DOE de 13/07/2012
Publica novas Tabelas de Valores de Base de Cálculo relativas a Substituição Tributária nas operações com CERVEJAS, REFRIGERANTES e ÁGUA MINERAL.
O DIRETOR DA COORDENAÇÃO DA RECEITA DO ESTADO, no uso das atribuições, que lhe conferem o inciso X do art. 9º do Regimento da CRE, aprovado pela Resolução SEFA nº 88, de 15 de agosto de 2005,
considerando o disposto no § 3º do art. 11 e no caput do art. 481, ambos do Regulamento do ICMS do Estado do Paraná, aprovado pelo Decreto n. 1.980, de 21 de dezembro de 2007, e nos §§ 1º e 3º do art. 11 da Lei n. 11.580, de 14 de novembro de 1996;
considerando o contido nos requerimentos anexos ao SID nº 11.495.744-5; EXPEDE a seguinte Norma de Procedimento Fiscal.
1. Para fins da presente Norma de Procedimento Fiscal – NPF considera-se contribuintes substitutos aqueles definidos no artigo 480 do Regulamento do ICMS do Estado do Paraná, aprovado pelo Decreto nº 1.980, de 21 de dezembro de 2007.
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 Comunicações – ICMS, relativo às operações subsequentes com CERVEJAS, REFRIGERANTES, ENERGÉTICOS/ISOTÔNICOS e ÁGUA MINERAL, no período de 1º de julho de 2012 até 30 de setembro de 2012, 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 Nº 058/2012”.
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 Coordenação da Receita do Estado – CRE, localizada na Avenida Vicente Machado, 445 – Curitiba, PR, destinado à Inspetoria Geral de Fiscalização.
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 do Executivo.
6. Deverão ser utilizadas as margens de valor agregado estabelecidas no parágrafo único do artigo 481 do Regulamento do ICMS do Estado do Paraná, aprovado pelo Decreto nº 1980, de 21 de dezembro de 2007, nas seguintes situações:
6.1. em virtude de decisão administrativa ou judicial que não 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 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. Fica revogada a NPF nº 053/2012.
8. Esta Norma entrará em vigor na data da sua publicação, produzindo seus efeitos a partir de 1º de julho de 2012.
COORDENAÇÃO DA RECEITA DO ESTADO, Curitiba, em 11 de julho de 2012.
Leonildo Prati
Assessor Geral – CRE/GAB
Delegação de Competência – Portaria 02/2011
NORMA DE PROCEDIMENTO FISCAL Nº 058/2012 – ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJAS
VIGÊNCIA: 01/07/2012 A 30/09/2012
| 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 330ml | De 331 ml a 450ml | De 451 ml a 650ml | De 651 ml a 1000ml | Acima de 1000ml | Até 360ml | De 361 ml a 660ml | Acima 660ml | Até 300ml | De 301 ml a 349ml | De 350ml a 450ml | Acima 450ml | Barril KEG -Até 5L | Litro | |||
| 02808708 – COMPANHIA DE BEBIDAS DAS AMERICAS – AMBEV | Antarctica Malzbier | – | 2,60 | – | – | – | – | 3,93 | – | – | – | – | – | – | – | – |
| Antarctica Pilsen | 1,73 | 2,15 | – | 4,09 | – | 1,40 | 3,22 | 3,02 | – | – | 1,57 | 1,89 | – | 10,59 | – | |
| Antarctica Sub-Zero | 1,38 | 2,30 | – | 3,84 | – | 1,81 | 2,91 | 3,27 | 1,26 | – | 1,38 | 1,80 | – | – | – | |
| Antarctica Pilsen Extra Cristal | – | 2,46 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| Beck’s | 6,53 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| Belle-Vue | – | 9,72 | – | – | – | – | – | – | – | – | – | – | – | – | ||
| Bohemia Pilsen | – | 2,41 | 4,77 | 5,67 | – | – | 4,73 | 4,62 | – | – | 1,96 | – | – | – | – | |
| Bohemia Confraria, Royal Ale, Weiss e Oaken | 4,14 | 4,49 | 6,99 | – | – | – | – | – | – | – | – | – | – | – | – | |
| Bohemia Escura | – | 2,21 | 6,77 | – | – | – | 4,94 | – | – | – | 2,14 | – | – | – | – | |
| Brahma Bock | – | 2,46 | – | – | – | – | 3,75 | – | – | – | – | – | – | – | – | |
| Brahma Chopp | 1,52 | 2,18 | – | 4,31 | – | 1,23 | 3,66 | 4,07 | – | – | 1,78 | 2,13 | – | 10,59 | – | |
| Brahma Extra | – | 2,42 | – | – | – | – | 4,74 | – | – | – | 2,02 | – | – | – | – | |
| Brahma Malzbier | – | 2,52 | – | – | – | – | 4,47 | – | – | – | 2,10 | – | – | – | – | |
| Budweiser | – | 2,48 | – | – | – | – | 4,29 | – | – | – | 2,00 | – | – | – | – | |
| Caracu | – | 2,40 | – | – | – | 3,86 | – | – | – | – | 2,16 | – | – | – | – | |
| Franziskaner-Todos os Tipos | – | – | 9,65 | – | – | – | – | – | – | – | – | – | – | – | – | |
| Hoegaarden | 6,78 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| Kronenbier | – | 2,44 | – | – | – | – | – | – | – | – | 2,07 | – | – | – | ||
| Leffe | 7,64 | – | – | 12,55 | – | – | – | – | – | – | – | – | – | – | – | |
| Liber | – | 2,49 | – | – | – | – | – | – | – | – | 2,13 | – | – | 10,18 | – | |
| Lowenbrau | 6,78 | – | 9,65 | – | – | – | – | – | – | – | – | – | – | – | – | |
| Norteha | – | – | – | 12,08 | – | – | – | – | – | – | – | – | – | – | – | |
| Original | – | – | 5,44 | – | – | – | 4,97 | – | – | – | – | – | – | – | – | |
| Patagonia | – | – | 11,27 | – | – | – | – | – | – | – | – | – | – | – | – | |
| Patricia | – | – | – | 12,08 | – | – | – | – | – | – | – | – | – | – | – | |
| Pilsen | – | – | – | 12,08 | – | – | – | – | – | – | – | – | – | – | – | |
| Polar Bock | – | 2,46 | – | – | – | – | 4,02 | – | – | – | 2,14 | – | – | – | – | |
| Polar Export | – | 2,09 | – | – | – | – | 3,04 | – | – | – | 1,55 | – | – | – | – | |
| Quilmes | 3,96 | – | – | 12,08 | – | – | – | – | – | – | – | – | – | – | – | |
| Serramalte | – | – | – | – | – | 3,75 | – | – | – | – | – | – | – | – | ||
| Skol Beats | 2,51 | – | – | – | – | – | – | – | 2,11 | – | – | – | – | – | – | |
| Skoi Pilsen | 1,50 | 2,23 | 3,06 | 4,33 | – | 1,41 | 3,65 | 3,98 | 1,33 | – | 1,78 | 2,15 | 48,98 | 10,59 | – | |
| Skol 360 | 1,32 | 2,22 | 3,15 | 4,05 | – | 1,41 | 3,31 | 4,00 | 1,33 | – | 1,74 | 2,17 | 46,51 | 10,06 | – | |
| Spaten – Todos os Tipos | – | – | 9,56 | – | – | – | – | – | – | – | – | – | – | – | – | |
| Stella Artois | 2,57 | – | – | 10,95 | – | – | – | – | 2,48 | – | – | – | – | 10,59 | – | |
| 19900000 – CERVEJARIAS KAISER BRASIL S/A | Bavaria Export | – | 2,46 | – | – | – | – | – | – | – | – | – | – | – | – | – |
| Bavaria Pilsen | – | 2,09 | – | – | – | – | 2,80 | – | – | – | 1,35 | 1,86 | – | 8,25 | – | |
| Bavaria Premium | – | 2,15 | – | – | – | – | 4,34 | – | – | – | 1,77 | – | – | – | – | |
| Bavaria Sem Alcool | – | 2,32 | – | – | – | – | 3,42 | – | – | – | 2,13 | – | – | – | – | |
| Dosequis | – | 4,20 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| Heineken | – | 2,73 | 5,47 | – | 47,39 | – | 5,73 | – | – | – | 2,35 | – | 68,67 | 10,59 | – | |
| Kaiser Bock | – | 2,46 | – | – | – | – | 3,75 | – | – | – | 2,14 | – | – | – | – | |
| Kaiser Gold | – | 2,51 | – | – | – | – | 4,75 | – | – | – | 2,22 | – | – | – | – | |
| Kaiser Pilsen | 1,19 | 2,49 | – | 4,25 | 31,26 | 3,30 | 3,43 | – | – | 1,52 | 2,00 | – | 8,25 | – | ||
| Kaiser Summer | – | 2,51 | – | – | – | – | 3,75 | – | – | – | 2,14 | – | – | – | – | |
| Santa Cerva Pilsen | – | 1,88 | – | – | – | – | 2,40 | – | – | – | 1,39 | – | – | – | – | |
| Santa Cerva Malzbier | – | 2,22 | – | – | – | – | 2,71 | – | – | – | 1,92 | – | – | – | – | |
| Sol Pilsen | 1,19 | 1,96 | – | 3,23 | – | – | – | 1,33 | 1,74 | – | 10,59 | |||||
| Sol Premium Beer | – | 2,97 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| Xingu | – | 2,63 | – | – | – | – | 3,33 | – | – | – | 2,32 | – | – | 10,59 | – | |
| Murphy’s Irish Stout e Red | 6,59 | – | – | – | – | – | – | – | – | – | – | 11,83 | – | – | – | |
| Amstel | 5,77 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| Edelweiss | – | – | 11,89 | – | – | – | – | – | – | – | – | – | – | – | – | |
| Birra Moreti | 5,77 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| 50221019-PRIMO SCHINCARIOL IND DE CERVEJAS E REFRIGERANTE | Cintra Pilsen | – | – | – | – | – | – | – | – | – | – | 1,39 | 1,53 | – | – | – |
| Glacial | – | – | – | – | – | – | 2,17 | – | – | – | 1,08 | 1,53 | – | – | – | |
| Primus | – | 1,78 | – | – | – | – | 3,11 | – | – | – | 1,55 | – | – | 8,05 | – | |
| Nova Schin Malzbier | – | 2,04 | – | – | – | – | 3,33 | – | – | – | 1,85 | – | – | – | – | |
| Nova Schin Munich | – | 2,56 | – | – | – | – | – | – | – | – | 1,97 | – | – | 7,16 | – | |
| Nova Schin NS2 | – | 2,08 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| Nova Schin Pilsen | – | 1,76 | – | 3,72 | – | – | 2,62 | 2,63 | 1,14 | 1,16 | 1,31 | 1,78 | – | 7,16 | – | |
| Nova Schin Sem Alcool e Zero Alcool | – | 2,25 | – | – | – | – | 2,92 | – | – | – | 1,84 | – | – | – | – | |
| 03431255-BADEN BADEN | Baden Baden Crystal | 5,36 | – | 12,57 | – | – | – | 11,80 | – | – | – | – | – | – | – | – |
| Baden Baden Tripel | – | – | 114,59 | – | – | – | – | – | – | – | – | – | – | – | – | |
| Demais Tipos | 6,12 | – | 15,42 | – | – | – | 14,48 | – | – | – | – | – | – | – | – | |
| 02864417 – CIA BEB. DO RJ | Devassa Pilsen Bern Loura | – | – | 4,07 | – | – | – | 3,24 | – | 1,19 | – | 1,66 | – | – | – | – |
| Chopp Devassa Bern Loura | – | – | – | – | – | – | – | – | – | – | – | – | – | 8,98 | – | |
| Chopp Devassa – Demais Tipos | – | – | – | – | – | – | – | – | – | – | – | – | – | 10,60 | – | |
| Devassa – Demais Tipos | – | 4,80 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| 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 330ml | De 331 ml a 450ml | De 451 ml a 650ml | De 651 ml a 1000ml | Acima de 1000ml | Até 360ml | De 361 ml a 660ml | Acima 660ml | Até 300ml | De 301 ml a 349ml | De 350ml a 450ml | Acima 450ml | Barril KEG Até 5L | Litro | |||
| 04914890 – SUDBRACK | Eisenbahn Lust e São Sebá | – | 39,34 | – | 90,14 | – | – | – | – | – | – | – | – | – | – | – |
| Eisenbahn Lust Magnum | – | – | – | – | 182,67 | – | – | – | – | – | – | – | – | – | – | |
| Eisenbahn Lust Prestige | – | – | – | 90,14 | – | – | – | – | – | – | – | – | – | – | – | |
| Eisenbahn Pilsen | – | 6,23 | – | – | – | – | – | – | – | – | – | – | – | 8,25 | 23,36 | |
| Eisenbahn Weinhnachts | – | 6,23 | – | – | – | – | – | – | – | – | – | – | – | – | 40,88 | |
| Eisenbahn Demais Tipos | – | 6,23 | – | – | – | – | – | – | – | – | – | – | – | 10,59 | 32,12 | |
| 73410326 – CERVEJARIA PETROPOLIS S/A | Black Princess Escura e Gold | – | 2,76 | 2,95 | – | – | – | – | – | – | – | – | – | – | – | 18,99 |
| Crystal Fusion | – | – | – | – | – | – | – | – | – | – | 1,92 | – | – | – | – | |
| Crystal Pilsen | 1,26 | 1,99 | – | 3,79 | – | – | 2,58 | 2,30 | 1,19 | 1,37 | 1,31 | 1,89 | 44,80 | 6,27 | – | |
| Crystal Malzbier, Premium e Zero Alcool | 1,52 | 2,22 | 2,62 | – | – | – | 2,71 | – | 1,50 | 1,73 | 1,92 | – | 61,78 | – | – | |
| Itaipava Pilsen | 1,45 | 2,09 | – | 4,07 | – | – | 3,36 | 2,93 | 1,32 | 1,51 | 1,60 | 1,86 | 44,80 | 7,61 | – | |
| Itaipava Malzbier, Premium, Zero Alcool e Fest | 1,60 | 2,23 | 3,56 | – | – | – | 3,33 | – | 1,68 | 1,93 | 1,68 | – | 61,78 | – | 13,91 | |
| Itaipava Light | 1,53 | – | – | – | – | – | – | – | – | – | 1,45 | – | – | – | – | |
| Lokal Pilsen | – | 2,05 | – | – | – | – | 2,57 | – | – | – | 1,50 | – | – | – | – | |
| Petra Premium Escura | – | 2,28 | 2,89 | – | – | – | – | – | – | – | 2,31 | – | – | – | 13,93 | |
| Petra Premium Stark Bier | – | 1,84 | 7,50 | – | – | – | – | – | – | – | – | – | – | – | 25,77 | |
| Petra Aurum, Schmarzbier, Weiss Bier, Bocke Schwarz | – | – | 11,80 | – | – | – | – | – | – | – | – | 61,78 | – | 26,59 | ||
| Weltenburger – Todos Tipos | – | 11,80 | – | – | – | – | – | – | – | – | 7,04 | 57,73 | – | 26,59 | ||
| Artis Pilsen | – | – | 8,27 | – | – | – | – | – | – | – | – | – | – | – | – | |
| 82206004 – INAB INDUSTRIA NACIONAL DE BEBIDAS LTDA | Colonia Donna’s Beer | – | 2,46 | – | – | – | – | – | – | – | – | 1,55 | – | – | – | – |
| Colonia Extra e Sem Alcool | – | 2,09 | – | – | – | – | 2,58 | – | – | – | 1,55 | – | – | – | – | |
| Colonia LowCarb | – | – | – | – | – | – | 2,17 | – | – | – | 1,39 | – | – | – | – | |
| Colonia Malzbier | – | 2,22 | – | – | – | – | 2,71 | – | – | – | 2,03 | – | – | – | – | |
| Colonia Negra | – | – | – | – | – | – | – | – | – | – | – | 2,80 | – | – | – | |
| Colonia Pilsen | – | 1,99 | – | 3,79 | – | – | 2,37 | 2,29 | 1,14 | – | 1,36 | 1,67 | – | 6,83 | – | |
| Stell | – | – | – | 3,40 | – | – | 2,17 | 1,92 | – | – | 1,39 | – | – | – | – | |
| 44367522 – CERVEJARIA MALTA | Malta Malzbier e Golden | – | 2,22 | – | – | – | – | 2,71 | – | 1,55 | – | 1,92 | 2,56 | – | – | – |
| Malta Pilsen | – | 1,88 | – | – | – | – | 2,17 | – | 1,22 | – | 1,39 | 1,77 | – | 6,83 | – | |
| Dunkel | – | – | – | – | – | – | – | – | – | – | – | 1,77 | – | – | – | |
| 46842894 – CASA DI CONTI LTDA | Conti Bier Pilsen | 1,26 | – | – | 3,79 | 1,04 | 2,58 | 2,28 | 1,22 | – | 1,47 | 1,85 | – | 6,83 | – | |
| Contl Malzbler e Premium | 1,50 | – | 3,09 | – | – | 1,20 | 2,71 | – | – | – | 1,92 | – | – | – | – | |
| Samba Pilsen | 1,16 | – | 3,40 | – | 0,95 | 2,17 | 1,91 | 1,14 | – | 1,39 | 1,76 | – | – | – | ||
| 1.500 Puro Malte | 1,39 | – | 2,58 | 3,40 | – | 1,12 | 2,41 | 2,74 | – | – | 1,79 | – | – | – | – | |
| Zero Grau | 1,23 | – | 2,75 | 3,40 | – | 0,96 | 2,17 | 1,91 | – | – | 1,39 | – | – | – | – | |
| 78328051 – CERVEJARIA KILSEN LTDA | Kilsen Malzbier | – | 2,34 | – | – | – | – | 2,71 | – | – | – | – | – | – | – | – |
| Kilsen Pilsen | – | 1,99 | – | 3,40 | – | – | 2,58 | – | – | – | 1,47 | – | – | 8,25 | – | |
| Kilsen Extra | – | 2,06 | – | – | – | – | 2,55 | – | – | – | – | – | – | – | – | |
| Plier Sem Alcool | – | 1,99 | – | – | – | – | 2,91 | – | – | – | – | – | – | – | – | |
| Plier Malzbier e Selki Malzbier | – | 2,38 | – | – | – | – | 2,71 | – | – | – | – | – | – | – | – | |
| Kilsen Chopp | – | 2,34 | – | – | – | – | 2,34 | – | – | – | – | – | – | – | – | |
| Selki Pilsen | – | 1,99 | – | – | – | – | 2,58 | – | – | – | 1,47 | – | – | 8,28 | – | |
| Steinecker Premium Pilsen | – | 2,06 | 3,03 | 3,56 | – | – | 2,33 | 2,79 | – | – | 1,47 | – | – | – | – | |
| Steinecker Bock | – | 2,18 | 3,15 | – | – | – | 2,58 | – | – | – | – | – | – | – | – | |
| 03485089 – INBEB – INDUSTRIAL NORTE PARANAENSE DE BEBIDAS LTDA | Bossa Nova Pilsen | – | – | – | – | – | – | 2,17 | – | – | – | – | – | – | – | – |
| D’Fonte Bier Pilsen | – | – | – | – | – | – | 2,17 | – | – | – | – | – | – | – | – | |
| Spoiler Malzbier | 1,37 | – | 3,46 | – | – | – | 2,29 | – | – | – | 1,92 | – | – | – | – | |
| Spoiler Pilsen | 1,23 | 1,88 | 3,18 | – | – | – | 2,17 | 1,91 | – | – | 1,39 | 1,53 | – | 6,81 | – | |
| Spoiler Puro Malte e Sem Alcool | 1,37 | – | 3,46 | – | – | – | 2,29 | – | – | – | 1,39 | – | – | – | – | |
| Colina Bier Pilsen | – | – | – | – | – | – | 2,17 | 1,91 | – | – | 1,39 | 1,53 | – | – | – | |
| Colina Bier Malzbier | – | – | – | – | – | 2,29 | – | – | 1,92 | – | – | – | ||||
| Chopp Colina Bier | – | – | – | – | – | – | – | – | – | – | – | – | – | 6,81 | ||
| 00204820 – ALLSTON BREW DO BRASIL-IND. ECOM. BEB | Zanni Malzbier | – | 0,90 | – | – | – | – | 2,20 | – | – | – | 1,92 | – | – | – | – |
| Zanni Pilsen | – | 1,88 | – | – | – | – | 2,17 | – | – | – | 1,39 | – | – | – | – | |
| Guaratuba | – | – | – | – | – | – | 2,17 | – | – | – | – | – | – | 6,22 | – | |
| 33 Export e Eindhoven | – | – | 6,88 | – | – | – | – | – | – | – | – | – | – | – | – | |
| Hoffman Pilsen | – | 2,11 | – | 5,52 | – | – | – | – | – | – | – | – | – | – | – | |
| Linda Morena | – | – | 5,72 | – | – | – | – | – | – | – | – | – | – | – | – | |
| Steinbeck Pilsen | – | 2,27 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| Frogs Pale Ale | – | 2,27 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| Copernicus | – | 2,27 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| 47765888 – VENCETEX BEB. | Gunter | – | – | – | – | – | – | 2,17 | – | – | – | – | – | – | – | – |
| 56036312 – CERVEJARIA KRILL | Pils | – | – | – | – | – | – | 2,17 | – | – | – | 1,39 | – | – | 6,23 | – |
| Krill, A Outra e Ecobier | – | 1,88 | 2,75 | – | – | – | 2,17 | – | – | – | 1,39 | – | – | 6,52 | – | |
| Chopp”A Outra” | – | – | 2,53 | – | – | – | 2,01 | – | – | – | – | – | – | – | – | |
| Krill, A Outra e Pils Malzbier | – | 0,90 | – | – | – | – | 2,22 | – | – | – | 1,92 | – | – | – | – | |
| 56199714 – CONVENÇÃO SP | Guitt’s Pilsen | – | 2,04 | – | – | – | – | 2,58 | – | – | – | 1,47 | – | – | – | – |
| 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 330ml | De 331 ml a 450ml | De 451 ml a 650ml | De 651 ml a 1000ml | Acima de 1000ml | Até 360ml | De 361 ml a 660ml | Acima 660ml | Até 300ml | De 301 ml a 349ml | De 350ml a 450ml | Acima 450ml | Barril KEG Até 5L | Litro | |||
| 45426798 – CIA NACIONAL DE BEBIDAS NOBRES | Belco Pilsen e Tauber | 1,35 | 1,99 | – | – | – | – | 2,17 | – | – | – | 1,39 | – | – | – | – |
| Belco Malzbier, Belco Sem Álcool e Mãe Preta | – | – | – | – | – | 2,21 | – | – | – | 1,92 | – | – | – | – | ||
| Bebida Mista Chopp Claro e Escuro Belco e Bebida Alcoólica Mista Clara e Escura Kalena | 1,37 | 1,49 | 2,91 | 3,78 | – | – | – | – | – | – | 1,39 | – | – | – | – | |
| Cerveja Brunnen | 1,35 | – | – | – | – | – | 2,01 | – | – | – | – | – | – | – | – | |
| Cerveja Capivaryana | – | – | 2,91 | – | – | – | – | – | – | – | – | – | – | – | – | |
| Chopp Kalena | 1,35 | – | 2,91 | 3,78 | – | – | 2,01 | – | – | – | 1,39 | – | – | – | – | |
| 01205167 – MEGA REPRES. LT | Bierland | – | – | 8,32 | – | – | – | – | – | – | – | – | – | – | 8,99 | – |
| Bierland Strong Golden Ale | – | – | – | 27,03 | – | – | – | – | – | – | – | – | – | – | – | |
| 04754336 – DE PORTO BEBIDAS | Schmitt Barley Wine Magnun | – | 6,20 | – | 26,53 | – | – | – | – | – | – | – | – | – | – | – |
| Demais Marcas e Tipos | – | 6,20 | – | 9,72 | – | – | – | – | – | – | – | – | – | – | – | |
| 12253239 – GUSSO & ANDRADE | Asgard | – | – | – | – | – | – | – | – | – | – | – | – | – | 6,54 | – |
| 79158978 – BAVARIUM PARK | Bavarium | – | – | – | – | – | – | – | – | – | – | – | – | – | 6,54 | – |
| 07652402 – CERVEJARIA CNS | Bier Hoff Premium Pilsen | – | 3,95 | 7,39 | – | – | – | – | – | – | – | – | – | – | – | – |
| Bier Hoff Demais tipos | 4,45 | 8,38 | – | – | – | – | – | – | – | – | – | 6,22 | – | |||
| Kit 2 cervejas Bier Hoff 600 ml + copo | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 25,33 | |
| Kit 4 cervejas Bier Hoff 600 ml + copo | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 29,53 | |
| 96366174 – IND.GERMÂNIA | Germânia | – | 2,76 | 4,42 | – | – | – | 2,73 | – | – | – | – | – | – | 6,54 | – |
| 08287979 – CERV. CURITIBA | Gauden Bier Pilsen e Lager | – | 3,14 | 5,96 | – | – | – | 2,71 | – | – | – | – | – | – | 6,54 | – |
| Gauden Bier Demais Tipos | – | 4,08 | 6,54 | – | – | – | – | – | – | – | – | – | – | – | – | |
| The Beers Todos Tipos | – | 5,90 | – | – | – | – | – | – | – | – | – | – | – | 6,25 | – | |
| Pagan Todos Tipos | – | 5,90 | – | – | – | – | – | – | – | – | – | – | – | 6,25 | – | |
| Gauden Bier Kit Misto 355ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 13,00 | |
| Gauden Bier Kit Misto 4x600ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 21,50 | |
| Gauden Bier Kit 600ml + copo | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 21,15 | |
| 71947592 – CERV. ASHBY | Ashby Tipo Pilsen e Porter | – | – | – | – | – | – | – | – | – | – | – | – | – | 6,54 | – |
| 01366303 – BEERTECH BEBIDAS | Colorado Cauim | – | – | 11,53 | – | – | – | – | – | – | – | – | – | – | – | – |
| Colorado Demais Tipos | – | – | 13,84 | – | – | – | – | – | – | – | – | – | – | – | – | |
| 62068972 – TROPICAL JUICE | Wals Pilsen | – | 6,15 | 6,00 | – | – | – | – | – | – | – | – | – | – | 7,00 | – |
| Wals Demais Tipos | – | 9,22 | 7,00 | 29,97 | – | – | – | – | – | – | – | – | – | 8,00 | – | |
| 11654122 – PREMIUM IND. COM. LT | Bella e Fass | – | – | – | – | – | – | 2,17 | – | – | – | 1,39 | – | – | – | – |
| Bauhaus Cobre | – | 3,24 | 7,18 | – | – | – | – | – | – | – | – | 2,87 | – | – | – | |
| Bauhaus Trig’Or | – | – | 8,37 | – | – | – | – | – | – | – | – | – | – | – | – | |
| Santa Fé | – | 2,95 | 6,47 | – | – | – | – | – | – | – | – | 2,58 | – | – | – | |
| 29588019 – ARBOR BRASH. LTDA | Therezopolis Gold | – | 2,79 | 4,79 | – | – | – | – | – | – | – | – | – | – | – | 9,27 |
| Therezópolis Ebenholz | – | – | 5,45 | – | – | – | – | – | – | – | – | – | – | – | – | |
| Sant Gallen | – | 6,37 | – | – | – | – | – | – | – | – | – | – | – | – | ||
| 07776830 – CERV. JOINVILLE | Opa Bier | – | 3,23 | 4,79 | – | – | – | – | – | – | – | – | – | – | 6,54 | 17,08 |
| Opa Bier Old Ale | – | – | 6,02 | – | – | – | – | – | – | – | – | – | – | – | – | |
| Divina Pilsen | – | – | 6,82 | – | – | – | – | – | – | – | – | – | – | – | – | |
| Divina Trigo | – | – | 7,04 | – | – | – | – | – | – | – | – | – | – | – | – | |
| Belgian Strong Golden Ale | – | – | 6,76 | – | – | – | – | – | – | – | – | – | – | – | – | |
| Weihnachts | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 25,82 | |
| Balsa Pale Ale | – | 3,23 | – | – | – | – | – | – | – | – | – | – | – | – | ||
| 10411988 – CERV.KLEINLT | Klein – Todos os Tipos | – | – | 6,83 | – | – | – | – | – | – | – | – | – | – | 6,52 | – |
| 04984085 – CERPA CERVEJARIA PARAENSE S/A | Cerpa Export | – | 2,31 | – | – | – | 1,82 | – | – | – | – | – | – | – | – | – |
| Cerpa Gold | – | 2,15 | – | 3,69 | – | – | 2,58 | – | – | – | 1,56 | – | – | – | – | |
| Cerpa Draft | – | 2,08 | – | 3,62 | – | – | 2,17 | – | – | – | 1,50 | – | – | – | – | |
| 8.6 | – | – | 13,68 | – | – | – | – | – | – | – | – | – | – | – | – | |
| HB | – | – | – | – | – | – | – | – | – | – | – | – | – | 27,69 | – | |
| Hollandia | 11,17 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| IMPORTADORES E ELEITOS COMO SUJEITOS PASSIVOS POR SUBST. TRIBUT. | Erdinger | 9,09 | – | 15,37 | – | – | – | – | – | – | – | – | – | – | 26,77 | 49,37 |
| Isenbeck | – | 5,27 | – | – | 13,80 | – | – | – | – | – | – | – | – | – | – | |
| La Trape, Unibroue e Urthel | – | – | 57,20 | 47,67 | – | – | – | – | – | – | – | – | – | – | 104,92 | |
| Tilburg | 18,62 | – | – | – | – | – | – | – | – | – | – | – | – | – | ||
| Warsteiner | – | 6,83 | – | 15,70 | 122,59 | – | – | – | – | – | – | – | – | – | – | |
| WS | – | – | – | – | – | – | – | – | – | – | – | – | – | 18,98 | – | |
| 46923090 – WORLDBEV IND. | Lecker, Prosit, Nebraska e Piva – Tipo Pilsen | – | – | – | – | – | – | 2,17 | – | – | – | 1,39 | – | – | – | – |
| Lecker Malzbier | – | – | – | – | – | – | 2,29 | – | – | – | 1,92 | – | – | – | – | |
| 07301954 – BAMBERG IND.COM. | Bamberg Pilsen | – | 6,69 | – | – | – | – | – | – | – | – | – | – | – | – | – |
| Bamberg Demais Tipos | – | 7,62 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| 05355352 – ICBC Ind.Com.Beb. | Conquista Beer | – | – | – | – | – | – | 2,17 | – | – | – | – | – | – | – | – |
| 05825945 – CERV. BIERBAUM | Bierbaum Weiss Helles | – | – | 8,28 | – | – | – | – | – | – | – | – | – | – | – | – |
| Bierbaum – Demais Tipos | – | – | 7,00 | – | – | – | – | – | – | – | – | – | – | 6,53 | – | |
| Bierbaum – kit 5 garrafas 600ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 34,52 | |
| Bierbaum Wiss – kit garrafa 600ml/copo | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 25,11 | |
| Bierbaum – kit garrafa 600ml/copo | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 18,83 | |
| 04635112 – CERV. PALAZZO | Palazzo | – | – | – | – | – | – | – | – | – | – | – | – | – | 6,53 | – |
| 12226693 – REAL IND.COM. | Way Lager | 4,39 | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
| Way Irish Red Ale | 5,23 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| Way American Pale Ale | 5,60 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| Way Cream Porter | 5,23 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| Way 8S | 10,46 | – | – | – | – | – | – | – | – | – | – | – | – | |||
| Way Outras Garrafas | 8,37 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| Diabólica | 7,32 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| Way – Todos os Tipos | – | – | – | – | – | – | – | – | – | – | – | – | – | 9,00 | – | |
| CNPJ Base e Nome do Fabricante/lmportador | 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 330ml | De 331 ml a 450ml | De 451 ml a 650ml | De 651 ml a 1000ml | Acima de 1000ml | Até 360ml | De 361 ml a 660ml | Acima 660ml | Até 300ml | De 301 ml a 349ml | De 350ml a 450ml | Acima 450ml | Barril KEG -Até 5L | Litro | |||
| 09500259 – IND. BEB. KREMER | Kremer | – | – | – | – | – | – | – | – | – | – | – | – | – | 6,83 | – |
| 05848489 – HEZBIER CERV. LT | Zehnbier Pilsen e Chopp Pilsen | – | 5,99 | 8,66 | – | – | – | 4,01 | – | – | – | – | – | – | – | – |
| Kit Cerveja Pilsen + copo | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 34,30 | |
| Zehnbier Pilsen Extra, Heller Bock e Escura Heller Bock | – | 6,17 | 8,94 | – | – | – | – | – | – | – | – | – | – | 10,01 | ||
| Kit Cerveja Escura Heller Bock + copo | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 35,33 | |
| Zehnbier Escura Porter | – | 6,49 | 9,38 | – | – | – | – | – | – | – | – | – | – | – | 10,87 | |
| Kit Cerveja Escura Porter + copo | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 35,71 | |
| Zehnbier Chopp Pilsen Extra e Escuro Heller | – | – | – | – | – | – | 4,26 | – | – | – | – | – | – | – | – | |
| Saint Bier Pilsen | – | 2,62 | 5,49 | 7,32 | – | – | 3,61 | 5,27 | – | – | – | – | – | 6,40 | – | |
| Saint Bier Pilsen – Chopp | – | – | – | 6,80 | – | – | – | – | – | – | – | – | – | – | – | |
| Saint Bier Malzbier | – | – | 3,73 | – | – | – | 2,44 | – | – | – | – | – | – | – | ||
| Saint Bier Demais Tipos | – | 3,66 | 6,49 | 7,85 | – | – | 5,37 | 6,71 | – | – | – | – | – | 6,50 | 30,00 | |
| 08875424 – Cervejaria Santa Catarina Lt | Saint Bier Demais Tipos – Chopp | – | – | – | 7,00 | – | – | – | – | – | – | – | – | – | – | – |
| Coruja Strix e Alba | – | – | 3,98 | 5,72 | – | – | 3,09 | 4,25 | – | – | – | – | – | 6,63 | – | |
| Coruja Otus | – | – | 7,01 | 6,09 | – | – | – | – | – | – | – | – | ||||
| Coruja Viva/Extra Viva | – | – | – | – | – | – | – | 10,22 | – | – | – | – | – | – | – | |
| Coruja Demais Tipos | 4,50 | – | 8,26 | – | – | – | 6,82 | – | – | – | – | – | – | 6,60 | ||
| Duff | 4,20 | – | – | – | – | – | – | – | – | – | – | – | – | 6,50 | – | |
| Bodebrown Perigosa | 4,18 | – | – | – | 36,61 | – | – | – | – | – | – | – | – | – | – | |
| 11646758-CERVEJARIA BODEBROWN LTDA | Bodebrown Hop-Weiss | – | – | 5,23 | – | – | – | – | – | – | – | – | – | – | – | – |
| Bodebrown Wee Heavy | 3,63 | – | 5,23 | – | 36,61 | – | – | – | – | – | – | – | – | – | – | |
| Bodebrown todos os tipos | 4,18 | – | 5,23 | – | – | – | – | – | – | – | – | – | – | 8,37 | – | |
| 05256017 – IRMÃOS DONAUER | Chopp Pilsen | – | – | – | – | – | – | 2,18 | 3,02 | – | – | – | – | – | 6,22 | – |
| 09325874 – CIA BRAS. BEB. PREMIUM | Proibida | – | 1,78 | – | – | – | – | – | – | – | – | 1,47 | – | – | – | – |
| 13498794 – BEER LEGENDS LTDA | Bruge Straffe | 11.50 | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
| Chimay Duvel e Maredsous Duvel | 13,50 | – | – | 29,00 | – | – | – | – | – | – | – | – | – | – | – | |
| Timmermans | 14,50 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| Jever | 6,50 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| Maisels Lobkowics | – | – | 10,00 | – | – | – | – | – | – | – | – | – | – | – | – | |
| Hook Norton | – | – | 14,50 | – | – | – | – | – | – | – | – | – | – | – | – | |
| 13492669 – ESTRELLA DE GALÍCIA IMP. COM. LTDA | Estrella Galicia | 3,49 | – | – | – | – | – | – | – | – | 3,19 | – | – | – | – | – |
| 1906 Reserva Especial | 3,79 | – | – | – | – | – | – | – | – | 3,49 | – | – | – | – | – | |
| 03320529 – Cruz de Malta Cervejas Especiais Ltda Acrescentado pelo Norma de Procedimento Fiscal n° 079/2012 (DOE de 31.08.2012), efeitos a partir de 01.09.2012. |
Cerveja STOLZ – BELGIUM DUBBEL | – | – | – | – | – | – | 8,45 | – | – | – | – | – | – | – | |
| Cerveja STOLZ – BELGIUM SPECIALTY ALE – COFEE | – | – | – | – | – | – | 8,45 | – | – | – | – | – | – | |||
| 00204820 – Allston Brew do Brasil Ind. Com. De Bebidas Ltda Acrescentado pelo Norma de Procedimento Fiscal n° 079/2012 (DOE de 31.08.2012), efeitos a partir de 01.09.2012. |
HOFFMAN PILSEN | 2,91 | ||||||||||||||
| ZANNI PILSEN | 1,53 | |||||||||||||||
| DEMAIS MARCAS DE FABRICAÇÃO NACIONAL | Tipo Pilsen | 9,42 | 11,51 | 14,65 | 69,04 | 138,09 | 7,82 | 9,29 | 11,36 | 4,19 | 5,23 | 6,28 | 7,32 | 103,59 | 14,65 | – |
| Demais Tipos | 14,65 | 17,78 | 20,92 | 86,83 | 172,61 | 10,05 | 11,36 | 14,46 | 6,28 | 7,32 | 8,37 | 9,42 | 126,62 | 17,78 | – | |
Notas:
1 – Valores expresses em Reais por unidade.
2 – os valores informados em “DEMAIS MARCAS DE FABRICA£AO 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 importadas.
4 – O sujeito passivo por substituição devera observar os valores indicados para as marcas comercializadas, independente do CNPJ básico e do Nome do Fabricante*
NORMA DE PROCEDIMENTO FISCAL Nº 058/2012 – ANEXO II – TABELA 1
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA REFRIGERANTES
VIGÊNCIA: 01/07/2012 A 30/09/2012
| REFRIGERANTES | EMBALAGENS RETORNÁVEIS | EMBALAGENS DESCARTÁVEIS | LATA | |||||||||||||
| VIDRO e PET | ||||||||||||||||
| CNPJ Básico e NOME DO FABRICANTE | MARCAS E SABORES | Até 260ml | De 261 a 299ml | De 600 a 999ml | Acima de 999ml | Xarope post-mix | Até 260ml | De 261 a 400ml | De 401 a 660ml | De 661 a 1.200ml | De 1.201 a 1.750ml | De 1.751 a 2.250ml | De 2.251 a 2.750ml | Acima de 2.750ml | Até 399ml | Acima de 399ml |
| 02808708-AMBEV | PEPSI COLA e TWIST | – | 2,06 | – | – | 28,99 | 1,02 | – | 2,63 | 2,70 | 2,17 | 3,40 | 3,45 | 3,82 | 1,61 | – |
| PEPSI X ENERGY | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,66 | – | |
| H2OH!-GUARAH | – | – | – | – | – | – | – | 2,29 | 2,56 | 2,33 | 3,36 | – | – | – | – | |
| TÔNICA ANTÁRTICA | – | – | – | – | – | – | – | – | 2,63 | – | – | – | – | 1,85 | – | |
| DEMAIS MARCAS E SABORES | – | 2,03 | – | 1,08 | 28,99 | 1,02 | – | 2,61 | 2,70 | 2,23 | 3,16 | 3,41 | 3,84 | 1,61 | – | |
| 00904448 – SPAIPA S/A
91235549-VONPAR 72114994-CVI |
COCA COLA, LEMON e ZERO | 1,01 | 1,77 | 1,80 | 1,76 | 28,99 | 2,09 | 2,22 | 2,69 | 2,63 | 2,19 | 4,02 | 3,95 | 4,94 | 1,79 | 1,87 |
| AQUARIUS FRESH | – | – | – | – | 2,16 | – | 2,69 | – | – | – | – | – | ||||
| SCHWEPPES | – | – | – | – | – | 2,44 | – | – | – | 3,47 | – | – | – | 1,94 | – | |
| DEMAIS MARCAS E SABORES | 0,85 | 1,84 | 1,71 | 1.72 | 28,99 | 2,44 | – | 2,53 | 2,56 | 2,79 | 3,32 | 3,46 | 3,38 | 1,65 | ||
| 50221019-PRIMO SCHINCARIOL | TÔNICA SCHIN | – | – | – | – | – | – | – | – | – | – | – | – | 1,61 | – | |
| TODAS AS MARCAS E SABORES | – | – | 1,54 | – | – | 1,06 | 2,01 | 2,07 | 1,84 | – | 2,48 | – | – | 1,40 | – | |
| 76490572-HUGO CINI S/A | CRISTAL CINI LIMÃO | – | – | – | – | – | – | 1,39 | 2,16 | – | – | 2,48 | – | – | – | – |
| DEMAIS MARCAS E SABORES | – | – | – | – | – | – | 1,37 | 2,12 | – | 2,26 | 2,48 | – | – | – | – | |
| 00204820 – ALLSTON BREW | GUARATUBA | – | – | 1,00 | – | – | – | – | 1,05 | – | – | 2,26 | – | – | 1,06 | – |
| 80227374- A R ULIANA & CIA | ULIANA | – | – | 0,73 | – | – | – | – | – | – | – | 2,14 | – | – | – | – |
| 75566612 – BEB RIO BRANCO LT | RIO BRANCO | 0,68 | 0,83 | 0,90 | – | – | – | – | 2,06 | – | – | 2,64 | – | – | – | – |
| 55325989 – IN.COM.BEB.FUNADA | FUNADA | 0,64 | – | 0,90 | – | – | 1,19 | 1,50 | 2,03 | – | 1,99 | 2,51 | – | – | – | – |
| 07417802- CLARO IND COM BEB | FABIANE | 0,73 | – | 0,74 | – | – | – | – | – | – | – | 2,16 | – | – | – | – |
| 03814665 – CO-IND COM BEBIDAS | NATIVA | – | – | 0,75 | – | – | – | – | – | – | – | 1,98 | – | – | – | – |
| 04078533 – IND ALIM NEON LT | NEON | – | – | 0,78 | – | – | – | – | – | – | – | 2,10 | – | – | – | – |
| 75119594- IND COM BEBS VALLE | PARANAENSE | 0,64 | – | 0,73 | – | – | – | 1,50 | 1,88 | – | – | 2,33 | – | – | – | – |
| 79704961 – IND COM BEB GAROTO LT | GAROTO | 0,60 | 1,05 | 0,79 | – | – | 1,25 | – | 2,15 | – | – | 2,58 | – | – | – | – |
| TONY | – | – | – | – | – | – | – | – | – | – | 2,30 | – | – | – | – | |
| SNOW | – | – | – | – | – | – | – | 1,03 | – | – | – | – | – | – | – | |
| KALENA BLACK COLA | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,04 | – | |
| 80002884 – IRMÃOS PAGANI LT | GOLD SCRIN | 0,61 | 0,78 | 0,89 | – | – | – | 1,35 | – | 1,88 | – | 2,64 | – | – | – | – |
| 002546391 – NAIPI IND COM BEB. | NAIPY | – | – | – | – | – | – | – | – | – | – | 2,04 | – | – | – | – |
| 01307936 – NEWAGE IND COM BEB | TÔNICA SUMMER – Todos | – | – | – | – | – | – | – | – | 2,70 | – | – | – | – | – | – |
| TÔNICA. CLUB SODA e CITRUS | – | – | – | – | – | – | 2,00 | – | 2,70 | 3,21 | – | – | – | 1,87 | 1,73 | |
| COLA CAFÉ e XAMEGO | – | – | – | – | – | 1,29 | 1,33 | – | – | – | – | – | 2,71 | 1,73 | 1,45 | |
| CRUZEIRO | – | – | – | – | – | – | – | 2,17 | – | – | 2,72 | – | – | – | – | |
| GALEGUINHA | – | – | – | – | – | – | 2,17 | – | – | 2,72 | – | – | – | – | ||
| CRISTAL AGE e AQUA | – | – | – | – | – | – | – | 2,03 | – | 2,32 | – | – | – | – | – | |
| 07181572- PINHEIRAL IND BEB | XERETA e H2X | – | – | 1,07 | – | – | – | – | 1,39 | – | 1,64 | 1,95 | – | – | – | – |
| 02739326 – REFRIG LIGIANE LT | LIGIANE | 0,63 | 1,02 | 0,79 | – | – | – | – | – | – | – | 2,35 | – | – | – | – |
| JULLY | – | – | – | – | – | – | – | – | – | – | 2,30 | – | – | – | – | |
| 03923876 – WEST PR IND BEB | TYSS | – | – | – | – | – | – | – | 1,33 | – | – | 2,35 | – | – | – | – |
| FRYSS | – | – | – | – | – | – | – | – | – | – | 2,02 | – | – | – | – | |
| 47765888 – VENCETEX BEBIDAS | VENCETEX | 0,72 | 0,89 | 0,95 | – | – | – | 1,21 | 1,80 | – | – | 2,38 | – | – | – | – |
| 54505052- MINALBA ALIM. BEB. | MINALBA | – | – | – | – | – | – | 1,44 | – | – | – | – | – | – | – | – |
| MINALBA SABORES | – | – | – | – | – | 1,13 | – | – | – | – | – | – | – | – | – | |
| 03131613- IND BEB MATTE LEÃO | GREEN TEA SPREE | – | – | – | – | – | – | – | 2,32 | – | 2,59 | – | – | – | – | – |
| GUARANÁ POWER PLUS | – | – | – | – | – | 3,80 | – | – | – | – | – | – | – | – | – | |
| 89967939 – FANTE IND BEBIDAS | DUSHY FEST e DIAMANT | – | – | – | – | – | – | – | 11,36 | 16,50 | – | – | – | – | – | – |
| 90049156 – COOP VIN GARIBALDI | GOTAS DE CRISTAL | – | – | – | – | – | – | – | 6,57 | – | – | – | – | – | – | – |
| GOTAS DE CRISTAL – Versão | – | – | – | – | – | – | – | 9,72 | – | – | – | – | – | – | – | |
| 03485089 – INBEB – IND BEBIDAS | SPOLLER e BOLEBA | – | – | 0,84 | – | – | – | – | – | – | – | 2,32 | – | – | 1,29 | – |
| SAO JOSÉ | – | – | 0,84 | – | – | – | – | – | – | – | 2,17 | – | – | – | – | |
| REFREE | – | – | – | – | – | – | – | – | – | – | 2,02 | – | – | – | – | |
| 05234988 – D’FONTE IND.COM.BEB | D’FONTE | – | – | – | – | – | – | – | – | – | – | 2,01 | – | – | – | – |
| 82206004 – INAB IND.NAC.BEB LT | COLONIA – TODOS SABORES | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,29 | – |
| 45426798 – CERVEJARIA BELCO | BELCO-Todas Marcas e Sabores | – | – | – | – | – | 1,15 | 1,30 | – | – | 1,93 | 2,36 | – | – | 1,29 | – |
| 08609402 – CAMACHO E VIEIRA LT | OURO VERDE | 0,71 | 1,13 | 1,00 | – | – | 1,36 | – | 1,94 | – | 2,00 | 2,47 | – | – | – | – |
| 97318943 – ÁGUAS M. SARANDI | SARANDI | – | – | 1,29 | – | – | – | – | 1,80 | – | 1,86 | 2,53 | – | – | 1,09 | – |
| TAMPY COLA | – | – | 0,88 | – | – | – | – | 1,84 | – | 1,69 | 2,08 | – | – | 1,25 | – | |
| 78517596 – IND. MATE LARANJEIRAS | XIMA OXIGEN | – | – | – | – | – | – | 2,12 | 2,27 | – | 3,45 | – | – | – | – | – |
| XIMA OXIGEN TOSTADO | – | – | – | – | – | – | 2,27 | 2,42 | – | 3,59 | – | – | – | – | – | |
| 73676231 – EM. A. M. CRISTAL | MAX WILHELM | – | – | – | – | – | 1,39 | 1,56 | 1,92 | 1,84 | 2,29 | 2,49 | – | – | – | – |
| 56036312 – CERV. KRILL LT | KRILL e MANTOVANI | – | – | 0,69 | – | – | – | 1,15 | – | – | – | 2,30 | – | – | 1,23 | – |
| 90999392 – MONTE CARLO BEB | BONANZA | – | – | – | – | – | – | – | 1,63 | – | – | 2,28 | – | – | – | – |
| 72459878 – REFRIX ENV.BEBIDAS | XERETA | – | – | 1,15 | – | – | – | 2,30 | – | – | 1,23 | – | ||||
| KARETA – BAIXA CALORIA | – | – | – | – | – | – | – | – | – | – | 1,98 | – | – | – | – | |
| 04934085 – CERPA CERVEJARIA | CERPA | – | 0,83 | – | – | – | – | – | – | – | – | 2,28 | – | – | 1,23 | – |
| 05465390 – C.B.R. IND BRAS REF | DOLLY- Todos os Sabores | – | – | – | – | – | – | 1,35 | – | – | – | 2,29 | – | – | – | – |
| 58150037 -COMEXIM LTDA | JAH! FRESH – Todos os Sabores | – | – | – | – | – | – | 1,86 | 1,86 | – | 2,24 | – | – | – | 1,66 | – |
| 46923090 – WORLDBEV IND. COM. | LECKER – Todos os Sabores | – | – | – | – | – | – | – | – | – | – | 1,99 | – | – | 1,28 | – |
| 78038128 – LEYROZ DE CAXIAS | IT- Todos os Sabores | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,23 | – |
| 01731172 – BEBIDAS GRASSI | CAPRICHO e CAPRI COLA | – | – | – | – | – | – | – | – | – | – | 2,19 | – | – | – | – |
| 10656672 – REFRIKO IND. COM. BEB | REFRIKO, REFREE e ICE COLA | – | – | – | – | – | 0.80 | – | 1,06 | – | – | 2,02 | – | 2,71 | 1,06 | – |
| 05355352 – ICBC IND. COM. BEB. | CONQUISTA | – | – | 0,84 | – | – | 1,25 | – | 1,64 | – | – | 2,34 | – | – | – | – |
| 46842394 – CASA Dl CONTI LT | Todas Marcas e Sabores | – | – | 0,83 | – | – | – | – | 1,06 | – | – | 2,03 | – | 2,41 | 1,06 | – |
| 80936685 – ÁGUA DA SERRA BEB | Todas Marcas e Sabores | 0,83 | – | 1,01 | – | – | – | – | 1,89 | 1,84 | – | 2,35 | – | – | – | – |
| 44367522 – CERVEJARIA MALTA LT | TROPICOLA e CRISTALINA | – | – | 0,84 | – | – | – | – | 1,06 | 1,50 | – | 2,35 | – | – | 1,22 | – |
| 03408722-101 DO BRASIL | KIENEN SABORES | – | – | – | – | – | 0,83 | – | 1,10 | 1,84 | – | 1,96 | – | 2,50 | – | – |
| KIENEN COLA | – | – | – | – | – | 0,89 | – | 1,17 | 1,89 | – | 2,07 | 2,72 | – | – | – | |
| 78323051 – ALIBRAS ALIM BRAS LTDA | QUIPO | – | – | 1,01 | – | – | 0,90 | – | 1,06 | 1,91 | 2,18 | 2,35 | – | – | – | |
| 76492305 – EMP. ÁGUAS OURO FINO | OURO FINO – BAIXA CALORIA | – | – | – | 1,86 | – | 2,10 | – | – | – | – | – | ||||
| 08929429 – IND. BEBIDAS CELINA LTDA | CELINA – Todos os Sabores | – | – | – | – | – | – | – | – | – | – | 2,14 | – | – | – | – |
| FLYCEL BAIXA CALORIA – | – | – | – | – | – | – | – | – | – | – | 1,96 | – | – | – | – | |
| CELININHA – Todos os Sabores | – | – | – | – | – | 1,03 | – | – | – | – | – | – | – | – | – | |
| FLYCEL KIDS BAIXA CALORIA | – | – | – | – | – | 1,03 | – | – | – | – | – | – | – | – | – | |
| SODA CELINA | – | – | – | – | – | – | – | 1,07 | – | – | 1,96 | – | – | – | – | |
| OUTROS | 1,25 | 1,65 | 1,82 | 2,08 | 35,02 | 2,71 | 2,93 | 3,25 | 3,79 | 4,01 | 4,28 | 4,44 | 5,10 | 2,18 | 2,73 | |
| TODAS AS MARCAS REGIONAIS DE BAIXA CALORIAS | 1,09 | 2,06 | 1,98 | 1,89 | 28,99 | 2,44 | 2,28 | 2,74 | 2,71 | 3,59 | 4,08 | 4,34 | 4,69 | 1,98 | 1,87 | |
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
4 – O sujeito passive* por substituição devera observar os valores indicados para as marcas comercializadas, independente do CNPJ básico e do Nome do Fabricante.
NORMA DE PROCEDIMENTO FISCAL Nº 058/2012 – ANEXO II – TABELA 2
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ENERGÉTICOS
VIGÊNCIA: 01/07/2012 A 30/09/2012
| CNPJ Básico e NOME DO FABRICANTE | ENERGÉTICOS | EMBALAGENS DESCARTÁVEIS | |||||||||||||
| VIDRO. PET ePP | LATA | ||||||||||||||
| Até 10 ml | De11 a 20 ml | De21 a 50 ml | De51 a 150 ml | De151 a 300 ml | De 301 a 500ml | De 501 a 900ml | De 901 ml a 1300ml | Acima de 1300ml | Até 150ml | De 151ml a 250ml | De 251 ml a 300ml | De 301 ml a 400ml | Acima De 400ml | ||
| 49629777 – IND. TATUZINHO | ATOMIC | – | – | – | – | – | – | – | – | – | – | – | 4,90 | – | – |
| 03968536 – HORIZONTE DISTRIB. | BADBOY POWER DRINK | – | – | – | – | – | – | – | – | 13,17 | – | 5,47 | 5,47 | – | – |
| TSUNAMI ENERGY DRINK | – | – | – | – | – | – | – | – | 13,17 | – | – | – | – | – | |
| 00904448 – SPAIPA S/A | BURN | – | – | – | – | 5,65 | – | – | 7,10 | – | – | 5,84 | 5,84 | – | 7,61 |
| GLADIATOR | – | – | – | – | – | – | – | – | – | – | 4,94 | 4,94 | – | 6,75 | |
| 04175027-GLOBALBEV | EXTRA POWER | – | – | – | – | – | – | – | 8,07 | 12,04 | – | 5,41 | 4,62 | 4,23 | 6,05 |
| FLYING HORSE | – | – | – | – | – | – | – | 6,07 | 12,04 | – | 5,87 | 4,34 | 4,87 | 6,34 | |
| MARATHON | – | – | – | – | – | 3,01 | – | – | – | – | – | – | – | – | |
| MONSTER | – | – | – | – | 3,23 | – | – | – | – | – | – | – | – | 7,00 | |
| ON LINE | – | – | – | – | – | – | – | – | – | – | 5,89 | 3,81 | – | – | |
| 10936845 – NINJA IND. COM LT | NINJA POWER e BIG | – | – | – | 2,60 | 3,38 | – | – | 8,07 | 8,94 | – | 4,23 | 3,81 | – | – |
| NINJA GUARANÁ | 1,04 | 1,35 | 2,08 | – | – | – | – | – | – | – | – | – | – | – | |
| 02946761 – RED BULL BRASIL | RED BULL | – | – | – | – | – | – | – | – | – | – | 6,78 | – | 8,23 | 9,01 |
| 01307936-NEWAGE IND COM | HIGH ENERGY | – | – | – | – | – | – | – | – | 25,33 | – | 4,28 | – | – | – |
| 220v | – | – | – | – | – | – | – | 8,07 | 14,19 | – | 4,27 | 4,27 | – | 6,05 | |
| 06296011 – ALFLASH DIST.BEB. | FLASH POWER | – | – | – | – | – | – | – | – | – | – | – | 5,64 | 6,26 | – |
| 54505052 – MINALBA ALIM.BEB. | NIGTH POWER INDAIA | – | – | – | – | 5,41 | – | – | – | – | – | 5,31 | – | – | – |
| NIGHT POWER REGULAR | – | – | – | – | – | – | – | – | – | – | – | 3,81 | – | – | |
| 08196490 – ENERGIA COM. ENERG. | SPEED UP | – | – | – | – | – | – | – | – | – | – | 4,25 | 4,25 | – | 6,05 |
| HIFLY | – | – | – | – | – | – | – | 6,07 | – | – | – | – | – | – | |
| 78328051 – ALIBRAS ALIM. BRAS. LT | CRAZY COW | – | – | – | – | 3,62 | 4,18 | – | 6,07 | 10,20 | – | – | – | – | – |
| RED CLUB | – | – | – | – | 2,46 | – | 6.07 | 8,26 | – | – | – | – | – | ||
| 79704961 – IND. COM. BEB. GAROTO | ENERGY DRINK RABBIT 40 | – | – | – | – | 2,46 | – | 6,92 | – | 14,03 | – | – | – | – | – |
| 05193785 – BLUE BEV. EVASAD. | BLUE ENERGY XTREME | – | – | – | – | – | – | – | 6,07 | – | – | 4,23 | 3,81 | – | – |
| NITRO ENERGY DRINK | – | – | – | – | – | – | – | – | – | – | 4,23 | 3,81 | – | – | |
| VIBE ENERGY DRINK | – | – | – | – | 2,57 | – | – | 6,07 | 8,26 | – | 4,23 | 3,81 | – | – | |
| 09004633 – CUETO IMP E EXP | VIPER DO BRASIL | – | – | – | – | – | – | – | – | – | – | 4,36 | – | – | – |
| 02295093 – IND.MESSIATO BEB. | F15 ENERGY DRINK | – | – | – | – | – | – | – | 6,07 | – | – | 4,36 | – | – | – |
| 03291860 – DRY IND.COM.BEB. | VIBE ENERGY | – | – | – | – | – | 3,01 | – | – | – | – | 4,52 | – | – | – |
| 07968378 – ROCK ART BRASIL LT | SPORTS DRINK | – | – | – | – | – | – | – | – | – | – | – | 4,83 | – | – |
| 10442033 – BUG COM BEBIDAS | BUG ENERGY DRINK | – | – | – | – | – | – | – | – | – | – | 5,37 | – | – | – |
| 29588019 – COMARY IND. BEB. | X-TREME e RED HOT | – | – | – | – | – | – | – | – | – | – | 4,42 | 4,75 | – | 6,05 |
| 62543409 -ULTRAPAN | HP HOT POWER e POWER BULL | – | – | – | – | – | 4,93 | – | 8,07 | – | – | – | 4,27 | 5,08 | – |
| 09657722- FALCON IND COM BEB | FALCON ENERGY DRINK | – | – | – | – | – | 4,07 | – | 8,07 | 8,35 | – | 4,34 | 4,01 | – | – |
| 73410326 – CERV. PETRÓPOLIS | TNT-ENERGY DRINK | – | – | – | – | – | – | – | – | – | – | – | 4,98 | – | – |
| 03408722-101 DO BRASIL INDAL | RED HORSE | – | – | – | – | 2,08 | – | – | 6,07 | 8,26 | – | 4,27 | – | – | – |
| BALI HAI | – | – | – | – | 2,08 | – | – | 6,07 | 8,26 | – | – | – | – | – | |
| BLACK POWER | – | – | – | – | – | – | – | 6.07 | 8,26 | – | – | – | – | – | |
| RED BLACK | – | – | – | – | 2,08 | – | – | 8,07 | 10,13 | – | 4,23 | – | – | – | |
| 58150087 – COMEXIM LTDA | CARBON – Todos Sabores | – | – | – | – | – | – | – | – | – | – | – | 4,13 | – | – |
| 81887135-LABORTANT | K-12 ENERGY DRINK | – | – | – | – | – | 3,16 | – | 8,94 | – | – | – | – | 4,18 | – |
| 46923090 – WORLDBEV IND.COM | FULL BLAST | – | – | – | – | – | – | – | – | – | – | – | – | 4,18 | – |
| 08032776 – ALTERNATIVA COM. | PÂNICO ENERGY DRINK | – | – | – | – | – | – | – | – | – | – | 4,27 | 4,23 | – | – |
| 01731172-BEBIDAS GRASSI | DOPPING e BALY | – | – | – | – | 2,21 | – | 6,51 | 9,06 | 10,13 | – | 4,23 | – | – | – |
| 86552676 – VINHOS RANDON LT | HITS POWER | – | – | – | – | 3,38 | – | – | 8,07 | 8,26 | – | – | – | – | – |
| 10985360 – JPG ING. BEBIDAS ESP. | FUEL ENERGY DRINK | – | – | – | – | – | – | – | 8.07 | – | – | 4,37 | – | – | – |
| 84298900-DISTRIBUIDORA MULLER | STATUS | – | – | – | – | 3,38 | – | – | 8,07 | – | – | – | – | – | – |
| BLACK DRAGON e RED DRAGON | – | – | – | – | – | – | – | – | – | – | 4,23 | – | 4,65 | – | |
| 04656775 – IPANEMA IND. COM. BEB | VNG e MARVADO | – | – | – | 2,08 | 3,38 | – | 6,92 | – | – | – | – | – | – | |
| 72565765 – MULTIDRINK DO BRASIL | FUZZY e POWER DRAW | – | – | – | – | 3,38 | – | – | 8,07 | 10,13 | – | – | – | – | – |
| 82206004-INAB IND. N AC. BEB. | BOMBASTIC | – | – | – | – | – | – | – | – | – | – | – | – | 4,17 | 6,05 |
| 11033665 – SOUTH AMERICAN | ROCKET FUEL | – | – | – | – | – | – | – | – | – | – | – | 4,28 | – | – |
| 75119594 – IND.COM. BEB. VALLE LT | PARANAENSE ENERGY DRINK | – | – | – | – | – | 4,68 | – | – | – | – | – | – | – | – |
| 97318943 – A.M. SARANDI LT | RED REX | – | – | – | – | 2,57 | – | – | – | 12,75 | – | – | – | – | – |
| 08609402 – CAMACHO IND BEB | BLUE MINO ENERGY DRYNK | – | – | – | – | 2,18 | – | 6,59 | – | – | – | – | – | – | – |
| 90586405 – DIST. BEB. CHIAMULERA | ORBIT | – | – | – | – | 2.20 | – | – | 8,07 | – | – | – | – | – | – |
| 10422916 – ENERGIA COM REP LT | EFFECT | – | – | – | – | – | – | – | 8,07 | – | – | – | 4,28 | – | – |
| ECCO | – | – | – | – | 2,63 | – | – | – | – | – | – | 3,81 | – | – | |
| ECCO SHOT | – | – | – | 3,00 | – | – | – | – | – | – | – | – | – | – | |
| 44367522 – CERVEJARIA MALTA LT | NAT POWER | – | – | – | – | – | – | 6,51 | 6,07 | 8,26 | – | – | – | 4,65 | – |
| 05105162 – SOL IND. COM BEBIDAS | VULCANO | – | – | – | – | – | 5,06 | – | 8,01 | 11,64 | – | 4,35 | – | – | – |
| 03923876 – WEST PARANA IND BEB | ENERGETIC XT | – | – | – | – | – | 2,93 | – | 6,07 | – | – | – | – | – | – |
| SIMBSON’S ENERGY DRINKS | – | – | – | – | – | 2,93 | – | 6,07 | – | – | – | – | – | – | |
| 76492305 – EMP. ÁGUAS OURO FINO | INSANO | – | – | – | – | 2,52 | – | – | 7,09 | – | – | 4,56 | – | – | – |
| 02808708-AMBEV | FUSION | – | – | – | – | – | – | – | – | – | – | 5,72 | – | – | – |
| 90999392 – MONTE CARLO INDUSTRIA DE BEBIDAS LTDA | COCKPIT | – | – | – | – | – | 4,07 | – | – | 10,13 | – | – | – | – | – |
| 03929429 – IND BEBIDAS CELINA | MR ROBUST | – | – | – | – | 3,39 | – | – | 8,09 | – | – | – | – | – | – |
| 75761130 – EMP ÁGUA MIN. ITAIPU | BEE POWER | – | – | – | – | 2,08 | – | – | 6,07 | – | – | – | – | – | – |
| 02203606 – CAROFEMA IMP. EXP. LT | XL-ENERGY DRINKS | – | – | – | – | – | – | – | 6,52 | – | – | 4,23 | – | – | – |
| XL-ENERGY DRINKS SUGAR FREE | – | – | – | – | – | – | – | – | – | – | 4,23 | – | – | – | |
| 01046213 – LATCO BEVERAGES LTDA | X FORCE ENERGY DRINK | – | – | – | – | – | – | – | – | – | – | – | – | 4,27 | 4,48 |
| TITAN ENERGY DRINK | – | – | – | – | – | 3,66 | – | 6,91 | 8,80 | – | – | – | – | – | |
| 03485089 – INBEB INDL NORTE PAR. | HIPERTENSÃO | – | – | – | – | 2,08 | – | – | 6,07 | 8,26 | – | – | – | – | – |
| 04204987 – REFRISO REFR. LTDA | UHU ENERGY DRINK | – | – | – | – | – | – | – | 8,12 | 13,20 | – | – | – | – | – |
| 10656672 – REFRIKO IND COM LTDA | INFINITY | – | – | – | – | – | – | – | 6,07 | – | – | – | – | 4,18 | – |
| 72459878 – REFRIX ENV. BEB. LTDA | V-12 BLACK | – | – | – | – | – | – | – | 6,07 | – | – | – | 4,46 | – | – |
| 82636770 – BEBIDAS THOMSEN LTDA | MEGATHOM | – | – | – | – | 2,52 | – | – | 6,07 | – | – | – | – | – | – |
| TRIPLO-X | – | – | – | – | – | – | – | 6,07 | 8,26 | – | – | – | – | – | |
| 58551326 – IND. BEB. PIRASSUNUNGA | RED TIGER | – | – | – | – | – | – | – | 6,07 | – | – | – | – | – | – |
| BALABLUE | – | – | – | – | – | – | – | – | – | – | – | 3,81 | – | – | |
| 83649434 – TERMAS S A DA GUARDA | MORMAII | – | – | – | – | 3,55 | – | – | 7,60 | – | – | – | – | – | – |
| 74036112 – FOREVER LIVING PROD. | FOREVER ACTIVE BOOST – FAB | – | – | – | – | – | – | – | – | – | – | – | 5,25 | – | – |
| 05234933 – D’FONTE IND. BEB. LTDA | FLASH BLUE | – | – | – | – | – | – | – | 6,07 | – | – | – | – | – | – |
| 14887049 – ENERGETICOS DO BRASIL | PLAYBOY ENERGY DRINK | – | – | – | – | – | – | – | – | – | – | 6,02 | – | – | – |
| 02661226 – IND. COM. BEBIDAS | BIG ENERGY | – | – | – | – | 2,08 | – | – | 6,07 | 8,26 | – | – | – | – | – |
| PINHEIRENSE LTDA | POWER STAR | – | – | – | – | 2,08 | – | – | 6,07 | 8,26 | – | – | – | – | – |
| 10271937 – IND. BEB. SOBRADINHO Acrescentado pelo Norma de Procedimento Fiscal n° 079/2012 (DOE de 31.08.2012), efeitos a partir de 01.09.2012. |
ENERGY DRINK DEEP BLUE | – | – | – | – | 2,84 | – | – | 6,07 | 9,25 | – | – | – | – | – |
| GHP | – | – | – | – | 2,34 | – | – | 6,07 | 9,25 | – | – | – | – | – | |
| 01846274 – Estação de Águas Minerais Vale das Araucárias Ltda Acrescentado pelo Norma de Procedimento Fiscal n° 079/2012 (DOE de 31.08.2012), efeitos a partir de 01.09.2012. |
Energético INFINITY | 6,07 | |||||||||||||
| Energético INFINITY | 4,18 | ||||||||||||||
| Energético INFINITY | 3,50 | ||||||||||||||
| Energético INFINITY | 10,00 | ||||||||||||||
| 09657722 – Falcon do Brasil Ind. Com. Bebidas Ltda Acrescentado pelo Norma de Procedimento Fiscal n° 079/2012 (DOE de 31.08.2012), efeitos a partir de 01.09.2012. |
Energético FALCON ENERGY DRINK | 2,81 | |||||||||||||
| 05558134 – Juxx Com. De Bebidas Imp. Acrescentado pelo Norma de Procedimento Fiscal n° 079/2012 (DOE de 31.08.2012), efeitos a partir de 01.09.2012. |
Energético PLAY TRONIC ENERGY | 3,99 | |||||||||||||
| 10656672 – Refriko Ind. Com. De Bebidas Ltda Acrescentado pelo Norma de Procedimento Fiscal n° 079/2012 (DOE de 31.08.2012), efeitos a partir de 01.09.2012. |
Energético FURIOSO | 8,26 | |||||||||||||
| 01731172 – Bebidas Grassi do Brasil Ltda Acrescentado pelo Norma de Procedimento Fiscal n° 079/2012 (DOE de 31.08.2012), efeitos a partir de 01.09.2012. |
Energético BALY | 9,02 | |||||||||||||
| Energético DOPPING | 8,26 | ||||||||||||||
| Energético BALY | 6,94 | ||||||||||||||
| Energético DOPPING | 6,07 | ||||||||||||||
| OUTROS | 1,22 | 1,53 | 2,55 | 3,06 | 7,25 | 9,09 | 10,91 | 12,17 | 15,21 | 6,35 | 9,09 | 9,52 | 10,05 | 10,93 | |
NORMA DE PROCEDIMENTO FISCAL Nº 058/2012 – ANEXO II – TABELA 3
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ISOTÔNICOS
VIGÊNCIA: 01/07/2012 A 30/09/2012
| 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 | 2,09 | 3.08 | 3,64 | 4,87 |
| 04175027-GLOBALBEV | MARATHON | – | 2,65 | – | – |
| 62548409-ULTRAPAN | ENERGIL SPORT | – | 2.69 | – | – |
| 97318943 – ÁGUAS M. SARANDI | SARANDI CITRUS | – | 1,51 | – | 2,32 |
| 00904448 – SPAIPA S/A | i9 | – | 2,83 | 2,81 | – |
| POWERADE | – | 3,10 | 3,18 | – | |
| 01307936-NEWAGE IND COM | TAEQ | – | 3,16 | – | – |
| 58150087COMEXIM LTDA | ATHLETICA-Todos os Sabores | – | – | 2,41 | – |
| 45426798 – INBEB CIA NAC BEB NOB | SANTU CÔCO | – | 2,53 | – | – |
| 10271937 – IND. BEB. SOBRADINHO | OP ONE – Todos os Sabores | – | 2,03 | – | – |
| OUTROS | 2,51 | 3,35 | 5,46 | 6,55 | |
Notas:
1 -Valores. expressos em Reais por unidade.
2-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 Nº 058/2012 – ANEXO III
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ÁGUA MINERAL
VIGÊNCIA: 01/07/2012 A 30/09/2012
| ÁGUA MINERAL | EMBALAGENS RETORNÁVEIS | EMBALAGENS DESCARTÁVEIS | |||||||||||||||||
| PETePP | COPO | VIDRO | |||||||||||||||||
| CNPJ Básico e NOME DO FABRICANTE | MARCAS E SABORES | Vidro Até 599ml | Garrafão Até 12 Litros | Até 350ml | De 351 a 700ml | De701 a 1750ml | DE 1751 a 2500ml | De 2501 a 6000ml | Acima de 6001ml | Até 250ml | De 251 a 500ml | Até 500ml | |||||||
| Sem Gás | Com Gás | Sem Gás | Sem Gás | Com Gas | Sem Gás | Com Gas | Sem Gás | Com Gas | Sem Gas | Com Gas | SemGas | SemGas | Sem Gas | Sem Gas | Sem Gas | Com Gas | |||
| 33062464-NESTLE WATERS BRASIL | AQUAREL | – | – | – | – | – | 1,25 | – | 1,86 | – | – | – | 7,92 | – | – | – | – | – | |
| PETROPOLIS | – | – | – | – | – | 1,03 | – | 1,67 | – | – | – | – | – | – | – | – | – | ||
| SÃO LOURENÇO | – | – | – | 1,11 | – | – | 1,77 | 2,06 | – | – | – | – | – | – | – | – | – | ||
| NESTLE PUREZA VITAL | – | – | 6,13 | 0,91 | 1,03 | 1,25 | 1,38 | 1,78 | 1,62 | – | – | 4,90 | – | – | – | – | – | ||
| 09285874-ASBBEB. ALIM. | SANTA BÁRBARA | – | – | 6,13 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
| 00904448-SPAIPA S/A | AQUARIU’S | – | – | – | – | – | 1,72 | – | 2,17 | – | – | – | – | – | – | – | – | – | |
| VITTALEV e VITT. SPORT | – | – | – | – | – | 1,26 | 1,31 | 1,75 | 1,79 | – | – | 5,67 | – | 0,72 | 0,78 | – | – | ||
| CRYSTAL VITTALEV | – | – | – | – | – | 1,26 | 1,31 | 1,75 | 1,79 | – | – | 5,67 | – | 0,72 | 0,78 | – | – | ||
| CRYSTAL e CRYSTAL SPORT | – | – | – | – | – | 1,26 | 1,31 | 1,75 | 1,79 | – | – | 5,67 | – | 0,72 | 0,78 | – | – | ||
| 80312358-AG, MIN. ATIVA | AQUATIVA | – | – | 5,04 | – | – | 0,89 | 1,12 | 1,39 | – | – | – | 4,83 | – | 0,43 | – | – | – | |
| 4895649-AG MIN.NATURALE | CLARI | – | – | 4,71 | 0,72 | 0,79 | 0,91 | 1,04 | 1,29 | 1,36 | – | – | 4,47 | 4,92 | 0,39 | 0,52 | – | – | |
| 76490572-HUGO CINI S/A | CINI SODA CRISTAL | – | – | – | – | – | 1,17 | 1,31 | – | – | – | 1,71 | – | – | – | – | – | – | |
| 78439353-AG.MIN. ROLANDIA | D’FONTE | – | – | 5,35 | – | – | 1,03 | 1,23 | – | – | 1,70 | 1,83 | 5,24 | – | 0,36 | 0,52 | – | – | |
| 6218666-BAGGIO & BAGGIO | FONT LIFE | – | – | – | – | – | 1,13 | 1,20 | 1,52 | – | – | – | – | – | – | – | – | – | |
| 1846274-E.A.M.VALE ARAUC. | FONTANA ORO | – | – | 5,84 | 0,83 | 1,00 | 0,99 | 1,11 | 1,39 | 1,66 | – | – | 4,77 | – | 0,37 | 0,41 | – | – | |
| 2808708-CIA BEB.AM.-AMBEV | FRATELLI VITA | – | – | – | – | – | 1,38 | – | – | – | – | – | – | – | – | – | – | – | |
| 75761130-EMP.AG,MIN.ITAIPU | ITAIPU | – | – | 5,84 | – | – | 1,12 | 1,22 | 1,38 | 1,66 | – | – | 4,77 | 4,55 | 0,37 | 0,42 | – | – | |
| 8 0 520042-RIBAS MINERAÇÃO | ITAY | – | – | 5,32 | – | – | 0,90 | – | 1,35 | – | – | – | 4,44 | – | 0,34 | 0,41 | – | – | |
| 5442765-CIAL ALIMENTOS PS | MACERATTI | – | – | 6,13 | 0,91 | 1,03 | 1,23 | 1,38 | 1,58 | – | – | 1,98 | 4,78 | – | 0,59 | 0,77 | – | – | |
| 54505052-MINALBA AL. BEBIDAS | MINALBA | – | – | – | 1,04 | 1,19 | 1,24 | 1,30 | 1,41 | 1,69 | 2,32 | 2,39 | 6,19 | 9,44 | 0,36 | – | – | – | |
| MINALBA PREMIUM | – | – | 2,43 | 2,43 | – | – | – | – | – | – | – | – | – | – | – | – | |||
| 76492305 – EMPRESA DE ÁGUA OURO FINO | OURO FINO-OURO | 1,35 | 1,56 | 6,80 | 1,18 | 1,28 | 1,40 | 1,47 | 1,82 | – | – | 2,39 | 6,05 | – | 0,65 | 0,68 | 2,41 | 2,54 | |
| OUROFINO-PLUS | – | – | – | – | – | 1,43 | – | – | – | – | – | – | – | – | – | – | – | ||
| OURO FIHO-REDS BLUE e FITNESS | – | – | – | 1,32 | 1,38 | 1,46 | – | – | – | – | – | 6,19 | – | – | – | – | – | ||
| 1310808-MIN.AG. RAINHA | SAFIRA. CRISTAL CINI e ACQUA BONNA | – | – | – | 0,89 | 1,00 | 1,09 | 1,18 | 1,39 | 1,51 | – | – | 4,79 | – | 0,37 | 0,37 | – | – | |
| 50221019-PRIMO SCHINCARIOL | SCHINCARIOL e FYS | – | – | – | 0,96 | 0,96 | 1,09 | 1,17 | 1,75 | 1,86 | – | – | 5,24 | – | – | – | 1,30 | 1,41 | |
| 17442351 -AG.DE SALVADOR | SOFT | – | – | – | – | – | 1,15 | – | – | – | 1,52 | – | 5,86 | – | – | – | – | – | |
| 76593409-AG.MIN.TIMBU | TIMBU, MERCADORAMA e BIG | – | – | 4,55 | – | – | 1,09 | 1,25 | 1,53 | – | – | – | 4,84 | – | 0,53 | 0,68 | – | – | |
| 04440463-A,M.PEDRA BRANCA | FONTANELLA | – | – | 4,86 | – | – | 1,10 | 1,23 | – | – | – | – | – | – | – | – | – | – | |
| 79704961 -IN COM BEB.GAROTO | GAROTO | – | – | – | – | – | 1,06 | 1,16 | 1,31 | – | – | 1,71 | 5,21 | – | 0,34 | – | – | – | |
| 03923876-WEST PR IND BEB | TYSS | – | – | – | – | – | – | 1,18 | – | – | – | – | – | – | – | – | – | – | |
| 09122127-AGUA MG EXPLORA£AO LTDA | FONTANA DI FAHDO | – | – | – | – | – | 1,00 | 1,12 | 1,39 | 1,61 | – | – | 4,82 | – | 0,42 | – | – | – | |
| FONTANA DI FAHDO SPORT | – | – | – | – | – | 1,25 | – | – | – | – | – | – | – | – | – | – | – | ||
| 97318943-ÁGUAS M. SARANDI | SARANDI | – | – | – | 0,89 | 0,94 | 1,19 | 1,33 | 1,85 | 2,09 | 1,88 | 2,79 | 3,86 | – | 0,54 | – | 1,23 | 1,23 | |
| FLORESTA, NACIONAL, EASY e BIG | – | – | – | – | – | 0,90 | 1,03 | 1,28 | – | – | 1,72 | 3,86 | – | – | – | – | – | ||
| 73676231-EM.A.M.CRISTAL | MAX MINERAL | – | – | – | – | – | 1,16 | 1,24 | 1,61 | 1,67 | – | – | 5,30 | – | – | – | – | – | |
| 03485089-INBEB-INDAL NORTE | COLIN A SPOLLER | – | – | – | – | – | 1,12 | 1,23 | – | – | – | – | – | – | – | – | – | – | |
| 04879012-E.A.PE SERRA LT | SERRA DA GRACIOSA | – | – | 5,38 | 1,04 | 1,17 | 1,12 | 1,23 | – | – | 1,70 | 2,14 | 4,89 | – | 0,46 | – | – | – | |
| 04656775-IPANEMA | VIA NATURAL | – | – | – | 1,04 | 1,17 | 1,12 | 1,23 | 1,51 | 1,67 | – | – | – | – | 0,48 | 0,62 | – | – | |
| 90999392-MONTE CARLO | BONANZA | – | – | – | – | – | 1,15 | 1,27 | – | – | 1,68 | 1,79 | – | – | – | – | – | – | |
| 55929772-A,M. SANTA INÊS | SANTA INÊS | – | – | – | 0,84 | 0,90 | 1,02 | 1,10 | 1,44 | – | 1,41 | – | – | 5,33 | 0,43 | 0,54 | – | – | |
| 09460730-HIDROMINERAL | ATTIVA | – | – | – | 0,81 | 0,86 | 1,02 | 1,14 | 1,32 | – | – | – | 5,03 | – | 0,36 | – | – | – | |
| 04592210-DIJKSTRAA.M. | ROYAL FIT | – | – | 4,55 | 0,72 | 0,82 | 1,12 | 1,23 | 1,28 | 1,36 | – | – | 4,44 | – | – | – | – | – | |
| 58150087-COMEXIM LTDA | JAH! FRESH – Todos os Sabores | – | – | – | 1,57 | – | 1,57 | – | 1,80 | – | – | – | – | – | – | 1,23 | – | – | |
| ACQUISSIMA – Todos os Tipos | – | – | – | 0,95 | 1,03 | 1,06 | 1,17 | 1,62 | 1,76 | – | – | – | – | – | 0,73 | – | – | ||
| VERMONT – Todos os Tipos | – | – | – | 1,57 | – | 1,57 | – | 1,80 | – | – | – | – | – | – | – | – | – | ||
| 05941103-A.M. JORDÃO | MAYN | – | – | – | 0,73 | 0,78 | 0,93 | 1,05 | 1,38 | 1,40 | – | – | 5,24 | 5,96 | 0,39 | – | – | – | |
| 07464045-IN.A.M. TREZA TILIAS | TREZE TÍLIAS | – | – | – | – | – | 0,89 | 1,03 | 1,28 | 1,36 | – | – | 3,36 | 4,55 | 0,35 | – | – | – | |
| 04369102-VITALE PART. EMPR. | CRISTAL CINI | – | – | – | 0,72 | 0,78 | 0,89 | 1,03 | 1,28 | 1,36 | – | – | 3,86 | – | 0,35 | 0,37 | – | – | |
| ACQUA BONNA | – | – | – | 0,72 | 0,78 | 0,89 | 1,03 | 1,28 | 1,36 | – | – | 3,86 | – | 0,35 | 0,37 | – | – | ||
| PURIS | – | – | – | – | – | 0,89 | 1,03 | 1,28 | 1,36 | – | – | 3,86 | 4.55 | 0,35 | – | – | – | ||
| 13374270-SUL BRASILEIRA DIST. ÁGUA LTDA | CRISTAL SAFIRA | – | – | – | 0,72 | 0,78 | 0,89 | 1,03 | 1,28 | 1,36 | – | – | 3,36 | – | 0,35 | 0,37 | – | – | |
| GAROTO | – | – | – | 0,72 | 0,78 | 0,89 | 1,03 | 1,28 | 1,36 | – | – | 3,86 | – | 0,35 | 0,37 | – | – | ||
| ACQUA BONNA | – | – | – | 0,72 | 0,78 | 0,89 | 1,03 | 1,28 | 1,36 | – | – | 3,36 | 4,67 | 0,35 | 0,37 | – | – | ||
| 07076379-A,M. HAVAI LTDA | HAVAÍ | – | – | – | – | – | 1,13 | 1,23 | 1,56 | 1,63 | – | – | 4,96 | 6,13 | 0,45 | 0,56 | – | – | |
| 44367522 – CERVEJARIA MALTA LT | CLUB SODA | – | – | – | – | – | – | 1,23 | – | – | – | – | – | – | – | – | – | – | |
| 83560763 – A.M.SANTA CATARINA | SANTA CATARINA | 1,66 | 1,66 | 8,05 | – | – | 1,39 | 1,51 | 2,20 | 2,36 | – | – | 4,62 | 7,94 | 0,82 | – | – | – | |
| 06319786 – A.M. VALE ENCANTADO | VALE ENCANTADO | – | – | 4,55 | – | – | – | – | – | – | – | – | 3,85 | 7,22 | – | – | – | – | |
| 04574643 – E.A.M. MILAGRE LT | MILAGRE | – | – | 4,55 | – | – | 0,92 | – | 1,53 | – | – | – | 4,67 | 4,92 | – | – | – | – | |
| 83649434 – TERMAS S A DA GUARDA | MORMAII | – | – | – | – | – | 1,04 | 1,15 | 1,89 | 2,05 | – | – | – | – | 0,42 | – | – | – | |
| 05234988 – D’FONTE IND. BEB. LTDA | D’FONTE | – | – | – | – | – | – | – | 1,28 | 1,36 | – | – | – | – | – | – | – | – | |
| 04383480 – TEODORO EMP. MIN. LT. | CRISTALE | – | – | – | – | – | 0,96 | 1,07 | – | – | – | – | – | – | – | – | – | – | |
| 10271937 – IND. BEB. SOBRADINHO | SFERRIÊ | – | – | – | 0,72 | 0,78 | 0,89 | 1,03 | 1,46 | 1,69 | – | – | – | – | 0,35 | – | – | – | |
| SFERRIÊ PREMIUM | – | – | – | – | – | 1,14 | 1,25 | – | – | – | – | – | – | – | – | – | – | ||
| OUTRAS – DEMAIS MARCAS | 1,59 | 1,76 | 7,25 | 1,35 | 1,47 | 2,11 | 2,23 | 2,19 | 2,41 | 2,96 | 3,28 | 7,70 | 10,18 | 0,70 | 0,82 | 2,70 | 2,94 | ||
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 Home do Fabricante.