<!ELABORAÇÃO: Equipe Técnica da "AFISCOM">

ATO COTEPE/ICMS Nº 42, DE 20-09-13 – DOU 14-07-17 - Rep. 31-08-17(*)

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.

REVOGADA PELO ATO COTEPE/ICMS 61/19, VIGORANDO DATA DA SUA PUBLICAÇÃO NO DIÁRIO OFICIAL DA UNIÃO, PRODUZINDO EFEITOS A PARTIR:
I - DE 1º DE MARÇO DE 2020, EM RELAÇÃO AO ART. 5º;
II - DE 16 FEVEREIRO DE 2020, QUANTO AOS DEMAIS DISPOSITIVOS.

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 154ª reunião ordinária, realizada nos dias 18 a 20 de setembro de 2013, em Brasília, DF, com base no Convênio ICMS 110/07, de 28 de setembro de 2007, especialmente em sua cláusula oitava, decidiu:

Artigo 1º - Nos termos da cláusula oitava do Convênio ICMS 110/07, de 28 de setembro de 2007, as unidades federadas adotarão como margem de valor agregado:
I - quanto a combustíveis derivados ou não de petróleo, na hipótese em que o sujeito passivo por substituição seja:
a) distribuidora de combustíveis e demais remetentes de outras unidades da Federação, os percentuais constantes nos seguintes anexos: 1. Anexo I, em relação aos produtos nele indicados, nas situações não abrangidas pelos itens 2 a 5 desta alínea;
2. Anexo IV, em relação aos produtos nele indicados, se o produtor nacional de combustíveis realizar operações sem computar no respectivo preço o valor da CIDE;
3. Anexo VI, em relação aos produtos nele indicados, se o produtor nacional de combustíveis realizar operações sem computar no respectivo preço os valores da Contribuição para o PIS/PASEP e da COFINS;
4.Anexo VIII, em relação aos produtos nele indicados, se o produtor nacional de combustíveis realizar operações sem computar no respectivo preço os valores da Contribuição para o PIS/PASEP, da COFINS e da CIDE;
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;
b) produtor nacional de combustíveis, os percentuais constantes nos seguintes anexos:
1. Anexo II, em relação aos produtos nele indicados, nas situações não abrangidas pelos itens 2 a 4 desta alínea;
2. Anexo V, em relação aos produtos nele indicados, se o produtor nacional de combustíveis realizar operações sem computar no respectivo preço o valor da CIDE;
3. Anexo VII, em relação aos produtos nele indicados, se o produtor nacional de combustíveis realizar operações sem computar no respectivo preço os valores da Contribuição para o PIS/PASEP e da COFINS;
4. Anexo IX, em relação aos produtos nele indicados, se o produtor nacional de combustíveis realizar operações sem computar no respectivo preço o valor das contribuições para o PIS/PASEP, da COFINS e da CIDE;
c) importador de combustíveis, os percentuais constantes nos seguintes anexos:
1. Anexo III, em relação aos produtos nele indicados, nas situações não abrangidas pelos itens 2 a 4 desta alínea;
2. Anexo X, em relação aos produtos nele indicados, se o importador realizar operações de importação com a exigibilidade suspensa ou sem pagamento do valor da CIDE;
3. Anexo XI, em relação aos produtos nele indicados, se o importador realizar operações de importação com a exigibilidade suspensa ou sem pagamento da Contribuição para o PIS/PASEP e da COFINS;
4. Anexo XII, em relação aos produtos nele indicados, se o importador realizar operações de importação com a exigibilidade suspensa ou sem pagamento da Contribuição para o PIS/PASEP, da COFINS e da CIDE;
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.

Artigo 2º - Fica revogado o ATO COTEPE/ICMS 21/08, de 25 de junho de 2008.

Artigo 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.
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 Inter-estaduais Internas Inter-estaduais Internas Interestaduais Internas Inter-estaduais Internas Inter-estaduais

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 32,82% 73,44% 33,66% 78,98% 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 93,49% 157,14% 93,49% 157,14% 20,67% 29,76% 37,13% 25,70% 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 Inter-esta- duais Internas Inter-esta- duais Internas Inter-esta- duais Internas Inter-esta- duais Internas Inter-esta- duais Internas Inter-esta- duais Internas Inter-esta- duais Internas Inter-esta- duais

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 78,32% 147,64% 60,35% 120,82% 40,35% 70,96% 42,60% 73,95% 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% 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 93,49% 157,14% 93,49% 157,14% 50,86% 71,02% 53,63% 74,16% 179,08% 217,13% 86,21% 111,44% - - - -

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 Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais

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 78,32% 147,64% 60,35% 120,82% 40,35% 70,96% 42,60% 73,95% 190,91% 230,58% 103,37% 131,10% 41,08% 69,97% 225,74% -

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 93,49% 157,14% 93,49% 157,14% 50,86% 71,02% 53,63% 74,16% 179,08% 217,13% 86,21% 111,44% 40,76% 87,69% 20,67% 25,70%

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 66,62% 122,65% 92,75% 163,69% 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 104,32% 171,53% 104,32% 171,53% 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 Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais

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 154,95% 205,38% 154,93% 227,88% 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 104,32% 171,53% 104,32% 171,53% 54,91% 75,61% 57,60% 78,66% 179,08% 217,13% 86,21% 111,44% - -

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 96,99% 177,55% 100,78% 188,68% 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 233,73% 343,51% 233,73% 343,51% 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 Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais

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 112,49% 205,38% 116,62% 210,58% 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 233,73% 343,51% 233,73% 343,51% 98,85% 125,42% 100,16% 126,91% 217,67% 217,13% 101,77% 129,13% - -

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 125,77% 222,58% 133,96% 236,59% 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 267,33% 388,15% 267,33% 388,15% 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 Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais

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 125,77% 222,58% 133,96% 236,59% 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 267,33% 388,15% 267,33% 388,15% 105,95% 133,47% 106,95% 134,61% 217,67% 217,13% 101,77% 129,13% - -

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 Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais

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 154,95% 235,17% 153,83% 157,85% 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 104,32% 171,53% 104,32% 171,53% 54,91% 75,61% 57,60% 78,66% 179,08% 217,13% 86,21% 111,44% 47,69% 96,92% 20,67% 25,70%

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 Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais

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 112,49% 205,38% 116,62% 210,58% 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 233,73% 343,51% 233,73% 343,51% 98,85% 125,42% 100,16% 126,91% 217,67% 217,13% 101,77% 129,13% 47,97% 97,29% 20,67% 25,70%

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 Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais Internas Inter- estaduais

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 125,77% 222,58% 133,96% 236,59% 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 267,33% 388,15% 267,33% 388,15% 105,95% 133,47% 106,95% 134,61% 217,67% 217,13% 101,77% 129,13% 55,25% 107,00% 20,67% 25,70%

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% -

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 20,67% - 37,13% -

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
	Internas	Interestaduais	Internas	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%

(*) Republicação em cumprimento ao disposto no art. 2º do Ato COTEPE/ICMS 24/17, de 13.07.17, publicado no DOU de 14.07.17, Seção 1, páginas 27 a 33. Texto original publicado no DOU de 02.10.13, Seção 1, páginas 16 a 21.

UF	Gasolina Automotiva e Álcool anidro		Gasolina Automotiva Premium e Álcool Anidro		Álcool Hidratado				Óleo Combustível		Gás Natural Veicular
	Internas	Inter-estaduais	Internas	Inter-estaduais	Internas	Interestaduais			Internas	Inter-estaduais	Internas	Inter-estaduais
	Internas	Inter-estaduais	Internas	Inter-estaduais	Internas	7%	12%	Originado de Importação 4%	Internas	Inter-estaduais	Internas	Inter-estaduais
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	32,82%	73,44%	33,66%	78,98%	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	93,49%	157,14%	93,49%	157,14%	20,67%	29,76%	37,13%	25,70%	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%	-	-

UF	Gasolina Automotiva Comum		Gasolina Automotiva Premium			Óleo Diesel			Óleo Diesel S10		GLP (P13)			GLP			Óleo Combustível			Gás Natural Veicular
	Internas	Inter-esta- duais	Internas		Inter-esta- duais	Internas	Inter-esta- duais		Internas	Inter-esta- duais	Internas		Inter-esta- duais	Internas	Inter-esta- duais		Internas		Inter-esta- duais	Internas	Inter-esta- duais
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	78,32%	147,64%	60,35%		120,82%	40,35%	70,96%		42,60%	73,95%	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%	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	93,49%	157,14%	93,49%	157,14%		50,86%	71,02%	53,63%		74,16%	179,08%	217,13%		86,21%	111,44%	-		-		-	-
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%		-	-

UF	Gasolina Automotiva Comum e Álcool Anidro		Gasolina Automotiva Premium e Álcool Anidro		Óleo Combustível
UF	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	66,62%	122,65%	92,75%	163,69%	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	104,32%	171,53%	104,32%	171,53%	18,73%	44,80%
TO	41,09%	93,27%	41,09%	93,27%	21,67%	48,38%