ATO COTEPE/MVA - CONFAZ Nº 2 DE 15 DE AGOSTO DE 2008
Altera as Tabelas II, III, V, VII, IX, X, XI e XII, anexas ao ATO COTEPE/ICMS
21/08, que divulga as margens de valor agregado a que se refere a cláusula
oitava do Convênio ICMS 110/07, que dispõe sobre o regime de substituição
tributária nas operações com combustíveis e lubrificantes, derivados ou não de
petróleo, e com outros produtos.
(DOU - 18/8/2008)
O Secretário Executivo do Conselho Nacional de Política Fazendária - CONFAZ, no
uso de suas atribuições e considerando o disposto na cláusula oitava do Convênio
ICMS 110/07, de 28 de setembro de 2007, torna público que as unidades federadas,
a partir de 16 de agosto de 2008, adotarão as seguintes margens de valor
agregado, em relação às Tabelas II, III, V, VII, IX, X, XI e XII de que tratam
os incisos II, III, V, VII, IX, X, XI e XII do Ato COTEPE/ICMS Nº 21/08, de 25
de junho de 2008.
TABELA II - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
UF GasolinaAutomotiva ÓleoDiesel 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 83,73% 151,68% 18,52% 42,80% 100,53% 141,60% 24,46% 49,95% 131,71 -
AM 63,93% 118,57% 22,24% 47,28% 86,48% 124,67% - - 30% -
AP 68,68% 124,91% 19,25% 43,68% 72,80% 96,36% 50,14% 80,90% 30% -
BA 78,60% 144,66% 27,84% 50,40% 98,32% 138,97% 31,46% 58,38% 203,53% -
*CE 69,94% 132,80% 15,58% 39,26% 95,61% 135,68% 29,76% 56,34% 160,63% -
DF 59,19% 112,25% 12,23% 27,54% 73,88% 97,59% 9,94% 46,59% 30% -
ES 89,02% 158,93% 23,13% 39,92% 54,75% 86,45% - - 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 67,81% 123,74% 26,18% 43,38% 99,26% 143,00% 31,37% 60,21% 207,40% -
MS 96,03% 161,38% 45,36% 75,13% 138,39% 170,90% 81,47% 118,64% 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 57,28% 109,71% 15,32% 38,94% 89,07% 127,80% - - 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 69,77% 126,35% 20,13% 44,74% 85,15% 110,40% 31,35% 58,25% 31,35% 58,25%
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% 30,70% 57,47% - -
SC 65,84% 121,12% 18,12% 34,23% 134,96% 167,00% 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 72,85% 130,47% 16,38% 32,25% 74,75% 98,58% 21,67% 46,59% 30% -
* MVA´s alteradas por este Ato COTEPE/MVA
TABELA 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 83,73% 151,68% 18,52% 42,80% 100,53% 141,60% 12,40% 35,42%
AM 63,93% 118,57% 22,24% 47,28% 86,48% 124,67% - -
AP 68,68% 124,91% 19,25% 43,68% 72,80% 96,36% 103,59% 171,46%
BA 166,72% 265,37% 86,16% 135,65% 120,39% 150,45% 84,83% 122,69%
*CE 88,82% 158,66% 28,43% 54,73% 130,13% 194,60% 62,48% 116,64%
DF 59,19% 112,25% 12,23% 27,54% 73,88% 97,59% - -
ES 89,02% 158,93% 23,13% 39,92% 54,75% 86,45% 29,84% 73,12%
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 67,81% 123,74% 26,18% 43,38% 99,26% 143,00% 30,81% 74,41%
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 57,28% 109,71% 15,32% 38,94% 89,07% 127,80% 88,47% 151,30%
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 89,60% 152,79% 30,79% 57,58% 104,66% 146,58% 51,21% 82,19%
RO 69,77% 126,35% 20,13% 44,74% 85,15% 110,40% 39,96% 86,62%
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 65,84% 121,12% 18,12% 34,23% 134,96% 167,00% - -
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 72,85% 130,47% 16,38% 32,25% 74,75% 98,58% 72,85% 130,47%
* MVA´s alteradas por este Ato COTEPE/MVA
TABELA V - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
UF Gasolina Automotiva Óleo Diesel GLP Óleo Combustível
Internas Interestaduais Internas Interestaduais Internas Interestaduais Internas
Interestaduais
AL 108,40% 185,47% 21,26% 46,10% 100,53% 141,60% 24,46% 49,95%
AM 325,53% 467,38% 94,33% 134,14% 137,01% 185,55% 25,99% 51,80%
AP 90,99% 154,65% 21,69% 46,62% 72,80% 96,36% 50,14% 80,90%
BA 133,05% 219,25% 23,99% 65,32% 98,35% 138,97% 31,46% 58,38%
*CE 108,21% 185,22% 17,99% 42,15% 95,61% 135,68% 35,44% 63,19%
DF 79,33% 139,11% 14,48% 30,09% 73,88% 97,59% 9,94% 46,59%
ES 118,19% 198,90% 25,69% 42,83% 54,75% 86,45% - -
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 89,73% 152,98% 28,93% 46,51% 99,26% 143,00% 31,37% 60,21%
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% 81,47% 118,64%
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 76,51% 135,34% 17,68% 41,78% 89,07% 127,80% - -
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 93,80% 158,40% 20,24% 44,87% 84,20% 121,92% - -
RO 92,08% 156,11% 22,57% 47,68% 85,15% 110,40% 31,35% 58,25%
RS 90,91% 154,55% 25,11% 42,17% 128,98% 160,20% 30,70% 57,47%
SC 87,63% 150,18% 20,47% 36,90% 134,96% 167,00% 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 94,73% 159,64% 18,72% 34,91% 74,75% 98,58% 21,67% 46,59%
* MVA´s alteradas por este Ato COTEPE/MVA
TABELA VII - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
UF Gasolina Automotiva Óleo Diesel GLP Óleo Combustível
Internas Interestaduais Internas Interestaduais Internas Interestaduais Internas
Interestaduais
AL 121,90% 203,97% 33,39% 60,71% 139,49% 188,54% 40,07% 68,76%
AM 167,63% 256,84% 69,12% 103,76% 103,49% 145,17% 21,92% 46,89%
AP 103,16% 170,88% 32,34% 59,45% 96,27% 123,04% 68,98% 103,59%
BA 125,37% 208,73% 35,05% 80,06% 110,51% 153,62% 33,62% 60,99%
*CE 105,17% 181,06% 28,50% 54,82% 110,06% 153,09% 38,84% 67,28%
DF 90,25% 153,66% 24,28% 41,23% 97,16% 124,05% 25,41% 67,21%
ES 134,61% 221,38% 36,86% 55,52% 76,62% 112,79% - -
GO 86,70% 152,30% 31,40% 49,31% 147,63% 181,40% 44,58% 74,19%
MA 11 9 , 5 4 % 192,71% 49,28% 79,85% 74,15% 109,82% 86,59% 148,79%
MG 101,68% 168,91% 41,04% 60,27% 136,47% 188,37% 48,07% 80,58%
MS 145,65% 227,54% 71,18% 106,24% 139,72% 172,41% 84,40% 122,17%
MT 133,85% 189,97% 149,49% 179,55% 167,35% 187,72% 149,49 179,55%
PA 11 4 , 4 0 % 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 86,86% 149,15% 27,96% 54,17% 118,02% 162,67% - -
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 106,51% 175,35% 31,34% 58,24% 119,98% 165,04% - -
RO 104,26% 172,34% 33,22% 60,51% 113,84% 143,00% 47,82% 78,10%
RS 102,98% 170,64% 35,59% 54,08% 173,80% 211,13% 47,09% 77,22%
SC 99,52% 166,02% 30,66% 48,48% 178,76% 216,77% - -
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 106,58% 175,44% 28,88% 46,45% 98,15% 125,17% 36,93% 64,97%
* MVA´s alteradas por este Ato COTEPE/MVA
TABELA IX - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
UF Gasolina Automotiva Óleo Diesel GLP Óleo Combustível
Internas Interestaduais Internas Interestaduais Internas Interestaduais Internas
Interestaduais
AL 158,92% 254,68% 36,87% 64,91% 139,49% 188,54% 40,07% 68,76%
AM 239,58% 352,77% 65,02% 98,82% 95,82% 136,01% 20,45% 45,12%
AP 136,42% 215,22% 35,35% 63,08% 96,27% 123,04% 68,98% 103,59%
BA 194,08% 302,85% 48,83% 98,44% 139,98% 189,14% 37,50% 65,67%
*CE 163,68% 261,20% 31,48% 58,41% 136,68% 185,15% 41,67% 70,69%
DF 119,74% 192,99% 27,05% 44,37% 97,16% 124,05% 25,41% 67,21%
ES 181,29% 285,33% 40,02% 59,12% 76,62% 112,79% - -
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 134,22% 212,29% 44,48% 64,19% 136,47% 188,37% 48,07% 80,58%
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 114,64% 186,19% 30,87% 57,68% 118,02% 162,67% - -
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 141,44% 221,92% 34,50% 62,04% 119,98% 165,04% - -
RO 137,45% 216,60% 36,23% 64,13% 113,84% 143,00% 47,82% 78,10%
RS 135,88% 214,50% 38,54% 57,44% 173,80% 211,13% 47,09% 77,22%
SC 131,93% 209,24% 33,54% 51,75% 178,76% 216,77% 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 138,61% 218,14% 31,75% 49,71% 98,15% 125,17% 36,93% 64,97%
* MVA´s alteradas por este Ato COTEPE/MVA
TABELA X - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
UF Gasolina Automotiva Óleo Diesel GLP QAV
Internas Interestaduais Internas Interestaduais Internas Interestaduais Internas
Interestaduais
AL 108,40% 185,47% 21,26% 46,10% 100,53% 141,60% 12,40% 35,42%
AM 431,92% 609,22% 147,49% 198,18% 137,01% 185,55% 152,00% 236,01%
AP 90,99% 154,65% 21,69% 46,62% 72,80% 96,36% 103,59% 171,46%
BA 550,71% 791,38% 215,02% 279,54% 356,50% 418,81% 84,33% 122,69%
*CE 137,28% 225,04% 31,40% 58,31% 95,61% 135,68% 30,00% 73,33%
DF 79,33% 139,11% 14,48% 30,09% 73,88% 97,59% - -
ES 118,19% 198,90% 25,69% 42,83% 54,75% 86,45% 29,84% 73,12%
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 89,73% 152,98% 28,93% 46,51% 99,26% 143,00% 30,81% 74,41%
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 76,51% 135,34% 17,68% 41,78% 89,07% 127,80% 88,47% 151,30%
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 118,64% 191,51% 33,92% 61,35% 104,66% 146,58% 51,21% 82,19%
RO 92,08% 156,11% 22,57% 47,68% 85,15% 110,40% 39,96% 86,62%
RS 90,91% 154,55% 25,11% 42,17% 128,98% 160,20% - -
SC 87,63% 150,18% 20,47% 36,90% 134,96% 167,00% - -
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 94,73% 159,64% 18,72% 34,91% 74,75% 98,58% 276,91% 354,11%
* MVA´s alteradas por este Ato COTEPE/MVA
TABELA XI - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
UF Gasolina Automotiva Óleo Diesel GLP QAV
Internas Interestaduais Internas Interestaduais Internas Interestaduais Internas
Interestaduais
AL 121,90% 203,97% 33,39% 60,71% 139,49% 188,54% 18,64% 42,94%
AM 234,54% 346,05% 115,38% 159,49% 103,49% 145,17% 141,74% 222,33%
AP 103,16% 170,88% 32,34% 59,45% 96,27% 123,04% 112,41% 183,22%
BA 230,51% 352,76% 152,45% 204,15% 356,55% 418,81% 84,83% 122,69%
*CE 133,34% 219,65% 44,58% 74,19% 110,06% 153,09% 33,41% 77,88%
DF 90,25% 153,66% 24,28% 41,23% 97,16% 124,05% - -
ES 134,61% 221,38% 36,86% 55,52% 76,62% 112,79% 38,43% 84,58%
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 101,68% 168,91% 41,04% 60,27% 136,47% 188,37% 38,28% 84,37%
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 86,86% 149,15% 27,96% 54,17% 118,02% 162,67% 103,02% 170,70%
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 134,95% 213,27% 47,83% 78,11% 149,82% 200,99% 61,46% 94,54%
RO 104,26% 172,34% 33,22% 60,51% 113,84% 143,00% 47,35% 96,47%
RS 102,98% 170,64% 35,59% 54,08% 173,80% 211,13% - -
SC 99,52% 166,02% 30,66% 48,48% 178,76% 216,77% - -
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 106,58% 175,44% 28,88% 46,45% 98,15% 125,17% 274,53% 351,24%
* MVA´s alteradas por este Ato COTEPE/MVA
TABELA XII - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS
UF Gasolina Automotiva Óleo Diesel GLP QAV
Internas Interestaduais Internas Interestaduais Internas Interestaduais Internas
Interestaduais
AL 158,92% 254,68% 36,87% 64,91% 139,49% 188,54% 18,64% 42,94%
AM 324,47% 465,96% 110,15% 153,20% 95,89% 136,01% 139,74% 219,65%
AP 136,42% 215,22% 35,35% 63,08% 96,27% 123,04% 112,41% 183,22%
BA 268,67% 405,03% 140,31% 189,53% 224,97% 269,29% 84,83% 122,69%
*CE 212,10% 327,54% 48,36% 78,74% 136,68% 185,15% 36,65% 82,20%
DF 119,74% 192,99% 27,05% 44,37% 97,16% 124,05% - -
ES 181,29% 285,33% 40,02% 59,12% 76,62% 112,79% 38,43% 84,58%
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 134,22% 212,29% 44,48% 64,19% 136,47% 188,37% 38,28% 84,37%
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 114,64% 186,19% 30,87% 57,68% 118,02% 162,67% 103,02% 170,70%
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 181,24% 274,99% 51,84% 82,94% 149,82% 200,99% 61,46% 94,54%
RO 137,45% 216,60% 36,23% 64,13% 113,84% 143,00% 47,35% 96,47%
RS 135,88% 214,50% 38,54% 57,44% 173,80% 211,13% - -
SC 131,93% 209,24% 33,54% 51,75% 178,76% 216,77% - -
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 138,61% 218,14% 31,75% 49,71% 98,15% 125,17% 294,25% 375,00%
* MVA´s alteradas por este Ato COTEPE/MVA
MANUEL DOS ANJOS MARQUES TEIXEIRA