CONVÊNIO ICMS - CONFAZ Nº 98 DE 06 DE JULHO DE 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. Retificado do DOU de 12 de julho de 2007
(DOU - 25/7/2007)
O Conselho Nacional de Política Fazendária - CONFAZ, na sua 126ª reunião
ordinária, realizada em Domingos Martins, no dia 6 de julho de 2007, tendo em
vista o disposto nos arts. 102 e 199 do Código Tributário Nacional (Lei nº
5.172, de 25 de outubro de 1966) e nos arts. 6º ao 10 da Lei Complementar nº 87,
de 13 de setembro de 1996, resolve celebrar o seguinte
CONVÊNIO
Cláusula primeira Os percentuais constantes dos Anexos I, II e III do Convênio
ICMS 03/99, de 16 de abril de 1999, aplicáveis às unidades federadas indicadas,
ficam alterados como segue:
ANEXO I
OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS
UF Gasolina Automotiva e Álcool Anidro Álcool Hidratado Óleo Combustível
Internas Interestaduais Internas Interestaduais Internas Interestaduais
Alíquota 7% Alíquota 12%
AC 39,21% 83,97% 41,58% 73,45% 64,60% 9,62% 36,42%
AL 34,28% 79,03% 12,23% 39,16% 31,68% 16,94% 40,89%
AM 13,56% 51,41% 19,44% 68,26% 59,26% - -
AP 39,23% 85,64% 15,04% 42,65% 34,98% 32,52% 59,67%
BA 27,96% 75,29% 31,69% 63,30% 54,53% 10,30% 37,27%
CE 24,55% 70,62% 34,17% 66,37% 57,43% 9,62% 36,42%
DF 21,45% 61,93% 35,02% 67,42% 58,42% 9,94% 46,58%
ES 85,41% 153,99% 48,14% 88,73% 78,58% - -
GO 21,41% 64,06% 13,76% 42,97% 35,28% 54,78% 86,48%
MA 26,18% 68,24% 14,95% 42,54% 34,87% 9,62% 36,42%
MG 90,92% 154,56% 114,83 % - 152,07% 15,47% 40,82%
*MS 41,38% 88,50% 66,31% 106,23% 95,14% 34,56% 62,12%
MT 69,67% 124,93% 114,64 % 184,10% 184,10% 138,36% 184,70%
PA 21,09% 72,98% 20,44% 60,01% 51,41% 9,62% 36,42%
PB 18,09% 57,45% 15,45% 43,15% 35,46% 22,29% 47,33%
PE 38,23% 84,30% 36,37% 69,09% 60,00% 16,28% 40,10%
PI 22,14% 62,85% 45,79% 80,78% 71,16% 11,89% 34,81%
*PR 63,31% 120,69 % 38,41% 56,98% 48,54% 20,23% 46,67%
RJ 31,92% 88,46% 34,36% 81,09% 71,35% 11,35% 23,46%
RN 22,08% 62,78% 31,91% 63,57% 54,78% 13,23% 36,42%
RO 34,26% 79,01% 32,81% 64,68% 55,83% 9,97% 36,86%
RR 17,80% 47,25% 20,00% 48,81% 40,81% 9,97% 36,86%
*RS 23,87% 65,16% 32,52% 64,32% 55,49% 9,96% 32,48%
SC 66,61% 122,15% 44,18% 78,79% 69,19% 9,93% 36,81%
SE 18,46% 62,27% 9,73% 39,80% 32,28% - -
SP 56,35% 108,46% 25,00% Nihil 46,67% 10,48% 34,73%
TO 33,32% 77,76% 71,19% 112,28% 100,87% 58,60% 91,09%
* MVA`s alteradas por este Convênio ICMS
ANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
UF Gasolina Automotiva Óleo Diesel GLP Óleo Combustível Gás Natural Veicular
Internas Interesta-duais Internas Interesta-duais Internas Interesta-duais
Internas Interesta-duais Internas
AC 101,12% 166,51% 41,13% 84,29% 136,32% 180,65% 41,45% 76,22% 30%
AL 86,45% 148,60% 27,18% 53,23% 73,36% 97,00% 35,10% 62,77% 204,97%
AM 63,93% 118,57% 22,24% 47,28% 86,48% 124,67% - - 30%
AP 93,33% 157,77% 79,95% 116,81% 125,55% 156,31% 33,17% 60,45% 30%
BA 65,23% 126,34% 27,84% 50,40% 98,32% 138,97% 31,46% 58,38% 203,53%
CE 67,09% 128,90% 13,80% 37,10% 95,61% 135,68% 29,76% 56,34% 214,30%
DF 68,25% 124,34% 31,09% 48,97% 73,88% 97,59% 9,94% 46,58% 30%
ES 143,33% 233,33% 45,86% 65,75% 116,07% 160,32% - - 151,58%
GO 56,46% 111,43% 17,54% 33,56% 106,72% 134,91% 28,47% 54,78% 30%
MA 75,19% 133,59% 26,76% 52,72% 68,25% 102,72% - - 30%
MG 90,92% 154,56% 27,74% 55,78% 73,07% 111,06% - - 207,40%
*MS 96,03% 161,38% 45,36% 75,13% 138,39% 170,90% - - 243,30%
MT 133,85% 189,97% 148,92% 172,91% 159,50% 180,32% 148,92% 178,91% 223,41%
PA 68,00% 140,00% 37,92% 66,17% 97,38% 137,81% 29,76% 56,34% 30%
PB 63,90% 118,53% 20,97% 45,75% 74,69% 110,47% 19,52% 44,00% 182,13%
PE 84,30% 145,74% 19,34% 45,54% 92,76% 119,05% 30,31% 57,00% 168,96%
PI 69,15% 125,54% 26,08% 51,90% 53,40% 84,82% 100,00% 100,00% 30%
*PR 63,31% 120,69% 22,00% 38,64% 98,82% 125,93% - 68,69% 30,00%
RJ 83,08% 161,54% 42,83% 64,17% 48,30% 68,53% 49,45% 84,50% -
RN 68,67% 124,90% 14,86% 38,38% 84,19% 121,92% - - 201,67%
RO 87,17% 149,55% 17,77% 57,03% 108,54% 136,98%
RR 107,72% 159,65% 45,81% 75,67% 118,16% 162,84% - - -
*RS 70,51% 127,35% 23,57% 40,42% 131,91% 163,53% 30,70% 57,47% -
SC 117,84% 190,45% 43,04% 62,55% 188,64% 228,00% 40,80% 69,64% 30%
SE 52,96% 109,54% 17,94% 42,10% 95,99% 136,14% 4,97% 26,47% 131,71%
SP 56,35% 108,46% 27,67% 45,09% 81,99% 106,80% - - -
TO 84,86% 146,48% 26,67% 52,61% 84,06% 109,15% 58,60% 91,09% 30%
* MVA`s alteradas por este Convênio ICMS
ANEXO III
OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEL
UF Gasolina Automotiva Óleo Diesel GLP QAV
Internas Interesta-duais Internas Interesta-duais Internas Interesta-duais
Internas Interesta-duais
AC 163,48% 251,30% 36,46% 81,95% 85,90% 147,87% 45,89% 94,53%
AL 123,74% 198,32% 52,61% 83,87% 108,03% 136,40% 88,89% 127,58%
AM 63,93% 118,57% 22,24% 47,28% 86,48% 124,67% - -
AP 93,33% 157,77% 79,95% 116,81% 125,55% 156,31% 194,33% 292,44%
BA 166,72% 265,37% 86,16% 135,65% 120,39% 150,45% 84,83% 122,69%
CE 85,66% 154,33% 26,44% 52,34% 130,13% 194,60% 62,48% 116,64%
DF 68,25% 124,34% 31,09% 48,97% 73,88% 97,59% - -
ES 143,33% 233,33% 45,86% 65,75% 116,07% 160,32% 16,93% 55,91%
GO 56,46% 111,43% 17,54% 33,56% 106,72% 134,91% 40,85% 40,85%
MA 75,19% 133,59% 26,76% 52,72% 68,25% 102,72% 101,11% 142,30%
MG 125,63% 200,85% 50,97% 84,11% 88,80% 130,24% 117,89% 190,53%
*MS 96,03% 161,38% 45,36% 75,13% 138,39% 170,90% 109,09% 151,92%
MT 133,85% 189,97% 148,92% 178,91% 72,95% 180,32% 296,68% 391,88%
PA 68,00% 140,00% 37,92% 66,17% 97,38% 137,81% 217,46% 353,51%
PB 63,90% 118,53% 20,97% 45,75% 74,69% 110,47% 57,87% 90,20%
PE 84,30% 145,74% 19,34% 45,54% 92,76% 119,05% 38,88% 85,17%
PI 69,15% 125,54% 26,08% 51,90% 53,40% 84,82% 65,53% 120,70%
*PR 63,31% 120,69% 22,00% 38,64% 98,82% 125,93% 42,86% 90,48%
RJ 83,08% 161,54% 42,83% 64,17% 48,30% 68,53% 42,37% 77,96%
RN 90,00% 153,33% 37,96% 66,21% 102,61% 144,11% 37,80% 83,73%
RO 86,26% 148,35% 34,75% 62,35% 108,54% 136,92% 45,89% 94,53%
RR 156,38% 220,48% 82,26% 119,59% 172,69% 228,55% 68,16% 124,22%
*RS 70,51% 127,35% 23,57% 40,42% 131,91% 163,53% - -
SC 117,84% 190,45% 43,04% 63,87% 188,64% 236,90% 40,80% 65,12%
SE 52,96% 109,54% 17,94% 42,10% 95,99% 136,14% 19,01% 43,38%
SP 56,35% 108,46% 27,67% 45,09% 81,99% 106,80% 40,76% 87,69%
TO 84,86% 146,48% 26,67% 52,61% 84,06% 109,15% 258,06% 331,39%
* MVA`s alteradas por este Convênio ICMS
Cláusula segunda Os percentuais constantes dos Anexos I, II, III, IV, V, VI,
VII, VIII, IX e X do Convênio ICMS 140/02, de 13 de dezembro de 2002, aplicáveis
às unidades federadas indicadas, ficam alterados como segue:
ANEXO I
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
UF Gasolina Automotiva e Álcool Anidro Óleo Combustível
Internas Interestaduais Internas Interestaduais
AL 88,11% 150,81% 28,63% 54,97%
AM 19,37% 59,16% 9,62% 36,42%
AP 95,01% 160,02% 32,88% 60,10%
BA 79,13% 145,32% 10,30% 32,89%
CE 72,58% 136,41% 9,62% 32,07%
DF 64,91% 119,88% 9,94% 46,58%
ES 152,71% 246,18% - -
GO 45,95% 97,23% 54,78% 86,48%
MA 76,36% 135,14% 18,98% 32,18%
MG 169,61% 259,48% 27,02% 54,90%
MS 93,52% 158,02% 34,56% 62,12%
MT 74,26% 142,01% 129,72% 175,77%
PA 67,86% 139,80% - -
PB 64,05% 118,73% 22,69% 47,82%
PE 99,83% 166,44% 16,28% 40,10%
PI 65,38% 120,51% 11,89% 34,81%
*PR 112,15% 186,69% - 66,61%
RJ 83,37% 161,96% 0,00% 23,46%
RN 73,43% 131,24% 13,31% 36,51%
RO 85,15% 146,87% 9,62% 36,42%
*RS 58,90% 111,87% 13,05% 36,21%
SC 64,42% 119,22% 9,93% 36,81%
SE 44,32% 97,70% - -
SP 90,43% 153,90% 18,73% 44,80%
TO 82,49% 143,32% 58,60% 91,09%
AL 88,11% 150,81% 28,63% 54,97%
AM 19,37% 59,16% 9,62% 36,42%
*MVA`s alteradas por este Convênio ICMS
ANEXO II
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
UF Gasolina Automotiva Óleo Diesel GLP Óleo Combustível
Internas Interesta-duais Internas Interesta-duais Internas Interesta-duais
Internas Interesta-duais
AL 169,63% 259,51% 40,90% 69,76% 73,36% 97,00% 36,95% 65,00%
AM 325,53% 467,38% 94,33% 134,14% 137,01% 185,55% 25,99% 51,80%
AP 179,52% 272,70% 120,82% 166,05% 125,55% 156,31% 34,92% 62,55%
BA 153,16% 246,79% 23,99% 65,32% 98,35% 138,97% 31,46% 58,38%
CE 104,98% 180,79% 35,82% 63,64% 95,61% 135,68% 35,44% 63,19%
DF 132,40% 209,87% 43,78% 63,39% 73,88% 97,59% 9,94% 46,58%
ES 237,78% 362,71% 55,54% 76,75% 116,07% 160,32% - -
GO 89,28% 155,78% 23,71% 40,58% 106,72% 134,91% 28,47% 54,78%
MA 152,69% 236,92% 40,79% 69,63% 68,25% 102,72% 81,11% 141,48%
MG 169,61% 259,48% 52,76% 86,29% 73,07% 111,06% - -
*MS 175,45% 267,27% 59,16% 91,76% 138,39% 170,90% - -
MT 142,38% 215,27% 139,52% 169,71% 117,99% 138,90% 139,52% 169,71%
PA 136,60% 237,99% 35,39% 63,12% 99,33% 140,16% - -
PB 134,80% 213,07% 34,49% 62,04% 74,69% 110,47% 20,98% 45,76%
PE 166,44% 255,25% 30,08% 58,63% 92,76% 119,05% 30,31% 57,00%
PI 132,27% 209,69% 38,80% 67,23% 53,40% 84,82% 100,00% 100,00%
*PR 112,15% 186,69% 32,10% 50,12% 98,82% 125,93% - 66,61%
RJ 158,61% 269,45% 54,99% 78,15% 48,30% 68,53% 50,13% 85,34%
RN 148,38% 231,17% 39,57% 68,16% 84,19% 121,92% - -
RO 164,68% 252,91% 46,28% 76,24% 108,54% 136,98% - -
*RS 120,77% 194,36% 31,22% 49,12% 131,92% 163,55% 38,88% 67,33%
SC 249,67% 366,22% 63,30% 85,56% 188,64% 228,00% 40,80% 69,94%
SE 87,72% 157,15% 24,55% 50,06% 95,99% 136,14% 4,97% 26,47%
SP 90,43% 153,90% 36,79% 55,44% 81,99% 106,80% nihil nihil
TO 159,75% 246,34% 38,70% 67,10% 84,06% 109,15% 60,07% 92,85%
* MVA`s alteradas por este Convênio ICMS
ANEXO III
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
UF Gasolina Automotiva e Álcool Anidro Óleo Combustível
Internas Interestaduais Internas Interestaduais
AL 68,27% 124,35% 32,42% 59,55%
AM 17,80% 57,06% 9,62% 36,42%
AP 74,47% 132,63% 38,62% 67,01%
BA 61,48% 121,21% 13,36% 36,58%
CE 57,07% 115,16% 13,11% 36,28%
DF 52,19% 102,93% 9,94% 46,58%
ES 146,82% 238,11% - -
GO 44,04% 94,65% 74,19% 109,87%
MA 58,12% 110,83% 3,06% 37,41%
MG 139,25% 219,00% 30,55% 59,20%
MS 77,17% 136,22% 34,99% 62,63%
MT 69,67% 162,03% 138,44% 179,76%
PA 54,53% 120,76% - -
PB 47,98% 97,31% 27,91% 54,11%
PE 73,22% 130,95% 17,85% 41,99%
PI 53,06% 104,07% 14,99% 38,54%
*PR 105,35% 177,50% - 68,65%
RJ 68,36% 140,51% - 25,76%
RN 55,92% 107,90% 18,44% 42,70%
RO 68,24% 124,33% 15,01% 38,57%
RR 77,47% 136,63% 15,01% 38,57%
*RS 55,22% 106,96% - -
SC 64,42% 119,22% 9,93% 36,81%
SE 42,28% 94,90% - -
SP 87,74% 150,31% 19,11% 45,25%
TO 67,07% 122,76% 58,63% 91,12%
*MVA`s alteradas por este Convênio ICMS
ANEXO IV
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
UF Gasolina Automotiva Óleo Diesel GLP Óleo Combustível
Internas Interesta-duais Internas Interesta-duais Internas Interesta-duais
Internas Interesta-duais
AL 133,65% 211,53% 49,77% 80,45% 76,74% 100,84% 41,32% 70,26%
AM 167,63% 256,84% 69,12% 103,76% 103,49% 145,17% 21,92% 46,89%
AP 142,26% 223,02% 111,92% 155,33% 126,27% 157,12% 39,30% 67,83%
BA 124,38% 207,37% 35,05% 80,06% 110,51% 153,62% 33,62% 60,99%
CE 101,97% 176,67% 46,99% 77,09% 110,06% 153,09% 38,84% 67,28%
DF 110,84% 181,13% 52,84% 73,68% 79,86% 104,39% 9,94% 46,58%
ES 229,38% 351,20% 67,96% 90,87% 167,68% 222,51% - -
GO 86,70% 152,30% 31,40% 49,31% 147,63% 181,40% 44,58% 74,19%
MA 119,54% 192,71% 49,28% 79,85% 74,15% 109,82% 86,59% 148,79%
MG 139,25% 219,00% 64,47% 100,57% 76,91% 115,75% - -
*MS 145,65% 227,54% 71,18% 106,24% 139,72% 172,41% - -
MT 133,85% 189,97% 149,49% 179,55% 167,35% 187,72% 149,49 179,55%
PA 114,40% 206,29% 43,56% 72,97% 111,02% 154,24% - -
PB 105,38% 173,85% 42,46% 71,64% 78,33% 114,85% 25,02% 50,62%
PE 130,95% 207,94% 40,85% 71,77% 93,00% 119,32% 30,65% 57,41%
PI 111,97% 182,63% 48,48% 78,89% 59,44% 92,10% 100,00% 100,00%
*PR 105,35% 177,50% 42,24% 61,64% 137,52% 170,13% - 68,65%
RJ 133,65% 233,79% 66,84% 91,77% 54,72% 75,82% 56,50% 93,21%
RN 116,45% 188,60% 47,69% 77,95% 86,62% 124,84% - -
RO 133,41% 211,22% 58,68% 91,18% 109,02% 137,52% - -
*RS 113,68% 184,90% 44,06% 63,71% 131,92% 163,55% 36,71% 64,71%
SC 172,98% 263,97% 66,77% 89,51% 197,39% 237,94% - -
SE 84,96% 153,37% 32,85% 60,06% 134,08% 182,02% 18,13% 42,33%
SP 87,74% 150,31% 48,60% 68,87% 142,73% 175,83% nihil nihil
TO 131,65% 208,87% 49,17% 79,72% 88,88% 114,64% 65,90% 99,87%
* MVA`s alteradas por este Convênio ICMS
ANEXO V
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
UF Gasolina Automotiva e Álcool Anidro Óleo Combustível
Internas Interestaduais Internas Interestaduais
AL 135,72% 214,30% 34,55% 62,10%
AM 17,80% 57,06% 9,62% 36,42%
AP 144,38% 225,83% 38,99% 67,46%
BA 106,03% 174,71% 37,50% 65,67%
CE 117,78% 198,33% 14,66% 38,15%
DF 106,66% 175,54% 9,94% 46,58%
ES 282,38% 423,81% - -
GO 79,94% 143,17% 74,19% 109,87%
MA 121,00% 194,67% 90,37% 153,83%
MG 237,85% 350,47% 32,94% 62,12%
MS 142,50% 223,34% 40,75% 69,57%
MT 191,54% 284,88% 150,43% 198,99%
PA 114,22% 206,03% - -
PB 105,57% 174,10% 28,34% 54,62%
PE 150,41% 233,88% 21,63% 46,54%
PI 107,25% 176,33% 17,04% 41,01%
*PR 166,76% 260,49% - 74,28%
RJ 134,02% 234,32% 0,00% 29,29%
RN 117,33% 189,78% 18,52% 42,79%
RO 132,02% 209,36% 0,00% 0,00%
*RS 99,13% 165,50% 18,25% 42,48%
SC 66,61% 122,15% 9,93% 36,81%
SE 81,31% 148,37% - -
SP 139,12% 218,83% 24,26% 51,54%
TO 128,68% 204,91% 65,90% 99,88%
* MVA`s alteradas por este Convênio ICMS
ANEXO VI
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
UF Gasolina Automotiva Óleo Diesel GLP Óleo Combustível
Internas Interesta-duais Internas Interesta-duais Internas Interesta-duais
Internas Interesta-duais
AL 237,89% 350,52% 65,93% 99,92% 107,28% 135,54% 43,25% 72,59%
AM 239,58% 352,77% 65,02% 98,82% 95,82% 136,01% 20,45% 45,12%
AP 250,28% 367,04% 160,05% 213,31% 169,68% 206,46% 41,13% 70,03%
BA 219,45% 337,61% 48,83% 98,44% 139,98% 189,14% 37,50% 65,67%
CE 160,07% 256,27% 59,95% 92,71% 136,68% 185,15% 41,67% 70,69%
DF 191,23% 288,31% 67,63% 90,49% 107,90% 136,25% 9,94% 46,58%
ES 429,96% 625,97% 80,93% 105,60% 167,68% 222,51% - -
GO 135,41% 218,12% 39,16% 58,13% 147,63% 181,40% 44,58% 74,19%
MA 216,65% 322,21% 65,80% 99,76% 103,57% 145,27% 90,37% 153,83%
MG 237,85% 350,47% 80,28% 119,86% 109,93% 156,01% - -
*MS 245,18% 360,24% 87,44% 125,83% 185,03% 223,90% - -
MT 311,77% 410,59% 162,12% 193,70% 210,33% 235,23% 162,12% 193,70%
PA 201,95% 331,35% 59,44% 92,10% 141,18% 190,57% - -
PB 194,24% 292,32% 58,38% 90,82% 111,36% 154,65% 26,55% 52,46%
PE 233,88% 345,18% 53,52% 87,22% 130,48% 161,91% 36,30% 64,22%
PI 191,06% 288,08% 63,46% 96,94% 85,60% 123,62% 100,00% 100,00%
*PR 166,76% 260,49% 54,02% 75,02% 137,72% 170,13% - 74,28%
RJ 230,04% 371,49% 81,04% 108,10% 77,32% 101,50% 57,21% 94,09%
RN 211,25% 315,00% 64,37% 98,03% 122,86% 168,50% - -
RO 231,68% 342,24% 72,27% 107,55% 149,34% 183,34% -
*RS 176,65% 268,87% 52,99% 73,85% 177,28% 215,09% 45,27% 75,03%
SC 338,18% 484,24% 90,38% 116,34% 245,11% 292,17% 47,28% 77,44%
SE 138,31% 226,45% 41,29% 70,23% 134,08% 182,02% 18,13% 42,33%
SP 139,12% 218,83% 61,09% 83,06% 142,73% 175,83% nihil nihil
TO 225,51% 334,01% 63,33% 96,79% 120,07% 150,08% 67,43% 101,72%
* MVA`s alteradas por este Convênio ICMS
ANEXO VII
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
UF Gasolina Automotiva Óleo Diesel GLP QAV
Internas Interesta-duais Internas Interesta-duais Internas Interesta-duais
Internas Interesta-duais
AL 223,56% 331,41% 69,07% 103,70% 108,03% 136,40% 99,27% 140,09%
AM 431,92% 609,22% 147,49% 198,18% 137,01% 185,55% 152,00% 236,01%
AP 179,52% 272,70% 120,82% 166,05% 125,55% 156,31% 205,32% 307,09%
BA 550,71% 791,38% 215,02% 279,54% 356,50% 418,81% 84,33% 122,69%
CE 133,64% 220,06% 52,41% 83,63% 95,61% 135,68% 30,00% 73,33%
DF 132,40% 209,87% 43,78% 63,39% 73,88% 97,59% - -
ES 237,78% 362,71% 55,54% 76,75% 116,07% 160,32% 16,93% 55,91%
GO 86,70% 152,30% 31,40% 49,31% 147,63% 181,40% 50,26% 50,26%
MA 152,69% 236,92% 40,79% 69,63% 68,25% 102,72% 112,00% 155,42%
MG 194,12% 292,16% 65,49% 101,81% 88,80% 130,24% 122,59% 196,79%
*MS 175,45% 267,27% 59,16% 91,76% 138,39% 170,90% 110,84% 154,03%
MT 142,38% 215,27% 139,52% 169,71% 117,99% 138,90% 294,39% 393,88%
PA 136,60% 237,99% 35,39% 63,12% 99,33% 140,16% - -
PB 134,80% 213,07% 34,49% 62,04% 74,69% 110,47% 68,35% 102,83%
PE 166,44% 255,25% 30,08% 58,63% 92,76% 119,05% 41,72% 88,95%
PI 132,27% 209,69% 38,80% 67,23% 53,40% 84,82% 72,52% 130,03%
*PR 112,15% 186,69% 32,10% 50,12% 98,82% 125,93% 39,17% 85,73%
RJ 158,61% 269,45% 54,99% 78,15% 48,30% 68,53% 45,69% 82,11%
RN 173,21% 264,29% 53,53% 84,98% 102,61% 144,11% 40,88% 87,84%
RO 164,68% 252,91% 46,28% 76,24% 108,54% 136,98% - -
*RS 120,77% 194,36% 31,22% 49,12% 131,92% 163,55% - -
SC 249,67% 366,22% 63,30% 85,56% 186,64% 228,00% - -
SE 87,72% 157,15% 24,55% 50,06% 95,99% 136,14% 19,01% 43,38%
SP 90,43% 153,90% 36,79% 55,44% 81,99% 106,80% 47,69% 96,92%
TO 159,75% 246,34% 38,70% 67,10% 84,06% 109,15% 276,91% 354,11%
* MVAs alteradas por este Convênio ICMS
ANEXO VIII
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
UF Gasolina Automotiva Óleo Diesel GLP QAV
Internas Interesta-duais Internas Interesta-duais Internas Interesta-duais
Internas Interesta-duais
AL 180,37% 273,83% 55,95% 87,89% 74,46% 98,25% 53,18% 84,55%
AM 234,54% 346,05% 115,38% 159,49% 103,49% 145,17% 141,74% 222,33%
AP 142,26% 223,02% 111,92% 155,33% 126,27% 157,12% 209,39% 312,51%
BA 230,51% 352,76% 152,45% 204,15% 356,55% 418,81% 84,83% 122,69%
CE 129,74% 214,71% 63,32% 96,77% 110,06% 153,09% 33,41% 77,88%
DF 110,84% 181,13% 52,84% 73,68% 79,86% 104,39% - -
ES 229,38% 351,20% 67,96% 90,87% 167,68% 222,51% 24,72% 66,30%
GO 86,70% 152,30% 31,40% 49,31% 147,63% 181,40% 50,26% 50,26%
MA 119,54% 192,71% 49,28% 79,85% 74,15% 109,82% 110,36% 153,45%
MG 161,00% 248,00% 78,17% 117,28% 93,00% 135,36% 129,04% 205,39%
*MS 145,65% 227,54% 71,18% 106,24% 139,72% 172,41% 118,71% 163,50%
MT 133,85% 189,97% 149,49% 179,55% 166,35% 187,72% 296,68% 391,88%
PA 114,40% 206,29% 43,56% 72,97% 111,02% 154,24% - -
PB 105,38% 173,85% 42,46% 71,64% 78,33% 114,85% 65,13% 98,95%
PE 130,95% 207,94% 40,85% 71,77% 93,00% 119,32% 45,98% 94,64%
PI 111,97% 182,63% 48,48% 78,89% 59,44% 92,10% 73,99% 131,99%
*PR 105,35% 177,50% 42,24% 61,64% 137,72% 170,13% 42,23% 84,75%
RJ 133,65% 233,79% 66,84% 91,77% 54,72% 75,82% 49,18% 86,47%
RN 138,09% 217,46% 62,46% 95,74% 105,29% 147,33% 44,84% 93,13%
RO 133,41% 211,22% 58,68% 91,18% 109,02% 137,52% - -
*RS 113,68% 184,90% 44,06% 63,71% 131,92% 163,55% - -
SC 172,98% 263,97% 66,77% 89,51% 197,39% 237,94% - -
SE 84,96% 153,37% 32,85% 60,06% 134,08% 182,02% 25,95% 51,75%
SP 87,74% 150,31% 48,60% 68,87% 142,73% 175,83% 47,97% 97,29%
TO 131,65% 208,87% 49,17% 79,72% 88,88% 114,64% 274,53% 351,24%
* MVAs alteradas por este Convênio ICMS
ANEXO IX
OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
UF Gasolina Automotiva Óleo Diesel GLP QAV
Internas Interesta-duais Internas Interesta-duais Internas Interesta-duais
Internas Interesta-duais
AL 305,46% 440,62% 99,11% 139,89% 148,73% 182,65% 108,44% 151,13%
AM 324,47% 465,96% 110,15% 153,20% 95,89% 136,01% 139,74% 219,65%
AP 250,28% 367,04% 160,05% 213,31% 169,68% 206,46% 220,93% 327,91%
BA 268,67% 405,03% 140,31% 189,53% 224,97% 269,29% 84,83% 122,69%
CE 208,02% 321,94% 79,48% 116,25% 136,68% 185,15% 36,65% 82,20%
DF 191,23% 288,31% 67,63% 90,49% 107,90% 136,25% - -
ES 429,96% 625,97% 80,93% 105,60% 167,68% 222,51% 24,72% 66,30%
GO 135,41% 218,12% 39,16% 58,13% 147,63% 181,40% 50,26% 50,26%
MA 216,65% 322,21% 65,80% 99,76% 103,57% 145,27% 121,75% 167,17%
MG 268,57% 391,42% 95,31% 138,18% 129,02% 179,29% 133,98% 211,97%
*MS 245,18% 360,24% 87,44% 125,83% 185,03% 223,90% 120,54% 165,71%
MT 311,77% 410,59% 162,12% 193,70% 210,33% 235,23% 162,12% 193,70%
PA 201,95% 331,35% 59,44% 92,10% 141,18% 190,57% - -
PB 194,24% 292,32% 58,38% 90,82% 111,36% 154,65% 76,10% 112,16%
PE 233,88% 345,18% 53,52% 87,22% 130,48% 161,91% 48,97% 98,62%
PI 191,06% 288,08% 63,46% 96,94% 85,60% 123,62% 81,35% 141,80%
*PR 166,76% 260,49% 54,02% 75,02% 137,72% 170,13% 45,73% 94,84%
RJ 230,04% 371,49% 81,04% 108,10% 77,32% 101,50% 52,6% 90,82%
RN 242,37% 356,50% 80,80% 117,84% 145,14% 195,35% 48,09% 97,45%
RO 231,68% 342,24% 72,27% 107,55% 149,34% 183,34% - -
*RS 176,65% 268,87% 52,99% 73,85% 177,28% 215,09% - -
SC 338,18% 484,24% 90,38% 116,34% 245,11% 292,17% - -
SE 138,31% 226,45% 41,29% 70,23% 134,08% 182,02% 25,95% 51,75%
SP 139,12% 218,83% 61,09% 83,06% 142,73% 175,83% 55,25% 107,00%
TO 225,51% 334,01% 63,33% 96,79% 120,07% 150,08% 294,25% 375,00%
* MVA`s alteradas por este Convênio ICMS
ANEXO X
OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS DE COMBUSTÍVEIS
UF Álcool hidratado
Internas Interestaduais
7% 12%
AL 34,47% 71,86% 62,62%
AM 22,61% 51,16% 49,88%
AP 25,32% 60,16% 51,55%
BA 37,97% 81,77% 72,00%
CE 46,15% 86,79% 76,75%
DF 47,08% 87,97% 77,87%
ES 61,38% 112,61% 101,18%
GO 23,92% 60,78% 52,14%
MA 25,22% 60,04% 51,43%
MG 134,02% - 183,01%
MS 177,18% 254,25% 235,21%
MT 170,35% 257,18% 257,18%
PA 31,53% 81,70% 71,93%
PB 25,76% 60,73% 52,09%
PE 48,55% 89,85% 79,64%
PI 58,81% 102,97% 92,06%
PR 50,86% - 61,89%
RJ 46,36% 105,51% 94,46%
RN 43,69% 83,65% 73,77%
*RS 44,36% 84,50% 74,58%
SC 34,98% - 67,38%
SE 19,54% 57,49% 49,02%
SP 36,17% - 64,67%
TO 86,48% 138,34% 125,52%
* MVA`s alteradas por este Convênio ICMS
Cláusula terceira Ficam convalidados, até a data da entrada em vigor deste
convênio, os procedimentos adotados desde 9 de julho de 2007 pelo Estado do
Paraná e desde 1º de julho de 2007, pelo Estado do Rio Grande do Sul, no tocante
às margens de valor agregado.
Cláusula quarta Este convênio entra em vigor na data de sua publicação no Diário
Oficial da União.
Presidente do CONFAZ - Bernard Appy p/ Guido Mantega; Acre - Mâncio Lima
Cordeiro; Alagoas - Maria Fernanda Quintella Brandão Vilela; Amapá - João
Bittencourt da Silva p/ Joel Nogueira Rodrigues; Amazonas - Thomaz Afonso
Queiroz Nogueira p/ Isper Abrahim Lima; Bahia - Carlos Martins Marques de
Santana; Ceará - Carlos Mauro Benevides Filho; Distrito Federal - Luiz Tacca
Junior; Espírito Santo - José Teófilo Oliveira; Goiás - Lourdes Augusta de
Almeida Nobre e Silva p/ Jorcelino José Braga; Maranhão - José de Jesus do
Rosário Azzolini; Mato Grosso - Waldir Júlio Teis; Mato Grosso do Sul - Miguel
Antônio Marcon p/ Mário Sérgio Maciel Lorenzetto; Minas Gerais - Simão Cirineu
Dias; Pará - José Raimundo Barreto Trindade; Paraíba - Milton Gomes Soares;
Paraná - Heron Arzua; Pernambuco - Alberto Rodrigues Arraes p/ Djalmo de
Oliveira Leão; Piauí - Antônio Rodrigues de Sousa Neto; Rio de Janeiro - Renato
Augusto Zagallo Villela dos Santos p/ Joaquim Vieira Ferreira Levy; Rio Grande
do Norte - João Batista Soares de Lima; Rio Grande do Sul - Júlio César
Grazziotin p/ Aod Cunha de Moraes Junior; Rondônia - José Genaro de Andrade;
Roraima - Antônio Leocádio Vasconcelos Filho; Santa Catarina - Pedro Mendes; São
Paulo - Mauro Ricardo Machado Costa; Sergipe - Fernando Monteiro Marcelino p/
Nilson Nascimento Lima; Tocantins - Dorival Roriz Guedes Coelho