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Aprovadas novas margens de valor agregado de combustíveis

Ato Cotepe/MVA 8/2013

Este ato modifica as Tabelas I, II e III ao Ato 21 Cotepe/ICMS, de 25-6-2008 (Link “Atos do Confaz” da seção ICMS/ISS/IPI do Portal COAD), fixando Margens de Valor Agregado (MVA) a serem utilizadas no cálculo da substituição tributária do ICMS, a par

26/08/2013 11:56:16

ATO 8 COTEPE/MVA, DE 22-8-2013
(DO-U DE 26-8-2013)
– C/ Retific. no D. Oficial de 28-8-2013 –

SUBSTITUIÇÃO TRIBUTÁRIA – Combustível

Aprovadas novas margens de valor agregado de combustíveis

Este ato modifica as Tabelas I, II e III ao Ato 21 Cotepe/ICMS, de 25-6-2008 (Link “Atos do Confaz” da seção ICMS/ISS/IPI do Portal COAD), fixando Margens de Valor Agregado (MVA) a serem utilizadas no cálculo da substituição tributária do ICMS, a partir de 1-9-2013.

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 setembro 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	Inter estaduais	Internas	Interestaduais			Internas	Inter estaduais	Internas	Inter estaduais	Internas	Inter estaduais	Internas	Interestaduais
	Internas	Inter estaduais	Internas	Alíquota 7%	Alíquota 12%	Originado de Importação 4%	Internas	Inter estaduais	Internas	Inter estaduais	Internas	Inter estaduais	Internas	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%			61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
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%			61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
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%			61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
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%			61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
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%	25,87%		60,92%		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		GLP		Óleo Combustível		Gás Natural Veicular		Lubrificante Derivado de Petróleo		Lubrificante Não derivado de Petróleo
	Internas	Inter- estaduais	Internas	Inter- estaduais	Internas	Inter- estaduais	Internas	Inter- estaduais	Internas	Inter- estaduais	Internas	Inter- estaduais	Internas	Interestaduais
	Internas	Inter- estaduais	Internas	Inter- estaduais	Internas	Inter- estaduais	Internas	Inter- estaduais	Internas	Inter- estaduais	Internas	Inter- estaduais	Internas	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%	61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
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%		61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
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%		61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
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%	80,75	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%					61,31%	94,35%	61,31%	80,75%	71,03%	86,58%
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
UF	Internas	Inter estaduais	Internas	Inter estaduais	Internas	Inter estaduais	Internas	Inter estaduais	Internas	Inter estaduais	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%	61,31%	94,35%	61,31%	86,58%
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%	61,31%	94,35%	61,31%	86,58%
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%	61,31%	94,35%	61,31%	86,58%
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%	61,31%	94,35%	61,31%	86,58%
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%

*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