CONVÊNIO ICMS 06/03, de 18-02-2003 - DOU 20-02-2003

Altera os Convênios ICMS 03/99, de 16.04.99, e 140/02, de 13.12.02, 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 70ª reunião extraordinária do CONFAZ, realizada em Brasília, DF, no dia 18 de fevereiro de 2003, 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

C O N V Ê N I O

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 POR DISTRIBUIDORAS

 

UF

Gasolina Automotiva e

Álcool Anidro

Álcool Hidratado

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Alíquota 7%

Alíquota 12%

AL

29,20%

72,26%

 

 

 

 

 

AP

29,15%

72,20%

52,70%

89,34%

79,16%

32,52%

59,67%

CE

22,16%

62,88%

 

 

 

 

 

ES

28,62%

71,49%

37,48%

70,47%

61,31%

-

-

GO

51,71%

105,01%

36,20%

71,18%

61,98%

10,07%

32,62%

MA

49,39%

99,18%

52,00%

88,48%

78,34%

 

 

MG

87,22%

149,62%

101,60%

-

136,54%

15,47%

40,82%

PA

18,94%

69,91%

 

 

 

 

 

PB

28,32%

71,10%

36,37%

69,09%

60,00%

16,28%

40,10%

PE

28,32%

71,10%

36,37%

69,09%

60,00%

16,28%

40,10%

PI

26,86%

69,14%

29,68%

60,81%

52,16%

 

 

PR

68,34%

127,48%

 

 

 

 

 

RJ

27,94%

85,41%

34,36%

81,09%

71,35%

-

23,46%

RN

28,63%

71,51%

31,91%

63,57%

54,78%

13,23%

36,42%

RO

37,58%

83,44%

 

 

 

 

RS

52,74%

103,66%

34,52%

66,80%

57,84%

9,97%

32,49%

SE

14,41%

56,72%

31,36%

67,34%

58,35%

-

-

SP

61,67%

115,57%

25,00%

-

46,67%

10,48%

34,73%

TO

28,35%

71,14%

48,82%

84,54%

74,62%

20,85%

45,60%


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

AL

67,66%

123,55%

20,39%

45,05%

52,79%

73,62%

38,14%

66,44%

 

AP

67,55%

123,41%

41,37%

70,33%

120,15%

150,18%

33,17%

60,45%

 

CE

58,50%

111,34%

 

 

 

 

 

 

 

ES

66,82%

122,42%

89,88%

115,78%

70,70%

105,66%

-

-

136,61%

GO

81,11%

144,73%

36,98%

67,06%

127,96%

159,05%

56,63%

88,71%

30%

MA

93,88%

158,50%

20,76%

45,49%

37,15%

65,24%

 

 

 

MG

87,22%

149,62%

25,68%

48,18%

59,81%

94,90%

-

-

207,40%

PA

18,94%

69,91%

 

 

 

 

 

 

 

PE

66,61%

122,15%

19,34%

45,54%

92,76%

119,05%

30,31%

57,00%

192,13%

PI

64,64%

119,52%

27,29%

53,36%

45,58%

75,39%

 

 

 

PR

68,34%

127,48%

 

 

 

 

 

 

 

RJ

65,95%

140,51%

42,83%

64,17%

48,30%

68,53%

49,45%

84,50%

 

RN

66,89%

122,52%

34,90%

62,53%

119,34%

164,27%

31,43%

58,35%

236,4

RO

78,42%

137,90%

34,75%

62,35%

80,68%

 

 

 

 

RS

98,10%

164,14%

38,43%

57,31%

167,72%

204,23%

30,70%

57,47%

 

SE

48,47%

103,38%

20,13%

44,73%

83,34%

120,89%

35,63%

63,41%

212,01%

SP

61,67%

115,57%

32,32%

50,36%

103,01%

130,70%

-

-

 

TO

66,51%

122,01%

20,21%

44,83%

48,09%

78,43%

20,85%

45,60%

 

 

ANEXO III

OPERAÇÕES REALIZADAS POR IMPORTADORES

 

UF

Gasolina Automotiva

Óleo Diesel

GLP

QAV

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

AL

84,43%

145,90%

32,43%

59,55%

68,06%

90,98%

 

 

AP

67,55%

123,41%

41,37%

70,33%

120,15%

150,18%

123,92%

198,56%

CE

74,36%

132,47%

 

 

 

 

 

 

ES

66,82%

122,42%

89,88%

115,78%

70,70%

105,66%

36,77%

82,35%

GO

97,55%

166,97%

49,44%

82,24%

148,68%

182,59%

53,64%

104,85%

MA

93,88%

158,50%

20,76%

45,49%

37,15%

65,24%

170,58%

226,01%

MG

104,24%

172,31%

36,15%

48,18%

74,34%

112,61%

120,49%

193,99%

PA

18,94%

69,91%

 

 

 

 

 

 

PE

66,61%

122,15%

19,34%

45,54%

92,76%

119,05%

38,88%

85,17%

PI

64,64%

119,52%

27,29%

53,36%

45,58%

75,39%

 

 

PR

68,34%

127,48%

 

 

 

 

 

 

RJ

65,95%

140,51%

42,83%

64,17%

48,30%

68,53%

42,37%

77,96%

RN

85,44%

147,25%

49,88%

80,58%

143,70%

193,62%

37,80%

83,73%

RO

78,42%

137,90%

34,75%

62,35%

80,68%

105,32%

 

 

RS

98,10%

164,14%

38,43%

57,31%

167,72%

204,23%

 

 

SE

48,47%

103,38%

20,13%

44,73%

83,34%

120,89%

17,74%

41,85%

SP

61,67%

115,57%

32,32%

50,36%

103,01%

130,70%

40,76%

87,69%

TO

66,51%

122,01%

20,21%

44,83%

48,09%

78,43%

166,07%

220,57%

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

74,16%

132,21%

 

 

AP

73,66%

131,55%

32,88%

60,10%

CE

64,41%

119,22%

 

 

ES

81,27%

141,69%

-

-

GO

81,13%

144,78%

10,07%

32,62%

MA

101,50%

168,67%

 

 

MG

154,86%

239,81%

27,02%

54,90%

PA

61,23%

130,33%

 

 

PE

73,73%

131,64%

16,28%

40,10%

PI

71,12%

128,15%

 

 

PR

129,67%

210,36%

 

 

RJ

73,09%

150,85%

-

23,46%

RN

73,02%

130,69%

13,31%

36,51%

RO

84,34%

145,78%

 

 

RS

104,77%

173,03%

13,05%

36,21%

SE

54,60%

111,78%

-

-

SP

120,08%

193,44%

18,73%

44,80%

 


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

129,06%

205,41%

30,84%

57,64%

52,79%

73,62%

38,14%

66,44%

AP

128,29%

204,39%

53,91%

85,44%

120,15%

150,18%

34,92%

62,55%

CE

116,17%

188,23%

 

 

 

 

 

 

ES

126,55%

202,07%

105,81%

133,87%

71,30%

106,39%

-

-

GO

257,19%

382,70%

67,43%

104,18%

181,91%

220,35%

56,63%

88,71%

MA

165,06%

253,41%

31,45%

58,38%

37,15%

65,24%

 

 

MG

154,86%

239,81%

36,25%

66,16%

59,81%

94,90%

-

-

PA

112,09%

202,98%

 

 

 

 

 

 

PE

128,70%

204,93%

30,08%

58,63%

92,76%

119,05%

30,31%

57,00%

PI

125,08%

200,11%

38,56%

66,95%

45,58%

75,39%

 

 

PR

129,67%

210,36%

 

 

 

 

 

 

RJ

127,55%

229,79%

54,99%

78,15%

48,30%

68,53%

50,13%

85,34%

RN

127,46%

203,27%

46,90%

76,99%

119,34%

164,27%

34,01%

61,46%

RO

142,15%

222,86%

46,28%

76,24%

80,68%

105,32%

 

 

RS

169,03%

258,70%

49,46%

69,84%

167,72%

204,23%

38,88%

67,33%

SE

103,36%

178,57%

30,55%

57,29%

83,34%

120,89%

-

-

SP

120,08%

193,44%

43,31%

62,85%

103,01%

130,69%

-

-

 

ANEXO III

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

 

PA

UF

Gasolina Automotiva e Álcool Anidro

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

AL

61,90%

115,87%

 

 

AP

61,84%

115,78%

38,62%

67,01%

CE

53,08%

104,11%

 

 

ES

61,18%

114,90%

-

-

MA

87,20%

149,60%

 

 

MG

134,61%

212,81%

30,55%

59,20%

51,79%

116,84%

 

 

PE

60,81%

114,41%

17,85%

41,99%

PI

58,97%

111,96%

 

 

PR

111,67%

186,05%

 

 

RJ

63,93%

137,58%

-

25,76%

RN

61,19%

114,92%

18,44%

42,70%

RO

72,40%

129,87%

 

 

RR

81,13%

144,78%

13,05%

36,20%

RS

91,41%

155,21%

15,03%

38,59%

SE

44,37%

97,76%

-

-

SP

102,60%

170,13%

19,11%

45,25%

 

 


ANEXO IV

OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

 

UF

Gasolina Automotiva

Óleo Diesel

GLP

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

AL

110,10%

180,14%

41,78%

70,82%

58,61%

80,23%

44,50%

74,10%

AP

109,97%

179,96%

66,48%

100,58%

121,71%

151,94%

39,30%

67,83%

CE

98,63%

164,84%

 

 

 

 

 

 

ES

109,04%

178,72%

121,38%

151,57%

106,53%

148,84%

-

-

GO

127,71%

262,49%

46,97%

79,24%

145,43%

178,90%

59,63%

92,33%

MA

142,96%

223,94%

42,21%

71,33%

44,68%

74,31%

 

 

MG

134,61%

212,81%

48,33%

80,89%

63,37%

99,23%

-

-

PA

96,97%

181,38%

 

 

 

 

 

 

PE

108,78%

178,38%

40,85%

71,77%

93,00%

119,32%

30,65%

57,41%

PI

106,32%

175,09%

49,90%

80,60%

51,50%

82,53%

 

 

PR

111,67%

186,05%

 

 

 

 

 

 

RJ

112,64%

208,18%

66,84%

91,77%

54,72%

75,82%

56,50%

93,21%

RN

109,13%

178,85%

58,87%

91,40%

122,23%

167,75%

37,47%

65,63%

RO

123,59%

198,12%

58,68%

91,18%

84,08%

109,19%

 

 

RS

148,25%

230,99%

61,39%

83,40%

167,73%

204,24%

36,71%

64,71%

SE

87,35%

156,65%

41,47%

70,44%

85,76%

123,81%

-

-

SP

102,60%

170,13%

54,27%

75,30%

105,35%

132,22%

-

-

 

 

ANEXO V

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

 

UF

Gasolina Automotiva e Álcool Anidro

Óleo Combustível

Internas

Interestaduais

Internas

Interestaduais

AL

118,24%

190,99%

 

 

AP

117,62%

190,17%

38,99%

67,46%

BA

106,03%

174,71%

 

 

ES

127,15%

202,87%

-

-

GO

106,44%

178,98%

96,13%

136,30%

MA

152,51%

236,68%

 

 

MG

219,37%

325,83%

32,94%

62,12%

PA

105,76%

193,95%

 

 

PE

117,71%

190,28%

21,63%

46,54%

PI

114,43%

185,91%

 

 

PR

188,79%

290,26%

 

 

RJ

121,79%

221,43%

-

29,29%

RN

116,81%

189,08%

18,52%

42,79%

RO

131,00%

208,00%

 

 

RS

156,61%

242,14%

18,25%

42,48%

SE

95,08%

167,24%

-

-

SP

175,79%

267,72%

24,26%

51,54%


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

187,04%

282,72%

54,08%

85,64%

82,68%

107,59%

44,65%

74,27%

AP

186,08%

281,44%

81,25%

118,38%

163,23%

199,12%

41,13%

70,03%

CE

170,89%

261,19%

 

 

 

 

 

 

ES

183,90%

278,53%

139,94%

172,66%

107,26%

149,71%

-

-

GO

184,07%

283,88%

41,86%

73,00%

135,78%

167,93%

63,83%

97,36%

MA

232,15%

342,87%

54,80%

86,51%

65,94%

99,92%

 

 

MG

219,37%

325,83%

60,80%

96,10%

93,86%

136,41%

-

-

PA

170,67%

286,67%

 

 

 

 

 

 

PE

186,56%

282,12%

53,52%

87,22%

130,48%

161,91%

36,30%

64,22%

PI

182,06%

276,08%

63,18%

96,60%

76,14%

112,21%

 

 

PR

188,79%

290,26%

 

 

 

 

 

 

RJ

191,57%

322,57%

81,04%

108,10%

77,32%

101,50%

57,21%

94,09%

RN

185,03%

280,04%

72,99%

108,43%

165,38%

219,74%

40,17%

68,88%

RO

203,44%

304,59%

72,27%

107,55%

116,03%

145,49%

 

 

RS

237,12%

349,50%

74,25%

98,02%

220,10%

263,75%

45,27%

75,03%

SE

156,61%

251,52%

53,74%

85,23%

121,83%

167,26%

-

-

SP

175,79%

267,72%

67,08%

89,86%

142,73%

175,83%

-

-

 

 

ANEXO VII

OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

 

UF

Gasolina Automotiva

Óleo Diesel

GLP

QAV

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

AL

151,96%

235,95%

43,91%

73,39%

68,06%

90,98%

 

 

AP

128,29%

204,39%

53,91%

85,44%

120,15%

150,18%

130,23%

206,97%

CE

137,79%

188,23%

 

 

 

 

 

 

ES

183,90%

278,53%

139,94%

172,66%

107,26%

149,71%

43,76%

91,68%

GO

252,49%

376,34%

67,43%

104,18%

181,91%

220,35%

53,10%

104,13%

MA

165,06%

253,41%

31,45%

58,38%

37,15%

65,24%

175,44%

231,85%

MG

180,67%

274,23%

47,61%

80,01%

83,18%

123,40%

120,49%

193,99%

PA

112,09%

202,98%

 

 

 

 

 

 

PE

128,70%

204,93%

30,08%

58,63%

92,76%

119,05%

41,72%

88,95%

PI

125,08%

200,11%

38,56%

66,95%

45,58%

75,39%

41,15%

88,20%

PR

129,67%

210,36%

 

 

 

 

 

 

RJ

127,55%

229,79%

54,99%

78,15%

48,30%

68,53%

45,69%

82,11%

RN

172,16%

262,88%

67,46%

101,76%

145,13%

195,33%

40,88%

87,84%

RO

142,15%

222,86%

lor:black;mso-ansi-language:EN-US;layout-grid-mode: line'>34 style='font-family:Arial;color:black;layout-grid-mode:line'>46,28%

76,24%

80,68%

105,32%

 

 

RS

169,03%

258,70%

49,46%

69,84%

167,72%

204,23%

 

 

SE

103,36%

178,57%

30,55%

57,29%

83,34%

120,89%

256,35%

329,34%

SP

120,08%

193,44%

43,31%

62,85%

103,01%

130,69%

47,69%

96,92%

 

 


ANEXO VIII

OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

 

UF

Gasolina Automotiva

Óleo Diesel

GLP

QAV

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

AL

131,11%

208,15%

55,95%

87,89%

74,46%

98,25%

 

 

AP

109,97%

179,96%

66,48%

100,58%

121,71%

151,94%

135,37%

213,83%

CE

118,49%

164,84%

 

 

 

 

 

 

ES

126,55%

202,07%

105,81%

133,87%

71,30%

106,39%

36,77%

82,35%

GO

124,72%

203,67%

46,97%

79,24%

145,43%

178,90%

47,05

96,07%

MA

142,96%

223,94%

42,21%

71,33%

44,68%

74,31%

183,03%

241,00%

MG

147,54%

230,05%

60,69%

95,96%

95,37%

138,25%

126,35%

201,80%

PA

96,97%

181,38%

 

 

 

 

 

 

PE

108,78%

178,38%

40,85%

71,77%

93,00%

119,32%

45,98%

94,64%

PI

106,32%

175,09%

49,90%

80,60%

51,50%

82,53%

44,65%

92,87%

PR

111,67%

186,05%

 

 

 

 

 

 

RJ

112,64%

208,18%

66,84%

91,77%

54,72%

75,82%

49,18%

86,47%

RN

132,38%

209,84%

76,51%

112,66%

194,86%

255,25%

44,84%

93,13%

RO

123,59%

198,12%

58,68%

91,18%

84,08%

109,19%

 

 

RS

148,25%

230,99%

61,39%

83,40%

167,73%

204,24%

 

 

SE

87,35%

156,65%

41,47%

70,44%

85,76%

123,81%

23,15%

48,38%

SP

102,60%

170,13%

54,27%

75,30%

105,35%

132,22%

47,97%

97,29%

 

 

ANEXO IX

OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

 

UF

Gasolina Automotiva

Óleo Diesel

GLP

QAV

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

Internas

Interestaduais

AL

215,74%

320,99%

69,48%

104,19%

100,94%

128,34%

 

 

AP

186,08%

281,44%

81,25%

118,38%

163,23%

199,12%

48,37%

97,83%

CE

197,98%

261,19%

 

 

 

 

 

 

ES

109,04%

178,72%

121,38%

151,57%

106,53%

148,84%

40,43%

87,24%

GO

180,33%

278,82%

41,86%

73,00%

135,78%

167,93%

45,65%

94,20%

MA

232,15%

342,87%

54,80%

86,51%

65,94%

99,92%

188,11%

247,12%

MG

251,72%

368,95%

74,20%

112,44%

122,21%

170,98%

131,77%

209,03%

PA

170,67%

286,67%

 

 

 

 

 

 

PE

186,59%

282,12%

53,52%

87,22%

130,48%

161,91%

48,97%

98,62%

PI

182,06%

276,08%

63,18%

96,60%

76,14%

112,21%

48,37%

97,83%

PR

188,79%

290,26%

 

 

 

 

 

 

RJ

191,57%

322,57%

81,04%

108,10%

77,32%

101,50%

52,65%

90,82%

RN

241,05%

354,73%

97,20%

137,60%

196,58%

257,33%

48,09%

97,45%

RO

203,44%

304,59%

72,27%

107,55%

116,03%

145,49%

 

 

RS

237,12%

349,50%

74,25%

98,02%

220,10%

263,75%

 

 

SE

156,61%

251,52%

53,74%

85,23%

121,83%

167,26%

272,74%

349,09%

SP

175,79%

267,72%

67,08%

89,86%

142,73%

175,83%

55,25%

107,00%

 


ANEXO X

OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS

 

UF

Álcool hidratado

Internas

 

Interestaduais

7%

12%

AP

66,34%

112,59%

101,16%

ES

49,76%

91,40%

81,11%

GO

45,48%

82,84%

73,01%

MA

65,57%

111,61%

100,24%

MG

119,61%

-

165,58%

PE

48,55%

89,85%

79,64%

PI

41,27%

80,55%

70,84%

RJ

46,36%

105,51%

94,46%

RN

43,69%

83,65%

73,77%

RS

46,54%

87,28%

77,21%

SE

43,09%

88,52%

78,38%

SP

36,17%

-

64,67%

Cláusula terceira Ficam convalidados os procedimentos adotados até a data da vigência deste Convênio, pelo Estado do Rio Grande do Sul, no tocante às margens a que se refere este Convênio.

Cláusula quarta Este convênio entra em vigor no quinto dia após a data de sua publicação no Diário Oficial da União.