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CONVÊNIO ICMS 86/03, de 10-10-2003 - DOU 16-10-2003

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 111ª reunião ordinária, realizada em São Luís, MA, no dia 10 de outubro 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 PELAS DISTRIBUIDORAS

UF	Gasolina Automotiva e Álcool Anidro		Álcool Hidratado			Óleo Combustível
	Gasolina Automotiva e Álcool Anidro		Álcool Hidratado			Óleo Combustível
	Internas	Interestaduais	Internas	Interestaduais		Internas	Interestaduais
	Internas	Interestaduais	Internas	Alíquota 7%	Alíquota 12%	Internas	Interestaduais
AC	17,80%	57,07%	20,00%	48,81%	40,81%	9,62%	36,42%
AL	34,28%	79,03%	12,23%	39,16%	31,68%	16,94%	40,89%
AM	19,37%	59,16%	23,46%	53,09%	51,76%	9,62%	36,42%
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	21,80%	62,40%	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	66,57%	122,10%	37,48%	70,47%	61,31%	66,57%	122,10%
GO	51,71%	105,01%	36,20%	71,18%	61,98%	10,07%	32,62%
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	97,18%	162,91%	57,84%	95,73%	85,20%	20,48%	45,16%
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	72,79%%	133,50%	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	28,24%	70,99%	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	41,62%	88,83%	34,52%	66,80%	57,84%	9,97%	32,49%
SE	25,11%	71,39%	11,47%	42,01%	34,38%	10,48%	39,23%
SP	69,29%	125,72%	25,00%	-	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
UF	Internas		Interestaduais	Internas		Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas
AC	96,17%	161,56%		29,44%		72,59%	116,45%	160,78%	29,76%	56,34%	30%
AL	86,45%	148,60%		27,18%		53,23%	73,36%	97,00%	35,10%	62,77%	204,97%
AM	113,57%	184,76%		43,61%		76,28%	95,89%	136,01%	20,45%	45,12%	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	69,07%	125,43%			12,78%	50,38%	95,61%	135,68%	29,76%	56,34%	269,81%
DF	68,25%	124,34%			31,09%	48,97%	73,88%	97,59%	9,94%	46,58%	30%
ES	66,57%	122,10%			86,36%	111,78%	52,01%	83,15%	-	-	136,61%
GO	93,18%	161,06%			36,98%	67,06%	127,96%	159,05%	56,63%	88,71%	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	97,18%	162,91%			41,42%	70,38%	104,03%	131,85%	37,22%	65,33%	136,33%
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%	192,13%
PI	69,15%	125,54%			26,08%	51,90%	53,40%	84,82%	100,00%	100,00%	30%
PR	75,01%	136,49%			27,54%	44,93%	115,03%	144,35%	38,29%	68,69%	30%
RJ	83,08%	161,54%			42,83%	64,17%	48,30%	68,53%	49,45%	84,50%	-
RN	78,02%	137,36%			34,90%	62,53%	119,34%	164,27%	31,43%	58,35%	236,40%
*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	96,55%	162,07%			29,05%	46,65%	105,31%	133,30%	30,70%	57,47	-
SC	117,84%	190,45%			43,04%	62,55%	188,64%	228,00%	40,80%	69,64%	30%
SE	66,82%	128,52%			26,75%	52,71%	83,34%	120,89%	35,63%	63,41%	212,01%
SP	69,29%	125,72%			32,32%	50,36%	103,01%	130,69%	-	-	-
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
UF	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais
AC	163,48%	251,30%	36,46%	81,95%	85,90%	147,87%	45,89%	94,53%
AL	123,74%	198,32%	52,61%	83,87%	108,03%	136,40%	88,89%	127,58%
AM	166,96%	255,95%	82,89%	120,34%	95,89%	136,01%	139,74%	219,65%
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	87,86%	150,48%	32,69%	87,98%	130,13%	194,60%	62,48%	116,64%
DF	68,25%	124,34%	31,09%	48,97%	73,88%	97,59%	-	-
ES	66,57%	122,10%	86,36%	111,78%	52,01%	83,15%	61,80%	115,74%
GO	110,73%	184,77%	49,44%	82,24%	148,68%	182,59%	53,64%	104,85%
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	116,90%	189,20%	55,56%	87,43%	124,42%	155,03%	108,39%	151,07%
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	75,01%	136,49%	27,54%	44,93%	115,03%	144,35%	42,86%	90,48%
RJ	83,08%	161,54%	42,83%	64,17%	48,30%	68,53%	42,37%	77,96%
RN	97,81%	163,74%	49,88%	80,58%	143,70%	193,62%	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	96,55%	162,07%	29,05%	46,65%	105,31%	133,30%	-	-
SC	117,84%	190,45%	43,04%	63,87%	188,64%	236,90%	40,80%	65,12%
SE	66,82%	128,52%	26,75%	52,71%	83,34%	120,89%	46,29%	76,26%
SP	69,29%	125,72%	32,32%	50,36%	103,01%	130,69%	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
UF	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	69,61%	126,15%	9,62%	32,07%
DF	64,91%	119,88%	9,94%	46,58%
ES	85,18%	146,90%	-	-
GO	81,13%	144,78%	10,07%	32,62%
MA	76,36%	135,14%	18,98%	32,18%
MG	169,61%	259,48%	27,02%	54,90%
MS	209,75%	313,00%	20,48%	45,16%
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	150,63%	238,69%	-	66,61%
RJ	83,37%	161,96%	0,00%	23,46%
RN	78,75%	138,33%	13,31%	36,51%
RO	85,15%	146,87%	9,62%	36,42%
RS	96,55%	162,06%	13,04%	36,19%
SC	64,42%	119,22%	9,93%	36,81%
SE	79,64%	146,09%	32,52%	59,67%
SP	137,87%	217,17%	18,73%	44,80%
TO	82,49%	143,32%	58,60%	91,09%

* MVA’s alteradas por este Convênio ICMS

ANEXO II - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL

UF	Gasolina Automotiva		Óleo Diesel		GLP		Óleo Combustível
UF	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais
AL	169,63%	259,51%	40,90%	69,76%	73,36%	97,00%	36,95%	65,00%
AM	325,53%	467,38%	94,33%	134,14%	137,01%	185,55%	25,99%	51,80%
AP	179,52%	272,70%	120,82%	166,05%	125,55%	156,31%	34,92%	62,55%
BA	153,16%	246,79%	23,99%	65,32%	98,35%	138,97%	31,46%	58,38%
CE	142,87%	223,83%	24,00%	65,33%	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	136,95%	215,94%	105,79%	133,85%	52,49%	83,72%
GO	274,34%	462,60%	67,43%	104,18%	181,91%	220,35%	56,63%	88,71%
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	209,75%	313,00%	70,26%	105,13%	124,42%	155,03%	-	-
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	150,63%	238,69%	39,32%	58,32%	137,43%	169,81%	-	66,61%
RJ	158,61%	269,45%	54,99%	78,15%	48,30%	68,53%	50,13	85,34%
RN	155,99%	241,33%	46,90%	76,99%	119,34%	164,27%	34,01%	61,46%
RO	164,68%	252,91%	46,28%	76,24%	108,54%	136,98%	-	-
RS	181,27%	275,03%	39,44%	58,45%	105,31%	133,30%	38,88%	67,33%
SC	249,67%	366,22%	63,30%	85,56%	188,64%	228,00%	40,80%	69,94%
SE	139,52%	228,12%	41,19%	70,11%	83,34%	120,89%	-	-
SP	137,87%	217,17%	46,35%	66,31%	103,01%	130,69%	-	-
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
UF	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	52,63%	103,51%	13,11%	36,28%
DF	52,19%	102,93%	9,94%	46,58%
ES	56,55%	108,74%	-	-
GO	106,06%	178,46%	13,05%	36,20%
MA	58,12%	110,83%	3,06%	37,41%
MG	139,25%	219,00%	30,55%	59,20%
MS	171,80%	262,40%	23,87%	49,25%
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	120,06%	197,38%	-	68,65%
RJ	68,36%	140,51%	-	25,76%
RN	60,71%	114,27%	18,44%	42,70%
RO	68,24%	124,33%	-	-
RR	77,47%	136,63%	15,01%	38,57%
RS	91,41%	155,21%	15,01%	38,57%
SC	64,42%	119,22%	9,93%	36,81%
SE	57,88%	116,27%	36,08%	63,95%
SP	112,14%	182,85%	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		Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas		Interestaduais
AL	133,65%		211,53%	49,77%	80,45%	76,74%	100,84%	41,32%		70,26%
AM	167,63%		256,84%	69,12%	103,76%	103,49%	145,17%	21,92%		46,89%
AP	142,26%		223,02%	111,92%	155,33%	126,27%	157,12%	39,30%		67,83%
BA	124,38%		207,37%	35,05%	80,06%	110,51%	153,62%	33,62%		60,99%
CE	111,87%		182,50%	35,39%	80,52%	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		108,74%	178,32%	117,28%	146,90%	83,92%	121,59%		-		-
GO	142,89%		228,24%	46,975%	79,24%	145,43%	178,90%	59,63%		92,33%
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	171,80%		262,40%	83,20%	120,72%	143,02%	176,16%	-		-
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	120,06%		197,38%	48,70%	68,98%	171,91%	208,99%	-		68,65%
RJ	133,65%		233,79%	66,84%	91,77%	54,72%	75,82%		56,50%		93,21%
RN	123,09%		197,45%	58,87%	91,40%	122,23%	167,75%	37,47%		65,63%
RO	133,41%		211,22%	58,68%	91,18%	109,02%	137,52%	-		-
RS	146,30%		228,40%	50,46%	70,98%	105,32%	133,31%	36,71%		64,71%
SC	172,98%		263,97%	66,77%	89,51%	197,39%	237,94%	-		-
SE	110,51%		188,36%	49,26%	79,84%	85,76%	123,81%	-		-
SP	112,14%		182,85%	54,27%	75,30%	142,73%	175,83%	-		-
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
UF	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	112,55%	183,40%	14,66%	38,15%
DF	106,66%	175,54%	9,94%	46,58%
ES	132,05%	209,40%	-	-
GO	106,44	178,98%	96,13%	136,30%
MA	121,00%	194,67%	90,37%	153,83%
MG	237,85%	350,47%	32,94%	62,12%
MS	288,16%	417,55%	26,03%	51,84%
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	215,15%	325,88%	-	74,28%
RJ	134,02%	234,32%	0,00%	29,29%
RN	124,00%	198,66%	18,52%	42,79%
RO	132,02%	209,36%	0,00%	0,00%
RS	146,30%	228,40%	18,24%	42,46%
SC	66,61%	122,15%	9,93%	36,81%
SE	126,69%	210,53%	38,62%	67,01%
SP	198,09%	297,45%	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
UF	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais
AL	237,89%	350,52%	65,93%	99,92%	107,28%	135,54%	43,25%	72,59%
AM	239,58%	352,77%	65,02%	98,82%	95,82%	136,01%	20,45%	45,12%
AP	250,28%	367,04%	160,05%	213,31%	169,68%	206,46%	41,13%	70,03%
BA	219,45%	337,61%	48,83%	98,44%	139,98%	189,14%	37,50%	65,67%
CE	204,35%	305,80%	48,84%	98,46%	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	196,93%	295,91%	139,93%	172,64%	84,50%	122,29%	-	-
GO	202,49%	309,47%	41,86%	73,005%	135,78%	167,93%	63,83%	97,36%
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	288,16%	417,55%	100,50%	141,57%	168,33%	204,92%	-	-
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	215,15%	325,88%	62,43%	84,58%	178,31%	216,27%	-	74,28%
RJ	230,04%	371,49%	81,04%	108,10%	77,32%	101,50%	57,21%	94,09%
RN	220,79%	327,73%	72,99%	108,43%	165,38%	219,74%	40,17%	68,88%
RO	231,68%	342,24%	72,27%	107,55%	149,34%	183,34%		-
RS	252,47%	369,96%	62,57%	84,74%	145,48%	178,95%	45,27%	75,03%
SC	338,18%	484,24%	90,38%	116,34%	245,11%	292,17%	47,28%	77,44%
SE	202,25%	314,04%	66,27%	100,33%	121,83%	167,26%	-	-
SP	198,09%	297,45%	70,62%	93,89%	142,73%	175,83%
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
UF	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais
AL	223,56%	331,41%	69,07%	103,70%	108,03%	136,40%	99,27%	140,09%
AM	431,92%	609,22%	147,49%	198,18%	137,01%	185,55%	152,00%	236,01%
AP	179,52%	272,70%	120,82%	166,05%	125,55%	156,31%	205,32%	307,09%
BA	550,71%	791,38%	215,02%	279,54%	356,50%	418,81%	84,33%	122,69%
CE	169,85%	259,81%	24,00%	65,33%	95,61%	135,68%	30,00%	73,33%
DF	132,40%	209,87%	43,78%	63,39%	73,88%	97,59%	-	-
ES	136,95%	215,94%	105,79%	133,85%	52,49%	83,72%	61,80%	115,74%
GO	269,32%	363,95%	67,43%	104,18%	181,91%	220,35%	53,10%	104,13%
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	288,16%	417,55%	100,50%	141,57%	168,33%	204,92%	117,98%	162,62%
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	150,63%	238,69%	39,32%	58,32%	137,43%	169,81%	39,17%	85,73%
RJ	158,61%	269,45%	54,99%	78,15%	48,30%	68,53%	45,69%	82,11%
RN	212,27	316,37%	67,46%	101,76%	145,13%	195,33%	40,88%	87,84%
RO	164,68%	252,91%	46,28%	76,24%	108,54%	136,98%	-	-
RS	181,27%	275,03%	39,44%	58,45%	105,32%	133,31%	-	-
SC	249,67%	366,22%	63,30%	85,56%	186,64%	228,00%	-	-
SE	139,52%	228,12%	41,19%	70,11%	83,34%	120,89%	54,34%	85,95%
SP	137,87%	217,17%	46,35%	66,31%	103,01%	130,69%	47,69%	96,92%
TO	159,75%	246,34%	38,70%	67,10%	84,06%	109,15%	276,91%	354,11%

* MVA’s alteradas por este Convênio ICMS

ANEXO VIII - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

UF	Gasolina Automotiva		Óleo Diesel		GLP		QAV
UF	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais	Internas	Interestaduais
AL	180,37%	273,83%	55,95%	87,89%	74,46%	98,25%	53,18%	84,55%
AM	234,54%	346,05%	115,38%	159,49%	103,49%	145,17%	141,74%	222,33%
AP	142,26%	223,02%	111,92%	155,33%	126,27%	157,12%	209,39%	312,51%
BA	230,51%	352,76%	152,45%	204,15%	356,55%	418,81%	84,83%	122,69%
CE	135,41%	213,88%	35,39%	80,52%	110,06%	153,09%	33,41%	77,88%
DF	110,84%	181,13%	52,84%	73,68%	79,86%	104,39%	-	-
ES	108,74%	178,32%	117,28%	146,90%	83,92%	121,59%	65,44%	120,59%
GO	139,70%	223,92%	46,97%	79,24%	145,43%	178,90%	47,05%	96,07%
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	209,75%	313,00%	70,26%	105,13%	124,42%	155,03%	108,39%	151,07%
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	120,06%	197,38%	48,70%	68,98%	171,91%	208,99%	42,23%	84,75%
RJ	133,65%	233,79%	66,84%	91,77%	54,72%	75,82%	49,18%	86,47%
RN	147,88%	230,50%	76,51%	112,66%	194,86%	255,25%	44,84%	93,13%
RO	133,41%	211,22%	58,68%	91,18%	109,02%	137,52%	-	-
RS	146,30%	228,40%	50,46%	70,98%	105,32%	133,31%	-	-
SC	172,98%	263,97%	66,77%	89,51%	197,39%	237,94%	-	-
SE	110,51%	188,36%	49,26%	79,84%	85,76%	123,81%	53,02%	84,36%
SP	112,14%	182,85%	54,27%	75,30%	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%

* MVA’s alteradas por este Convênio ICMS

ANEXO IX - OPERAÇÕES REALIZADAS POR IMPORTADOR DE COMBUSTÍVEIS

UF	Gasolina Automotiva		Óleo Diesel		GLP		QAV
UF	Internas	Interesta-duais	Internas	Interesta-duais	Internas	Interesta-duais	Internas	Interestaduais
AL	305,46%	440,62%	99,11%	139,89%	148,73%	182,65%	108,44%	151,13%
AM	324,47%	465,96%	110,15%	153,20%	95,89%	136,01%	139,74%	219,65%
AP	250,28%	367,04%	160,05%	213,31%	169,68%	206,46%	220,93%	327,91%
BA	268,67%	405,03%	140,31%	189,53%	224,97%	269,29%	84,83%	122,69%
CE	238,16%	350,88%	48,84%	98,46%	136,68%	185,15%	36,65%	82,20%
DF	191,23%	288,31%	67,63%	90,49%	107,90%	136,25%	-	-
ES	196,93%	295,91%	139,93%	172,64%	84,50%	122,29%	70,08%	126,77%
GO	199,02%	304,08%	41,86%	73,00%	135,78%	167,93%	45,65%	94,20%
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	171,80%	262,40%	83,20%	120,72%	143,02%	176,16%	111,95%	155,36%
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	215,15%	325,88%	62,43%	84,58%	178,31%	216,27%	45,73%	94,84%
RJ	230,04%	371,49%	81,04%	108,10%	77,32%	101,50%	52,6%	90,82%
RN	291,32%	321,76%	97,20%	137,60%	196,58%	257,33%	48,09%	97,45%
RO	231,68%	342,24%	72,27%	107,55%	149,34%	183,34%	-	-
RS	252,47%	369,96%	62,57%	84,74%	145,48%	178,95%	-	-
SC	338,18%	484,24%	90,38%	116,34%	245,11%	292,17%	-	-
SE	202,25%	314,04%	66,27%	100,33%	121,83%	167,26%	61,43%	94,50%
SP	198,09%	297,45%	70,62%	93,89%	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

49,76%

91,40%

81,11%

ES

49,76%

91,40%

81,11%

GO

45,48%

82,84%

73,01%

MA

25,22%

60,04%

51,43%

MG

134,02%

-

183,01%

MS

71,94%

119,75%

107,94%

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

46,53%

87,27%

77,20%

SC

34,98%

-

67,38%

SE

21,43%

59,98%

51,38%

SP

36,17%

-

64,67%

TO

86,48%

138,34%

125,52%

* MVA’s alteradas por este Convênio ICMS

Clausula terceira - Ficam convalidados os procedimentos adotados:

a) desde 16 e 20 de setembro de 2003 até a data da entrada em vigor deste convênio, pelo Estado da Bahia, em relação às margens de valor agregado da gasolina automotiva e óleo diesel, respectivamente, de que tratam o Anexo II do Convênio ICMS 03/99;

b) até a data de vigência deste convênio pelo Estado de Rondônia.

Cláusula quarta - Este convênio entra em vigor na data de sua publicação no Diário Oficial da União.