Convênio ICMS CONSELHO NACIONAL DE POLÍTICA FAZENDÁRIA - CONFAZ nº 125 de 25.10.2007

D.O.U.: 30.10.2007

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 112ª reunião extraordinária, realizada em Brasília, DF, no dia 25 de outubro 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

Cláusula primeira Os percentuais constantes dos Anexos I, II e III do Convênio ICMS 03/99, de 16 de abril de 1999, aplicáveis à unidade federada indicada, ficam alterados como segue:

ANEXO I

OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

UF Gasolina Automotiva e Álcool Anidro Álcool Hidratado Óleo Combustível
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 23,71% 69,47% 31,69% 63,30% 54,53% 10,30% 37,27%
*CE 23,41% 69,05% 34,17% 66,37% 57,43% 9,62% 36,42%
DF 21,45% 61,93% 35,02% 67,42% 58,42% 9,94% 46,58%
ES 85,41% 153,99% 48,14% 88,73% 78,58% - -
GO 21,41% 64,06% 13,76% 42,97% 35,28% 54,78% 86,48%
MA 26,18% 68,24% 14,95% 42,54% 34,87% 9,62% 36,42%
MG 90,92% 154,56% 114,83% - 152,07% 15,47% 40,82%
MS 41,38% 88,50% 66,31% 106,23% 95,14% 34,56% 62,12%
MT 69,67% 124,93% 114,64% 184,10% 184,10% 138,36% 184,70%
PA 21,09% 72,98% 20,44% 60,01% 51,41% 9,62% 36,42%
PB 18,09% 57,45% 15,45% 43,15% 35,46% 22,29% 47,33%
PE 38,23% 84,30% 36,37% 69,09% 60,00% 16,28% 40,10%
PI 22,14% 62,85% 45,79% 80,78% 71,16% 11,89% 34,81%
PR 63,31% 120,69% 38,41% 56,98% 48,54% 20,23% 46,67%
RJ 31,92% 88,46% 34,36% 81,09% 71,35% 11,35% 23,46%
RN 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 Interestaduais
AC 101,12% 166,51% 41,13% 84,29% 136,32% 180,65% 41,45% 76,22% 30% -
AL 86,45% 148,60% 27,18% 53,23% 73,36% 97,00% 35,10% 62,77% 131,71% -
AM 63,93% 118,57% 22,24% 47,28% 86,48% 124,67% - - 30% -
AP 93,33% 157,77% 79,95% 116,81% 125,55% 156,31% 33,17% 60,45% 30% -
BA 70,40% 133,42% 27,84% 50,40% 98,32% 138,97% 31,46% 58,38% 203,53% -
*CE 69,94% 132,80% 13,80% 37,10% 95,61% 135,68% 29,76% 56,34% 214,30% -
DF 68,25% 124,34% 31,09% 48,97% 73,88% 97,59% 9,94% 46,58% 30% -
ES 143,33% 233,33% 45,86% 65,75% 116,07% 160,32% - - 151,58% -
GO 56,46% 111,43% 17,54% 33,56% 106,72% 134,91% 28,47% 54,78% 30% -
MA 75,19% 133,59% 26,76% 52,72% 68,25% 102,72% - - 30% -
MG 90,92% 154,56% 27,74% 55,78% 73,07% 111,06% - - 207,40% -
MS 96,03% 161,38% 45,36% 75,13% 138,39% 170,90% - - 243,30% -
MT 133,85% 189,97% 148,92% 172,91% 159,50% 180,32% 148,92% 178,91% 223,41% -
PA 68,00% 140,00% 37,92% 66,17% 97,38% 137,81% 29,76% 56,34% 30% -
PB 63,90% 118,53% 20,97% 45,75% 74,69% 110,47% 19,52% 44,00% 182,13% 201,26%
PE 84,30% 145,74% 19,34% 45,54% 92,76% 119,05% 30,31% 57,00% 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 Q AV
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 88,82% 158,66% 26,44% 52,34% 130,13% 194,60% 62,48% 116,64%
DF 68,25% 124,34% 31,09% 48,97% 73,88% 97,59% - -
ES 143,33% 233,33% 45,86% 65,75% 116,07% 160,32% 16,93% 55,91%
GO 56,46% 111,43% 17,54% 33,56% 106,72% 134,91% 40,85% 40,85%
MA 75,19% 133,59% 26,76% 52,72% 68,25% 102,72% 101,11% 142,30%
MG 125,63% 200,85% 50,97% 84,11% 88,80% 130,24% 117,89% 190,53%
MS 96,03% 161,38% 45,36% 75,13% 138,39% 170,90% 109,09% 151,92%
MT 133,85% 189,97% 148,92% 178,91% 72,95% 180,32% 296,68% 391,88%
PA 68,00% 140,00% 37,92% 66,17% 97,38% 137,81% 217,46% 353,51%
PB 63,90% 118,53% 20,97% 45,75% 74,69% 110,47% 57,87% 90,20%
PE 84,30% 145,74% 19,34% 45,54% 92,76% 119,05% 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

Cláusula segunda Os percentuais constantes dos Anexos I, II, III, IV, V, VI, VII, VIII. e IX do Convênio ICMS 140/02, de 13 de dezembro de 2002, aplicáveis à unidade federada indicada, ficam alterados como segue:

ANEXO I

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF Gasolina Automotiva e Álcool Anidro Óleo Combustível
Internas Interestaduais Internas Interestaduais
AL 88,11% 150,81% 28,63% 54,97%
AM 19,37% 59,16% 9,62% 36,42%
AP 95,01% 160,02% 32,88% 60,10%
BA 59,87% 118,99% 10,30% 32,89%
*CE 50,12% 105,64% 9,62% 32,07%
DF 64,91% 119,88% 9,94% 46,58%
ES 152,71% 246,18% - -
GO 45,95% 97,23% 54,78% 86,48%
MA 76,36% 135,14% 18,98% 32,18%
MG 169,61% 259,48% 27,02% 54,90%
MS 93,52% 158,02% 34,56% 62,12%
MT 74,26% 142,01% 129,72% 175,77%
PA 67,86% 139,80% - -
PB 64,05% 118,73% 22,69% 47,82%
PE 99,83% 166,44% 16,28% 40,10%
PI 65,38% 120,51% 11,89% 34,81%
PR 112,15% 186,69% - 66,61%
RJ 83,37% 161,96% 0,00% 23,46%
RN 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%

* 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 Interestaduais Internas Interestaduais Internas Interestaduais Internas Interestaduais
AL 169,63% 259,51% 40,90% 69,76% 73,36% 97,00% 36,95% 65,00%
AM 325,53% 467,38% 94,33% 134,14% 137,01% 185,55% 25,99% 51,80%
AP 179,52% 272,70% 120,82% 166,05% 125,55% 156,31% 34,92% 62,55%
BA 122,35% 204,59% 23,99% 65,32% 98,35% 138,97% 31,46% 58,38%
*CE 108,21% 185,22% 35,82% 63,64% 95,61% 135,68% 35,44% 63,19%
DF 132,40% 209,87% 43,78% 63,39% 73,88% 97,59% 9,94% 46,58%
ES 237,78% 362,71% 55,54% 76,75% 116,07% 160,32% - -
GO 89,28% 155,78% 23,71% 40,58% 106,72% 134,91% 28,47% 54,78%
MA 152,69% 236,92% 40,79% 69,63% 68,25% 102,72% 81,11% 141,48%
MG 169,61% 259,48% 52,76% 86,29% 73,07% 111,06% - -
MS 175,45% 267,27% 59,16% 91,76% 138,39% 170,90% - -
MT 142,38% 215,27% 139,52% 169,71% 117,99% 138,90% 139,52% 169,71%
PA 136,60% 237,99% 35,39% 63,12% 99,33% 140,16% - -
PB 134,80% 213,07% 34,49% 62,04% 74,69% 110,47% 20,98% 45,76%
PE 166,44% 255,25% 30,08% 58,63% 92,76% 119,05% 30,31% 57,00%
PI 132,27% 209,69% 38,80% 67,23% 53,40% 84,82% 100,00% 100,00%
PR 112,15% 186,69% 32,10% 50,12% 98,82% 125,93% - 66,61%
RJ 158,61% 269,45% 54,99% 78,15% 48,30% 68,53% 50,13% 85,34%
RN 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 56,11% 113,85% 13,36% 36,58%
*CE 48,01% 102,76% 13,11% 36,28%
DF 52,19% 102,93% 9,94% 46,58%
ES 146,82% 238,11% - -
GO 44,04% 94,65% 74,19% 109,87%
MA 58,12% 110,83% 3,06% 37,41%
MG 139,25% 219,00% 30,55% 59,20%
MS 77,17% 136,22% 34,99% 62,63%
MT 69,67% 162,03% 138,44% 179,76%
PA 54,53% 120,76% - -
PB 47,98% 97,31% 27,91% 54,11%
PE 73,22% 130,95% 17,85% 41,99%
PI 53,06% 104,07% 14,99% 38,54%
PR 105,35% 177,50% - 68,65%
RJ 68,36% 140,51% - 25,76%
RN 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 Interestaduais Internas Interestaduais Internas Interestaduais Internas Interestaduais
AL 133,65% 211,53% 49,77% 80,45% 76,74% 100,84% 41,32% 70,26%
AM 167,63% 256,84% 69,12% 103,76% 103,49% 145,17% 21,92% 46,89%
AP 142,26% 223,02% 111,92% 155,33% 126,27% 157,12% 39,30% 67,83%
BA 115,03% 194,55% 35,05% 80,06% 110,51% 153,62% 33,62% 60,99%
*CE 105,17% 181,06% 46,99% 77,09% 110,06% 153,09% 38,84% 67,28%
DF 110,84% 181,13% 52,84% 73,68% 79,86% 104,39% 9,94% 46,58%
ES 229,38% 351,20% 67,96% 90,87% 167,68% 222,51% - -
GO 86,70% 152,30% 31,40% 49,31% 147,63% 181,40% 44,58% 74,19%
MA 119,54% 192,71% 49,28% 79,85% 74,15% 109,82% 86,59% 148,79%
MG 139,25% 219,00% 64,47% 100,57% 76,91% 115,75% - -
MS 145,65% 227,54% 71,18% 106,24% 139,72% 172,41% - -
MT 133,85% 189,97% 149,49% 179,55% 167,35% 187,72% 149,49 179,55%
PA 114,40% 206,29% 43,56% 72,97% 111,02% 154,24% - -
PB 105,38% 173,85% 42,46% 71,64% 78,33% 114,85% 25,02% 50,62%
PE 130,95% 207,94% 40,85% 71,77% 93,00% 119,32% 30,65% 57,41%
PI 111,97% 182,63% 48,48% 78,89% 59,44% 92,10% 100,00% 100,00%
PR 105,35% 177,50% 42,24% 61,64% 137,52% 170,13% - 68,65%
RJ 133,65% 233,79% 66,84% 91,77% 54,72% 75,82% 56,50% 93,21%
RN 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 101,73% 176,34% 37,50% 65,67%
*CE 88,18% 157,78% 14,66% 38,15%
DF 106,66% 175,54% 9,94% 46,58%
ES 282,38% 423,81% - -
GO 79,94% 143,17% 74,19% 109,87%
MA 121,00% 194,67% 90,37% 153,83%
MG 237,85% 350,47% 32,94% 62,12%
MS 142,50% 223,34% 40,75% 69,57%
MT 191,54% 284,88% 150,43% 198,99%
PA 114,22% 206,03% - -
PB 105,57% 174,10% 28,34% 54,62%
PE 150,41% 233,88% 21,63% 46,54%
PI 107,25% 176,33% 17,04% 41,01%
PR 166,76% 260,49% - 74,28%
RJ 134,02% 234,32% 0,00% 29,29%
RN 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 Interestaduais Internas Interestaduais Internas Interestaduais Internas Interestaduais
AL 237,89% 350,52% 65,93% 99,92% 107,28% 135,54% 43,25% 72,59%
AM 239,58% 352,77% 65,02% 98,82% 95,82% 136,01% 20,45% 45,12%
AP 250,28% 367,04% 160,05% 213,31% 169,68% 206,46% 41,13% 70,03%
BA 180,58% 284,36% 48,83% 98,44% 139,98% 189,14% 37,50% 65,67%
*CE 163,68% 261,20% 59,95% 92,71% 136,68% 185,15% 41,67% 70,69%
DF 191,23% 288,31% 67,63% 90,49% 107,90% 136,25% 9,94% 46,58%
ES 429,96% 625,97% 80,93% 105,60% 167,68% 222,51% - -
GO 135,41% 218,12% 39,16% 58,13% 147,63% 181,40% 44,58% 74,19%
MA 216,65% 322,21% 65,80% 99,76% 103,57% 145,27% 90,37% 153,83%
MG 237,85% 350,47% 80,28% 119,86% 109,93% 156,01% - -
MS 245,18% 360,24% 87,44% 125,83% 185,03% 223,90% - -
MT 311,77% 410,59% 162,12% 193,70% 210,33% 235,23% 162,12% 193,70%
PA 201,95% 331,35% 59,44% 92,10% 141,18% 190,57% - -
PB 194,24% 292,32% 58,38% 90,82% 111,36% 154,65% 26,55% 52,46%
PE 233,88% 345,18% 53,52% 87,22% 130,48% 161,91% 36,30% 64,22%
PI 191,06% 288,08% 63,46% 96,94% 85,60% 123,62% 100,00% 100,00%
PR 166,76% 260,49% 54,02% 75,02% 137,72% 170,13% - 74,28%
RJ 230,04% 371,49% 81,04% 108,10% 77,32% 101,50% 57,21% 94,09%
RN 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 Q AV
Internas Interestaduais Internas Interestaduais Internas Interestaduais Internas Interestaduais
AL 223,56% 331,41% 69,07% 103,70% 108,03% 136,40% 99,27% 140,09%
AM 431,92% 609,22% 147,49% 198,18% 137,01% 185,55% 152,00% 236,01%
AP 179,52% 272,70% 120,82% 166,05% 125,55% 156,31% 205,32% 307,09%
BA 550,71% 791,38% 215,02% 279,54% 356,50% 418,81% 84,33% 122,69%
*CE 137,28% 225,04% 52,41% 83,63% 95,61% 135,68% 30,00% 73,33%
DF 132,40% 209,87% 43,78% 63,39% 73,88% 97,59% - -
ES 237,78% 362,71% 55,54% 76,75% 116,07% 160,32% 16,93% 55,91%
GO 86,70% 152,30% 31,40% 49,31% 147,63% 181,40% 50,26% 50,26%
MA 152,69% 236,92% 40,79% 69,63% 68,25% 102,72% 112,00% 155,42%
MG 194,12% 292,16% 65,49% 101,81% 88,80% 130,24% 122,59% 196,79%
MS 175,45% 267,27% 59,16% 91,76% 138,39% 170,90% 110,84% 154,03%
MT 142,38% 215,27% 139,52% 169,71% 117,99% 138,90% 294,39% 393,88%
PA 136,60% 237,99% 35,39% 63,12% 99,33% 140,16% - -
PB 134,80% 213,07% 34,49% 62,04% 74,69% 110,47% 68,35% 102,83%
PE 166,44% 255,25% 30,08% 58,63% 92,76% 119,05% 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 Q AV
Internas Interestaduais Internas Interestaduais Internas Interestaduais Internas Interestaduais
AL 180,37% 273,83% 55,95% 87,89% 74,46% 98,25% 53,18% 84,55%
AM 234,54% 346,05% 115,38% 159,49% 103,49% 145,17% 141,74% 222,33%
AP 142,26% 223,02% 111,92% 155,33% 126,27% 157,12% 209,39% 312,51%
BA 230,51% 352,76% 152,45% 204,15% 356,55% 418,81% 84,83% 122,69%
*CE 133,34% 219,65% 63,32% 96,77% 110,06% 153,09% 33,41% 77,88%
DF 110,84% 181,13% 52,84% 73,68% 79,86% 104,39% - -
ES 229,38% 351,20% 67,96% 90,87% 167,68% 222,51% 24,72% 66,30%
GO 86,70% 152,30% 31,40% 49,31% 147,63% 181,40% 50,26% 50,26%
MA 119,54% 192,71% 49,28% 79,85% 74,15% 109,82% 110,36% 153,45%
MG 161,00% 248,00% 78,17% 117,28% 93,00% 135,36% 129,04% 205,39%
MS 145,65% 227,54% 71,18% 106,24% 139,72% 172,41% 118,71% 163,50%
MT 133,85% 189,97% 149,49% 179,55% 166,35% 187,72% 296,68% 391,88%
PA 114,40% 206,29% 43,56% 72,97% 111,02% 154,24% - -
PB 105,38% 173,85% 42,46% 71,64% 78,33% 114,85% 65,13% 98,95%
PE 130,95% 207,94% 40,85% 71,77% 93,00% 119,32% 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 Q AV
Internas Interestaduais Internas Interestaduais Internas Interestaduais Internas Interestaduais
AL 305,46% 440,62% 99,11% 139,89% 148,73% 182,65% 108,44% 151,13%
AM 324,47% 465,96% 110,15% 153,20% 95,89% 136,01% 139,74% 219,65%
AP 250,28% 367,04% 160,05% 213,31% 169,68% 206,46% 220,93% 327,91%
BA 268,67% 405,03% 140,31% 189,53% 224,97% 269,29% 84,83% 122,69%
*CE 212,10% 327,54% 79,48% 116,25% 136,68% 185,15% 36,65% 82,20%
DF 191,23% 288,31% 67,63% 90,49% 107,90% 136,25% - -
ES 429,96% 625,97% 80,93% 105,60% 167,68% 222,51% 24,72% 66,30%
GO 135,41% 218,12% 39,16% 58,13% 147,63% 181,40% 50,26% 50,26%
MA 216,65% 322,21% 65,80% 99,76% 103,57% 145,27% 121,75% 167,17%
MG 268,57% 391,42% 95,31% 138,18% 129,02% 179,29% 133,98% 211,97%
MS 245,18% 360,24% 87,44% 125,83% 185,03% 223,90% 120,54% 165,71%
MT 311,77% 410,59% 162,12% 193,70% 210,33% 235,23% 162,12% 193,70%
PA 201,95% 331,35% 59,44% 92,10% 141,18% 190,57% - -
PB 194,24% 292,32% 58,38% 90,82% 111,36% 154,65% 76,10% 112,16%
PE 233,88% 345,18% 53,52% 87,22% 130,48% 161,91% 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

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

Portal Tributário  |  Guia Trabalhista  |  Portal de Contabilidade  |  Simples Nacional  |  Modelos de Contratos  |   Normas Legais

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