159,01% | 112,39% | 159,01% | 43,48% | 74,98% |
| MS | 140,23% | 243,19% | 222,40% | 360,57% | 63,34% | 96,79% | 63,04% | 96,43% | 314,93% | 371,51% | 129,07% | 160,31% | - | - |
| MT | 311,77% | 410,59% | 311,77% | 410,59% | 162,12% | 193,70% | 162,12% | 193,70% | - | - | 210,33% | 235,23% | 162,12% | 193,70% |
| PA | 201,95% | 331,35% | 201,95% | 331,35% | 59,44% | 92,10% | 59,44% | 92,10% | - | - | 141,18% | 190,57% | - | - |
| PB | 194,24% | 303,07% | - | - | 58,38% | 93,15% | - | - | - | - | 111,36% | 157,76% | 26,55% | 54,33% |
| PE | 175,12% | 293,04% | 167,79% | 282,55% | 80,85% | 120,55% | 83,57% | 123,87% | 217,57% | 287,28% | 75,82% | 114,41% | 48,17% | 80,69% |
| PI | 114,64% | 186,19% | 114,64% | 186,19% | 30,87% | 57,68% | 30,87% | 57,68% | - | - | 118,02% | 162,67% | - | - |
| PR | 172,89% | 279,01% | 172,89% | 279,01% | 67,42% | 90,25% | 67,42% | 90,25% | - | - | 195,82% | 236,16% | - | 74,28% |
| RJ | 230,04% | 400,06% | 230,04% | 400,06% | 81,04% | 115,52% | 81,04% | 115,52% | - | - | 77,32% | 101,50% | 57,21% | 96,51% |
| RN | 143,27% | 242,63% | 143,27% | 242,63% | 63,24% | 99,07% | 86,20% | 127,07% | 249,08% | 325,71% | 101,12% | 145,27% | 76,76% | 115,55% |
| RO | 163,63% | 256,25% | 156,60% | 246,75% | 90,78% | 129,85% | 60,90% | 93,86% | 240,82% | 287,29% | 240,82% | 287,29% | 47,82% | 78,10% |
| RR | 171,52% | 244,72% | 169,82% | 242,45% | 71,28% | 106,73% | 70,14% | 105,34% | 179,56% | 237,71% | 139,66% | 205,09% | - | - |
| RS | 145,17% | 250,24% | 209,11% | 341,59% | 67,81% | 90,70% | 67,63% | 90,48% | 274,34% | 325,38% | 113,63% | 142,76% | 45,54% | 77,49% |
| SC | 131,93% | 209,24% | 131,93% | 209,24% | 33,54% | 51,75% | 33,54% | 51,75% | - | - | 178,76% | 216,77% | 47,28% | 77,44% |
| SE | 138,31% | 226,45% | 138,31% | 226,45% | 31,75% | 60,67% | 31,75% | 60,67% | 98,15% | 141,65% | 98,15% | 141,65% | 36,93% | 66,99% |
| SP | 143,06% | 223,02% | 143,06% | 223,02% | 82,45% | 106,83% | 79,89% | 103,93% | 266,53% | 258,01% | 117,24% | 146,75% | - | - |
| TO | 138,61% | 226,86% | 138,61% | 226,86% | 31,75% | 60,67% | 31,75% | 60,67% | 98,15% | 141,65% | 98,15% | 141,65% | 36,93% | 66,99% |
ANEXO X - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
(Art. 1º, I, "c", 2 - exigibilidade suspensa ou sem pagamento de CIDE pelo importador)
| UF | Gasolina Automotiva Comum | Gasolina Automotiva Premium | Óleo Diesel | Óleo Diesel S10 | GLP (P13) | GLP | QAV | Álcool Hidratado | ||||||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| AC | - | - | - | - | - | - | - | - | - | - | - | - | - | - | ||
| AL | 108,40% | 185,47% | 108,40% | 185,47% | 21,26% | 46,10% | 21,26% | 46,10% | - | - | 100,53% | 141,60% | 12,40% | 35,42% | - | - |
| AM | 120,88% | 194,50% | 114,99% | 186,65% | 52,42% | 85,87% | 51,75% | 85,07% | 213,57% | 282,41% | 92,70% | 135,01% | 30,00% | 73,33% | 110,29% | 180,39% |
| AP | 118,50% | 191,34% | 112,68% | 183,57% | 47,89% | 97,19% | 52,67% | 103,56% | 348,53% | 409,69% | 124,76% | 199,68% | 30,00% | 73,33% | 119,74% | 192,99% |
| BA | 214,37% | 325,36% | 212,83% | 299,38% | 65,26% | 101,51% | 68,69% | 105,33% | 389,90% | 456,77% | 389,90% | 456,77% | 97,82% | 138,98% | 137,32% | 191,04% |
| CE | 137,28% | 225,04% | 137,28% | 225,04% | 35,47% | 63,21% | 35,47% | 63,21% | - | - | 95,61% | 138,55% | 30,00% | 73,33% | - | - |
| DF | 79,33% | 139,11% | 79,33% | 139,11% | 14,48% | 30,09% | 14,48% | 30,09% | 73,88% | 97,59% | 73,88% | 97,59% | - | - | - | - |
| ES | 237,78% | 362,71% | 237,78% | 362,71% | 55,54% | 76,75% | 55,54% | 76,75% | 250,91% | 346,56% | 116,07% | 160,32% | 16,93% | 55,91% | 152,71% | 246,18% |
| GO | 86,70% | 152,30% | 86,70% | 152,30% | 31,40% | 49,31% | 31,40% | 49,31% | 147,63% | 181,40% | 147,63% | 181,40% | 50,26% | 50,26% | 13,76% | 35,28% |
| MA | 152,69% | 236,92% | 152,69% | 236,92% | 40,79% | 71,70% | 40,79% | 71,70% | 68,25% | 105,18% | 68,25% | 105,18% | 112,00% | 155,42% | 25,22% | 65,22% |
| MG | 81,46% | 155,58% | 70,75% | 140,49% | 26,71% | 49,07% | 26,90% | 49,30% | 84,29% | 124,74% | 84,29% | 124,74% | 73,06% | 130,74% | 59,36% | 77,89% |
| MS | 92,70% | 175,29% | 158,61% | 269,44% | 43,28% | 72,62% | 43,93% | 73,41% | 256,65% | 305,28% | 110,12% | 138,77% | 110,84% | 154,03% | - | - |
| MT | 142,38% | 215,27% | 142,38% | 215,27% | 139,52% | 169,71% | 139,52% | 169,71% | - | - | 117,99% | 138,90% | 294,39% | 393,88% | - | - |
| PA | 136,60% | 237,99% | 136,60% | 237,99% | 35,39% | 63,12% | 35,39% | 63,12% | - | - | 99,33% | 140,16% | - | - | - | - |
| PB | 134,80% | 221,64% | - | - | 34,49% | 64,01% | - | - | - | - | 74,69% | 113,04% | 68,35% | 105,30% | - | - |
| PE | 113,90% | 205,57% | 108,19% | 197,42% | 54,54% | 88,46% | 56,87% | 91,30% | 171,83% | 231,50% | 60,83% | 96,14% | - | - | 64,56% | 106,87% |
| PI | 76,51% | 135,34% | 76,51% | 135,34% | 17,68% | 41,78% | 17,68% | 41,78% | - | - | 89,07% | 127,80% | 88,47% | 151,30% | 41,62% | 81,27% |
| PR | 115,47% | 199,26% | 115,47% | 199,26% | 43,60% | 63,18% | 43,60% | 63,18% | - | - | 147,41% | 181,15% | 39,17% | 85,73% | - | - |
| RJ | 158,61% | 281,83% | 158,61% | 281,83% | 54,99% | 84,51% | 54,99% | 84,51% | - | - | 48,30% | 68,53% | 45,69% | 67,46% | - | - |
| RN | 93,64% | 172,73% | 93,64% | 172,73% | 41,80% | 72,93% | 51,89% | 85,23% | 198,63% | 264,18% | 83,28% | 123,52% | - | - | 25,34% | 62,78% |
| RO | 123,48% | 202,00% | 117,52% | 193,95% | 73,62% | 109,18% | 48,92% | 79,42% | 201,49% | 242,60% | 201,49% | 242,60% | 39,96% | 86,62% | 97,08% | 166,33% |
| RR | 86,73% | 148,97% | 86,73% | 148,97% | 42,70% | 62,16% | 42,70% | 62,16% | - | - | 155,85% | 190,74% | - | - | - | - |
| RS | 108,96% | 198,51% | 163,46% | 276,37% | 54,24% | 75,27% | 54,75% | 75,85% | 219,90% | 263,52% | 95,29% | 121,92% | - | - | 137,86% | 199,03% |
| SC | 87,72% | 157,15% | 87,72% | 157,15% | 24,55% | 50,06% | 24,55% | 50,06% | - | - | 95,99% | 136,14% | 19,01% | 43,88% | - | - |
| SE | 108,40% | 185,48% | 108,40% | 185,48% | 21,26% | 47,88% | 21,26% | 47,88% | 100,53% | 144,55% | 100,53% | 144,55% | 12,40% | 37,07% | - | - |
| SP | 92,69% | 156,07% | 92,69% | 156,07% | 57,36% | 78,39% | 56,37% | 77,26% | 215,05% | 258,01% | 99,33% | 126,40% | 47,69% | 96,92% | 19,89% | 24,88% |
| TO | 108,40% | 185,48% | 108,40% | 185,48% | 21,26% | 47,88% | 21,26% | 47,88% | 100,53% | 144,55% | 100,53% | 144,55% | 12,40% | 37,07% | - | - |
ANEXO XI - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
(Art. 1º, I, "c", 3 - exigibilidade suspensa ou sem pagamento de PIS/PASEP e COFINS pelo importador)
| UF | Gasolina Automotiva Comum | Gasolina Automotiva Premium | Óleo Diesel | Óleo Diesel S10 | GLP (P13) | GLP | QAV | Álcool Hidratado | ||||||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| AC | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | |
| AL | 121,90% | 203,97% | 121,90% | 203,97% | 33,39% | 60,71% | 33,39% | 60,71% | - | - | 139,49% | 188,54% | 18,64% | 42,94% | - | - |
| AM | 126,28% | 201,71% | 120,25% | 193,66% | 52,25% | 85,67% | 51,59% | 84,87% | 274,97% | 237,28% | 114,26% | 161,30% | 43,49% | 91,32% | 110,29% | 180,39% |
| AP | 124,06% | 198,75% | 118,09% | 190,78% | 47,72% | 96,96% | 52,51% | 103,35% | 436,31% | 509,44% | 148,70% | 231,60% | 30,00% | 73,33% | 130,98% | 207,98% |
| BA | 155,63% | 284,14% | 161,35% | 291,34% | 65,26% | 101,51% | 69,18% | 105,33% | 389,90% | 456,77% | 389,90% | 456,77% | 97,82% | 138,98% | 154,49% | 295,13% |
| CE | 133,34% | 219,65% | 133,34% | 219,65% | 49,05% | 79,58% | 49,05% | 79,58% | - | - | 110,06% | 156,17% | 33,41% | 77,88% | - | - |
| DF | 90,25% | 153,66% | 90,25% | 153,66% | 24,28% | 41,23% | 24,28% | 41,23% | 97,16% | 124,05% | 97,16% | 124,05% | - | - | - | - |
| ES | 239,38% | 351,20% | 239,38% | 351,20% | 67,96% | 90,87% | 67,96% | 90,87% | 311,85% | 405,78% | 167,68% | 222,51% | 24,72% | 66,30% | 61,38% | 90,87% |
| GO | 86,70% | 152,30% | 86,70% | 152,30% | 31,40% | 49,31% | 31,40% | 49,31% | 147,63% | 181,40% | 147,63% | 181,40% | 50,26% | 50,26% | 23,92% | 52,14% |
| MA | 119,54% | 192,71% | 119,54% | 192,71% | 49,28% | 82,05% | 49,28% | 82,05% | 74,15% | 112,38% | 74,15% | 112,38% | 110,36% | 153,45% | 25,22% | 65,22% |
| MG | 113,50% | 200,71% | 93,76% | 172,90% | 41,27% | 66,20% | 40,73% | 65,56% | 112,39% | 159,01% | 112,39% | 159,01% | 80,12% | 140,16% | 59,36% | 77,89% |
| MS | 125,65% | 222,35% | 202,82% | 332,60% | 58,85% | 91,39% | 58,79% | 91,31% | 314,93% | 371,51% | 129,07% | 160,31% | 118,71% | 163,50% | - | - |
| MT | 133,85% | 189,97% | 133,85% | 189,97% | 149,49% | 179,55% | 149,49% | 179,55% | - | - | 166,35% | 187,72% | 296,68% | 391,88% | - | - |
| PA | 114,40% | 206,29% | 114,40% | 206,29% | 43,56% | 72,97% | 43,56% | 72,97% | - | - | 111,02% | 154,24% | - | - | - | - |
| PB | 105,38% | 181,34% | - | - | 42,86% | 73,73% | - | - | - | - | 78,33% | 117,48% | 65,13% | 101,38% | - | - |
| PE | 155,93% | 265,61% | 149,10% | 255,86% | 74,85% | 113,23% | 77,48% | 116,44% | 217,57% | 287,28% | 75,82% | 114,41% | - | - | 72,75% | 117,17% |
| PI | 86,86% | 149,15% | 86,86% | 149,15% | 27,96% | 54,17% | 27,96% | 54,17% | - | - | 118,02% | 162,67% | 103,02% | 170,70% | 41,62% | 81,27% |
| PR | 120,93% | 206,85% | 120,93% | 206,85% | 57,44% | 78,91% | 57,44% | 78,91% | - | - | 148,25% | 182,10% | 42,23% | 84,75% | - | - |
| RJ | 133,65% | 254,02% | 133,65% | 254,02% | 66,84% | 98,62% | 66,84% | 98,62% | - | - | 54,72% | 75,82% | 49,18% | 71,47% | - | - |
| RN | 127,95% | 221,06% | 127,95% | 221,06% | 58,41% | 93,18% | 80,35% | 119,94% | 249,08% | 325,71% | 101,12% | 145,27% | - | - | 41,70% | 84,03% |
| RO | 129,03% | 209,49% | 122,92% | 201,24% | 73,41% | 108,92% | 48,77% | 79,24% | 240,82% | 287,29% | 240,82% | 287,29% | 39,96% | 86,62% | 107,31% | 180,15% |
| RR | 123,80% | 198,41% | 123,80% | 198,41% | 56,87% | 78,26% | 56,87% | 78,26% | - | - | 205,92% | 247,64% | - | - | - | - |
| RS | 113,98% | 205,69% | 169,80% | 285,42% | 54,07% | 75,08% | 54,59% | 75,67% | 274,34% | 325,38% | 113,63% | 142,76% | - | - | 150,95% | 215,48% |
| SC | 84,86% | 153,37% | 84,96% | 153,37% | 32,85% | 60,06% | 32,85% | 60,06% | - | - | - | - | - | - | - | - |
| SE | 108,40% | 185,48% | 108,40% | 185,48% | 21,26% | 47,88% | 21,26% | 47,88% | 100,53% | 144,55% | 100,53% | 144,55% | 12,40% | 37,07% | - | - |
| SP | 127,48% | 202,31% | 127,48% | 202,31% | 76,76% | 100,39% | 74,59% | 97,93% | 266,53% | 258,01% | 117,24% | 146,75% | 47,97% | 97,29% | 19,89% | 24,88% |
| TO | 108,40% | 185,48% | 108,40% | 185,48% | 21,26% | 47,88% | 21,26% | 47,88% | 100,53% | 144,55% | 100,53% | 144,55% | 12,40% | 37,07% | - | - |
ANEXO XII - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
(Art. 1º, I, "c", 4 - exigibilidade suspensa ou sem pagamento de PIS/PASEP, COFINS e CIDE pelo Importador)
| UF | Gasolina Automotiva Comum | Gasolina Automotiva Premium | Óleo Diesel | Óleo Diesel S10 | GLP (P13) | GLP | QAV | Álcool Hidratado | ||||||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | |
| AC | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| AL | 158,92% | 254,68% | 158,92% | 254,68% | 36,87% | 64,91% | 36,87% | 64,91% | - | - | 139,49% | 188,54% | 18,64% | 42,94% | - | - |
| AM | 159,91% | 246,55% | 152,98% | 237,31% | 66,12% | 102,59% | 64,81% | 100,98% | 274,97% | 357,28% | 114,26% | 161,30% | 43,49% | 91,32% | 110,29% | 180,39% |
| AP | 158,88% | 245,18% | 151,98% | 235,97% | 61,57% | 115,43% | 65,66% | 120,87% | 436,31% | 509,44% | 148,70% | 231,60% | 30,00% | 73,33% | 130,98% | 207,98% |
| BA | 174,01% | 307,94% | 185,34% | 327,32% | 81,80% | 126,29% | 85,47% | 131,05% | 389,90% | 456,77% | 389,90% | 456,77% | 98,35% | 138,98% | 154,49% | 295,13% |
| CE | 212,10% | 327,54% | 212,10% | 327,54% | 52,95% | 84,27% | 52,95% | 84,27% | - | - | 136,68% | 188,63% | 36,65% | 82,20% | - | - |
| DF | 119,74% | 192,99% | 119,74% | 192,99% | 27,05% | 44,37% | 27,05% | 44,37% | 97,16% | 124,05% | 97,16% | 124,05% | - | - | - | - |
| ES | 429,96% | 625,97% | 429,96% | 625,97% | 80,93% | 105,60% | 80,93% | 105,60% | 311,85% | 405,78% | 167,68% | 222,51% | 24,72% | 66,30% | 72,32% | 105,60% |
| GO | 135,41% | 218,12% | 135,41% | 218,12% | 39,16% | 58,13% | 39,16% | 58,13% | 147,63% | 181,40% | 147,63% | 181,40% | 50,26% | 50,26% | 23,92% | 52,14% |
| MA | 216,65% | 322,21% | 216,65% | 322,21% | 65,80% | 102,20% | 65,80% | 102,20% | 103,57% | 148,26% | 103,57% | 148,26% | 121,75% | 167,17% | 25,22% | 65,22% |
| MG | 127,78% | 220,82% | 103,50% | 186,62% | 45,49% | 71,17% | 44,71% | 70,24% | 112,39% | 159,01% | 112,39% | 159,01% | 80,12% | 140,16% | 75,59% | 96,00% |
| MS | 140,23% | 243,19% | 222,40% | 360,57% | 63,34% | 96,79% | 63,04% | 96,43% | 314,93% | 371,51% | 129,07% | 160,31% | 120,54% | 165,71% | - | - |
| MT | 311,77% | 410,59% | 311,77% | 410,59% | 162,12% | 193,70% | 162,12% | 193,70% | - | - | 210,33% | 235,23% | 162,12% | 193,70% | - | - |
| PA | 201,95% | 331,35% | 201,95% | 331,35% | 59,44% | 92,10% | 59,44% | 92,10% | - | - | 141,18% | 190,57% | - | - | - | - |
| PB | 194,24% | 303,07% | - | - | 58,38% | 93,15% | - | - | - | - | 111,36% | 157,76% | 76,10% | 114,76% | - | - |
| PE | 175,12% | 293,03% | 167,79% | 282,55% | 80,85% | 120,55% | 83,57% | 123,87% | 217,57% | 287,28% | 75,82% | 114,41% | - | - | 72,75% | 117,17% |
| PI | 114,64% | 186,19% | 114,64% | 186,19% | 30,87% | 57,68% | 30,87% | 57,68% | - | - | 118,02% | 162,67% | 103,02% | 170,70% | - | - |
| PR | 172,89% | 279,01% | 172,89% | 279,01% | 67,42% | 90,25% | 67,42% | 90,25% | - | - | 195,82% | 236,16% | 45,73% | 94,84% | - | - |
| RJ | 230,04% | 400,06% | 230,04% | 400,06% | 81,04% | 115,52% | 81,04% | 115,52% | - | - | 77,32% | 101,50% | 52,60% | 75,40% | - | - |
| RN | 143,27% | 242,63% | 143,27% | 242,63% | 63,24% | 99,07% | 86,20% | 127,07% | 249,08% | 325,71% | 101,12% | 145,27% | - | - | 41,70% | 84,03% |
| RO | 163,63% | 256,25% | 156,60% | 246,75% | 90,78% | 129,85% | 60,90% | 93,86% | 240,82% | 287,29% | 240,82% | 287,29% | 39,96% | 86,62% | 107,31% | 180,15% |
| RR | 157,43% | 243,25% | 156,53% | 242,06% | 70,74% | 95,18% | 70,09% | 94,37% | 320,18% | 320,18% | 320,18% | 320,18% | - | - | - | - |
| RS | 145,17% | 250,24% | 209,11% | 341,59% | 67,81% | 90,70% | 67,63% | 90,48% | 274,34% | 325,38% | 113,63% | 142,76% | - | - | 150,95% | 215,48% |
| SC | 131,93% | 209,24% | 131,93% | 209,24% | 33,54% | 51,75% | 33,54% | 51,75% | - | - | 178,76% | 216,77% | - | - | - | - |
| SE | 138,61% | 226,86% | 138,61% | 226,86% | 31,75% | 60,67% | 31,75% | 60,67% | 98,15% | 141,65% | 98,15% | 141,65% | 294,25% | 358,43% | - | - |
| SP | 143,06% | 223,02% | 143,06% | 223,02% | 82,45% | 106,83% | 79,89% | 103,93% | 266,53% | 258,01% | 117,24% | 146,75% | 55,25% | 107,00% | 19,89% | 24,88% |
| TO | 138,61% | 226,86% | 138,61% | 226,86% | 31,75% | 60,67% | 31,75% | 60,67% | 98,15% | 141,65% | 98,15% | 141,65% | 294,25% | 358,43% | - | - |
ANEXO XIII - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, I, "a", 5 - PIS/PASEP e COFINS não computadas no preço pela distribuidora de combustíveis)
| UF | Álcool Hidratado | |||
| Internas | Interestaduais | |||
| 7% | 12% | Originado de Importação 4% | ||
| AC | - | - | - | - |
| AL | 90,32% | 150,75% | 137,27% | - |
| AM | 46,72% | 87,52% | 77,43% | 87,80% |
| AP | 68,91% | 109,45% | 98,19% | 116,20% |
| BA | 44,37% | 66,66% | 57,96% | 71,20% |
| CE | 46,15% | 86,79% | 76,75% | - |
| DF | 48,45% | 89,73% | 79,53% | 90,02% |
| ES | 61,38% | 90,87% | 90,87% | 96,38% |
| GO | 23,92% | 60,78% | 52,14% | 65,97% |
| MA | 25,22% | 60,04% | 51,43% | - |
| MG | 57,91% | - | 63,70% | 78,58% |
| MS | 177,18% | 254,25% | 235,21% | - |
| MT | 170,35% | 257,18% | 257,18% | - |
| PA | 31,53% | 81,70% | 71,93% | - |
| PB | 25,76% | 51,89% | 43,73% | 56,79% |
| PE | 26,03% | 67,43% | 58,44% | 72,84% |
| PI | 34,48% | 71,87% | 62,63% | 66,99% |
| PR | 50,86% | - | 50,86% | 64,57% |
| RJ | 36,16% | 66,62% | 57,66% | 71,99% |
| RN | 17,86% | 46,26% | 38,39% | 50,98% |
| RO | 32,24% | 66,20% | 62,36% | 71,56% |
| RR | 32,03% | 69,32% | 60,21% | 70,58% |
| RS | 43,35% | - | 80,21% | 96,59% |
| SC | 72,31% | 120,22% | 108,38% | - |
| SE | 44,70% | 84,94% | 74,99% | 90,90% |
| SP | 19,89% | - | 36,23% | - |
| TO | 44,70% | 84,94% | 74,99% | 90,90% |
ANEXO XIV - OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS, PRODUTOR NACIONAL DE LUBRIFICANTES, IMPORTADOR DE LUBRIFICANTES E DEMAIS REMETENTES DE OUTRAS UNIDADES DA FEDERAÇÃO
(Art. 1º, II - lubrificantes)
| UF | Lubrificantes Derivados de Petróleo | Lubrificantes Não Derivados de Petróleo | ||||
| Internas | Interestaduais | Internas | Interestaduais | |||
| 7% | 12% | Originado de Importação 4% | ||||
| AC | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% |
| AL | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% |
| AM | 61,31% | 96,72% | 61,31% | 82,855 | 73,11% | 88,85% |
| AP | 61,31% | 115,08% | 61,31% | 100,02% | 89,27% | 106,48% |
| BA | 73,11% | 111,11% | 73,11% | 93,98% | 83,54% | 100,23% |
| CE | 61,31% | 96,72% | 61,31% | 82,95% | 73,11% | 88,85% |
| DF | 61,31% | 96,72% | 61,31% | 82,95% | 71,11% | 88,85% |
| ES | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% |
| GO | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% |
| MA | 61,31% | 96,72% | 61,31% | 82,95% | 73,11% | 88,85% |
| MG | 61,31% | 96,72% | 61,31% | - | 73,11% | 88,85% |
| MS | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% |
| MT | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% |
| PA | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% |
| PB | 61,31% | 96,72% | 61,31% | 82,95% | 73,11% | 88,85% |
| PE | 61,31% | 96,72% | 61,31% | 82,95% | 73,11% | 88,85% |
| PI | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% |
| PR | 61,31% | 96,72% | 61,31% | - | 73,11% | 88,85% |
| RJ | 61,31% | 101,64% | 61,31% | 87,52% | 77,44% | 93,57% |
| RN | 61,31% | 96,72% | 61,31% | 82,95% | 73,11% | 88,85% |
| RO | 61,31% | 95,53% | 61,31% | 81,84% | 72,06% | 87,71% |
| RR | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% |
| RS | 61,31% | 96,72% | 61,31% | - | 73,11% | 88,85% |
| SC | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% |
| SE | 61,31% | 96,72% | 61,31% | 82,95% | 73,11% | 88,85% |
| SP | 61,31% | 96,72% | 61,31% | - | 73,12% | 88,85% |
| TO | 61,31% | 96,72% | 61,31% | 82,95% | 73,11% | 88,85% |
