DOE PR 03/10/2014
Publica novas Tabelas de Valores de Base de Cálculo relativas à Substituição Tributária nas operações com CERVEJAS, REFRIGERANTES, ENERGÉTICOS, ISOTÔNICOS e ÁGUA MINERAL.
O DIRETOR DA CRE – COORDENAÇÃO DA RECEITA DO ESTADO, no uso das atribuições que lhe conferem o inciso X do art. 9° do Regimento da CRE aprovado pela Resolução SEFA n° 88, de 15 de agosto de 2005,
CONSIDERANDO o disposto no § 3° do art. 11 e no caput do art. 14 do Anexo X, ambos do Regulamento do ICMS do Estado do Paraná, aprovado pelo Decreto n° 6.080, de 28 de setembro de 2012, e nos §§ 1° e 3° do art. 11 da Lei n° 11.580, de 14 de novembro de 1996;
CONSIDERANDO os dados das pesquisas dos preços usualmente praticados pelo substituído final no mercado, protocoladas sob SID n° 13.353.817-8, e realizadas pelas seguintes instituições:
– Fink & Schappo Consultoria Ltda, em conjunto com a Universidade Federal de Santa Catarina – UFSC, apresentada pelo Sindicato Nacional da Indústria da Cerveja – SINDICERV e Associação Brasileira das Indústrias de Refrigerantes e de Bebidas não Alcoólicas – ABIR;
– GFK Indicator, apresentada pela Associação Brasileira de Bebidas – ABRABE;
– Associação dos Fabricantes de Refrigerantes do Brasil-AFREBRAS;
CONSIDERANDO o contido no SID n° 13.319.656-0 e demais pedidos de inclusão, alteração ou exclusão de produtos,
resolve:
1. Para fins da presente NPF, consideram-se contribuintes substitutos aqueles definidos no artigo 13 do Anexo X do Regulamento do ICMS do Estado do Paraná, aprovado pelo Decreto n° 6.080, de 28 de setembro de 2012.
2. Para efeito de retenção e recolhimento do Imposto sobre Operações Relativas à Circulação de Mercadorias e sobre Prestações de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação – ICMS, relativo às operações subsequentes com CERVEJAS, REFRIGERANTES, ENERGÉTICOS, ISOTÔNICOS e ÁGUA MINERAL, no período de 1° de outubro de 2014 até 31 de dezembro de 2014, deverão ser considerados os valores constantes das tabelas dos ANEXOS I, II e III, respectivamente, desta NPF.
3. Os valores estabelecidos nesta Norma de Procedimento Fiscal deverão ser utilizados para a formação da base de cálculo da substituição tributária do ICMS, nas vendas realizadas pelo substituto tributário aos estabelecimentos distribuidores, atacadistas ou varejistas, não importando o sistema de distribuição adotado.
3.1. Nas notas fiscais que acobertarem as operações, deverá constar a expressão: “BASE DE CÁLCULO DA SUBSTITUIÇÃO TRIBUTÁRIA CONFORME NPF n° 83/2014”.
4. As marcas ou embalagens não relacionadas nas tabelas citadas acima poderão ser incluídas a qualquer tempo, devendo o interessado encaminhar requerimento neste sentido à CRE – Coordenação da Receita do Estado, localizada na Avenida Vicente Machado, 445 – Curitiba, PR, destinado à Inspetoria Geral de Fiscalização/Setor de Gestão Fiscal.
5. Independentemente do disposto no item 2 desta NPF, poderá a Receita Estadual alterar os períodos e as tabelas vigentes a qualquer momento, mediante publicação de novas tabelas no Diário Oficial Executivo.
6. Deverão ser utilizadas as margens de valor agregado estabelecidas no parágrafo único do artigo 14 do Anexo X do Regulamento do ICMS, nas seguintes situações:
6.1. em virtude de decisão administrativa ou judicial que determine a aplicação de outra base de cálculo para a substituição tributária das mercadorias de que trata esta NPF;
6.2. para determinação da base de cálculo da substituição tributária de cervejas, refrigerantes, energéticos, isotônicos e águas minerais importadas, exceto para aquelas constantes das tabelas mencionadas no item 2 desta NPF;
6.3. para produto enquadrado em “DEMAIS MARCAS DE FABRICAÇÃO NACIONAL”, “OUTRAS” ou “DEMAIS MARCAS”, nas tabelas mencionadas no item 2 desta NPF, com descrição de embalagem para a qual não haja indicação de preço sugerido;
6.4. quando o valor da operação própria do substituto for igual ou superior à base de cálculo da substituição tributária prevista na forma desta NPF.
7. Esta Norma entra em vigor na data da sua publicação, produzindo efeitos a partir de 1° de outubro de 2014.
COORDENAÇÃO DA RECEITA DO ESTADO, Curitiba, 29 de setembro de 2014.
ÁGUA MINERALNORMA DE PROCEDIMENTO FISCAL N° 83/2014 – ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJAS
VIGÊNCIA: 01/10/2014 A 31/12/2014
CNPJ Base e Nome do Fabricante/Importador | MARCAS | CERVEJAS EM EMBALAGENS DE: | CHOPP | Kit – Garrafas e Copos | ||||||||||||
GARRAFA DE VIDRO OU PET DESCARTÁVEL | GARRAFA DE VIDRO RETORNÁVEL | ALUMÍNIO OU LATA DESCARTÁVEL | ||||||||||||||
Até 330 ml | De 331 ml a 450 ml | De 451 ml a 650 ml | De 651 ml a 1000 ml | Acima de 1000 ml | Até 360 ml | De 361 ml a 660 ml | Acima 660 ml | Até 300 ml | De 301 ml a 349 ml | De 350 ml a 450 ml | Acima 450 ml | Barril KEG – Até 5L | Litro | |||
02808708 – COMPANHIA DE BEBIDAS DAS AMERICAS – AMBEV | Antárctica Malzbier | – | 2,98 | – | – | – | 6,14 | – | – | – | – | – | – | – | – | – |
Antárctica Pilsen | – | 3,51 | – | 6,79 | – | 2,03 | 4,53 | 6,27 | – | – | 2,03 | 2,44 | – | 17,59 | – | |
Antárctica Sub-Zero | – | – | – | – | – | – | 3,74 | 4,22 | 1,61 | – | 1,77 | 2,39 | – | – | – | |
Antárctica Pilsen Extra Cristal | – | 3,42 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Bohemia Pilsen | – | 3,35 | – | 9,41 | – | – | 6,91 | 5,51 | – | – | 2,38 | – | – | – | – | |
Bohemia Confraria, Weiss e Confraria | 6,87 | 7,45 | 10,19 | – | – | – | – | – | – | – | – | – | – | 19,34 | – | |
Bohemia Escura | – | 4,00 | 9,87 | – | – | – | 7,49 | – | – | – | 2,46 | – | – | – | – | |
Brahma Chopp | 2,53 | 2,96 | – | 5,95 | – | 1,78 | 5,02 | 5,11 | 1,68 | – | 2,15 | 2,64 | – | 17,59 | – | |
Brahma Chopp Zero | – | 3,19 | – | – | – | – | – | – | – | – | 2,37 | – | – | – | – | |
Brahma Choop Lata 550ml | – | – | – | – | – | – | – | – | – | – | – | 2,84 | – | – | – | |
Brahma Chopp Garrafa Alum 473ml | – | – | – | – | – | – | – | – | – | – | – | 6,73 | – | – | – | |
Brahma Extra | – | 3,32 | – | – | – | – | 6,43 | – | – | – | 2,47 | – | – | – | – | |
Brahma Malzbier | – | 3,29 | – | – | – | – | 6,81 | – | – | – | 2,43 | – | – | – | – | |
Budweiser | – | 3,31 | – | – | – | – | 6,93 | 6,96 | – | – | 2,53 | – | – | – | – | |
Budweiser Garrafa Alum 473ml | – | – | – | – | – | – | – | – | – | – | – | 8,51 | – | – | – | |
Budweiser Pilsen | – | 3,13 | – | – | – | – | – | – | – | – | 2,47 | – | – | – | – | |
Caracu | – | – | 14,13 | – | – | – | – | – | – | – | – | – | – | – | – | |
Franziskaner – Todos os Tipos | 9,94 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Hoegaarden | – | – | – | 19,02 | – | – | – | – | – | – | – | – | – | – | – | |
Kronenbier | – | 3,30 | – | – | – | – | – | – | – | – | 2,37 | – | – | – | – | |
Leffe | 11,19 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Líber | – | 3,30 | – | – | – | – | – | – | – | – | 2,42 | – | – | – | – | |
Norteña | – | – | – | 17,70 | – | – | – | – | – | – | – | – | – | – | – | |
Original | – | – | 7,97 | – | – | – | 7,04 | – | – | – | – | – | – | – | – | |
Patagônia | – | – | – | 14,41 | – | – | – | – | – | – | – | – | – | – | – | |
Polar Export | – | 2,97 | – | – | – | – | 4,63 | – | – | – | 1,92 | – | – | – | – | |
Quilmes | – | – | – | 11,05 | – | – | – | – | – | – | – | – | – | – | – | |
Serramalte | – | – | – | – | – | – | 7,24 | – | – | – | – | – | – | – | – | |
Skol Beats | 3,23 | – | – | – | – | – | – | – | 2,74 | – | – | – | – | – | – | |
Skol Beats Extreme Long Neck | 3,56 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Skol Pilsen | 1,85 | 2,94 | 3,65 | 5,67 | – | 1,77 | 5,08 | 5,07 | 1,68 | – | 2,13 | 2,62 | – | 17,59 | – | |
Skol Pilsen Lata 550ml | – | – | – | – | – | – | – | – | – | – | – | 2,77 | – | – | – | |
Skol Pilsen Garrafa Alum 473ml | – | – | – | – | – | – | – | – | – | – | – | 6,73 | – | – | – | |
Skol 360 | – | – | – | – | – | – | 4,63 | 5,73 | 1,72 | – | 2,17 | 2,72 | – | – | – | |
Stella Artois | 3,37 | – | – | 15,96 | – | – | – | – | 2,57 | – | – | – | – | 17,59 | – | |
19900000 – CERVEJARIAS KAISER BRASIL S/A | Bavaria Pilsen | 1,42 | – | – | – | – | – | 3,16 | – | – | – | 1,61 | 1,96 | – | – | – |
Bavária Premium | – | 3,00 | – | – | – | – | 4,84 | – | – | – | 2,24 | – | – | – | – | |
Bavária Sem Alcool | – | – | – | – | – | – | – | – | – | – | 2,25 | – | – | – | – | |
Dosequis | – | 6,97 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Heineken | 2,18 | 3,37 | 6,11 | – | – | – | 7,06 | – | – | – | 2,69 | – | 52,84 | 17,59 | – | |
Kaiser Bock | – | 3,42 | – | – | – | – | – | – | – | – | 2,56 | – | – | – | – | |
Kaiser Gold | – | 3,36 | – | – | – | – | 7,42 | – | – | – | 1,58 | – | – | – | – | |
Kaiser Pilsen | 1,51 | – | – | 7,04 | 35,59 | – | 4,36 | 4,94 | – | – | 1,84 | 2,33 | 36,82 | 13,71 | – | |
Kaiser Radler | 1,89 | 2,34 | – | – | – | – | – | – | – | – | 2,03 | – | – | – | – | |
Santa Cerva Pilsen | – | – | – | – | – | – | 3,77 | – | – | – | – | – | – | – | – | |
Sol Pilsen | 1,54 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Sol Premium Beer | 3,07 | 3,68 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Sol Summer / Summer Pilsen | 1,39 | – | – | – | – | – | – | – | – | – | 1,57 | – | – | – | – | |
Xingu | – | 3,28 | – | – | – | – | 5,05 | – | – | – | 2,98 | – | – | 17,59 | – | |
Xingu Red e Gold | – | 3,28 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Murphy’s Irish Stout e Red | 10,95 | – | – | – | – | – | – | – | – | – | – | 15,45 | – | – | 57,70 | |
Amstel | 9,59 | – | – | – | – | – | 6,14 | – | – | – | – | – | – | 16,57 | – | |
Edelweiss | – | – | 17,41 | – | – | – | – | – | – | – | – | – | – | – | 52,41 | |
Birra Moreti | 9,57 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Desperados | 4,09 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Sagres | – | – | – | – | – | – | 6,14 | – | – | – | – | – | – | – | – | |
Bavaria 00% | 1,75 | – | – | – | – | – | – | – | – | – | 1,97 | – | – | – | – | |
50221019 – BRASIL KIRIN IND. BEBIDAS S/A02864417 – CIA DE BEBIDAS BRASIL KIRIN | Cintra Pilsen | – | – | – | – | – | – | 3,01 | – | – | – | 1,73 | 1,96 | – | – | – |
Glacial | – | – | – | – | – | – | 2,89 | 3,41 | – | – | 1,32 | 1,96 | – | – | – | |
Primus | – | 2,96 | – | – | – | – | 4,09 | – | – | – | 1,92 | – | – | 13,37 | – | |
Nova Schin Malzbier | – | 3,14 | – | – | – | – | 4,01 | – | – | – | 2,95 | – | – | – | – | |
Nova Schin Munich | – | 3,62 | – | – | – | – | – | – | – | – | 2,50 | – | – | 11,88 | – | |
Nova Schin NS2 | – | 3,35 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Nova Schin Pilsen | – | 2,29 | – | 6,17 | – | – | 3,46 | 3,79 | 1,27 | 1,87 | 1,55 | 2,06 | – | 11,88 | – | |
Nova Schin Sem Álcool e Zero Álcool | – | 3,75 | – | – | – | – | 4,52 | – | – | – | 2,32 | – | – | – | – | |
Devassa Pilsen Bem Loura | – | – | 6,76 | – | – | – | 5,18 | 4,62 | 1,53 | – | 1,84 | 2,65 | – | – | – | |
Chopp Devassa Bem Loura | – | – | – | – | – | – | – | – | – | – | – | – | – | 14,90 | – | |
Chopp Devassa – Demais Tipos | – | – | – | – | – | – | – | – | – | – | – | – | – | 17,60 | – | |
Devassa – Demais Tipos | – | 7,06 | – | – | – | – | – | – | 1,53 | – | 1,89 | 2,65 | – | – | – | |
Devassa by Playboy | 2,30 | – | – | – | – | – | – | – | 1,69 | – | – | – | – | – | – | |
Schin Pilsen | – | 2,29 | – | 6,17 | – | – | 3,46 | 3,79 | 1,27 | 1,87 | 1,55 | 2,06 | – | 11,88 | – | |
Schin Pilsen Zero Álcool | – | 3,75 | – | – | – | – | 4,52 | – | – | – | 2,32 | – | – | – | – | |
Schin Malzbier | – | 3,14 | – | – | – | – | 4,01 | – | – | – | 2,95 | – | – | – | – | |
Schin Munich | – | 3,62 | – | – | – | – | – | – | – | – | 2,50 | – | – | 11,88 | – | |
Kirin Ichiban | – | 4,60 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
03431255 – BADEN BADEN | Baden Baden Crystal | 8,90 | – | 18,42 | – | – | – | 18,08 | – | – | – | – | – | – | – | – |
Baden Baden Tripel | – | – | 167,97 | – | – | – | – | – | – | – | – | – | – | – | – | |
Demais Tipos | 10,16 | – | 22,60 | – | – | – | 22,07 | – | – | – | – | – | – | – | 38,20 | |
04914890 – SUDBRACK | Eisenbahn Lust e São Sebá | – | 57,91 | – | 132,69 | – | – | – | – | – | – | – | – | – | – | – |
Eisenbahn Lust Magnum | – | – | – | – | 236,01 | – | – | – | – | – | – | – | – | – | – | |
Eisenbahn Lust Prestige | – | – | – | 132,69 | – | – | – | – | – | – | – | – | – | – | – | |
Eisenbahn Pilsen | – | 9,17 | – | – | – | – | – | – | – | – | – | 6,30 | – | 13,71 | 35,24 | |
Eisenbahn Weinhnachts | – | 10,35 | – | – | – | – | – | – | – | – | – | – | – | – | 61,67 | |
Eisenbahn Demais Tipos | – | 9,17 | 13,00 | – | – | – | – | – | – | – | – | – | – | 17,59 | 48,45 |
NORMA DE PROCEDIMENTO FISCAL N° 83/2014
ANEXO I – VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJAS
VIGÊNCIA: 01/10/2014 A 31/12/2014
CNPJ Base e Nome do Fabricante/Importador | MARCAS | CERVEJAS EM EMBALAGENS DE: | CHOPP | Kit – Garrafas e Copos | ||||||||||||
GARRAFA DE VIDRO OU PET DESCARTÁVEL | GARRAFA DE VIDRO RETORNÁVEL | ALUMÍNIO OU LATA DESCARTÁVEL | ||||||||||||||
Até 330 ml | De 331 ml a 450 ml | De 451 ml a 650 ml | De 651 ml a 1000 ml | Acima de 1000 ml | Até 360 ml | De 361 ml a 660 ml | Acima 660 ml | Até 300 ml | De 301 ml a 349 ml | De 350 ml a 450 ml | Acima 450 ml | Barril KEG – Até 5L | Litro | |||
73410326 – CERVEJARIA PETROPOLIS S/A |
Black Princess Escura e Gold | – | 4,18 | 5,70 | – | – | – | – | – | – | – | – | – | – | – | 28,65 |
Crystal Fusion | – | – | – | – | – | – | – | – | – | – | 2,41 | – | – | – | – | |
Crystal Pilsen | 2,04 | 2,82 | – | 6,28 | – | 1,47 | 3,42 | 3,31 | 1,54 | 2,21 | 1,54 | 2,43 | 57,86 | 10,41 | – | |
Crystal Malzbier, Premium e Zero Álcool | 2,53 | 3,07 | 4,34 | – | – | – | 4,30 | – | 1,94 | 2,80 | 2,31 | – | 79,79 | – | – | |
Itaipava Pilsen | 1,50 | 2,26 | – | 6,76 | – | 1,76 | 4,12 | 4,82 | 1,45 | 2,44 | 1,84 | 2,23 | 57,86 | 12,63 | – | |
Itaipava Malzbier, Premium, Zero Álcool e Fest | 2,66 | 2,59 | 5,92 | – | – | – | 5,04 | – | 2,18 | 3,12 | 2,14 | – | 79,79 | – | 20,98 | |
Itaipava Light | 2,54 | – | – | – | – | – | – | – | – | – | 1,92 | – | – | – | – | |
Lokal Pilsen | – | 3,41 | – | – | – | – | 4,03 | – | – | – | 1,98 | – | – | – | – | |
Petra Pilsen | – | 2,47 | – | 6,76 | – | – | 4,43 | 4,83 | 1,47 | – | 1,92 | – | – | – | – | |
Petra Premium Escura | – | 2,72 | 4,25 | – | – | – | – | – | – | – | 3,10 | – | – | – | 21,00 | |
Petra Premium Stark Bier | – | 2,72 | 11,00 | – | – | – | – | – | – | – | – | – | – | – | 38,87 | |
Petra Aurum, Schmarzbier, Weiss Bier, Bock e Schwarz | – | – | 17,29 | – | – | – | – | – | – | – | – | – | 79,80 | – | 40,10 | |
Weltenburger – Todos Tipos | – | – | 17,36 | – | – | – | – | – | – | – | – | 9,20 | 74,56 | – | 40,10 | |
Artis Pilsen | – | – | 13,34 | – | – | – | – | – | – | – | – | – | – | – | – | |
82206004 – INAB INDUSTRIA NACIONAL DE BEBIDAS LTDA | Colônia Donna’s Beer | – | 3,42 | – | – | – | – | – | – | – | – | 1,73 | – | – | – | – |
Colônia Extra | – | 2,97 | – | – | – | – | 3,34 | – | – | – | 1,78 | – | – | – | – | |
Colônia Sem Álcool | – | 2,97 | – | – | – | – | 3,40 | – | – | – | 2,05 | – | – | – | – | |
Colônia Low Carb | – | – | – | – | – | – | 3,14 | – | – | – | 1,98 | – | – | – | – | |
Colônia Malzbier | – | 3,07 | – | – | – | – | 3,28 | – | – | – | 2,04 | – | – | – | – | |
Colônia Negra | – | – | – | – | – | – | – | – | – | – | – | 2,59 | – | – | – | |
Colônia Pilsen | – | 2,82 | – | 6,28 | – | – | 2,72 | 3,35 | 1,38 | – | 1,42 | 2,04 | – | 11,34 | – | |
Stell | – | – | – | 5,65 | – | – | 2,99 | 3,47 | 1,25 | – | 1,91 | 1,86 | – | – | – | |
Dankel Pilsen | – | – | – | – | – | – | 2,64 | – | – | – | 1,47 | – | – | – | – | |
Bester | – | – | – | – | – | – | – | – | – | – | – | – | – | 10,32 | – | |
44367522 – CERVEJARIA MALTA | Malta Malzbier e Golden | – | 3,07 | – | – | – | – | 4,11 | – | 2,00 | – | 2,31 | 3,30 | – | – | – |
Malta Pilsen | – | 2,67 | – | – | – | – | 2,96 | – | 1,58 | – | 1,72 | -2,27 | – | 11,34 | – | |
Malta Pilsen sem Álcool | – | – | – | – | – | – | 3,70 | – | – | – | 1,85 | 2,60 | – | 14,70 | – | |
Malta Malzbier sem Álcool | – | – | – | – | – | – | 4,52 | – | – | – | 2,35 | 3,68 | – | 14,70 | – | |
Dunkel | – | – | – | – | – | – | – | – | – | – | – | 2,28 | – | – | – | |
46842894 – CASA DI CONTI LTDA | Conti Bier Pilsen | 2,09 | – | – | 6,28 | – | 1,50 | 3,42 | 3,28 | 1,50 | – | 1,52 | 1,98 | – | 11,34 | – |
Conti Malzbier | 2,48 | – | 5,13 | – | – | 1,72 | 4,11 | – | – | – | 2,31 | – | – | – | – | |
Samba Pilsen | 1,93 | – | – | 5,65 | – | 1,36 | 2,89 | 2,75 | 1,47 | – | 1,73 | 1,94 | – | – | – | |
1.500 Puro Malte | 2,31 | – | 4,30 | 5,65 | – | 1,61 | 3,65 | 3,94 | – | – | 2,37 | – | – | – | – | |
Zero Grau | 2,06 | – | 4,57 | 5,65 | – | 1,18 | 3,06 | 2,75 | 1,36 | – | 1,51 | 1,94 | – | – | – | |
Burguesa | 2,09 | – | 4,30 | – | – | 1,56 | 3,57 | – | – | – | 1,67 | – | – | – | – | |
78328051 – CERVEJARIA KILSENLTDA | Kilsen Malzbier | – | 3,03 | – | – | – | – | 4,11 | – | – | – | 2,23 | – | – | – | – |
Kilsen Pilsen | – | 2,63 | – | 5,29 | – | – | 3,34 | – | – | – | 1,79 | – | – | 12,82 | – | |
Kilsen Extra | – | 3,20 | – | – | – | – | 3,87 | – | – | – | – | – | – | – | – | |
Plier Sem Álcool | – | 2,57 | – | – | – | – | 4,33 | – | – | – | 1,91 | – | – | – | – | |
Plier Malzbier – S/Alcool Malz.e Selki Malzbier | – | 3,61 | – | – | – | – | 4,13 | – | – | – | 2,02 | – | – | – | – | |
Kilsen Chopp | – | 3,03 | – | – | – | – | 3,67 | – | – | – | – | – | – | – | – | |
Selki Pilsen | – | 2,63 | – | – | – | – | 3,34 | – | – | – | 1,79 | – | – | 12,86 | – | |
Steinecker Premium Pilsen | – | 3,20 | 4,70 | 5,53 | – | – | 3,54 | 4,01 | – | – | 1,80 | – | – | – | – | |
Steinecker Bock | – | 3,38 | 4,89 | – | – | – | 3,91 | – | – | – | – | – | – | – | – | |
03485089 – INBEB – INDUSTRIAL NORTE PARANAENSE DE BEBIDAS LTDA | Bossa Nova Pilsen | – | – | – | – | – | – | 2,86 | – | – | – | – | – | – | – | – |
D’Fonte Bier Pilsen | – | – | – | – | – | – | 2,86 | – | – | – | – | – | – | – | – | |
Spoller Malzbier | 2,27 | – | 5,74 | – | – | – | 3,35 | – | – | – | 1,94 | – | – | – | – | |
Spoller Pilsen | 2,04 | 2,67 | 5,28 | – | – | – | 3,07 | 3,84 | 1,47 | – | 1,61 | 1,74 | – | 11,30 | – | |
Spoller Puro Malte e Sem Álcool | 2,27 | – | 5,74 | – | – | – | 3,47 | – | – | – | 1,73 | – | – | – | – | |
Colina Bier Pilsen | – | – | – | – | – | – | 2,86 | 2,75 | 1,47 | – | 1,73 | 1,96 | – | – | – | |
Colina Bier Malzbier | – | – | – | – | – | – | 3,47 | – | – | – | 2,31 | – | – | – | – | |
Chopp Colina Bier | – | – | – | – | – | – | – | – | – | – | – | – | 11,32 | – | – | |
00204820 – ALLSTON BREW DO BRASIL-IND. E COM. BEB | Zanni Malzbier | – | 3,07 | – | – | – | – | 3,21 | – | – | – | 1,87 | – | – | – | – |
Zanni Pilsen | – | 2,67 | – | – | – | – | 3,19 | – | – | – | 1,81 | 1,96 | – | – | – | |
Guaratuba | – | – | – | – | – | – | 2,89 | – | – | – | – | – | – | 10,33 | – | |
33 Export e Eindhoven | – | – | 10,08 | – | – | – | – | – | – | – | – | – | – | – | – | |
Hoffman Pilsen | – | 3,51 | – | 9,17 | – | – | 4,57 | – | – | – | – | – | – | – | – | |
Linda Morena | – | – | 8,38 | – | – | – | – | – | – | – | – | – | – | – | – | |
Steinbeck Pilsen | – | 3,77 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Frogs Pale Ale | – | 3,77 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Copernicus | – | 3,77 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
63 Export Pilsen | – | – | 4,29 | – | – | – | – | – | – | – | – | – | – | – | – | |
Saris Pilsen PET | – | – | 1,63 | – | 7,05 | – | – | – | – | – | – | – | – | – | – | |
47765888 – VENCETEX BEB. | Gunter | – | – | – | – | – | – | 2,86 | – | – | – | – | – | – | – | – |
56036312 – CERVEJARIA KRILL | Pils | – | – | – | – | – | – | 2,86 | – | 1,47 | – | 1,73 | – | – | 10,35 | – |
Krill, A Outra e Ecobier | – | 2,67 | 4,57 | – | – | – | 2,86 | – | 1,47 | – | 1,73 | – | – | 10,35 | – | |
Chopp “A Outra” | – | – | 4,30 | – | – | – | 3,16 | – | – | – | – | – | – | – | – | |
Krill, A Outra e Pils Malzbier | – | 3,07 | – | – | – | – | 3,37 | – | – | – | 2,31 | – | – | – | – | |
Fabro Pilsen | – | – | – | – | – | – | 2,99 | – | – | – | 1,73 | – | – | 10,33 | – | |
Fabro Malzbier | – | – | – | – | – | – | 3,13 | – | – | – | 2,06 | – | – | – | – | |
Ecobier Malzbier | – | – | – | – | – | – | – | – | – | – | 2,28 | – | – | – | – | |
56199714 – CONVENÇÃO SP | Guitt’s Pilsen | – | 3,39 | – | – | – | – | 3,39 | – | – | – | 1,82 | – | – | – | – |
45426798 – CIA NACIONAL DE BEBIDAS NOBRES | Belco Pilsen e Tauber | 2,23 | 2,82 | – | – | 7,24 | – | 2,86 | – | 1,47 | – | 1,73 | 1,96 | – | – | – |
Belco Malzbier, Belco Sem Álcool e Mãe Preta | – | – | – | – | – | – | 3,36 | – | – | – | 2,31 | – | – | – | – | |
Bebida Alcoólica Mista Clara e Escura Belco Sun | 2,27 | 2,48 | 4,82 | 5,53 | – | – | – | – | – | – | 1,73 | 1,96 | – | – | – | |
Cerveja Capivaryana | 2,39 | – | 4,82 | – | – | – | – | – | – | – | – | – | – | – | – | |
Olinda Pilsen | 1,45 | 1,68 | – | – | 4,22 | – | – | – | – | – | – | – | – | – | – | |
Bebida Alcoólica Mista Clara e Escura Belco Sun – long neck PET | – | 1,56 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Chopp Belco S/ Álcool Claro e Escuro -long neck PET | – | 1,82 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Belco Sun Sem Álcool – long neck PET | 1,42 | 1,75 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Belco Sun – long neck PET | 1,56 | 1,69 | – | – | – | 4,22 | – | – | – | – | – | – | – | – | – | |
Belco Sun Malzbier – l. Neck – PET | – | 1,56 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Belco Sun Malzbier – l. Neck – PET 2L | – | – | – | – | – | 6,77 | – | – | – | – | – | – | – | – | – | |
Exagerada Pilsen | – | – | – | – | – | – | – | – | – | – | 1,62 | 1,87 | – | – | – | |
Mãe Preta – long neck – PET | – | 1,59 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Biere 1962 | – | – | 2,85 | – | – | – | – | – | – | – | – | – | – | – | – | |
01205167 – MEGA REPRES. LT | Bierland | – | – | 12,19 | – | – | – | – | – | – | – | – | – | – | 14,92 | – |
Bierland Strong Golden Ale | – | – | – | 39,60 | – | – | – | – | – | – | – | – | – | – | – |
NORMA DE PROCEDIMENTO FISCAL N° 83/2014
ANEXO I – VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJAS
VIGÊNCIA: 01/10/2014 A 31/12/2014
CNPJ Base e Nome do Fabricante/Importador | MARCAS | CERVEJAS EM EMBALAGENS DE: | CHOPP | Kit – Garrafas e Copos | ||||||||||||
GARRAFA DE VIDRO OU PET DESCARTÁVEL | GARRAFA DE VIDRO RETORNÁVEL | ALUMÍNIO OU LATA DESCARTÁVEL | ||||||||||||||
Até 330 ml | De 331ml a 450 ml | De 451ml a 650 ml | De 651ml a 1000 ml | Acima de 1000 ml | Até 360 ml | De 361ml a 660 ml | Acima 660 ml | Até 300 ml | De 301ml a 349 ml | De 350 ml a 450 ml | Acima 450 ml | Barril KEG – Até 5L | Litro | |||
04754336 – DE PORTO BEBIDAS | Schmitt Barley Wine Magnun | – | 10,30 | – | 38,86 | – | – | – | – | – | – | – | – | – | – | – |
Demais Marcas e Tipos | – | 10,30 | – | 14,24 | – | – | – | – | – | – | – | – | – | – | – | |
12253239 – GUSSO & ANDRADE | Asgard | – | – | – | – | – | – | – | – | – | – | – | – | – | 10,86 | – |
-79158978 – BAVARIUM PARK | Bavarium | – | – | – | – | – | – | – | – | – | – | – | – | – | 10,86 | – |
07652402 – CERVEJARIA CNS | Bier Hoff Premium Pilsen | – | 6,57 | 10,84 | – | – | – | – | – | – | – | – | – | – | – | – |
Bier Hoff IPA | – | – | 14,10 | – | – | – | – | – | – | – | – | – | – | – | – | |
Bier Hoff Red Ale | – | – | 14,10 | – | – | – | – | – | – | – | – | – | – | – | – | |
Bier Hoff Witbier | – | – | – | 36,62 | – | – | – | – | – | – | – | – | – | – | – | |
Bier Hoff Demais tipos | – | 7,39 | 12,28 | – | – | – | – | – | – | – | – | – | 10,33 | – | – | |
Kit 2 cervejas Bier Hoff 600 ml + copo | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 42,06 | |
Kit 4 cervejas Bier Hoff 600 ml + copo | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 49,04 | |
96366174 – IND.GERMANIA | Germânia | – | 4,59 | 6,47 | – | – | – | 4,28 | – | – | – | – | – | – | 10,86 | – |
08287979 – CERV. CURITIBA | GaudenBier Pilsen e Lager | – | 5,22 | 8,74 | – | – | – | – | – | – | – | – | – | – | 10,86 | – |
GaudenBier Demais Tipos | – | 6,77 | 9,58 | – | – | – | – | – | – | – | – | – | – | – | – | |
The Beers Todos Tipos | – | 9,79 | – | – | – | – | – | – | – | – | – | – | – | 10,38 | – | |
Pagan Todos Tipos | – | 9,79 | – | – | – | – | – | – | – | – | – | – | – | 10,38 | – | |
GaudenBier Kit Misto 355ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 21,59 | |
GaudenBier Kit Misto 4x600ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 35,70 | |
GaudenBier Kit 600ml + copo | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 35,13 | |
Madalosso Pilsen | – | – | 8,72 | – | – | – | – | – | – | – | – | – | – | – | – | |
Madalosso Weizen | – | – | 9,58 | – | – | – | – | – | – | – | – | – | – | – | – | |
Morada Todos Tipos | – | 9,79 | – | – | – | – | – | – | – | – | – | – | – | 10,86 | – | |
Dum Todos os Tipos | – | 7,31 | – | – | – | – | – | – | – | – | – | – | – | 10,33 | – | |
F#%&ing Beer Todos os Tipos | – | 9,23 | – | – | – | – | – | – | – | – | – | – | – | 10,38 | – | |
Partido Alto | – | 5,21 | – | – | – | – | – | – | – | – | – | – | – | 10,38 | – | |
Tormenta Beer | – | 8,61 | – | – | – | – | – | – | – | – | – | – | – | 10,33 | – | |
Klaus Bier Todos os Tipos | – | – | 10,20 | – | – | – | – | – | – | – | – | – | – | 10,86 | – | |
71947592 – CERV. ASHBY | Ashby Tipo Pilsen e Porter | – | – | – | – | – | – | – | – | – | – | – | – | – | 10,86 | – |
62068972-TROPICAL JUICE | Wals Pilsen | – | 10,21 | 8,79 | – | – | – | – | – | – | – | – | – | – | 11,62 | – |
Wals Demais Tipos | – | 15,32 | 10,25 | 43,89 | – | – | – | – | – | – | – | – | – | 13,28 | – | |
11654122 – PREMIUM IND. COM. LT | Bella e Fass | – | – | – | – | – | – | 2,86 | – | – | – | 1,73 | – | – | – | – |
Bauhaus Cobre | – | 5,38 | 10,51 | – | – | – | – | – | – | – | – | 3,83 | – | – | – | |
Bauhaus Trig’Or | – | – | 12,26 | – | – | – | – | – | – | – | – | – | – | – | – | |
Santa Fé | – | 4,90 | 9,47 | – | – | – | – | – | – | – | – | 3,38 | – | – | – | |
29588019 – ARBOR BRASIL LTDA | Therezópolis Gold, Weiz e Jade | – | 4,64 | 7,01 | 11,66 | – | – | – | – | – | – | – | – | – | – | 20,48 |
Therezópolis Ebenholz | – | – | 7,99 | – | – | – | – | – | – | – | – | – | – | – | – | |
Saint Gallen, Sankt Gallen Witbier, Stout Porter, Red Ale e Imperial Stout | – | – | 9,33 | 20,73 | – | – | – | – | – | – | – | – | – | – | – | |
Therezópolis Rubini | – | – | 7,77 | – | – | – | – | – | – | – | – | – | – | – | – | |
Sulamericana | – | – | 6,73 | 8,81 | – | – | – | – | 2,55 | – | – | – | – | – | – | |
Sankt Gallen Stout Porter | – | – | – | 12,74 | – | – | – | – | – | – | – | – | – | – | – | |
Sankt Gallen Red Ale | – | – | – | 13,33 | – | – | – | – | – | – | – | – | – | – | – | |
Kit Gift Box Trio Degustação | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 22,25 | |
Kit Gift Box Therezópolis Ebenholz | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 20,10 | |
Kit Gift Box Therezópolis Rubini | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 37,25 | |
Therezópolis Gold Edição 100 anos | – | – | – | 25,20 | – | – | – | – | – | – | – | – | – | – | – | |
Kit Gift Box Saint Gallen, Stout Porter e Red Ale, c/3 un. | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 37,25 | |
Kit Gift Box Therezópolis Gold Copa 2014, c/3 un. | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 37,25 | |
07776830 – CERV. JOINVILLE | Opa Bier | – | 5,35 | 7,03 | – | – | – | – | – | – | – | – | – | – | 10,86 | 28,36 |
Opa Bier Old Ale | – | – | 8,82 | – | – | – | – | – | – | – | – | – | – | – | – | |
Divina Pilsen | – | – | 9,98 | – | – | – | – | – | – | – | – | – | – | – | – | |
Divina Trigo | – | – | 10,32 | – | – | – | – | – | – | – | – | – | – | – | – | |
Belgian Strong Golden Ale | – | – | 9,90 | – | – | – | – | – | – | – | – | – | – | – | – | |
-Brasileira Pilsen | – | – | 7,25 | – | – | – | – | – | – | – | – | – | – | – | – | |
Merecida Pilsen | – | – | 6,90 | – | – | – | – | – | – | – | – | – | – | – | – | |
Haus Dreizehn Todos os Tipos | – | 7,14 | 7,03 | – | – | – | – | – | – | – | – | – | 10,86 | – | – | |
Bock Opa Bier | – | – | 8,82 | – | – | – | – | – | – | – | – | – | – | – | – | |
10411988 – CERV. KLEIN LT | Klein – Todos os Tipos | – | – | 10,08 | – | – | – | – | – | – | – | – | – | – | 10,83 | – |
04984085 – CERPA CERVEJARIA PARAENSE S/A | Cerpa Export | – | 3,83 | – | – | – | 2,63 | – | – | – | – | – | – | – | – | – |
Cerpa Gold | – | 3,57 | – | 6,12 | – | – | 3,39 | – | – | – | 2,06 | – | – | – | – | |
Cerpa Draft | – | 3,45 | – | 6,01 | – | – | 2,86 | – | – | – | 1,98 | – | – | – | – | |
IMPORTADORES E ELEITOS COMO SUJEITOS PASSIVOS POR SUBST. TRIBUT. | 8.6 | – | – | 20,04 | – | – | – | – | – | – | – | – | – | – | – | – |
HB | – | – | – | – | – | – | – | – | – | – | – | – | – | 45,99 | – | |
Hollandia | 18,55 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Erdinger | 15,08 | – | 18,08 | – | – | – | – | – | – | – | – | – | – | 44,44 | 74,45 | |
Isenbeck | – | 8,76 | – | – | 17,74 | – | 2,99 | – | – | – | 1,73 | – | – | – | – | |
La Trape, Unibroue e Urthel | – | – | 83,86 | 69,82 | – | – | – | – | – | – | 2,28- | – | – | – | 158,25 | |
Tilburg | 30,92 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Warsteiner | – | 11,34 | – | 23,00 | 157,59 | – | – | – | – | – | – | – | – | – | – | |
WS | – | – | – | – | – | – | 2,99 | – | – | – | – | – | – | 31,52 | – | |
46923090 – WORLDBEV IND. | Lecker, Prosit, Nebraska e Piva – Tipo Pilsen | – | – | – | – | – | – | 2,81 | – | – | – | 1,73 | – | – | – | – |
Lecker Malzbier | – | – | – | – | – | – | 3,47 | – | – | – | 2,31 | – | – | – | – | |
05825945 – CERV. BIERBAUM | Bierbaum Weiss Helles | – | – | 12,13 | – | – | – | – | – | – | – | – | – | – | – | – |
Bierbaum – Demais Tipos | – | – | 10,26 | – | – | – | – | – | – | – | – | – | – | 10,84 | – | |
Bierbaum – kit 5 garrafas 600ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 57,33 | |
Bierbaum Wiss – kit garrafa 600ml/copo | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 41,69 | |
Bierbaum – kit garrafa 600ml/copo | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 31,27 | |
Bierbaum Weizenbock | – | – | 12,75 | – | – | – | – | – | – | – | – | – | – | – | 38,86 | |
Bierbaum Vienna | – | – | 10,28 | – | – | – | – | – | – | – | – | – | – | – | 28,41 | |
Fruit Beer Abacaxi | – | 7,17 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Bierbaum Keller 10 anos | – | – | 12,60 | – | – | – | – | – | – | – | – | – | – | – | – | |
Bierbaum – Kit 3 garrafas | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 40,96 | |
Bierbaum – Kit + caneca | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 60,91 | |
04635112 – CERV. PALAZZO | Palazzo | – | – | – | – | – | – | – | – | – | – | – | – | – | 10,84 | – |
12226693 – WAY BEER IND. COM. LT | Way Lager | 7,29 | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
Way Irish Red Ale | 8,69 | – | 14,07 | – | – | – | – | – | – | – | – | – | – | – | – | |
Way American Pale Ale | 9,29 | – | 14,07 | – | – | – | – | – | – | – | – | – | – | – | – | |
Way Cream Porter | 8,69 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Way 8S | 17,37 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Way Outras Garrafas | 13,89 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Diabólica | 12,16 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Way – Todos os Tipos | – | – | – | – | – | – | – | – | – | – | – | – | – | 14,95 | 30,89 | |
Belgian India Pale Ale | 12,46 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Double American Pale Ale | 16,26 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Sour me not | 7,98 | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
NORMA DE PROCEDIMENTO FISCAL N° 83/2014
ANEXO I – VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJAS
VIGÊNCIA: 01/10/2014 A 31/12/2014
CNPJ Base e Nome do Fabricante/Importador | MARCAS | CERVEJAS EM EMBALAGENS DE: | CHOPP | Kit – Garrafas e Copos | ||||||||||||
GARRAFA DE VIDRO OU PET DESCARTÁVEL | GARRAFA DE VIDRO RETORNÁVEL | ALUMÍNIO OU LATA DESCARTÁVEL | ||||||||||||||
Até 330 ml | De 331 ml a 450 ml | De 451 ml a 650 ml | De 651 ml a 1000 ml | Acima de 1000 ml | Até 360 ml | De 361 ml a 660 ml | Acima 660 ml | Até 300 ml | De 301 ml a 349 ml | De 350 ml a 450 ml | Acima 450 ml | Barril KEG – Até 5L | Litro | |||
09500259 – IND. BEB. KREMER | Kremer | – | – | 8,22 | – | – | – | – | – | – | – | – | – | – | 11,34 | – |
08875424 – CERVEJARIA SANTA CATARINA LTDA | Saint Bier Pilsen | – | 4,34 | 8,4 | 12,16 | – | – | 5,68 | 7,58 | – | – | – | – | – | 10,62 | – |
Saint Bier Pilsen – Chopp | – | – | – | 11,29 | – | – | – | – | – | – | – | – | – | – | – | |
Saint Bier Demais Tipos | 4,53 | 6,08 | 9,50 | 13,03 | – | – | 8,14 | 9,67 | – | – | – | – | – | 10,79 | 49,82 | |
Saint Bier Demais Tipos – Chopp | – | – | – | 11,62 | – | – | – | – | – | – | – | – | – | – | – | |
Coruja Strix/Alba | – | – | 9,20 | 9,50 | – | – | 4,85 | 6,13 | – | – | – | – | – | 11,04 | 37,25 | |
Coruja Otus/lager | – | – | 10,26 | – | – | – | 9,24 | – | – | – | – | – | – | 11,04 | 38,78 | |
Coruja Viva/Extra Viva | – | – | – | – | – | – | – | 14,73 | – | – | – | – | – | 11,04 | – | |
Coruja Demais Tipos | 7,47 | – | 12,10 | – | – | – | 10,34 | – | – | – | – | – | – | 11,04 | 40,27 | |
Slimbier Todos os Tipos | – | 4,39 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Anner Todos os Tipos | – | – | 7,75 | – | – | – | – | – | – | – | – | – | – | – | – | |
Lay Back Beer | 6,57 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
11646758 – CERVEJARIA BODEBROWN LTDA | Bodebrown Perigosa | 6,95 | – | – | – | 47,06 | – | – | – | – | – | – | – | |||
Bodebrown Hop-Weiss | – | – | 7,66 | – | – | – | – | – | – | – | – | – | ||||
Bodebrown Wee Heavy | 6,04 | – | 7,66 | – | 47,06 | – | – | – | – | – | – | – | ||||
Bodebrown todos os tipos | 6,95 | – | 7,66 | – | – | – | – | – | – | – | 13,89 | – | ||||
05256017 – IRMÃOS DONAUER | Chopp Pilsen | – | – | – | – | – | – | 3,42 | 4,34 | – | – | – | – | – | 10,33 | |
09325874 – CIA BRAS. BEB. PREMIUM | Proibida | – | 2,96 | – | – | – | 1,46 | 3,05 | 3,57 | 1,47 | – | 194, | 1,90 | – | – | – |
13498794 – BEER LEGENDS LTDA | Bruge Straffe | 19,10 | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
Chimay Duvel e Maredsous Duvel | 22,42 | – | – | 42,48 | – | – | – | – | – | – | – | – | – | – | – | |
Timmermans | 14,08 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Jever | 10,79 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Maisels Lobkowics | – | – | 14,65 | – | – | – | – | – | – | – | – | – | – | – | – | |
Hook Norton | – | – | 21,24 | – | – | – | – | – | – | – | – | – | – | – | – | |
13492669 – ESTRELLA DE GALÍCIA | Estrella Galicia | 5,79 | 7,54 | – | – | – | – | 5,99 | – | 2,46 | 5,13 | – | – | – | – | 50,89 |
IMP. COM. LTDA | 1906 Reserva Especial | 6,30 | – | – | – | – | – | – | – | – | 5,62 | – | – | – | – | 58,52 |
03320529 – CRUZ DE MALTA CERVEJAS ESPECIAIS LTDA | Stolz Belgium Dubbel | – | – | – | – | – | 6,74 | – | – | – | – | – | – | – | – | – |
Stolz Belgium Specialty Ale – Cofee | – | – | – | – | – | 6,74 | – | – | – | – | – | – | – | – | – | |
13955660 – QUEEN’S CERVEJARIAARTESANAL LTDA | Queen’s Pilsen | – | 4,85 | 6,33 | – | – | – | – | – | – | – | – | – | – | 10,32 | – |
Queen’s Outros Tipos – 500 ml Desc | – | – | 5,90 | – | – | – | – | – | – | – | – | – | – | – | – | |
Queen’s Outros Tipos | – | 5,65 | 7,26 | – | – | – | – | – | – | – | – | – | – | 12,95 | – | |
10562397 – WENSKY BEER LTDA | Wensky Old Ale | – | – | 17,31 | – | – | – | – | – | – | – | 12,27 | – | – | – | – |
Wensky Demais Tipos | – | – | 9,74 | – | – | – | – | – | – | – | 11,64 | 33,13 | – | – | – | |
Curupira, Saci e Lobisomen Bull Beer | – | – | 9,74 | – | – | – | – | – | – | – | 12,27 | – | – | – | – | |
Drewna Piwa | – | – | 17,31 | – | – | – | – | – | – | – | 12,27 | 41,17 | – | – | – | |
AK IND. BEBIDAS LTDA | Chopp Schafbier Pilsen | – | – | – | – | – | – | – | – | – | – | – | – | – | 11,30 | – |
02431423 – SCHRADER, INÁCIO E CIA. LTDA | Providência Pilsen | – | 4,85 | 5,95 | 8,59 | – | – | – | – | – | – | – | – | – | 10,33 | – |
Kit Providência Demais Tipos – 4 Gar | – | – | 28,14 | – | – | – | – | – | – | – | – | – | – | – | – | |
Providência Demais Tipos | – | 5,65 | 6,82 | 11,05 | – | – | – | – | – | – | – | – | – | 10,90 | 36,82 | |
05930853 – FÁBRICA 1 – MICROCERV. GASTRONÔMICA LTDA | Chopp Fábrica 1 Todos os Tipos | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 10,33 |
01366303 – BEERTECH BEB. LTDA | Colorado Cauim | 8,90 | – | 14,79 | – | – | – | – | – | – | – | – | – | – | – | 10,34 |
Colorado Demais Tipos | 10,16 | – | 17,74 | – | – | – | – | – | – | – | – | – | – | – | 10,34 | |
04175027 – GLOBALPREV BEBIDAS E | Miller | – | 5,08 | – | – | – | – | – | – | – | – | 4,39 | ||||
ALIMENTOS S/A | Carlsberg | 3,01 | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
07301954 – BAMBERG IND. COM. BEBIDAS | Bamberg Pilsen | – | 11,11 | 14,07 | – | – | – | – | – | – | – | – | – | – | – | – |
Bamberg Demais Tipos | – | 12,54 | 15,15 | – | – | – | – | – | – | – | – | – | – | – | – | |
13444270 – CERVEJARIA INSANA | Insana Pilsen | 6,30 | – | 6,49 | 9,35 | – | – | – | – | – | – | – | – | – | 10,33 | – |
LTDA | Insana Demais Tipos | – | – | 7,58 | – | – | – | – | – | – | – | – | – | – | 12,40 | – |
03246312 – NATIQUE S/A | Birra Leggenda | – | – | 9,63 | – | – | – | – | – | – | – | – | – | – | – | – |
05766005 – CERVEJARIA RIOGRANDENSE LTDA | Provincia Pilsen | – | – | 5,29 | 7,35 | – | – | – | – | – | – | – | – | – | – | – |
Provincia Sem Álcool | – | – | 5,29 | – | – | – | – | – | 1,47 | – | 1,96 | 2,15 | – | – | – | |
Provincia Red | – | – | 7,11 | – | – | – | – | – | – | – | 2,50 | – | – | – | ||
Provincia Weiss | – | – | 7,11 | – | – | – | – | – | – | – | 4,37 | – | – | – | ||
Provincia Dunkel | – | – | 7,11 | – | – | – | – | – | – | – | 4,37 | – | – | – | ||
17058987 – CERVEJARIA SCHULTZ LTDA | Schultz Todos os Tipos | – | – | 7,36 | – | – | – | – | – | – | – | 4,37 | – | – | 10,33 | – |
06136910 – OBRA PRIMA IMP. EXP. ALIMENTOS LTDA. | Kunstmann Todos os Tipos | 10,74 | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
Kunstmann Gran Torobayo | – | – | 20,46 | – | – | – | – | – | – | – | – | – | – | – | – | |
Kunstmann Torobayo | – | – | – | – | – | – | – | – | – | – | – | – | 95,09 | – | – | |
10653462 – CERVEJARIA LANDBIER LTDA | Landbier Pilsen | – | – | 9,73 | – | – | – | – | – | – | – | – | – | – | 15,01 | – |
Landbier Demais Tipos | – | – | 10,82 | – | – | – | – | – | – | – | – | – | – | 16,57 | – | |
79704961 – IND. COM. BEBIDAS GAROTO LTDA | Kalena | – | – | – | – | – | – | – | – | – | – | – | 1,98 | – | – | – |
124239776 – IND. BRAS. CERVEJAS ESPECIAIS COM. IMP. EXP. LTDA | Invicta Pilsener | – | – | 8,66 | – | – | – | – | – | – | – | – | – | – | – | – |
Invicta German Pilsener | – | – | 8,66 | – | – | – | – | – | – | – | – | – | – | – | – | |
Invicta Demais Tipos | – | – | 10,82 | – | – | – | – | – | – | – | – | – | – | – | – | |
2 Cabeças Todos os Tipos | – | – | 10,82 | – | – | – | – | – | – | – | – | – | – | – | – | |
01756629 – KRUG BIER INDÚSTRIA LTDA | Austria Lager Pilsen | – | 9,15 | – | – | – | – | – | – | – | – | – | – | – | – | |
Austria Export | – | 6,01 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Austria Demais Tipos | – | – | 10,61 | – | – | – | – | – | – | – | – | – | – | – | – | |
01307936 – NEWAGE IND. BEB. LT | Germânia 55 | – | – | – | – | – | – | – | – | – | – | 3,07 | 4,98 | – | – | – |
Germânia Black 56 | – | – | – | – | – | – | – | – | – | – | 3,37 | 5,42 | – | – | – | |
Dado Bier Lager | – | – | – | 7,01 | – | – | – | – | 1,41 | – | – | 2,16 | – | – | – | |
Dado Bier Lager 710 ml | – | – | – | – | – | – | – | – | – | – | – | 4,08 | – | – | – | |
Dado Bier Demais Tipos | – | – | 7,78 | – | – | – | – | – | – | – | – | 4,83 | – | – | – | |
97318943 – AGUAS MINERAIS SARANDI LTDA | Kalena Pilsen | – | – | – | – | – | – | – | 2,74 | – | – | – | – | – | – | – |
02663432 – CERVEJARIA TUPINIQUIM LTDA | Tupiniquim Pilsen e Bohemia Pilsen | 6,46 | – | 9,75 | 13,69 | – | – | – | – | – | – | – | – | – | 10,41 | – |
Tupiniquim Demais Tipos | 6,46 | – | 9,75 | 14,79 | – | – | – | – | – | – | – | – | – | 16,32 | – | |
Tupiniquim Saison | 9,31 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Tupiniquim Imperial Stout | 7,56 | – | 10,84 | – | – | – | – | – | – | – | – | – | – | – | – | |
Tupiniquim Wit | 6,02 | – | 9,31 | – | – | – | – | – | – | – | – | – | – | – | – | |
18441419 – Cervejaria HRX Ltda – ME | Cerveja Zé Galego | – | 6,06 | – | – | – | – | – | – | – | – | – | – | – | – | – |
Jean Le Blanc | – | 7,72 | – | – | – | – | – | – | – | – | – | – | – | 11,57 | – | |
Willie the Bitter | – | 7,72 | – | – | – | – | – | – | – | – | – | – | – | 11,57 | – | |
Elegant Citrus | – | 5,56 | – | – | – | – | – | – | – | – | – | – | – | 10,86 | – | |
Redneck | – | 6,61 | – | – | – | – | – | – | – | – | – | – | – | 11,32 | – | |
73331705 – Stuttgart Importação e Distribuição Ltda. | Wernesgrüner | 6,27 | – | – | – | – | – | – | – | – | – | – | – | 97,29 | – | – |
Wernesgrüner Kit 1 Garr+ copo-500ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 39,41 | |
König Pilsen | 7,65 | – | 8,41 | – | – | – | – | – | – | – | – | – | 97,29 | – | – | |
König Pilsen Kit 1 Garr+Copo-500ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 42,21 | |
Köstritzer | – | – | 11,30 | – | – | – | – | – | – | – | – | – | 97,29 | – | – | |
Köstritzer Kit 1 Garr + Copo-500ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 46,74 | |
Köstritzer Kit 2 Garr + Copo-500ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 63,06 | |
Lichee Weizen | – | – | 10,72 | – | – | – | – | – | – | – | – | – | – | – | – | |
Licher Weizen Kit 1 Garr + Copo – 500 ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 42-71 | |
Licher Weizen Kit 2 Garr + Copo – 500 ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 74,21 | |
Licher Weizen Kit 5 Garr + Copo – 500 ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 85,58 | |
Schneider Weisse Tap 1,2,3,7 | – | – | 11,87 | – | – | – | – | – | – | – | – | – | – | – | – | |
Schneider Weisse Tap 4,5 | – | – | 14,76 | – | – | – | – | – | – | – | – | – | – | – | – | |
Schneider Weisse Tap 6 | – | – | 13,85 | – | – | – | – | – | – | – | – | – | – | – | – | |
Schneider Weisse Eisbock | 15,88 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Schneider Weisse Tap X | – | – | – | 64,15 | – | – | – | – | – | – | – | – | – | – | – | |
Schneider Weisse Kit 1G.+ Copo – 500 ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 53,93 | |
Schneider Weisse Kit 2G.+ Copo – 500 ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 66,95 | |
Aecht Schlenkerl A Märzen | – | – | 17,31 | – | – | – | – | – | – | – | – | – | – | – | – | |
Aecht Schlenkerl A Weizen | – | – | 18,14 | – | – | – | – | – | – | – | – | – | – | – | – | |
Aecht Schlenkerl A Urbock | – | – | 19,62 | – | – | – | – | – | – | – | – | – | – | – | – | |
Aecht Schlenkerl A Kit 1 G. + Copo-500 ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 56,08 | |
82.641.986 – Companhia Hemmer Indústria e Comércio | Cerveja ZEHN BIER Pilsen | – | – | 7,54 | – | – | – | – | – | – | – | – | – | – | – | – |
Cerveja ZEHN BIER Pilsen Extra | – | – | 9,04 | – | – | – | – | – | – | – | – | – | – | – | – | |
Cerveja ZEHN BIER Heller Bock | – | – | 9,03 | – | – | – | – | – | – | – | – | – | – | – | – | |
Cerveja ZEHN BIER Porter | – | – | 9,36 | – | – | – | – | – | – | – | – | – | – | – | – | |
Cerveja ZEHN BIER Weizen | – | – | 9,09 | – | – | – | – | – | – | – | – | – | – | – | – | |
17.965.117 – Cervejaria Anhangava Ltda. | Cervejas Kamby, Rudá, Narã e Vevui | 10,29 | – | 13,34 | – | – | – | – | – | – | – | – | – | – | – | 15,65 |
18.093.100 – Dom Fabricação e Comércio de Bebidas Ltda. | Cervejas Dom Quixote Heffe Weinzen, Dom Pedro Helles, Dom Casmurro IPA, Dom Doca Blond Ale | – | – | 9,98 | – | – | – | – | – | – | – | – | – | – | – | – |
Chope Forte India Pale Ale, Trigo Heddeweizen, Belgian Blond Ale e Claro Helss | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 15,65 | |
14.855.397 – MW Industria de Bebidas Ltda. | Ecobier Puro Malte | – | – | 3,99 | – | – | – | 3,50 | – | – | – | 1,98 | – | – | – | – |
Ecobier Leve “baixo teor de alcool” | – | – | – | – | – | – | 3,20 | – | – | – | 1,85 | – | – | – | – | |
Demais marcas de fabricação nacional | Tipo Pilse | 16,64 | 19,11 | 24,33 | 114,66 | 177,51 | 11,27 | 14,59 | 16,36 | 5,41 | 8,42 | 8,29 | 9,42 | 133,80 | 24,33 | – |
Demais Tipos | 24,33 | 29,53 | 34,75 | 144,19 | 221,89 | 14,48 | 17,83 | 20,82 | 8,11 | 11,79 | 11,05 | 12,11 | 163,54 | 29,53 | – |
Notas:
1 – Valores expressos em Reais por unidade.
2 – os valores informados em “DEMAIS MARCAS DE FABRICAÇÃO NACIONAL – Tipo Pilsen” deverão ser utilizados para as marcas de cervejas pilsen não especificadas ou sem valor correspondente, exceto importadas.
3 – os valores informados em “DEMAIS MARCAS DE FABRICAÇÃO NACIONAL – Demais Tipos” deverão ser utilizados para as marcas de cervejas premium, malzebier, extra, light, sem álcool, munich, summer, bock, não especificadas ou sem valor correspondente, exceto
4 – O sujeito passivo por substituição deverá observar os valores indicados para as marcas comercializadas, independente do CNPJ básico e do Nome do Fabricante.
5 – Observar o contido no Regime Especial n° 4777/2012 da Coordenação da Receita do Estado, celebrado nos termos de Protocolo de Investimentos.
NORMA DE PROCEDIMENTO FISCAL N° 83/2014
ANEXO II – TABELA 1 – VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA REFRIGERANTES
VIGÊNCIA: 01/10/2014 A 31/12/2014
REFRIGERANTES | EMBALAGENS RETORNÁVEIS | EMBALAGENS DESCARTÁVEIS | |||||||||||||||
VIDRO e PET | LATA | ||||||||||||||||
CNPJ Básico e NOME DO FABRICANTE | MARCAS E SABORES | Até 260m l | De 261 a 599ml | De 600 a 999 ml | Acima de 999 ml | Xarope post-mix | Até 260 ml | De 261 a 400 ml | De 401 a 660 ml | De 661 a 1.200 ml | De 1.201 a 1.750 ml | De 1.751 a 2.250 ml | D e 2.2 51 a 2 .750 m l | Acima de 2.750 ml | Até 310 ml | De 311 ml a 399 ml | A cima de 399 ml |
02808708 – AMBEV | PEPSI COLA e TWIST | – | 2,83 | – | – | 37,08 | 1,16 | – | 3,21 | 3,47 | 3,49 | 4,36 | 4,63 | 5,13 | – | 2,10 | 2,38 |
H2OH! – GUARAH | – | – | – | – | – | – | – | 3,04 | – | 4,10 | – | – | – | – | – | – | |
TÔNICA ANTÁRTICA | – | 2,69 | – | – | – | – | – | – | – | – | – | – | – | – | 2,32 | – | |
DEMAIS MARCAS E SABORES | – | 2,60 | – | 1,73 | 37,08 | 1,12 | – | 3,22 | 3,47 | 3,51 | 4,27 | 4,56 | 5,19 | – | 2,09 | – | |
00904448 – SPAIPA S/A 61186888 – SPAL IND. BRASILEIRA DE BEBIDAS S.A. |
COCA COLA e ZERO VIDRO | 1,50 | 2,20 | 2,00 | 2,14 | 37,08 | 1,98 | – | – | – | – | – | – | – | – | – | – |
COCA COLA e ZERO PET e LATA | – | – | – | 2,26 | – | 1,60 | 2,86 | 3,20 | 3,08 | 2,95 | 4,77 | 4,95 | 5,66 | 1,46 | 2,17 | 2,28 | |
AQUARIUS FRESH | – | – | – | – | – | – | – | 2,75 | – | 3,29 | – | – | – | – | – | – | |
SCHWEPPES | – | – | – | – | – | – | – | – | – | 4,12 | – | – | – | – | 2,30 | – | |
DEMAIS MARCAS E SABORES VIDRO | 1,09 | 2,30 | 2,19 | 2,20 | 37,08 | – | – | – | – | – | – | – | – | – | – | – | |
DEMAIS MARCAS E SABORES PET e L | – | – | – | – | – | 3,14 | – | 3,08 | 3,28 | 3,58 | 4,00 | 4,17 | 4,45 | 1,46 | 2,02 | – | |
COCA-COLA Garrafa Aluminio Descart. | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 3,69 | – | |
50221019 – BRASIL KIRIN IND. BEB. S/A | TÔNICA SCHIN | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,97 | – |
TODAS AS MARCAS E SABORES | – | – | 1,96 | – | – | 1,11 | 2,59 | 2,62 | 2,37 | – | 2,99 | – | – | – | 1,66 | – | |
FIBZ SABORES | – | – | – | – | – | – | – | 2,48 | – | – | 3,68 | – | – | – | 2,05 | – | |
76490572 – HUGO CINI S/A | CRISTAL CINI LIMÃO | – | – | – | – | – | – | – | 2,23 | – | – | – | – | – | – | – | – |
DEMAIS MARCAS E SABORES | – | – | 1,14 | – | – | – | 1,46 | 1,85 | – | 2,23 | 2,90 | – | – | – | – | – | |
CINI PREMIUM SABORES | – | – | – | – | – | – | – | – | – | 2,81 | – | – | – | – | – | – | |
00204820 – ALLSTON BREW | GUARATUBA | – | – | 1,32 | – | – | – | – | 1,87 | – | – | 2,77 | – | – | – | 1,38 | – |
80227374 – A R ULIANA & CIA | ULIANA | – | – | 1,14 | – | – | – | – | – | – | – | 2,57 | – | – | – | – | – |
75566612 – BEB RIO BRANCO LT | RIO BRANCO | 0,93 | 1,49 | 1,26 | – | – | – | – | 1,89 | – | – | 2,82 | – | – | – | – | – |
55325989 – IN.COM.BEB.FUNADA | FUNADA | 0,72 | – | 1,35 | – | – | 1,11 | 1,70 | 1,55 | – | 2,31 | 2,82 | – | – | – | 1,52 | – |
07417802 – CLARO IND COM BEB | FABIANE | 0,91 | – | 1,11 | – | – | 1,04 | – | 1,88 | 2,15 | – | 2,63 | – | – | – | – | – |
03814665 – CO-IND COM BEBIDAS | NATIVA | – | – | 1,09 | – | – | – | – | – | – | – | 2,87 | – | – | – | – | – |
04078533 – IND ALIM NEON LT | NEON | – | – | 0,98 | – | – | – | – | – | – | – | 2,67 | – | – | – | – | – |
75119594 – IND COM BEBS VALLE | PARANAENSE | 0,88 | – | 1,09 | – | – | – | 1,74 | 1,39 | – | – | 2,76 | – | – | – | – | – |
79704961 – IND COM BEB GAROTO LT | GAROTO | 1,00 | 1,17 | 1,17 | – | – | 1,12 | – | 2,11 | – | – | 2,88 | – | – | – | – | – |
TONY | – | – | – | – | – | – | – | – | – | – | 2,87 | – | – | – | – | – | |
BLACK COLA | – | – | – | – | – | – | – | 1,86 | – | – | 2,87 | – | – | – | – | – | |
SNOW | – | – | – | – | – | – | – | 1,86 | – | – | – | – | – | – | – | – | |
KALENA BLACK COLA | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,52 | – | |
80002884 – IRMAOS PAGANI LT | GOLD SCRIN | 0,85 | 1,06 | 1,02 | – | – | 1,06 | 1,47 | – | 2,01 | – | 3,04 | – | – | – | – | – |
002546391 – NAIPI IND COM BEB. | NAIPY | – | – | – | – | – | – | – | – | – | – | 2,87 | – | – | – | – | – |
01307936 – NEWAGE IND. BEBIDAS LTD | TÔNICA, CLUB SODA e CITRUS | – | – | – | – | – | – | 2,33 | – | 3,17 | 3,77 | – | – | – | – | 1,52 | 2,08 |
COLA CAFÉ e XAMEGO | – | – | – | – | – | 1,59 | 1,70 | – | – | 2,23 | 3,11 | – | 3,45 | – | 1,52 | 1,69 | |
CRUZEIRO | – | – | – | – | – | – | 1,86 | 2,51 | – | – | 2,87 | – | – | 1,46 | – | – | |
GALEGUINHA | – | – | – | – | – | – | 1,86 | 2,51 | – | – | 2,87 | – | – | – | – | – | |
XAMEGUINHO | – | – | – | – | – | 1,61 | – | – | – | – | – | – | – | – | – | – | |
07181572 – PINHEIRAL IND BEB | XERETA e H2X | – | – | 1,09 | – | – | – | – | 1,86 | – | 1,93 | 2,87 | – | – | – | – | – |
02789326 – REFRIG LIGIANE LT | LIGIANE | 0,86 | 1,42 | 1,09 | – | – | – | – | – | – | – | 2,87 | – | – | – | – | – |
JULLY | – | – | – | – | – | – | – | – | – | – | 2,87 | – | – | – | – | – | |
03923876 – WEST PR IND BEB | TYSS | – | – | – | – | – | – | – | 1,36 | – | – | 2,56 | – | – | – | – | – |
FRYSS | – | – | – | – | – | – | – | – | – | – | 2,30 | – | – | – | – | – | |
47765888 – VENCETEX BEBIDAS | VENCETEX | 0,98 | 1,22 | 1,09 | – | – | – | 1,70 | 2,10 | – | – | 2,87 | – | – | – | – | – |
54505052 – MINALBA ALIM.BEB. | MINALBA | 1,26 | – | – | – | – | – | 1,70 | – | – | – | – | – | – | – | – | – |
MINALBA SABORES | 1,26 | – | – | – | – | 1,40 | – | – | – | – | – | – | – | – | – | – | |
AQUA ZERO | – | – | – | – | – | – | – | 2,06 | – | 2,33 | – | – | – | – | – | – | |
03131613 – IND BEB MATTE LEÃO | GREEN TEA SPREE | – | – | – | – | – | – | – | 2,69 | – | 3,04 | – | – | – | – | – | – |
GUARANÁ POWER PLUS | – | – | – | – | – | 4,71 | – | – | – | – | – | – | – | – | – | – | |
89967939 – FANTE IND BEBIDAS | DUSHY FEST e DIAMANT | – | – | – | – | – | – | – | 13,19 | 19,34 | – | – | – | – | – | – | – |
90049156 – COOP VIN GARIBALDI | GOTAS DE CRISTAL | – | – | – | – | – | – | – | 7,63 | – | – | – | – | – | – | – | – |
GOTAS DE CRISTAL – Versão Festa | – | – | – | – | – | – | – | 11,29 | – | – | – | – | – | – | – | – | |
05234988 – D’FONTE IND.COMBEB | D’FONTE | – | – | – | – | – | – | – | – | – | – | 2,87 | – | – | – | – | – |
82206004 – INAB IND.NAC.BEB LT | COLONIA – TODOS SABORES | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,52 | – |
45426798 – CIA NACIONAL BEB.NOBRES | Todas Marcas e Sabores | – | – | – | – | – | 1,42 | 1,70 | – | – | 2,27 | 2,87 | – | – | – | 1,52 | – |
08609402 – CAMACHO E VIEIRA LT | OURO VERDE | 0,89 | 1,52 | 1,15 | – | – | 1,16 | – | 1,74 | – | 2,34 | 2,89 | – | – | – | – | – |
97318943 – ÁGUAS M SARANDI | SARANDI | – | – | 1,09 | – | – | – | 1,70 | 2,18 | – | 2,18 | 2,79 | – | – | – | 1,52 | – |
TAMPY | – | – | 1,21 | – | – | – | 1,70 | 2,02 | – | 2,23 | 2,87 | – | – | – | 1,52 | – | |
TABYS | – | – | – | – | – | – | – | – | – | – | 2,87 | – | – | – | – | – |
NORMA DE PROCEDIMENTO FISCAL N° 83/2014
ANEXO II – TABELA 1
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA REFRIGERANTES
VIGÊNCIA: 01/10/2014 A 31/12/2014
REFRIGERANTES | EMBALAGENS RETORNÁVEIS | EMBALAGENS DESCARTÁVEIS | |||||||||||||||
VIDRO e PET | LATA | ||||||||||||||||
CNPJ Básico e NOME DO FABRICANTE | MARCAS E SABORES | Até 260 ml | De 261 a 599 ml | De 600 a 999 ml | Acima de 999 ml | Xarope post-mix | Até 260 ml | De 261 a 400 ml | De 401 a 660 ml | De 661 a 1.200 ml | De 1.201 a 1.750 ml | De 1.751 a 2.250 ml | De 2.251 a 2.750 ml | A cima de 2.750 ml | Até 310 ml | Até 399 ml | Acima de 399 m l |
78517596 – IND. MATE LARANJEIRAS | XIMA OXIGEN | – | – | – | – | – | – | 2,58 | 2,77 | – | 4,04 | – | – | – | – | – | – |
XIMA OXIGEN TOSTADO | – | – | – | – | – | – | 2,77 | 2,96 | – | 4,21 | – | – | – | – | – | – | |
73676231 – EMA.MCRISTAL | MAX WILHELM | – | – | – | – | – | 1,80 | 1,91 | 2,34 | 2,16 | 2,69 | 2,87 | – | – | – | – | – |
56036312 – CERV. KRILL LT | KRILL e MANTOVANI | – | – | 1,09 | – | – | – | 1,79 | – | – | – | 2,87 | – | – | – | 1,52 | – |
90999392 – MONTECARLO BEB | BONANZA | – | – | – | – | – | – | – | 1,99 | – | – | 2,87 | – | – | – | – | – |
72459878 – REFRIX ENV.BEBIDAS | XERETA | – | – | – | – | – | – | 1,79 | – | – | – | 2,87 | – | – | – | 1,52 | – |
KARETA – BAIXA CALORIA | – | – | – | – | – | – | – | – | – | – | 2,87 | – | – | – | – | – | |
04984085 – CERPA CERVEJARIA | CERPA | – | 1,14 | – | – | – | – | – | – | – | – | 2,87 | – | – | – | 1,52 | – |
05465390 – C.B.R. IND BRAS REF | DOLLY – Todos os Sabores | – | – | – | – | – | – | 1,79 | – | – | – | 2,87 | – | – | – | – | – |
58150087 – COMEXIM LTDA | AQUÍSSIMA (Todos os sabores) | – | – | – | – | – | – | 1,92 | – | – | – | – | – | – | – | – | – |
VERMONT Agua Tônlca/Lemon | – | – | – | – | – | – | – | 1,79 | – | – | – | – | – | – | – | – | |
JAH! FRESH – Todos os Sabores | – | – | – | – | – | – | – | 1,79 | 2,26 | -2,62 | – | – | – | – | 1,52 | – | |
46923090 – WORLDBEV IND.COM | LECKER – Todos os Sabores | – | – | – | – | – | – | – | – | – | – | 2,87 | – | – | – | 1,52 | – |
73410326 – CERVEJARIA PETRÓPOLIS | IT – Todos os Sabores | – | – | – | – | – | – | – | – | – | – | 2,90 | – | – | – | 1,52 | – |
01731172 – BEBIDAS GRASSI | CAPRICHO e CAPRICOLA | – | – | – | – | – | – | – | – | – | – | 2,87 | – | – | – | – | – |
10656672 – REFRIKO IND. COM BEB | REFRIKO | – | – | 1,09 | – | – | 1,06 | – | 2,15 | – | – | 2,76 | – | 3,80 | – | 1,57 | – |
REFREE | – | – | – | – | – | 1,06 | – | 1,92 | – | – | 2,87 | – | 3,85 | – | 1,52 | – | |
ICE-COLA | – | – | – | – | – | 1.06 | – | 1,70 | – | – | 2,97 | – | 4,15 | – | 1,45 | – | |
05355352 – ICBC IND. COM BEB. | CONQUISTA | – | – | 1,09 | – | – | 1,63 | – | 2,01 | – | – | 2,87 | – | – | – | – | – |
46842894 – CASA DI CONTI LT | Todas Marcas e Sabores | – | 1,19 | 1,21 | 1,98 | – | – | 1,88 | 1,95 | 2,84 | – | 2,91 | – | 4,00 | – | 1,70 | – |
80936685 – ÁGUA DA SERRA BEB | Todas Marcas e Sabores | 1,21 | – | 1,09 | – | – | 1,18 | – | 2,29 | 2,16 | – | 2,87 | – | – | – | – | – |
44367522 – CERVEJARIA MALTA LT | TROPICOLA e CRISTALINA | – | – | 1,09 | – | – | – | – | 1,95 | 1,76 | – | 2,87 | – | – | – | 1,52 | – |
03408722 – 101 DO BRASIL | KIENEN SABORES | – | – | – | – | – | 1,31 | – | 1,95 | 2,16 | – | – | – | – | – | – | – |
KIENEN COLA | – | – | – | – | – | 1,31 | – | 1,95 | 2,22 | – | – | 3,05 | – | – | – | – | |
78328051 – ALIBRAS ALIM BRAS LTDA | QUIPO | – | – | 1,09 | – | – | 1,31 | – | 1,95 | 2,24 | 2,55 | 2,87 | – | – | – | 1,52 | – |
76492305 – EMP. ÁGUAS OURO FINO | OURO FINO – BAIXA CALORIA | – | – | – | – | – | – | – | 2,26 | – | 2,47 | – | – | – | – | – | – |
08929429 – IND. BEBIDAS CELINA LTDA | CELINA – Todos os Sabores | – | – | – | – | – | – | – | – | – | – | 2,87 | – | – | – | – | – |
FLYCEL BAIXA CALORIA -SABORES | – | – | – | – | – | – | – | – | – | – | 2,87 | – | – | – | – | – | |
CELININHA – Todos os Sabores | – | – | – | – | – | 1,34 | – | – | – | – | – | – | – | – | – | – | |
FLYCEL KIDS BAIXA CALORIA | – | – | – | – | – | 1,34 | – | – | – | – | – | – | – | – | – | – | |
SODA CELINA | – | – | – | – | – | – | – | 1,95 | – | – | 2,87 | – | – | – | – | – | |
01846274 – EST ÁGUAS MINERAIS VALE ARAUCÁRIAS LTDA | ICE ZERO | – | – | – | – | – | 1,31 | 1,79 | 1,95 | – | 2,29 | 2,87 | – | 3,78 | – | 1,52 | – |
REFREE | – | – | – | – | – | 1,31 | 1,79 | 1,95 | – | 2,29 | 2,87 | – | 3,78 | – | 1,52 | – | |
ICE COLA | – | – | – | – | – | 1,01 | 1,78 | 1,79 | – | 2,29 | 3,25 | – | 4,02 | – | 1,52 | – | |
08652855 – JOÃO J. FERREIRA & CIALTDA | BEFRICOL | – | – | – | – | – | – | – | – | – | – | 2,87 | – | – | – | – | – |
FRUTTINGÁ | – | – | 1,09 | – | – | – | – | – | – | – | 2,87 | – | – | – | – | – | |
75761130 – EMP. ÁGUA MN. ITAIPU | TRIBONNA | – | – | – | – | – | – | – | 1,95 | – | – | – | – | – | – | – | – |
82636770 – BEBIDAS THOMSEN LTDA | THOM | – | – | – | – | – | 1,24 | – | – | 1,76 | – | 2,86 | – | – | – | – | – |
04576022 – TIO SAM IND.COM BEBIDAS LTDA | VÔ KIKO | – | – | 1,14 | – | – | – | – | – | – | – | 2,87 | – | – | – | – | – |
TIO SAM | – | – | – | – | – | – | – | – | – | – | 2,87 | – | – | – | – | – | |
VÔ KIKO SABORES | – | – | – | – | – | – | – | 1,95 | – | – | – | – | – | – | – | – | |
32296378 – CEREAIS BRAMIL LTDA | MIL | – | – | – | – | – | – | – | 1,95 | – | – | 2,87 | – | – | – | – | – |
MILZINHO | – | – | – | – | – | 1,24 | – | – | – | – | – | – | – | – | – | – | |
SOFT | – | – | – | – | – | – | – | – | – | – | 2,87 | – | – | – | – | – | |
03239291 – IND. BEBIDAS SPRICIGO LTDA | SERRA SPRI | – | – | – | – | – | – | – | 1,95 | – | – | 2,87 | – | – | – | – | – |
SAX – BAIXA CALORIA | – | – | – | – | – | – | – | – | – | – | 2,87 | – | – | – | – | – | |
PIACEVOLE | – | – | – | – | – | – | – | 1,95 | – | – | – | – | – | – | – | – | |
04253784 – Frankini Indústria e Comércio Ltda. | SETE VOLTAS | – | – | – | – | – | – | 2,06 | – | 3,75 | – | – | – | – | – | – | – |
02661226 – IND COM BEB PINHEIRENSE LTDA | HOLA | – | – | – | – | – | – | – | – | – | – | 2,58 | – | – | – | – | – |
14855397 – MW INDUSTRIA DE BEBIDAS LTDA. | ÁGUA TONICA MANTOVANI | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 2,09 | – |
OUTROS | 1,78 | 2,34 | 2,58 | 2,96 | 49,74 | 3,64 | 3,69 | 4,09 | 4,59 | 4,86 | 5,24 | 5,16 | 6,27 | 2,56 | 2,67 | 3,34 | |
TODAS AS MARCAS REGIONAIS DE BAIXA CALORIAS | 1,55 | 2,92 | 2,82 | 2,70 | 41,18 | 3,27 | 2,87 | 3,45 | 3,28 | 4,35 | 5,01 | 5,04 | 5,78 | 2,33 | 2,42 | 2,28 |
Notas:
1 – Valores expressos em Reais por unidade.
2 – REFRIGERANTES: os preços dos produtos identificados prevalecem para todos os sabores, inclusive light, zero ou diet;
3 – Para os produtos não relacionados na tabela, ou sem valor correspondente, ou lançados no mercado após a publicação desta norma, será considerado o valor da embalagem vinculado aos “OUTROS”, exceto importados;
4 – O sujeito passivo por substituição deverá observar os valores indicados para as marcas comercializadas, independente do CNPJ básico e do Nome do Fabricante.
NORMA DE PROCEDIMENTO FISCAL N° 83/2014
ANEXO II – TABELA 2
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ENERGÉTICOS
VIGÊNCIA: 01/10/2014 A 31/12/2014
CNPJ Básico e NOME DO FABRICANTE | ENERGÉTICOS | EMBALAGENS DESCARTÁVEIS | |||||||||||||
VIDRO, PET e PP | LATA | ||||||||||||||
Até 10 ml | De 11 a 20 ml | De 21 a 50 ml | D e 51 a 150 ml | De 151 a 300 ml | De 301 a 500ml | De 501 a 900ml | De 901ml a 1300ml | Acima de 1300ml | Até 150ml | De 151ml a 250ml | De 251ml a 300ml | De 301 ml 400ml | Acima De 400 m l | ||
49629777 – IND. TATUZINHO | ATOMIC | – | – | – | – | – | – | – | – | – | – | – | 5,75 | – | – |
03968536 – HORIZONTE DISTRIB. | BADBOY POWER DRINK | – | – | – | – | – | – | – | 8,33 | 15,46 | – | 6,02 | 6,42 | – | – |
TSUNAM ENERGY DRINK | – | – | – | – | – | – | – | 7,13 | 15,46 | – | – | 4,47 | – | – | |
00904448 – SPAIPA S/A | BURN | – | – | – | – | 6,63 | – | – | 9,48 | – | – | 6,16 | 6,16 | – | 8,41 |
04175027 – GLOBALBEV | EXTRA POWER | – | – | – | – | – | – | – | 9,47 | 14,14 | – | 6,60 | 5,42 | 5,17 | 7,93 |
FLYING HORSE | – | – | – | – | – | – | – | 7,13 | 14,14 | – | 7,17 | 5,09 | 5,94 | 8,31 | |
MARATHON | – | – | – | – | – | 3,54 | – | – | – | – | – | – | – | – | |
MONSTER | – | – | – | – | 3,79 | – | – | – | – | – | – | – | – | 7,11 | |
ON LINE | – | – | – | – | – | – | – | 7,13 | 9,70 | – | 7,19 | 4,47 | – | – | |
MARLEY’S MELLOW MOOD | – | – | – | – | – | – | – | – | – | – | – | – | 5,10 | – | |
10936845 – NINJA IND. COM LT | NINJA POWER e BIG | – | – | – | 3,05 | 3,97 | – | – | 9,47 | 10,49 | – | 5,17 | 4,48 | – | – |
NINJA POWER BLACK | – | – | – | – | – | – | – | 7,13 | 9,69 | – | – | – | – | – | |
NINJA GUARANÁ | 1,22 | 1,59 | 2,44 | – | – | – | – | – | – | – | – | – | – | – | |
NINJA SHOT | – | – | – | 2,65 | – | – | – | – | – | – | – | – | – | – | |
02946761 – RED BULL BRASIL | RED BULL | – | – | – | – | – | – | – | – | – | – | 7,47 | 7,47 | 10,05 | 10,99 |
06296011 – ALFLASH DIST.BEB. | FLASH POWER | – | – | – | – | – | – | – | – | – | – | 6,62 | 7,65 | – | – |
54505052 – MNALBA ALIMBEB. | NIGTH POWER INDAIA | – | – | – | – | 6,34 | – | – | – | 10,32 | – | 6,48 | – | – | – |
NIGHT POWER REGULAR | – | – | – | – | – | – | – | – | – | – | – | 4,48 | – | – | |
08196490 – ENERGIA COM ENERG. | SPEED UP | – | – | – | – | – | – | – | – | – | – | 5,19 | 4,99 | – | 7,93 |
HIFLY | – | – | – | – | – | – | – | 7,13 | – | – | – | – | – | – | |
78328051 – ALIBRAS ALIM. BRAS. LT | CRAZY COW | – | – | – | – | 4,25 | 4,90 | – | 7,13 | 11,97 | – | – | – | – | – |
RED CLUB | – | – | – | – | 2,89 | – | – | 7,13 | 9,70 | – | – | – | – | – | |
79704961 – IND. COM. BEB. GAROTO | ENERGY DRINK RABBIT 40 | – | – | – | – | 3,27 | – | 7,11 | – | 13,92 | – | – | – | – | – |
05193785 – BLUE BEV. EVASAD. | BLUE ENERGY XTREME | – | – | – | – | – | – | – | 7,13 | – | – | 5,17 | 4,47 | – | – |
NITRO ENERGY DRINK | – | – | – | – | – | – | – | 7,12 | 9,70 | – | 5,17 | 4,47 | – | – | |
VIBE ENERGY DRINK | – | – | – | – | 3,02 | – | – | 7,12 | 9,70 | – | 5,17 | 4,47 | – | – | |
BLUE ENERGY DRINK | – | – | – | – | – | – | – | – | 9,70 | – | – | – | – | – | |
09004683 – CUETO IMP E EXP | VIPER DO BRASIL | – | – | – | – | – | – | – | – | – | – | 5,32 | – | – | – |
02295098 – IND.MISSIATO BEB. | F15 ENERGY DRINK | – | – | – | – | – | – | – | 7,12 | 9,70 | – | 5,32 | 4,47 | – | – |
03291860 – DRY IND.COMBEB. | VIBE ENERGY | – | – | – | – | – | 3,54 | – | – | – | – | 5,51 | – | – | – |
07968378 – ROCK ART BRASIL LT | SPORTS DRINK | – | – | – | – | – | – | – | – | – | – | – | 5,67 | – | – |
13383069 – RAG COM. BEBIDAS LT | BUG ENERGY DRINK | – | – | – | – | – | – | – | 7,13 | – | – | – | 4,48 | – | – |
29588019 – ARBOR BRASIL IND. BEB. | EXTREME e RED HOT | – | – | – | – | – | – | – | 7,87 | 12,27 | – | 5,40 | 5,57 | – | 7,93 |
NUCLEAR e MINOTAURO | – | – | – | – | – | 5,58 | – | 7,18 | 13,34 | – | – | 4,47 | – | – | |
62548409 – ULTRAPAN | HP HOT POWER e POWER BULL | – | – | – | – | – | 5,58 | – | 9,47 | 10,10 | – | – | 5,02 | 6,20 | – |
Dr UP | – | – | – | – | – | – | – | – | – | – | – | 5,02 | – | – | |
09657722 – FALCON IND COM BEB | FALCON ENERGY DRINK | – | – | – | – | 3,30 | 4,78 | – | 9,47 | 9,81 | – | – | 4,70 | – | – |
73410326 – CERV. PETRÓPOLIS | TNT – ENERGY DRINK | – | – | – | – | – | – | – | – | – | – | 5,34 | 5,34 | 6,27 | 7,90 |
MAGNETO | – | – | – | – | – | – | – | 7,55 | – | – | – | – | – | – | |
03408722 – 101 DO BRASIL INDAL | BALI HAI | – | – | – | – | – | – | – | – | 9,70 | – | – | – | – | – |
RED BLACK | – | – | – | – | 2,44 | – | – | – | – | – | 5,16 | – | – | – | |
58150087 – COMEXIM LTDA | CARBON – Todos Sabores | – | – | – | – | – | – | – | 8,09 | – | – | – | 4,84 | – | – |
81887135 – LABORTANT | K-12 ENERGY DRINK | – | – | – | – | – | 3,71 | – | 10,49 | – | – | – | – | 5,10 | – |
46923090 – WORLDBEV IND.COM | FULL BLAST | – | – | – | – | – | – | – | – | – | – | – | – | 5,10 | – |
08032776 – ALTERNATIVA COM | PÂNICO ENERGY DRINK | – | – | – | – | – | – | – | – | – | – | 5,22 | 5,02 | – | – |
01731172 – BEBIDAS GRASSI | DOPPING | – | – | – | – | 2,60 | – | 7,64 | 7,13 | 9,70 | – | 5,16 | – | – | – |
BALY | – | – | – | – | 2,93 | – | 7,64 | 7,25 | 10,15 | – | 5,16 | – | – | – | |
BALY BRASIL | – | – | – | – | 2,49 | – | – | 6,84 | 9,31 | – | 4,96 | – | – | – | |
86552676 – VINHOS RANDON LT | HITS POWER | – | – | – | – | 3,97 | – | – | 9,47 | 9,70 | – | – | – | – | – |
10985860 – JPG ING. BEBIDAS ESP. | FUEL ENERGY DRINK | – | – | – | – | – | – | – | 9,47 | – | – | 5,34 | – | – | – |
84298900 – DISTRIBUIDORA MULLER | STATUS | – | – | – | – | 3,97 | – | – | 9,47 | – | – | – | – | – | – |
BLACK DRAGON e RED DRAGON | – | – | – | – | – | – | – | – | 9,69 | – | 5,16 | – | 5,68 | – | |
04656775 – IPANEMA IND. COM. BEB | VNG e MARVADO | – | – | – | 2,44 | 3,97 | – | 8,13 | – | – | – | – | – | – | – |
72565765 – MULTIDRINK DO BRASIL | FUZZY e POWER DRAW | – | – | – | – | 3,97 | – | – | 9,47 | 11,90 | – | – | – | – | – |
82206004 – INAB IND. NAC. BEB. | BOMBASTIC | – | – | – | – | – | – | – | – | – | – | – | – | 5,10 | 7,92 |
11033665 – SOUTH AMERICAN | ROCKET FUEL | – | – | – | – | – | – | – | – | – | – | – | 5,02 | – | – |
75119594 – IND. COM. BEB. VALLELT | PARANAENSE ENERGY DRINK | – | – | – | – | – | 6,45 | – | – | – | – | – | – | – | – |
97318943 – A.M. SARANDILT | RED REX | – | – | – | – | 3,33 | – | – | – | 14,97 | – | – | – | – | – |
08609402 – CAMACHO IND BEB | BLUE MINO ENERGY DRYNK | – | – | – | – | 2,97 | – | 7,39 | – | – | – | – | – | – | – |
90586405 – DIST. BEB. CHIAMULERA | ORBIT | – | – | – | – | 2,58 | – | – | 9,47 | – | – | – | – | – | – |
NORMA DE PROCEDIMENTO FISCAL N° 83/2014
ANEXO II – TABELA 2
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ENERGÉTICOS
VIGÊNCIA: 01/10/2014 A 31/12/2014
CNPJ Básico e NOME DO FABRICANTE | ENERGÉTICOS | EMBALAGENS DESCARTÁVEIS | |||||||||||||
VIDRO, PET e PP | LATA | ||||||||||||||
Até 10 ml | De 11 a 20 ml | De 21 a 50 ml | De 51 a 150 ml | De 151 a 300 ml | De 301 a 500 ml | De 501 a 900m l | De 901 ml a 1 300 ml | Acima de 1300 ml | Até 150 ml | De 151 ml a 250 ml | De 251 ml a 300 ml | De 301 ml a 400 ml | Acima De 400 ml | ||
10422916 – ENERGIA COM REP LT | EFFECT | – | – | – | – | – | – | – | 9,47 | – | – | – | 5,02 | – | – |
ECCOSHOT | – | – | – | 3,52 | – | – | – | – | – | – | – | – | – | – | |
44367522 – CERVEJARIA MALTA LT | NAT POWER | – | – | – | – | – | – | 7,64 | 7,13 | 9,70 | – | – | 4,73 | 5,68 | – |
05105162 – SOL IND. COM BEBIDAS | VULCANO | – | – | – | 3,86 | – | 5,94 | – | 9,40 | 13,67 | – | 5,31 | 4,92 | 5,36 | 7,93 |
03923876 – WEST PARANÁ IND BEB | ENERGÉTICO XT | – | – | – | – | – | 3,19 | – | 6,58 | 9,70 | – | – | – | – | – |
SIMBSON’S ENERGY DRINKS | – | – | – | – | – | 3,62 | – | 7,60 | – | – | – | – | – | – | |
76492305 – EMP ÁGUAS OURO FINO | INSANO | – | – | – | – | 2,96 | – | – | 8,33 | 11,33 | – | 5,57 | – | – | – |
02808708 – AMBEV | FUSION | – | – | – | – | – | – | – | 9,94 | – | – | 5,75 | – | – | – |
MONSTER | – | – | – | – | – | – | – | – | – | – | – | – | – | 7,11 | |
90999392 – MONTECARLO INDÚSTRIA DE BEBIDAS LTDA | COCKPIT | – | – | – | – | – | 4,77 | – | – | 11,90 | – | – | – | – | – |
08929429 – IND BEBIDAS CELINA | MR ROBUST | – | – | – | – | 3,98 | – | – | 9,50 | – | – | – | – | – | – |
75761130 – EMP ÁGUA MIN. ITAIPU | BEE POWER | – | – | – | – | 2,45 | – | – | 7,12 | – | – | – | – | – | – |
02203606 – CAROFEMA IMP EXP. LT | XL-ENERGY DRINKS | – | – | – | – | – | – | – | 7,66 | – | – | 5,16 | – | – | – |
XL-ENERGY DRINKS SUGAR FREE | – | – | – | – | – | – | – | – | – | – | 5,16 | – | – | – | |
01046213 – LATCO BEVERAGES LTDA | X FORCE ENERGY DRINK | – | – | – | – | – | – | – | – | – | – | – | – | 5,21 | 5,87 |
TITAN ENERGY DRINK | – | – | – | – | – | 4,30 | – | 8,43 | 10,33 | – | – | – | – | – | |
04204987 – REFRISO REFR. LTDA | UHU ENERGY DRINK | – | – | – | – | – | – | – | 9,53 | – | – | – | – | – | – |
10656672 – REFRIKO IND COM LTDA | INFINITY | – | – | – | – | – | – | – | 7,55 | – | – | – | – | 5,10 | – |
FURIOSO | – | – | – | – | 2,44 | – | – | 7,95 | 9,70 | – | – | – | – | – | |
72459878 – REFRIX ENV. BEB. LTDA | V-12 BLACK | – | – | – | – | – | – | – | 7,13 | – | – | – | 5,23 | – | – |
82636770 – BEBIDAS THOMSEN LTDA | MEGATHOM | – | – | – | – | 2,96 | – | – | 7,13 | – | – | – | – | – | – |
TRIPLO-X | – | – | – | – | – | – | – | – | 7,13 | 9,70 | – | – | – | – | |
58551326 – IND. BEB. PIRASSUNUNGA | RED TIGER | – | – | – | – | – | – | – | – | 7,13 | – | – | – | – | – |
BALABLUE | – | – | – | – | – | – | – | – | – | – | – | 4,47 | – | – | |
83649434 – TERMAS S A DA GUARDA | MORMAII | – | – | – | – | 4,17 | – | – | 8,93 | – | – | 5,15 | – | – | – |
74036112 – FOREVER LIVING PROD. | FOREVER ACTIVE BOOST – FAB | – | – | – | – | – | – | – | – | – | – | – | 6,16 | – | – |
05234988 – D’FONTE IND. BEB. LTDA | FLASH BLUE | – | – | – | – | – | – | – | 7,13 | – | – | – | – | – | – |
14887049 – ENERGÉTICOS DO BRASIL | PLAYBOY ENERGY DRINK | – | – | – | – | – | – | – | – | – | – | 7,35 | – | – | – |
02661226 – IND. COM. BEBIDAS PINHEIRENSE LTDA | BIG ENERGY | – | – | – | – | 2,44 | – | – | 7,13 | 9,70 | – | – | – | – | – |
POWER STAR | – | – | – | – | 2,44 | – | – | 7,13 | 9,70 | – | – | – | – | – | |
HOLA | – | – | – | – | – | – | – | – | – | 9,69 | – | – | – | – | |
10271937 – IND. BEB. SOBRADINHO72042286 – IND.COM.LATIC.PEREIRA L | ENERGY DRINK DEEP BLUE | – | – | – | – | 3,33 | – | – | 7,13 | 10,86 | – | – | – | – | – |
GHP | – | – | – | – | 3,33 | – | – | 7,13 | 10,86 | – | – | – | – | – | |
05558134 – JUXX COM. BEB.IMP. EXP. | PLAY TRONIC ENERGY | – | – | – | – | – | – | – | – | – | – | – | 4,68 | – | – |
45426798 – CIA NAC. BEB. NOBRES L | BATTERY | – | – | – | – | – | – | – | – | – | – | 5,16 | 4,68 | 5,10 | 6,34 |
04576022 – TIO SAM IND. BEBIDAS LT. | ENERGY DRINK GOLD POWER | – | – | – | – | 2,59 | – | – | 7,13 | 9,70 | – | – | – | – | – |
01307936 – NEWAGE IND. BEBIDAS LT | 220V | – | – | – | – | – | – | – | 9,46 | 12,14 | – | – | 5,02 | – | 7,92 |
11103513 – E+BROS PARTICIPAÇÕES | MOOD / MOOD SHOT | – | – | – | 6,51 | – | – | – | – | – | – | – | 6,51 | – | – |
00303397 – GRIMES E PEREIRA LT | ALPS TOP ENERGY DRINK | – | – | – | – | – | – | – | – | – | – | 5,16 | – | – | – |
55325989 – IND. COM. BEB. FUNADA | FUNADA 8 SEGUNDOS | – | – | – | – | – | – | – | 7,99 | 11,57 | – | – | 4,48 | – | – |
44826246 – IND. BEBIDAS PARIS LTDA | FULL ENERGY | – | – | – | – | – | – | – | 7,13 | 9,70 | – | – | 4,48 | – | – |
16382465 – HELL ENERGY BRASIL LT | HELL CLÁSSICO | – | – | – | – | – | – | – | – | – | – | 5,16 | – | – | – |
89962781 – MURARO & CIA. LTDA | NAKI | – | – | – | – | – | – | – | 7,13 | 9,75 | – | – | – | – | – |
FORCE ONE | – | – | – | – | – | – | – | 7,12 | 9,69 | – | – | – | – | – | |
POWER ON | – | – | – | – | – | – | – | – | 9,69 | – | – | – | – | – | |
50221019 – BRASIL KIRIN S/A | ECCO | – | – | – | – | – | – | – | – | – | – | – | 4,48 | – | – |
03835832 – REFRIGERANTES MARAJÁ | MORMAII ENERGY DRINK | – | – | – | – | – | – | – | – | – | – | – | 4,48 | – | – |
INFINITY MARAJÁ | – | – | – | – | – | – | – | – | – | – | – | 4,48 | – | – | |
09650209 – ENERGIA BEB E ALIM LT | NOS ENERGY DRINK | 1,25 | – | – | 2,93 | – | – | 7,64 | 7,87 | 0,84 | – | – | 4,75 | – | – |
11377334 – INTER BRASIL IND LTDA | TUTTY POWER | – | – | – | – | – | – | – | 7,13 | – | – | – | 4,48 | – | – |
03239291 – IND COM BEB SPRICIGO | BLACK LINCE | – | – | – | – | 2,45 | – | – | 7,12 | 9,70 | – | – | – | – | – |
10700534 – BLACKMOOM LTDA – ME | BLACK MOON ENERGY DRINK | – | – | – | – | 3,23 | – | – | – | 9,69 | – | – | – | 5,10 | – |
46842894 – CASA DI CONTI LTDA | BIG POWER | – | – | – | – | – | – | 6,45 | – | 9,69 | – | – | 4,58 | – | – |
76490572 – HUGO CINI S.A. | SCORPION ENERGY DYNK | – | – | – | – | – | – | – | 9,69 | – | – | – | – | – | – |
36008274 – COMMAR COM. INTERN.SA | PSCHYCHO DRINK | – | – | – | – | – | – | – | – | – | – | 5,17 | – | – | – |
12616758 – ARABEV IND. COM. LTDA | FIRE NIGHT | – | – | – | – | 2,44 | – | – | 7,12 | 9,69 | – | – | – | – | – |
12679101- BEBIDAS FLORETE LTDA | BLACK PPINE | – | – | – | – | 2,44 | – | – | 6,84 | 9,69 | – | – | – | – | – |
18.333.687 – EDGE EERGY DRINK DO BRASIL BEB. ENERG. LTDA | EDGE ENERGY DRINK | – | – | – | – | 5,10 | – | – | – | – | – | – | – | – | – |
12.756.316 – CLALEAN RIO ADM. E COM. SUCOS E ÁGUAS LTDA. | STORM | – | – | – | – | – | – | – | 7,12 | 9,69 | – | – | 4,47 | – | – |
ATTACK | – | – | – | – | – | – | – | 9,48 | 10,50 | – | – | 4,48 | – | – | |
01.736.095 – TECNOJUICE COM. PROD. ALIM. BEBIDAS GERAL LTDA. | 3D | – | – | – | – | – | – | – | – | 9,69 | – | – | – | – | – |
RED NOSE | – | – | – | – | – | – | – | 7,27 | 10,32 | – | – | 4,48 | 7,80 | – | |
FLASH POWER | – | – | – | – | – | – | – | – | – | – | – | 4,48 | – | – | |
07716539 – ICATU ÁGUAS MINERAIS LTDA | ELETRON | – | – | – | – | – | 3,67 | – | 6,97 | 10,62 | – | – | – | – | – |
OUTROS | 1,40 | 1,76 | 2,93 | 3,51 | 8,34 | 10,43 | 12,52 | 13,96 | 17,45 | 7,43 | 10,85 | 10,93 | 12,00 | 13,84 |
NORMA DE PROCEDIMENTO FISCAL N° 83/2014
ANEXO II – TABELA 3
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ISOTÔNICOS
VIGÊNCIA: 01/10/2014 A 31/12/2014
CNPJ Básico e NOME DO FABRICANTE | ISOTÔNICOS | EMBALAGENS DESCARTÁVEIS | |||
Até 350ml | De 351 a 500ml | De 501 a 1.000ml | Acima de 1.000ml | ||
02808708 – AMBEV | GATORADE | – | 3,67 | 5,00 | – |
04175027 – GLOBALBEV | MARATHON | – | 3,32 | – | – |
62548409 – ULTRAPAN | ENERGIL SPORT | – | 3,11 | – | – |
97318943 – ÁGUAS M. SARANDI | SARANDI CITRUS | – | 1,78 | – | 2,73 |
00904448 – SPAIPA S/A | i9 | – | 3,18 | – | |
POWERADE | – | 3,52 | – | – | |
01307936 – NEWAGE IND COM | TAEQ | – | 3,71 | – | – |
58150087 – COMEXIM LTDA | ATHLETICA – Todos os Sabores | – | 2,34 | 2,83 | – |
45426798 – INBEB CIA NAC BEB NOB | SANTU CÔCO | 2,97 | – | ||
10271937 – IND. BEB. SOBRADINHO | OP ONE – Todos os Sabores | 2,39 | – | ||
83649434 – TERMAS A. DA GUARDA | MORMAII SABORES | 1,22 | – | – | |
63460299 – DUCOCO ALIM. S/A | DUCOCO SABORES | 3,23 | |||
73410326 – CERVEJ. PETRÓPOLIS | IRONAGE | 2,91 | |||
OUTROS | 2,95 | 3,94 | 6,42 | 7,70 |
Notas:
1 – Valores expressos em Reais por unidade.
2 – Os preços dos produtos identificados prevalecem para todos os sabores, inclusive light, zero e diet;
3 – Para os produtos não relacionados na tabela, ou sem valor correspondente, ou lançados no mercado após a publicação desta norma, será considerado o valor da embalagem vinculado aos “OUTROS”, exceto importados;
4 – O sujeito passivo por substituição deverá observar os valores indicados para as marcas comercializadas, independente do CNPJ básico e do Nome do Fabricante
NORMA DE PROCEDIMENTO FISCAL N° 83/2014
ANEXO III
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ÁGUA MINERAL
VIGÊNCIA: 01/10/2014 A 31/12/2014
ÁGUA MINERAL | EMBALAGENS RETORNÁVEIS | EMBALAGENS DESCARTÁVEIS | ||||||||||||||||
PET e PP | COPO | VIDRO | ||||||||||||||||
CNPJ Básico e NOME DO FABRICANTE | MARCAS E SABORES | Vidro até 599ml | Garrafão Até 12 Litros | Até 350ml | De 351 a 700ml | De 701 a 1750ml | De 1751 a 2500ml | De 2501 a 6000ml | Acima de 6001ml | Até 250 ml | De 251 a 500ml | Até 500ml | ||||||
Sem Gás | Com Gás | Sem Gás | Sem Gás | Com Gás | Sem Gás | Com Gás | Sem Gás | Com Gás | Sem Gás | Com Gás | Sem Gás | Sem Gás | Sem Gás | Sem Gás | Sem Gás | Com Gás | ||
33062464-NESTLE WATERS BRASIL | AQUAREL | – | – | – | – | – | 1,76 | – | 2,73 | – | – | – | 11,59 | – | 0,86 | – | – | – |
PETRÓPOLIS | – | – | – | – | – | 1,45 | – | 2,44 | – | – | – | – | – | – | – | – | – | |
SÃO LOURENÇO | – | – | – | 1,58 | – | – | 2,51 | 3,02 | – | – | – | – | – | – | – | – | – | |
NESTLE PUREZA VITAL | – | – | 8,89 | 1,29 | 1,47 | 1,53 | 1,95 | 1,7 | 2,37 | – | – | 7,17 | – | – | – | – | – | |
09285874-ASB BEB. ALIM. | SANTA BÁRBARA | – | – | 8,89 | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
00904448 – SPAIPA S/A | CRYSTAL e CRYSTAL SPORT | – | – | – | 1,57 | 1,80 | 1,58 | 1,85 | 2,22 | 2,62 | – | – | 5,88 | – | – | 0,83 | – | – |
80312358-AG. MIN. ATIVA | AQUATIVA | – | – | 7,31 | – | – | 1,25 | 1,59 | 2,03 | – | – | – | 7,06 | – | 0,60 | – | – | – |
4895649-AG.MIN .NATU RALE | CLARI | – | – | 6,83 | 1,03 | 1,13 | 1,29 | 1,47 | 1,89 | 2,00 | – | – | 6,54 | 7,13 | 0,55 | 0,74 | – | – |
76490572-HUGO CINI S/A | CINI SODA CRISTAL | – | – | – | – | – | 1,65 | 1,85 | – | – | – | 2,51 | – | – | – | – | – | – |
78439353-AG.MIN. ROLANDIA | D’FONTE | – | – | 7,76 | – | – | 1,45 | 1,74 | – | – | 2,49 | 2,69 | 7,66 | – | 051 | 0,73 | – | – |
6218666-BAGGIO & BAGGIO | FONT LIFE | – | – | 6,60 | 1,03 | 1,16 | 1,60 | 1,70 | 2,23 | 2,36 | – | – | 6,55 | 8,64 | 0,49 | 0,53 | – | – |
1846274-E.A.MIN.VALE ARAUC. | FONTANA ORO | – | – | 8,47 | 1,17 | 1,42 | 1,40 | 1,57 | 2,03 | 2,43 | – | – | 6,98 | – | 0,53 | 0,59 | – | – |
2808708-CIA BEB.AM.-AMBEV | FRATELLI VITA | – | – | – | – | – | 1,95 | – | – | – | – | – | – | – | – | – | – | – |
75761130-EMP.AG.MIN.ITAIPU | ITAIPU | – | – | 8,47 | – | – | 1,59 | 1,73 | 2,03 | 2,43 | – | – | 6,97 | 6,60 | 0,53 | 0,59 | – | – |
80520042-RIBAS MINERACAO | ITAY | – | – | 7,71 | – | – | 1,27 | – | 1,98 | – | – | – | 6,49 | – | 0,49 | 0,59 | – | – |
5442765-CIAL ALIMENTOS PS | MACERATTI | – | – | 8,88 | 1,29 | 1,46 | 1,74 | 1,95 | 2,31 | – | – | 2,90 | 7,00 | – | 0,84 | 1,09 | – | – |
54505052-MINALBA AL.BEBIDAS | MINALBA | 1,76 | 1,76 | – | 1,48 | 1,70 | 1,75 | 1,84 | 2,06 | 2,48 | 3,41 | 3,50 | 9,05 | 13,68 | 0,51 | – | – | – |
MINALBA PREMIUM | – | – | – | 3,45 | 3,45 | – | – | – | – | – | – | – | – | – | – | – | – | |
76492305 – EMPRESA DE ÁGUA OUROFINO | OURO FINO – OURO | 1,92 | 2,22 | 9,86 | 1,51 | 1,81 | 1,79 | 2,08 | 2,24 | – | – | 3,51 | 7,49 | – | 0,75 | 0,97 | 3,43 | 3,61 |
OURO FINO – PLUS | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
OURO FINO – RED & BLUE e FITNESS | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
OURO FINO | – | – | – | – | – | – | – | – | – | – | – | – | 13,69 | – | – | – | – | |
1310808-MIN.AG. RAINHA | SAFIRA, CRISTAL CINI e ACQUABONNA | – | – | – | 1,26 | 1,42 | 1,47 | 1,63 | 2,04 | 2,22 | – | – | 7,21 | – | 0,52 | 0,53 | – | – |
5022101-BRASIL KIRIN IND BEB S/A | SCHINCARIOL e FYS | – | – | – | 1,37 | 1,36 | 1,38 | 1,61 | 2,57 | 2,73 | – | – | 7,87 | – | – | – | 1,85 | 2,01 |
17442351-ÁG.DE SALVADOR | SOFT | – | – | – | – | – | 1,30 | – | – | – | 2,23 | – | 8,81 | – | – | – | – | – |
76593409-AG.MIN. TIMBU | TIMBU, MERCADORAMA e BIG | – | – | 6,59 | 1,16 | 1,29 | 1,35 | 1,72 | 2,25 | – | – | – | 7,28 | 11,52 | 0,76 | 0,97 | – | – |
BOM PREÇO | – | – | – | – | – | 1,50 | – | 2,24 | – | – | – | 7,29 | – | – | – | – | – | |
04440468-A.M.PEDRA BRANCA | FONTANELLA | – | – | 7,05 | – | – | 1,51 | 1,69 | – | – | – | – | – | – | – | – | – | – |
79704961-IN.COM.BEB.GAROTO | GAROTO | – | – | – | – | – | 1,47 | 1,59 | 1,93 | – | – | 2,51 | 7,84 | – | 0,49 | – | – | – |
03923876-WEST PR IND BEB | TYSS | – | – | – | – | – | – | 1,62 | – | – | – | – | – | – | – | – | – | – |
09122127-ÁGUA MG EXPLORAÇÃO LTDA | FONTANA DI FAHDO | – | – | – | – | – | 1,38 | 1,54 | 2,03 | 2,36 | – | – | 7,25 | – | 0,60 | – | – | – |
FONTANA DI FAHDO SPORT | – | – | – | – | – | 1,72 | – | – | – | – | – | – | – | – | – | – | – | |
97318943-ÁGUAS M. SARANDI | SARANDI | – | – | – | 1,26 | 1,34 | 1,64 | 1,83 | 2,72 | 3,07 | 2,75 | 4,10 | 5,80 | – | 077 | – | 1,75 | 1,75 |
FLORESTA, NACIONAL, EASY e BIG | – | – | – | 1,26 | 1,35 | 1,23 | 1,42 | 1,88 | – | – | 2,52 | 5,80 | – | – | – | – | – | |
73676231-EM.A.M.CRISTAL | MAX MINERAL | – | – | – | – | – | 1,59 | 1,70 | 2,36 | 2,45 | – | – | 7,97 | – | – | – | – | – |
03485089-INBEB-INDAL NORTE | COLINA SPOLLER | – | – | – | – | – | 1,54 | 1,69 | – | – | – | – | – | – | – | – | – | – |
04879012-E.A.PE SERRA LT | SERRA DA GRACIOSA | – | – | 7,80 | 1,48 | 1,66 | 1,54 | 1,69 | – | – | 2,49 | 3,15 | 7,35 | – | 0,65 | – | – | – |
04656775-IPANEMA | VIA NATURAL | – | – | – | 1,48 | 1,66 | 1,54 | 1,69 | 2,22 | 2,46 | – | – | – | – | 0,69 | 0,88 | – | – |
90999392-MONTECARLO | BONANZA | – | – | – | – | – | 1,59 | 1,74 | – | – | 2,47 | 2,63 | – | – | – | – | – | – |
55929772-A.M. SAN TA IN ÊS | SANTA INÊS | – | – | – | 1,20 | 1,28 | 1,40 | 1,51 | 2,12 | – | 2,07 | – | – | 7,73 | 061 | 0,77 | – | – |
09460730-HIDROMINERAL | ATTIVA | – | – | – | 1,15 | 1,23 | 1,40 | 1,57 | 1,93 | – | – | – | 7,57 | – | 0,51 | – | – | – |
04592210 – DIJKSTRA A.M. | ROYAL FIT | – | – | 6060 | 1,02 | 1,16 | 1,54 | 1,70 | 1,88 | 1,99 | – | – | 6,67 | – | – | – | – | – |
58150087 – COMEXIM LTDA | ACQUISSIMA – Todos os Tipos | – | – | – | 1,36 | 1,47 | 1,47 | 1,60 | 2,37 | 2,58 | – | – | – | – | – | 1,04 | – | – |
05941103-A.M.JORDÃO | MAYN | – | – | – | 1,04 | 1,12 | 1,28 | 1,45 | 2,03 | 2,06 | – | – | 7,87 | 8,64 | 0,56 | – | – | – |
07464045-IN.A.M. TREZA TILIAS | TREZE TÍLIAS | – | – | – | – | – | 1,22 | 1,42 | 1,88 | 1,99 | – | – | 5,80 | 6,60 | 0,49 | – | – | – |
04369102-VITALE PART.EMPR. | CRISTAL CINI | – | – | – | 1,02 | 1,11 | 1,22 | 1,42 | 1,88 | 2,00 | – | – | 5,80 | – | 0,49 | 0,52 | – | – |
ACQUABONNA | – | – | – | 1,02 | 1,11 | 1,22 | 1,42 | 1,88 | 2,00 | – | – | 5,80 | – | 0,49 | 0,52 | – | – | |
PURIS | – | – | – | – | – | 1,22 | 1,42 | 1,88 | 1,99 | – | – | 5,80 | 6,60 | 0,49 | – | – | – | |
13374270-SUL BRASILEIRA DIST. ÁGUA LTDA | CRISTAL PREMIUM | – | – | – | 1,02 | 1,11 | 1,22 | 1,42 | 1,88 | 2,00 | – | – | 5,80 | – | 0,49 | 0,52 | – | – |
GAROTO | – | – | – | 1,02 | 1,11 | 1,22 | 1,42 | 1,88 | 2,00 | – | – | 5,80 | – | 0,49 | 0,52 | – | – | |
ACQUA BONNA | – | – | – | 1,02 | 1,11 | 1,22 | 1,42 | 1,88 | 2,00 | – | – | 5,80 | 6,77 | 0,49 | 0,52 | – | – | |
CRISTAL CINI | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
07076379-A.M. HAVAI LTDA | HAVAI | – | – | – | – | – | 1,55 | 1,70 | 2,29 | 2,40 | – | – | 7,45 | 8,90 | 0,64 | 0,79 | – | – |
44367522 – CERVEJARIA MALTA LT | CLUB SODA | – | – | – | – | – | – | 1,69 | – | – | – | – | – | – | – | – | – | – |
83560763 – A.M.SANTA CATARINA | SANTA CATARINA | 2,36 | 2,36 | 11,67 | – | – | 1,91 | 2,07 | 3,23 | 3,47 | – | – | 6,94 | 11,52 | 1,17 | – | – | – |
06319786 – A.M. VALE ENCANTADO | VALE ENCANTADO | – | – | 6,60 | – | – | 1,30 | – | – | – | – | – | 5,79 | 10,47 | – | – | – | – |
04574643 – E.A.M. MILAGRE LT | MILAGRE | – | – | 6,60 | 1,02 | 1,11 | 1,27 | 1,41 | 1,99 | 2,25 | – | – | 7,03 | 7,13 | 0,49 | 0,53 | – | – |
83649434 – TERMAS S A DA GUARDA | MORMAII | – | – | – | – | – | 1,43 | 1,58 | 2,77 | 3,00 | – | – | – | – | 0,59 | – | – | – |
05234988 – D’FONTE IND. BEB. LTDA | D’FONTE | – | – | – | – | – | – | – | 1,88 | 2,00 | – | – | – | – | – | – | – | – |
04383480 – TEODORO EMP. MIN. LT. | CRISTALE | – | – | – | – | – | 1,33 | 1,47 | – | – | – | – | – | – | – | – | – | – |
10271937 – IND. BEB. SOBRADINHO 72042286 – IND. COM. LATICÍNIOSPEREIRA LTDA. |
SFERRIÊ | – | – | – | 1,02 | 1,11 | 1,22 | 1,42 | 2,14 | 2,48 | – | – | 6,44 | 9,31 | 0,50 | – | – | – |
SFERRIÊ PREMIUM | – | – | – | – | – | 1,57 | 1,72 | – | – | – | – | – | – | – | – | – | – | |
75810267 – AQUAVIT EXT ÁGUA LT | AQUAVIT | – | – | – | – | – | 1,21 | 1,41 | 1,88 | – | 2,51 | – | 5,79 | 6,60 | 0,49 | – | – | – |
07695023 – COM. A.M. SÃO PEDRO L | AQUALIFE | – | – | – | – | – | 1,21 | 1,41 | 1,88 | 2,00 | – | – | – | – | 0,49 | 0,53 | – | – |
09584547 – PURA IND. COM. A.M. LT. | REQUINTE | – | – | – | 1,02 | 1,16 | 1,21 | 1,41 | 2,23 | 3,03 | – | – | 5,79 | – | 0,49 | 0,53 | – | – |
04576022 – TIO SAM IND. COM. LT. | TIO SAM | – | – | – | – | – | – | – | – | 2,07 | – | – | – | – | – | – | – | – |
73410326 – CERVEJ PETROPOLIS | PETRA | – | – | – | 1,02 | 1,11 | 1,22 | 1,42 | 2,49 | 2,70 | – | – | – | – | – | – | – | – |
05869062 – IPUAÇU ÁGUA MINERAL | IPUAÇU | – | – | – | – | – | 1,22 | 1,42 | 1,89 | 2,13 | – | – | 5,70 | 6,72 | – | – | – | – |
10656672 – REFRIKO IND COM LTDA | HIDRATAR | – | – | – | – | – | 1,21 | 1,41 | 1,88 | – | – | – | – | – | – | – | – | – |
04848410 – MINER. FAZ. TRAÍRA LT | DANFERRANA | – | – | 6,62 | – | – | 1,24 | 1,43 | 1,89 | 2,09 | – | – | 5,80 | 7,70 | 0,51 | – | – | – |
03489027 – EST HIDR STA RITA CASSIA LT | SANTA RITA e NOBRE | – | – | 6,62 | 1,02 | 1,11 | 1,22 | 1,41 | 1,88 | 2,08 | 2,51 | – | 5,80 | 6,59 | 0,49 | – | – | – |
17016218 – DPS COM DE SUCOS LT | ICEDELICIA | – | – | – | – | – | 1,22 | 1,41 | – | – | – | – | – | – | – | – | – | – |
72545403 – AGUA MINERAL FRESCALE LTDA | FRESCALE | – | – | – | – | – | 1,41 | 1,59 | 2,28 | – | – | – | 5,70 | 10,47 | 0,54 | – | – | – |
84977263 – Julitago Transp. de Cargas Ltda. | CRISTAL AZUL | – | – | – | – | – | 1,21 | 1,41 | 1,94 | 2,05 | – | – | 5,70 | 8,13 | – | – | – | – |
CRISTAL AZUL PREMIUM | – | – | – | – | – | 1,51 | 1,67 | – | – | – | – | – | – | – | – | – | – | |
12.756.316 – Clalean Rio Adm. e Com. de Sucos e Águas Ltda. | ATTIVA | – | – | – | 1,03 | 1,13 | 1,23 | 1,46 | 2,23 | 2,06 | – | – | 5,80 | 7,13 | 0,50 | 0,70 | – | – |
ATTIVA SPORT | – | – | – | – | – | 1,70 | – | – | – | – | – | – | – | – | – | – | – | |
OUTRAS – DEMAIS MARCAS | 2,64 | 2,64 | 13,15 | 3,89 | 3,89 | 2,77 | 2,84 | 3,67 | 3,95 | 3,88 | 4,66 | 12,82 | 15,40 | 1,32 | 1,25 | 3,85 | 4,07 |
Notas:
1 – Valores expressos em Reais por unidade.
2 – Para os produtos não relacionados na tabela, ou sem valor correspondente, ou lançados no mercado após a publicação desta norma, será considerado o valor da embalagem vinculado aos “OUTROS”, exceto importados;
3 – O sujeito passivo por substituição deverá observar os valores indicados para as marcas comercializadas, independente do CNPJ básico e do Nome do Fabricante.