ATO COTEPE/MVA Nº 6, DE 23 DE MAIO DE 2013

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ATO COTEPE/MVA Nº 6, DE 23 DE MAIO DE 2013
Publicado no DOU de 24.05.13

Altera as Tabelas I, II e III anexas ao ATO COTEPE/ICMS 21/08, que divulga as margens de valor agregado a que se refere a cláusula oitava do Convênio ICMS 110/07, que dispõe sobre o regime de substituição tributária nas operações com combustíveis e lubrificantes, derivados ou não de petróleo, e com outros produtos

O Secretário-Executivo do Conselho Nacional de Política Fazendária - CONFAZ, no uso de suas atribuições e considerando o disposto na cláusula oitava do Convênio ICMS 110/07, de 28 de setembro de 2007, torna público que as unidades federadas a partir de 1º de junho de 2013, adotarão as margens de valor agregado, a seguir indicadas nas Tabelas I, II e III de que tratam os incisos de I a X, do Ato COTEPE/ICMS 21/08, de 25 de junho de 2008.

TABELA I - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

UF Gasolina Automotiva e
Álcool Anidro		 Álcool
hidratado		 Óleo
Combustível		 Gás Natural Veicular Lubrificante
Derivado de
Petróleo		 Lubrificante
Não derivado
de Petróleo
Internas Interesta-duais Internas Interestaduais Internas Interesta-duais Internas Interesta-duais Internas Interesta-duais Internas Interestaduais
Alíquota
7%		 Alíquota
12%		 Originado de
Importação
4%		 Alíquota
7%		 Alíquota
12%		 Originado de
Importação
4%
AC

 39,21%

 83,97%

 41,58%

 73,45%

 64,60%

  

 9,93%

 36,81%

 -

 -

 61,31%

 94,35%

 61,31%

 80,75%

 71,03%

 86,58%
AL

 33,41%

 82,75%

 74,72%

 122,59%

 110,62%

  

 24,46%

 49,96%

 -

 -

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%
*AM

 13,56%

 51,41%

 19,44%

 68,26%

 59,26%

  

 -

 -

 -

 -

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%
AP

 22,54%

 63,38%

 18,76%

 47,26%

 39,34%

 52,01%

 28,21%

 54,46%

 -

 -

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%
BA

 29,66%

 77,62%

 31,69%

 51,21%

 43,07%

 56,08%

 10,30%

 37,27%

 -

 -

 61,31%

 94,35%

 61,31%

 80,75%

 71,03%

 86,58%
CE

 23,41%

 69,05%

 34,17%

 66,37%

 57,43%

  

 9,62%

 36,42%

 -

 -

 -

 -

 -

 -

 -

 -
DF

 15,78%

 54,37%

 36,28%

 68,98%

 59,90%

 74,44%

 9,94%

 46,59%

 -

 -

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%
ES

 36,69%

 87,24%

 25,20%

 59,50%

 50,92%

 -

 -

 -

 -

 -

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%
GO

 21,41%

 64,06%

 13,76%

 42,97%

 35,28%

  

 54,78%

 86,48%

 -

 -

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%
MA

 26,18%

 68,24%

 14,95%

 42,54%

 34,87%

  

 9,62%

 36,42%

 -

 -

 -

 -

 -

 -

 -

 -
MG

 42,64%

 95,40%

 30,45%

 49,78%

 41,72%

 54,61%

 29,01%

 57,33%

 -

 -

 61,31%

 96,72%

 61,31%

 -

 73,11%

 88,85%
MS

 41,38%

 88,50%

 94,57%

 141,26%

 128,29%

  

 59,96%

 92,72%

 -

 -

 61,31%

 94,35%

 61,31%

 80,75%

 71,03%

 86,58%
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%

  

 30,00%

 56,63%

 -

 -

 61,31%

 94,35%

 61,31%

 80,75%

 71,03%

 86,58%
PB

 18,09%

 57,45%

 15,45%

 43,15%

 35,46%

  

 22,29%

 47,33%

 137,98%

 -

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%
*PE

 38,23%

 84,30%

 36,37%

 69,09%

 60,00%

  

 16,28%

 40,10%

 -

 -

 61,31%

 94,35%

 61,31%

 80,75%

 71,03%

 86,58%
PI

 14,50%

 52,66%

 23,45%

 53,08%

 44,85%

  

 11,89%

 34,81%

 -

 -

 61,31%

 94,35%

 61,31%

 80,75%

 71,03%

 86,58%
PR

 26,69%

 75,96%

 25,00%

 56,98%

 25,00%

 36,36%

 20,23%

 46,67%

 70,00%

 -

 61,31%

 96,72%

 61,31%

 -

 73,11%

 88,85%
*RJ

 31,92%

 88,46%

 34,36%

 81,09%

 71,35%

  

 11,35%

 23,46%

 100,00%

 -

 61,31%

 99,15%

 61,31%

 -

 75,25%

 91,18%
RN

 23,86%

 65,15%

 16,93%

 44,99%

 37,19%

  

 13,22%

 36,41%

 -

 -

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%
RO

 23,34%

 64,46%

 85,71%

 130,29%

 117,90%

  

 29,00%

 57,82%

 -

 -

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%
RR

 17,80%

 47,25%

 20,00%

 48,81%

 40,81%

  

 9,97%

 36,86%

 -

 -

 -

 -

 -

 -

 -

 -
RS

 35,75%

 81,00%

 38,81%

 46,69%

 38,81%

 51,43%

 9,96%

 32,48%

 -

 -

 61,31%

 94,35%

 61,31%

 -

 71,03%

 86,58%
SC

 20,49%

 60,66%

 19,69%

 -

 42,76%

  

 9,93%

 36,81%

 90,71%

 -

 61,31%

 94,35%

 61,31%

 -

 71,03%

 86,58%
SE

 18,46%

 62,27%

 9,73%

 39,80%

 32,28%

  

 -

 -

 -

 -

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%
SP

 59,19%

 112,25%

 25,00%

 -

 46,67%

  

 10,48%

 34,73%

 -

 -

 61,31%

 96,72%

 61,31%

 -

 73,12%

 88,85%
TO

 25,72%

 67,62%

 32,84%

 64,72%

 55,86%

 70,05%

 9,94%

 46,59%

 -

 -

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%

* MVA’s alteradas por este Ato COTEPE/MVA.                                                                                                

TABELA II - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS E LUBRIFICANTES

UF Gasolina
Automotiva		 Óleo
Diesel		 G L P Óleo
Combustível		 Gás Natural Veicular Lubrificante
Derivado de
Petróleo		 Lubrificante
Não derivado
de Petróleo
Internas Interestaduais Internas Interestaduais Internas Interestaduais Internas Interestaduais Internas Interestaduais Internas Interestaduais Internas Interestaduais
Alíquota
7%		 Alíquota
12%		 Originado de
Importação
4%
AC

 101,12%

 166,51%

 41,13%

 84,29%

 136,32%

 180,65%

 41,45%

 76,22%

 30%

 -

 61,31%

 94,35%

 61,31%

 80,75%

 71,03%

 86,58%
AL

 83,73%

 151,68%

 18,52%

 42,80%

 100,53%

 141,60%

 24,46%

 49,95%

 131,71%

 -

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%
*AM

 63,93%

 118,57%

 22,24%

 47,28%

 86,48%

 124,67%

 -

 -

 30%

 -

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%
AP

 68,68%

 124,91%

 19,25%

 43,68%

 72,80%

 96,36%

 50,14%

 80,90%

 30%

 -

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%
BA

 78,60%

 144,66%

 31,79%

 58,79%

 98,32%

 138,97%

 31,46%

 58,38%

 203,53%

 -

 61,31%

 94,35%

 61,31%

 80,75%

 71,03%

 86,58%
CE

 69,94%

 132,80%

 19,16%

 43,56%

 95,61%

 135,68%

 29,76%

 56,34%

 107,26%

 119,74%

 -

 -

 -

 -

 -

 -
DF

 59,19%

 112,25%

 12,23%

 27,54%

 73,88%

 97,59%

 9,94%

 46,59%

 30%

 -

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%
ES

 89,02%

 158,93%

 23,13%

 39,92%

 54,75%

 86,45%

 -

 -

 151,58%

 -

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%
GO

 56,46%

 111,43%

 17,54%

 33,56%

 106,72%

 134,91%

 28,47%

 54,78%

 30%

 -

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%
MA

 75,19%

 133,59%

 26,76%

 52,72%

 68,25%

 102,72%

 -

 -

 30%

 -

 -

 -

 -

 -

 -

 -
MG

 67,81%

 129,88%

 26,18%

 48,45%

 99,26%

 143,00%

 31,37%

 60,21%

 207,40 %

 -

 61,31%

 96,72%

 61,31%

  

 73,11%

 88,85%
MS

 96,03%

 161,38%

 45,36%

 75,13%

 138,39%

 170,90%

 81,47%

 118,64%

 243,30%

 -

 61,31%

 94,35%

 61,31%

 80,75%

 71,03%

 86,58%
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%

 30,00%

 56,63%

 30%

 -

 61,31%

 94,35%

 61,31%

 80,75%

 71,03%

 86,58%
PB

 63,90%

 118,53%

 20,97%

 45,75%

 74,69%

 110,47%

 19,52%

 44,00%

 182,13%

 201,26%

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%
*PE

 84,30%

 145,74%

 19,34%

 45,54%

 92,76%

 119,05%

 30,31%

 57,00%

 168,96%

 -

 61,31%

 94,35%

 61,31%

 80,75%

 71,03%

 86,58%
PI

 57,28%

 109,71%

 15,32%

 38,94%

 89,07%

 127,80%

 -

 -

 30%

 -

 61,31%

 94,35%

 61,31%

 -

 71,03%

 86,58%
PR

 70,05%

 136,18%

 35,04%

 53,45%

 147,41%

 181,15%

 -

 68,69%

 30,00%

 -

 61,31%

 96,72%

 61,31%

  

 73,11%

 88,85%
*RJ

 83,08%

 161,54%

 42,83%

 64,17%

 48,30%

 68,53%

 49,45%

 84,50%

 -

 -

 61,31%

 99,14%

 61,31%

 -

 75,25%

 91,18%
RN

 75,04%

 133,39%

 32,62%

 59,78%

 84,20%

 121,92%

 -

 -

 112,95%

 117,00%

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%
RO

 69,77%

 126,35%

 20,13%

 44,74%

 85,15%

 110,40%

 46,40%

 76,39%

 31,30%

 58,25%

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%
RR

 107,72%

 159,65%

 45,81%

 75,67%

 118,16%

 162,84%

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -
RS

 86,73%

 148,97%

 41,20%

 60,45%

 155,85%

 190,74%

 30,70%

 57,47%

 -

 -

 61,31%

 94,35%

 61,31%

 -

 71,03%

 86,58%
SC

 65,84%

 121,12%

 18,12%

 34,23%

 134,96%

 167,00%

 40,80%

 69,64%

 -

 -

 61,31%

 94,35%

 61,31%

 -

 71,03%

 86,58%
SE

 52,96%

 109,54%

 17,94%

 42,10%

 95,99%

 136,14%

 4,97%

 26,47%

 131,71%

 -

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%
SP

 59,19%

 112,25%

 33,80%

 52,05%

 81,99%

 106,80%

 -

 -

 -

 -

 61,31%

 96,72%

 61,31%

 -

 73,12%

 88,85%
TO

 72,85%

 130,47%

 16,38%

 32,25%

 74,75%

 98,58%

 21,67%

 46,59%

 30%

 -

 61,31%

 94,35%

 61,31%

 80,74%

 71,03%

 86,58%

 *MVA’s alteradas por este Ato COTEPE/MVA.

TABELA III - OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEIS E LUBRIFICANTES

UF Gasolina
Automotiva		 Óleo
Diesel		 GLP QAV Lubrificante
Derivado de
Petróleo		 Lubrificante
Não derivado
de Petróleo
Internas Interesta-duais Internas Interesta-duais Internas Interesta-duais Internas Interesta-duais Internas Interesta-duais Internas Originado de
Importação
4%
AC

 163,48%

 251,30%

 36,46%

 81,95%

 85,90%

 147,87%

 45,89%

 94,53%

 61,31%

 94,35%

 61,31%

 86,58%
AL

 83,73%

 151,68%

 18,52%

 42,80%

 100,53%

 141,60%

 12,40%

 35,42%

 61,31%

 94,35%

 61,31%

 86,58%
*AM

 63,93%

 118,57%

 22,24%

 47,28%

 86,48%

 124,67%

 -

 -

 61,31%

 94,35%

 61,31%

 86,58%
AP

 68,68%

 124,91%

 19,25%

 43,68%

 72,80%

 96,36%

 103,59%

 171,46%

 61,31%

 94,35%

 61,31%

 86,58%
BA

 166,72%

 265,37%

 31,79%

 55,05%

 120,39%

 150,45%

 84,83%

 122,69%

 61,31%

 94,35%

 61,31%

 86,58%
CE

 88,82%

 158,66%

 32,40%

 59,52%

 130,13%

 194,60%

 62,48%

 116,64%

 -

 -

 -

 -
DF

 59,19%

 112,25%

 12,23%

 27,54%

 73,88%

 97,59%

 -

 -

 61,31%

 94,35%

 61,31%

 86,58%
ES

 89,02%

 158,93%

 23,13%

 39,92%

 54,75%

 86,45%

 29,84%

 73,12%

 61,31%

 94,35%

 61,31%

 86,58%
GO

 56,46%

 111,43%

 17,54%

 33,56%

 106,72%

 134,91%

 40,85%

 40,85%

 61,31%

 94,35%

 61,31%

 86,58%
MA

 75,19%

 133,59%

 26,76%

 52,72%

 68,25%

 102,72%

 101,11%

 142,30%

 -

 -

 -

 -
MG

 67,81%

 129,88%

 26,18%

 48,45%

 99,26%

 143,00%

 30,81%

 74,41%

 61,31%

 96,72%

 61,31%

 88,85%
MS

 96,03%

 161,38%

 45,36%

 75,13%

 138,39%

 170,90%

 109,09%

 151,92%

 61,31%

 94,35%

 61,31%

 86,58%
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%

 61,31%

 94,35%

 61,31%

 86,58%
PB

 63,90%

 118,53%

 20,97%

 45,75%

 74,69%

 110,47%

 57,87%

 90,20%

 61,31%

 94,35%

 61,31%

 86,58%
*PE

 84,30%

 145,74%

 19,34%

 45,54%

 92,76%

 119,05%

 -

 -

 61,31%

 94,35%

 61,31%

 86,58%
PI

 57,28%

 109,71%

 15,32%

 38,94%

 89,07%

 127,80%

 88,47%

 151,30%

 61,31%

 94,35%

 61,31%

 86,58%
PR

 70,05%

 136,18%

 35,04%

 53,45%

 147,41%

 181,15%

 42,86%

 90,48%

 61,31%

 96,72 %

 61,31%

 88,85%
*RJ

 83,08%

 161,54%

 42,83%

 64,17%

 48,30%

 68,53%

 42,37%

 77,96%

 61,31%

 99,14%

 61,31%

 91,18%
RN

 89,60%

 152,79%

 47,36%

 77,54%

 104,66%

 146,58%

 51,21%

 82,19%

 61,31%

 94,35%

 61,31%

 86,58%
RO

 69,77%

 126,35%

 20,13%

 44,74%

 85,15%

 110,40%

 39,96%

 86,62%

 61,31%

 94,35%

 61,31%

 86,58%
RR

 156,38%

 220,48%

 82,26%

 119,59%

 172,69%

 228,55%

 68,16%

 124,22%

 -

 -

 -

 -
RS

 86,73%

 148,97%

 41,20%

 60,45%

 155,85%

 190,74%

 -

 -

 61,31%

 94,35%

 61,31%

 86,58%
SC

 65,84%

 121,12%

 18,12%

 34,23%

 134,96%

 167,00%

 -

 -

 61,31%

 94,35%

 61,31%

 86,58%
SE

 52,96%

 109,54%

 17,94%

 42,10%

 95,99%

 136,14%

 19,01%

 43,38%

 61,31%

 94,35%

 61,31%

 86,58%
SP

 59,19%

 112,25%

 33,80%

 52,05%

 81,99%

 106,80%

 40,76%

 87,69%

 61,31%

 96,71%

 61,31%

 88,85%
TO

 72,85%

 130,47%

 16,38%

 32,25%

 74,75%

 98,58%

 72,85%

 130,47%

 61,31%

 94,35%

 61,31%

 86,58%

*MVA’s alteradas por este Ato COTEPE/MVA.

Este ato entra em vigor na data de sua publicação no Diário Oficial da União.

 

MANUEL DOS ANJOS MARQUES TEIXEIRA