CONVÊNIO ICMS 84/02
Altera o Convênio ICMS 03/99, de 16.04.99, 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 106ª reunião ordinária, realizada em Porto Alegre, RS, no dia 28 de junho de 2002, 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
CONVÊNIO
Cláusula primeira
Os percentuais constantes dos Anexos do Convênio ICMS 03/99 , de 16 de abril de 1999, ficam alterados como segue:
| ANEXO I do Convênio ICMS 03/99 | |||||||
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| OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS | |||||||
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| UF | Gasolina Automotiva e Álcool Anidro | Álcool Hidratado | Óleo Combustível | ||||
| Internas | Interestaduais | Internas | Interestaduais | Internas | Interestaduais | ||
| Alíquota 7% | Alíquota 12% | ||||||
| AC | 17,80% | 57,07% | 20,00% | 48,81% | 40,81% | 9,62% | 36,42% |
| AL | 33,39% | 77,85% | 35,26% | 67,73% | 58,73% | 9,62% | 36,42% |
| AM | 19,37% | 59,16% | 23,46% | 53,09% | 44,86% | 9,62% | 36,42% |
| AP | 19,37% | 59,16% | 20,00% | 48,81% | 40,81% | 9,65% | 36,47% |
| BA | 27,96% | 75,29% | 31,69% | 63,30% | 54,53% | 10,30% | 37,27% |
| CE | 29,29% | 72,39% | 43,32% | 77,72% | 68,16% | 9,62% | 36,42% |
| DF | 78,14% | 137,53% | 35,67% | 68,24% | 59,20% | 9,94% | 46,58% |
| ES | 21,60% | 62,13% | 33,92% | 66,05% | 57,13% | 10,48% | 37,50% |
| GO | 61,82% | 118,68% | 45,48% | 82,84% | 73,01% | 10,54% | 34,80% |
| MA | 21,60% | 62,13% | 25,00% | 55,01% | 46,68% | 9,62% | 36,42% |
| MG | 64,85% | 119,80% | 40,53% | - | 64,90% | 15,47% | 40,82% |
| MS | 75,54% | 134,05% | 39,28% | 108,92% | 97,69% | 9,73% | 36,57% |
| MT | 92,42% | 156,56% | 53,19% | 104,25% | 60,81% | 123,05% | 168,73% |
| PA | 18,50% | 69,28% | 33,44% | 65,46% | 56,56% | 9,62% | 36,42% |
| PB | 55,26% | 107,02% | 38,50% | 62,54% | 71,78% | 9,62% | 36,42% |
| PE | 42,35% | 89,80% | 38,06% | 71,21% | 62,00% | 12,58% | 35,65% |
| PI | 22,21% | 62,94% | 27,27% | 57,82% | 49,33% | 12,63% | 40,17% |
| PR | 76,71%% | 138,80% | 46,82% | 66,51% | 57,56% | 20,23% | 46,67% |
| RJ | 121,13% | 215,90% | 20,11% | 59,57% | 51,00% | 11,35% | 35,79% |
| RN | 36,30% | 81,74% | 40,90% | 74,73% | 65,33% | 9,62% | 36,42% |
| RO | 18,56% | 58,08% | 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 | 21,60% | 62,13% | 43,69% | 78,18% | 68,60% | 9,97% | 36,86% |
| SC | 66,61% | 122,15% | 44,18% | 78,79% | 69,19% | 9,93% | 36,81% |
| SE | 18,56% | 58,08% | 36,73% | 69,55% | 60,43% | 10,48% | 39,23% |
| SP | 60,92% | 114,56% | 25,00% | - | 46,88% | 10,48% | 39,23% |
| TO | 21,60% | 62,13% | 58,27% | 96,28% | 85,72% | 9,94% | 36,82% |
| ANEXO II do Convênio ICMS 03/99 | ||||||||||
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| OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS | ||||||||||
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| UF | Gasolina Automotiva | Óleo Diesel | GLP | Óleo Combustível | Gás Natural Veicular | |||||
| 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 | 105,88% | 174,51% | 43,62% | 73,04% | 163,79% | 199,76% | 53,45% | 84,88% | - | |
| AM | 113,57% | 184,76% | 43,61% | 73,02% | 95,89% | 136,01% | 20,45% | 45,12% | 30% | |
| AP | 118,53% | 191,37% | 50,51% | 81,34% | 128,54% | 159,70% | 29,76% | 56,34% | 30% | |
| BA | 91,36% | 162,14% | 41,56% | 70,56% | 120,39% | 150,45% | 31,46% | 58,39% | 203,53% | |
| CE | 72,88% | 130,51% | 18,21% | 57,61% | 115,33% | 159,43% | 29,76% | 56,34% | 269,81% | |
| DF | 89,34% | 152,46% | 54,69% | 75,78% | 236,22% | 282,06% | 9,94% | 46,58% | 30% | |
| ES | 71,70% | 128,94% | 22,55% | 47,65% | 151,57% | 203,10% | - | - | 163,21% | |
| GO | 93,18% | 161,05% | 36,98% | 67,06% | 127,96% | 159,05% | 30,62% | 57,37% | 30% | |
| MA | 102,28% | 169,71% | 38,23% | 66,54% | 121,25% | 166,57% | - | - | 30% | |
| MG | 98,01% | 164,01% | 21,50% | 48,18% | 91,59% | 133,65% | 15,47% | 40,82% | 207,40% | |
| MS | 110,84% | 181,12% | 49,43% | 80,04% | 188,33% | 227,65% | 37,22% | 65,33% | 234,50% | |
| MT | 199,63% | 299,51% | 76,77% | 112,97% | 238,39% | 284,54% | 123,05% | 168,75% | 234,50% | |
| PA | 88,64% | 169,49% | 37,92% | 66,17% | 97,38% | 137,81% | 29,76% | 56,34% | 30% | |
| PB | 85,62% | 147,50% | 35,62% | 63,40% | 130,20% | 177,35% | 29,74% | 56,31% | 182,13% | |
| PE | 72,70% | 130,27% | 46,16% | 76,10% | 179,43% | 217,53% | - | - | 232,60% | |
| PI | 98,60% | 164,80% | 42,94% | 72,22% | 123,34% | 169,08% | - | - | 30% | |
| PR | 85,55% | 150,74% | 42,51% | 61,94% | 172,94% | 212,65% | 38,29% | 68,69% | 30% | |
| RJ | 121,13% | 215,90% | 88,01% | 113,64% | 155,75% | 190,62% | 11,35% | 35,79% | - | |
| RN | 78,02% | 137,36% | 34,90% | 62,53% | 119,34% | 164,27% | - | - | 236,40% | |
| RO | 120,28% | 193,70% | 50,51% | 81,34% | 115,62% | 145,02% | 29,76% | 58,34% | - | |
| RR | 107,72% | 159,65% | 45,81% | 75,67% | 118,16% | 162,84% | - | - | - | |
| RS | 111,31% | 181,75% | 38,43% | 57,31% | 167,72% | 204,23% | 30,69% | 57,46% | 30% | |
| SC | 117,84% | 190,45% | 43,04% | 62,55% | 188,64% | 228,00% | 40,80% | 69,64% | 30% | |
| SE | 88,04% | 150,73% | 37,37% | 65,51% | 136,70% | 185,18% | - | - | 273,83% | |
| SP | 109,39% | 179,18% | 36,21% | 54,78% | 154,73% | 189,47% | - | - | - | |
| TO | 108,99% | 178,65% | 47,02% | 77,14% | 149,47% | 200,57 | - | - | 30% | |
| ANEXO III do Convênio ICMS 03/99 | ||||||||
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OPERAÇÕES REALIZADAS POR IMPORTADORES | ||||||||
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| UF | Gasolina Automotiva | Óleo Diesel | GLP | QAV | ||||
| 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 | 145,89% | 227,85% | 43,46% | 72,84% | 148,80% | 199,76% | 44,17% | 73,70% |
| AM | 166,96% | 255,95% | 82,89% | 120,34% | 95,89% | 136,01% | 139,74% | 219,65% |
| AP | 159,50% | 246,01% | 79,52% | 116,29% | 229,73% | 274,69% | 44,17% | 73,70% |
| BA | 138,02% | 226,06% | 68,51% | 103,03% | 120,39% | 150,45% | 84,83% | 122,69% |
| CE | 116,10% | 188,14% | 22,43% | 63,31% | 169,16% | 224,29% | 62,48% | 116,64% |
| DF | 105,62% | 174,15% | 59,01% | 80,70% | 171,66% | 208,71% | - | - |
| ES | 77,80% | 143,56% | 22,55% | 47,65% | 151,57% | 203,10% | 37,80% | 83,73E |
| GO | 110,73% | 184,77% | 49,44% | 82,24% | 148,68% | 182,59% | 45,65% | 94,20% |
| MA | 102,28% | 169,71% | 38,23% | 66,54% | 121,25% | 166,57% | 102,71% | 170,28% |
| MG | 116,01% | 188,01% | 32,55% | 61,65% | 108,65% | 154,45% | 65,70% | 120,93% |
| MS | 130,01% | 206,68% | 63,02% | 96,41% | 214,55% | 257,44% | 96,70% | 136,98% |
| MT | 130,27% | 207,70% | 78,30% | 115,23% | 243,16% | 290,23% | 249,13% | 366,18% |
| PA | 88,64% | 169,49% | 37,92% | 66,17% | 97,38% | 137,81% | 217,46% | 353,51% |
| PB | 128,44% | 204,58% | 50,69% | 81,55% | 155,78% | 208,17% | 52,38% | 83,60% |
| PE | 92,89% | 157,18% | 37,17% | 67,28% | 179,43% | 217,50% | - | - |
| PI | 148,26% | 231,01% | 78,68% | 115,27% | 123,34% | 169,09% | 109,67% | 138,26% |
| PR | 85,55% | 150,74% | 42,51% | 61,94% | 172,94% | 212,65% | 42,86% | 90,48% |
| RJ | 139,76% | 242,52% | 112,13% | 141,05% | 183,04% | 221,64% | 178,94% | 248,68% |
| RN | 123,69% | 198,26% | 42,70% | 71,93% | 53,68% | 104,91% | 37,80% | 83,73% |
| RO | 120,28% | 193,70% | 50,51% | 81,34% | 115,62% | 145,02% | 45,89% | 94,53% |
| RR | 156,38% | 220,48% | 82,26% | 119,59% | 172,69% | 228,55% | 68,16% | 124,22% |
| RS | 129,71% | 206,28% | 38,43% | 57,31% | 167,72% | 204,23% | 40,94% | 69,80 |
| SC | 117,84% | 190,45% | 43,04% | 63,87% | 188,64% | 236,90% | 40,80% | 65,12% |
| SE | 66,17% | 121,56% | 29,55% | 56,09% | 136,70% | 185,18% | 45,43% | 75,21% |
| SP | 109,39% | 179,18% | 36,21% | 54,78% | 154,73% | 189,47% | 40,76% | 87,67% |
| TO | 161,25% | 248,33% | 83,78% | 121,42% | 164,00% | 252,00% | 194,97% | 293,30% |
Cláusula segunda
Este convênio entra em vigor na data de sua publicação no Diário Oficial da União, produzindo efeitos:I - a partir do dia 15 de julho de 2002, em relação ao Estado do Paraná;
II - a partir do dia 5 de julho de 2002, em relação as demais unidades da federação.
Porto Alegre, RS, 28 de junho de 2002.
