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Confaz republica o Ato que consolida as margens de valor agregado nas operações com combustíveis

Ato Cotepe/ICMS 42/2017

31/08/2017 10:36:16

ATO 42 COTEPE/ICMS, DE 20-9-2013
(REPUBLICADO NO DO-U DE 31-8-2017)

SUBSTITUIÇÃO TRIBUTÁRIA – Combustível

Confaz republica o Ato que consolida as margens de valor agregado nas operações com combustíveis
Esta republicação consolida a relação das margens de valor agregado (MVA), atualmente em vigor, a serem utilizadas na formação da base de cálculo da substituição tributária do ICMS nas operações com combustíveis e lubrificantes, derivados ou não de petróleo, em decorrência das diversas alterações promovidas nos últimos anos.

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

MANUEL DOS ANJOS MARQUES TEIXEIRA

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
	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%	-	-

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
UF	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	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
UF	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
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%

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
UF	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
UF	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
UF	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
UF	Internas	Inter- estaduais	Internas	Inter- estaduais	Internas	Inter- estaduais
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
UF	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
UF	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
UF	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
UF	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
	Internas	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%	-
PA	31,53%	81,70%	71,93%	-
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.

CONTEÚDO Legislações

Confaz republica o Ato que consolida as margens de valor agregado nas operações com combustíveis

Ato Cotepe/ICMS 42/2017

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