Manual do ICMS - Teoria e Prática

Convênio ICMS CONSELHO NACIONAL DE POLÍTICA FAZENDÁRIA - CONFAZ nº 43 de 04.04.2008

D.O.U.: 09.04.2008

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 129ª reunião ordinária, realizada no Rio de Janeiro, no dia 4 de abril de 2008, tendo em vista o disposto nos arts. 102 e 199 do Código Tributário Nacional (Lei nº 5.172, de 25 de outubro de 1966) e nos arts. 6º ao 10 da Lei Complementar nº 87, de 13 de setembro de 1996, resolve celebrar o seguinte
CONVÊNIO

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

23,71%

69,47%

31,69%

63,30%

54,53%

10,30%

37,27%

CE

23,41%

69,05%

34,17%

66,37%

57,43%

9,62%

36,42%

DF

21,45%

61,93%

35,02%

67,42%

58,42%

9,94%

46,58%

ES

85,41%

153,99%

48,14%

88,73%

78,58%

-

-

GO

21,41%

64,06%

13,76%

42,97%

35,28%

54,78%

86,48%

MA

26,18%

68,24%

14,95%

42,54%

34,87%

9,62%

36,42%

MG

90,92%

154,56%

114,83 %

-

152,07%

15,47%

40,82%

MS

41,38%

88,50%

66,31%

106,23%

95,14%

34,56%

62,12%

MT

69,67%

124,93%

114,64 %

184,10%

184,10%

138,36%

184,70%

PA

21,09%

72,98%

20,44%

60,01%

51,41%

9,62%

36,42%

PB

18,09%

57,45%

15,45%

43,15%

35,46%

22,29%

47,33%

PE

38,23%

84,30%

36,37%

69,09%

60,00%

16,28%

40,10%

PI

22,14%

62,85%

45,79%

80,78%

71,16%

11,89%

34,81%

PR

63,31%

120,69 %

38,41%

56,98%

48,54%

20,23%

46,67%

RJ

31,92%

88,46%

34,36%

81,09%

71,35%

11,35%

23,46%

*RN

23,86%

65,14%

37,11%

70,09%

60,87%

13,22%

36,41%

RO

34,26%

79,01%

32,81%

64,68%

55,83%

9,97%

36,86%

RR

17,80%

47,25%

20,00%

48,81%

40,81%

9,97%

36,86%

RS

22,61%

63,48%

31,35%

62,88%

54,12%

-

-

SC

66,61%

122,15%

44,18%

78,79%

69,19%

9,93%

36,81%

SE

18,46%

62,27%

9,73%

39,80%

32,28%

-

-

SP

56,35%

108,46%

25,00%

Nihil

46,67%

10,48%

34,73%

TO

33,32%

77,76%

71,19%

112,28%

100,87%

58,60%

91,09%

ANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS

UF

Gasolina Automotiva

Óleo Diesel

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%

-

-

PI

69,15%

125,54%

26,08%

51,90%

53,40%

84,82%

100,00%

100,00%

30%

-

PR

63,31%

120,69%

22,00%

38,64%

98,82%

125,93%

-

68,69%

30,00%

-

RJ

83,08%

161,54%

42,83%

64,17%

48,30%

68,53%

49,45%

84,50%

-

-

*RN

70,63%

127,51%

17,71%

41,82%

84,20%

121,92%

-

-

201,67%

207,42%

RO

87,17%

149,55%

17,77%

57,03%

108,54%

136,98%

-

RR

107,72%

159,65%

45,81%

75,67%

118,16%

162,84%

-

-

-

-

RS

68,78%

125,04%

22,69%

39,42%

128,98%

160,20%

-

-

-

-

SC

117,84%

190,45%

43,04%

62,55%

188,64%

228,00%

40,80%

69,64%

30%

-

SE

52,96%

109,54%

17,94%

42,10%

95,99%

136,14%

4,97%

26,47%

131,71%

-

SP

56,35%

108,46%

27,67%

45,09%

81,99%

106,80%

-

-

-

-

TO

84,86%

146,48%

26,67%

52,61%

84,06%

109,15%

58,60%

91,09%

30%

-

ANEXO III
OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEL

UF

Gasolina Automotiva

Óleo Diesel

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

88,82%

158,66%

26,44%

52,34%

130,13%

194,60%

62,48%

116,64%

DF

68,25%

124,34%

31,09%

48,97%

73,88%

97,59%

-

-

ES

143,33%

233,33%

45,86%

65,75%

116,07%

160,32%

16,93%

55,91%

GO

56,46%

111,43%

17,54%

33,56%

106,72%

134,91%

40,85%

40,85%

MA

75,19%

133,59%

26,76%

52,72%

68,25%

102,72%

101,11%

142,30%

MG

125,63%

200,85%

50,97%

84,11%

88,80%

130,24%

117,89%

190,53%

MS

96,03%

161,38%

45,36%

75,13%

138,39%

170,90%

109,09%

151,92%

MT

133,85%

189,97%

148,92%

178,91%

72,95%

180,32%

296,68%

391,88%

PA

68,00%

140,00%

37,92%

66,17%

97,38%

137,81%

217,46%

353,51%

PB

63,90%

118,53%

20,97%

45,75%

74,69%

110,47%

57,87%

90,20%

*PE

84,30%

145,74%

19,34%

45,54%

92,76%

119,05%

-

-

PI

69,15%

125,54%

26,08%

51,90%

53,40%

84,82%

65,53%

120,70%

PR

63,31%

120,69%

22,00%

38,64%

98,82%

125,93%

42,86%

90,48%

RJ

83,08%

161,54%

42,83%

64,17%

48,30%

68,53%

42,37%

77,96%

*RN

89,59%

152,79%

30,79%

57,57%

104,66%

146,58%

51,22%

82,19%

RO

86,26%

148,35%

34,75%

62,35%

108,54%

136,92%

45,89%

94,53%

RR

156,38%

220,48%

82,26%

119,59%

172,69%

228,55%

68,16%

124,22%

RS

68,78%

125,04%

22,69%

39,42%

128,98%

160,20%

-

-

SC

117,84%

190,45%

43,04%

63,87%

188,64%

236,90%

40,80%

65,12%

SE

52,96%

109,54%

17,94%

42,10%

95,99%

136,14%

19,01%

43,38%

SP

56,35%

108,46%

27,67%

45,09%

81,99%

106,80%

40,76%

87,69%

TO

84,86%

146,48%

26,67%

52,61%

84,06%

109,15%

258,06%

331,39%

Cláusula segunda Os percentuais constantes dos Anexos I, II, III, IV, V, VI, VII, VIII. 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 PELAS DISTRIBUIDORAS

UF

Gasolina Automotiva e Álcool Anidr

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

AL

88,11%

150,81%

28,63%

54,97%

AM

19,37%

59,16%

9,62%

36,42%

AP

95,01%

160,02%

32,88%

60,10%

BA

59,87%

118,99%

10,30%

32,89%

CE

50,12%

105,64%

9,62%

32,07%

DF

64,91%

119,88%

9,94%

46,58%

ES

152,71%

246,18%

-

-

GO

45,95%

97,23%

54,78%

86,48%

MA

76,36%

135,14%

18,98%

32,18%

MG

169,61%

259,48%

27,02%

54,90%

MS

93,52%

158,02%

34,56%

62,12%

MT

74,26%

142,01%

129,72%

175,77%

PA

67,86%

139,80%

-

-

PB

64,05%

118,73%

22,69%

47,82%

PE

99,83%

166,44%

16,28%

40,10%

PI

65,38%

120,51%

11,89%

34,81%

PR

112,15%

186,69%

-

66,61%

RJ

83,37%

161,96%

0,00%

23,46%

*RN

51,06%

101,41%

13,22%

36,41%

RO

85,15%

146,87%

9,62%

36,42%

RS

57,29%

109,72%

-

-

SC

64,42%

119,22%

9,93%

36,81%

SE

44,32%

97,70%

-

-

SP

90,43%

153,90%

18,73%

44,80%

TO

82,49%

143,32%

58,60%

91,09%

ANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

UF

Gasolina Automotiva

Óleo Diesel

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

109,63%

179,51%

24,45%

49,93%

84,20%

121,92%

%

%

RO

164,68%

252,91%

46,28%

76,24%

108,54%

136,98%

-

-

RS

118,53%

191,37%

30,29%

48,06%

128,98%

160,20%

-

-

SC

249,67%

366,22%

63,30%

85,56%

188,64%

228,00%

40,80%

69,94%

SE

87,72%

157,15%

24,55%

50,06%

95,99%

136,14%

4,97%

26,47%

SP

90,43%

153,90%

36,79%

55,44%

81,99%

106,80%

nihil

nihil

TO

159,75%

246,34%

38,70%

67,10%

84,06%

109,15%

60,07%

92,85%

ANEXO III
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF

Gasolina Automotiva e Álcool Anidro

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

AL

68,27%

124,35%

32,42%

59,55%

AM

17,80%

57,06%

9,62%

36,42%

AP

74,47%

132,63%

38,62%

67,01%

BA

56,11%

113,85%

13,36%

36,58%

CE

48,01%

102,76%

13,11%

36,28%

DF

52,19%

102,93%

9,94%

46,58%

ES

146,82%

238,11%

-

-

GO

44,04%

94,65%

74,19%

109,87%

MA

58,12%

110,83%

3,06%

37,41%

MG

139,25%

219,00%

30,55%

59,20%

MS

77,17%

136,22%

34,99%

62,63%

MT

69,67%

162,03%

138,44%

179,76%

PA

54,53%

120,76%

-

-

PB

47,98%

97,31%

27,91%

54,11%

PE

73,22%

130,95%

17,85%

41,99%

PI

53,06%

104,07%

14,99%

38,54%

PR

105,35%

177,50%

-

68,65%

RJ

68,36%

140,51%

-

25,76%

*RN

48,91%

98,55%

27,42%

53,52%

RO

68,24%

124,33%

15,01%

38,57%

RR

77,47%

136,63%

15,01%

38,57%

RS

53,65%

104,86%

-

-

SC

64,42%

119,22%

9,93%

36,81%

SE

42,28%

94,90%

-

-

SP

87,74%

150,31%

19,11%

45,25%

TO

67,07%

122,76%

58,63%

91,12%

ANEXO IV
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

UF

Gasolina Automotiv

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

106,53%

175,37%

32,92%

60,15%

119,98%

165,04%

%

%

RO

133,41%

211,22%

58,68%

91,18%

109,02%

137,52%

-

-

RS

111,51%

182,01%

43,04%

62,55%

128,98%

160,20%

-

-

SC

172,98%

263,97%

66,77%

89,51%

197,39%

237,94%

-

-

SE

84,96%

153,37%

32,85%

60,06%

134,08%

182,02%

18,13%

42,33%

SP

87,74%

150,31%

48,60%

68,87%

142,73%

175,83%

nihil

nihil

TO

131,65%

208,87%

49,17%

79,72%

88,88%

114,64%

65,90%

99,87%

ANEXO V
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

UF

Gasolina Automotiva e Álcool Anidro

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

AL

135,72%

214,30%

34,55%

62,10%

AM

17,80%

57,06%

9,62%

36,42%

AP

144,38%

225,83%

38,99%

67,46%

BA

101,73%

176,34%

37,50%

65,67%

CE

88,18%

157,78%

14,66%

38,15%

DF

106,66%

175,54%

9,94%

46,58%

ES

282,38%

423,81%

-

-

GO

79,94%

143,17%

74,19%

109,87%

MA

121,00%

194,67%

90,37%

153,83%

MG

237,85%

350,47%

32,94%

62,12%

MS

142,50%

223,34%

40,75%

69,57%

MT

191,54%

284,88%

150,43%

198,99%

PA

114,22%

206,03%

-

-

PB

105,57%

174,10%

28,34%

54,62%

PE

150,41%

233,88%

21,63%

46,54%

PI

107,25%

176,33%

17,04%

41,01%

PR

166,76%

260,49%

-

74,28%

RJ

134,02%

234,32%

0,00%

29,29%

*RN

90,05%

153,40%

27,42%

53,52%

RO

132,02%

209,36%

0,00%

0,00%

RS

97,10%

162,80%

-

-

SC

66,61%

122,15%

9,93%

36,81%

SE

81,31%

148,37%

-

-

SP

139,12%

218,83%

24,26%

51,54%

TO

128,68%

204,91%

65,90%

99,88%

ANEXO VI
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

UF

Gasolina Automotiva

Óleo Diesel

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

166,56%

255,41%

41,58%

70,57%

119,98%

165,04%

%

%

RO

231,68%

342,24%

72,27%

107,55%

149,34%

183,34%

-

RS

173,84%

265,12%

51,91%

72,62%

173,78%

211,11%

-

-

SC

338,18%

484,24%

90,38%

116,34%

245,11%

292,17%

47,28%

77,44%

SE

138,31%

226,45%

41,29%

70,23%

134,08%

182,02%

18,13%

42,33%

SP

139,12%

218,83%

61,09%

83,06%

142,73%

175,83%

nihil

nihil

TO

225,51%

334,01%

63,33%

96,79%

120,07%

150,08%

67,43%

101,72%

ANEXO VII
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

UF

Gasolina Automotiva

Óleo Diesel

GLP

QAV

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%

-

-

PI

132,27%

209,69%

38,80%

67,23%

53,40%

84,82%

72,52%

130,03%

PR

112,15%

186,69%

32,10%

50,12%

98,82%

125,93%

39,17%

85,73%

RJ

158,61%

269,45%

54,99%

78,15%

48,30%

68,53%

45,69%

82,11%

*RN

138,99%

218,66%

39,16%

67,66%

104,66%

146,58%

51,21%

82,19%

RO

164,68%

252,91%

46,28%

76,24%

108,54%

136,98%

-

-

RS

118,53%

191,37%

30,29%

48,06%

128,98%

160,20%

-

-

SC

249,67%

366,22%

63,30%

85,56%

186,64%

228,00%

-

-

SE

87,72%

157,15%

24,55%

50,06%

95,99%

136,14%

19,01%

43,38%

SP

90,43%

153,90%

36,79%

55,44%

81,99%

106,80%

47,69%

96,92%

TO

159,75%

246,34%

38,70%

67,10%

84,06%

109,15%

276,91%

354,11%

ANEXO VIII
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

UF

Gasolina Automotiva

Óleo Diese

GLP

QAV

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%

-

-

PI

111,97%

182,63%

48,48%

78,89%

59,44%

92,10%

73,99%

131,99%

PR

105,35%

177,50%

42,24%

61,64%

137,72%

170,13%

42,23%

84,75%

RJ

133,65%

233,79%

66,84%

91,77%

54,72%

75,82%

49,18%

86,47%

*RN

134,97%

213,29%

49,84%

80,53%

149,82%

200,99%

61,46%

94,54%

RO

133,41%

211,22%

58,68%

91,18%

109,02%

137,52%

-

-

RS

111,51%

182,01%

43,04%

62,55%

128,98%

160,20%

-

-

SC

172,98%

263,97%

66,77%

89,51%

197,39%

237,94%

-

-

SE

84,96%

153,37%

32,85%

60,06%

134,08%

182,02%

25,95%

51,75%

SP

87,74%

150,31%

48,60%

68,87%

142,73%

175,83%

47,97%

97,29%

TO

131,65%

208,87%

49,17%

79,72%

88,88%

114,64%

274,53%

351,24%

ANEXO IX
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

UF

Gasolina Automotiva

Óleo Diesel

GLP

QAV

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%

-

-

PI

191,06%

288,08%

63,46%

96,94%

85,60%

123,62%

81,35%

141,80%

PR

166,76%

260,49%

54,02%

75,02%

137,72%

170,13%

45,73%

94,84%

RJ

230,04%

371,49%

81,04%

108,10%

77,32%

101,50%

52,6%

90,82%

*RN

215,91%

321,21%

60,93%

93,89%

149,82%

200,99%

61,46%

94,54%

RO

231,68%

342,24%

72,27%

107,55%

149,34%

183,34%

-

-

RS

173,84%

265,12%

51,91%

72,62%

173,78%

211,11%

-

-

SC

338,18%

484,24%

90,38%

116,34%

245,11%

292,17%

-

-

SE

138,31%

226,45%

41,29%

70,23%

134,08%

182,02%

25,95%

51,75%

SP

139,12%

218,83%

61,09%

83,06%

142,73%

175,83%

55,25%

107,00%

TO

225,51%

334,01%

63,33%

96,79%

120,07%

150,08%

294,25%

375,00%

ANEXO X
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS

UF

Álcool 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

49,35%

90,88%

80,62%

RS

43,09%

82,87%

73,04%

SC

34,98%

-

67,38%

SE

19,54%

57,49%

49,02%

SP

36,17%

-

64,67%

TO

86,48%

138,34%

125,52%

Cláusula terceira Ficam convalidados, até a data da entrada em vigor deste convênio, os procedimentos adotados entre 1º de janeiro e 31 de março de 2008, pelo Estado do Rio Grande do Norte, no tocante às margens de valor agregado, com relação ao produto "gás natural veicular".

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


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