DOE de 06/04/2015
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. 13.558.859-8, 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. 13.558.859-8 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 abril de 2015 até 30 de setembro de 2015, 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. 25/2015”.
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 abril de 2015.
COORDENAÇÃO DA RECEITA DO ESTADO, Curitiba, 30 de março de 2015.
JOSÉ APARECIDO VALENCIO DA SILVA,
Diretor
ANEXO I
NORMA DE PROCEDIMENTO FISCAL Nº 25/2015 VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJAS VIGÊNCIA: 01.04.2015 A 30.09.2015
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 331ml a 450ml | De 451ml a 650ml | De 651ml a 1000ml | Acima de 1000ml | Até 360ml | De 361ml a 660ml | Acima 660ml | Até 300ml | De 301ml a 349ml | De 350ml a 450ml | Acima 450ml | Barril KEG – Até 5L | Litro | |||
07.526.557 – AMBEV S/A | Antarctica Malzbier | – | 2,94 | – | – | – | – | 6,65 | – | – | – | – | – | – | – | – |
Antarctica Pilsen | – | 3,76 | – | 7,26 | – | 2,20 | 4,81 | 6,78 | – | – | 2,08 | 2,54 | – | 18,82 | – | |
Antarctica Sub-Zero | – | – | – | – | – | – | 4,07 | 5,01 | 1,78 | – | 1,88 | 2,45 | – | – | – | |
Antarctica Pilsen Extra Cristal | – | 3,66 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Bohemia Pilsen | – | 3,24 | – | 10,07 | – | – | 7,71 | 6,42 | – | – | 2,59 | – | – | – | – | |
Bohemia Confraria, Weiss e Confraria | 7,36 | 7,97 | 10,61 | – | – | – | – | – | – | – | – | – | – | 20,70 | – | |
Bohemia Escura | – | 4,38 | 10,28 | – | – | – | 7,80 | – | – | – | 2,67 | – | – | – | – | |
Brahma Chopp | 2,47 | 2,89 | – | 6,16 | – | 1,90 | 5,50 | 5,81 | 1,85 | – | 2,29 | 2,91 | – | 18,82 | – | |
Brahma Chopp Zero | 2,57 | 3,17 | – | – | – | 1,96 | 5,78 | – | – | – | 2,57 | – | – | – | – | |
Brahma Chopp Lata 550ml | – | – | – | – | – | – | – | – | – | – | – | 3,19 | – | – | – | |
Brahma Chopp Garrafa Alum 473ml | – | – | – | – | – | – | – | – | – | – | – | 7,01 | – | – | – | |
Brahma Extra | – | 3,40 | – | – | – | – | 6,98 | – | – | – | 2,63 | – | – | – | – | |
Brahma Malzbier | – | 3,39 | – | – | – | – | 7,17 | – | – | – | 2,60 | – | – | – | – | |
Budweiser | – | 3,43 | – | – | – | – | 7,58 | 7,53 | – | – | 2,69 | – | – | – | – | |
Budweiser Garrafa Alum 473ml | – | – | – | – | – | – | – | – | – | – | – | 9,31 | – | – | – | |
Caracu | – | 3,19 | – | – | – | – | – | – | – | – | 2,67 | – | – | – | – | |
Franziskaner – Todos os Tipos | – | – | 14,71 | – | – | – | – | – | – | – | – | – | – | – | – | |
Hoegaarden | 10,35 | – | – | 19,81 | – | – | – | – | – | – | – | – | – | – | – | |
Kronenbier | – | 3,53 | – | – | – | – | – | – | – | – | 2,49 | – | – | – | – | |
Leffe | 11,66 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Líber | – | 3,21 | – | – | – | – | – | – | – | – | 2,46 | – | – | – | – | |
Norteña | – | – | – | 12,03 | – | – | – | – | – | – | – | – | – | – | – | |
Original | – | – | 6,69 | – | – | – | 7,60 | – | – | – | – | – | – | – | – | |
Patagônia | – | – | – | 15,01 | – | – | – | – | – | – | – | – | – | – | – | |
Polar Export | – | 3,17 | – | – | – | – | 4,82 | – | – | – | 2,06 | – | – | – | – | |
Quilmes | – | – | – | 12,03 | – | – | – | – | – | – | – | – | – | – | – | |
Serramalte | – | – | – | – | – | – | 7,83 | – | – | – | – | – | – | – | – | |
Skol Beats | 3,45 | – | – | – | – | – | – | – | 2,87 | – | – | – | – | – | – | |
Skol Beats Extreme Long Neck | 3,81 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Skol Pilsen | 2,03 | 2,98 | 3,83 | 6,23 | – | 1,92 | 5,47 | 5,65 | 1,83 | – | 2,22 | 2,85 | – | 18,82 | – | |
Skol Pilsen Lata 550ml | – | – | – | – | – | – | – | – | – | – | – | 3,20 | – | – | – | |
Skol Pilsen Garrafa Alum 473ml | – | – | – | – | – | – | – | – | – | – | – | 7,01 | – | – | – | |
Skol 360 | – | – | – | – | – | – | 5,01 | 6,23 | 1,80 | – | 2,23 | 2,83 | – | – | – | |
Stella Artois | 3,57 | – | – | 11,86 | – | – | – | – | 2,84 | – | – | – | – | 18,82 | – | |
Corona | 4.99 | |||||||||||||||
CervejaBOHEMIA BELA ROSA | 5,76 | 9,90 | ||||||||||||||
CervejaBOHEMIA CAA YARI . | 5,76 | 9,90 | ||||||||||||||
CervejaBOHEMIA JABUTIPA | 5,76 | |||||||||||||||
Cerveja BOHEMIA IMPERIAL | – | 12,00 | – | – | – | – | – | – | – | – | – | – | – | – | ||
19900000 – CERVEJARIAS KAISER BRASIL S/A | Bavaria Pilsen | 1,37 | – | – | – | – | – | 3,66 | – | – | – | 1,63 | 1,95 | – | – | – |
Bavária Premium | – | 3,45 | – | – | – | – | 5,04 | – | – | – | 2,18 | – | – | – | – | |
Bavária Sem Alcool | – | – | – | – | – | – | – | – | – | – | 2,32 | – | – | – | – | |
Dos Equis | – | 7,46 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Heineken | 2,33 | 3,60 | 6,61 | – | – | – | 7,54 | – | – | – | 2,67 | – | 54,82 | 18,82 | – | |
Kaiser Bock | – | 3,66 | – | – | – | – | – | – | – | – | 2,75 | – | – | – | – | |
Kaiser Gold | – | 3,62 | – | – | – | – | 7,72 | – | – | – | 1,69 | – | – | – | – | |
Kaiser Pilsen | 1,68 | – | – | 7,54 | 35,59 | – | 4,73 | 5,34 | – | – | 1,87 | 2,37 | 36,60 | 14,67 | – | |
Kaiser Radler | 1,99 | 2,43 | – | – | – | – | – | – | – | – | 2,08 | – | – | – | – | |
Santa Cerva Pilsen | – | – | – | – | – | – | 4,08 | – | – | – | – | – | – | – | – | |
Sol Pilsen | 1,56 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Sol Premium Beer | 3,54 | 3,74 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Sol Summer / Summer Pilsen | 1,66 | – | – | – | – | – | – | – | – | – | 1,64 | – | – | – | – | |
Xingu | – | 4,37 | – | – | – | – | 5,26 | – | – | – | 4,07 | – | – | 18,82 | – | |
Xingu Red e Gold | – | 4,37 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Murphy’s Irish Stout e Red | 11,72 | – | – | – | – | – | – | – | – | – | – | 16,90 | – | – | 61,75 | |
Amstel | 10,26 | – | – | – | – | – | 6,65 | – | – | – | – | – | – | 17,73 | – | |
Edelweiss | – | – | 18,13 | – | – | – | – | – | – | – | – | – | – | – | 54,58 | |
Birra Moreti | 10,25 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Desperados | 4,58 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Sagres | – | – | – | – | – | – | 6,65 | – | – | – | – | – | – | – | – | |
Bavaria 0,0% | 1,88 | – | – | – | – | – | – | – | – | – | 2,11 | – | – | – | – | |
50221019 – BRASIL KIRIN IND. BEBIDAS S/A | Cintra Pilsen | – | – | – | – | – | – | 3,25 | – | – | – | 1,85 | 2,04 | – | – | – |
Glacial | – | – | – | – | – | – | 3,12 | 3,69 | – | – | 1,51 | 2,04 | – | – | – | |
Primus | – | 3,17 | – | – | – | – | 4,43 | – | – | – | 2,06 | – | – | 14,30 | – | |
Nova Schin Malzbier | – | 3,17 | – | – | – | – | 4,34 | – | – | – | 3,80 | – | – | – | – | |
Nova Schin Munich | – | 3,87 | – | – | – | – | – | – | – | – | 2,74 | – | – | 12,72 | – | |
Nova Schin NS2 | – | 3,58 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Nova Schin Pilsen | – | 2,45 | – | 6,61 | – | – | 3,85 | 4,10 | 1,33 | 2,00 | 1,71 | 2,28 | – | 12,72 | – | |
Nova Schin Sem Álcool e Zero Álcool | – | 4,01 | – | – | – | – | 4,90 | – | – | – | 2,33 | – | – | – | – | |
Devassa Pilsen Bem Loura | – | – | 7,24 | – | – | – | 5,61 | 5,00 | 1,60 | – | 2,01 | 2,76 | – | – | – | |
Chopp Devassa Bem Loura | – | – | – | – | – | – | – | – | – | – | – | – | – | 15,95 | – | |
Chopp Devassa – Demais Tipos | – | – | – | – | – | – | – | – | – | – | – | – | – | 18,84 | – | |
Devassa – Demais Tipos | – | 7,06 | – | – | – | – | – | – | 1,60 | – | 2,02 | 2,76 | – | – | – | |
Devassa by Playboy | 2,46 | – | – | – | – | – | – | – | 1,77 | – | – | – | – | – | – | |
Schin Pilsen | – | 2,45 | – | 6,61 | – | – | 3,85 | 4,10 | 1,33 | 2,00 | 1,71 | 2,28 | – | 12,72 | – | |
Schin Pilsen Zero Álcool | – | 4,01 | – | – | – | – | 4,90 | – | – | – | 2,33 | – | – | – | – | |
Schin Malzbier | – | 3,17 | – | – | – | – | 4,34 | – | – | – | 3,80 | – | – | – | – | |
Schin Munich | – | 3,87 | – | – | – | – | – | – | – | – | 2,74 | – | – | 12,72 | – | |
Kirin Ichiban | – | 4,92 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
03431255 – BADEN BADEN | Baden Baden Crystal | 9,52 | – | 16,51 | – | – | – | 18,08 | – | – | – | – | – | – | – | – |
Baden Baden Tripel | – | – | 167,97 | – | – | – | – | – | – | – | – | – | – | – | – | |
Demais Tipos | 10,88 | – | 20,00 | – | – | – | 22,07 | – | – | – | – | – | – | – | 40,88 | |
04914890 – SUDBRACK | Eisenbahn Lust e São Sebá | – | 57,91 | 13,91 | 132,69 | – | – | – | – | – | – | – | – | – | – | – |
Eisenbahn Lust Magnum | – | – | – | – | 236,01 | – | – | – | – | – | – | – | – | – | – | |
Eisenbahn Lust Prestige | – | – | – | 132,69 | – | – | – | – | – | – | – | – | – | – | – | |
Eisenbahn Pilsen | – | 8,10 | – | – | – | – | – | – | – | – | – | 6,56 | – | 14,67 | 36,70 | |
Eisenbahn Weinhnachts | – | 11,07 | – | – | – | – | – | – | – | – | – | – | – | – | 64,23 | |
Eisenbahn Demais Tipos | – | 8,10 | 13,00 | – | – | – | – | – | – | – | – | – | – | 18,82 | 50,46 |
ANEXO I
NORMA DE PROCEDIMENTO FISCAL Nº 25/2015 VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJAS VIGÊNCIA: 01.04.2015 A 30.09.2015
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 331ml a 450ml | De 451ml a 650ml | De 651ml a 1000ml | Acima de 1000ml | Até 360ml | De 361ml a 660ml | Acima 660ml | Até 300ml | De 301ml a 349ml | De 350ml a 450ml | Acima 450ml | Barril KEG – Até 5L | Litro | |||
73410326 -CERVEJARIA PETROPOLIS S/A | Black Princess Escura e Gold | – | 4,18 | 6,19 | – | – | – | – | – | – | – | – | – | – | – | 29,13 |
Crystal Pilsen | 2,13 | 3,02 | – | 6,73 | – | 1,59 | 3,71 | 3,59 | 1,61 | 2,36 | 1,52 | 2,53 | 60,50 | 11,14 | – | |
Crystal Malzbier, Premium e Zero Álcool | 2,71 | 3,29 | 4,65 | – | – | – | 4,65 | – | 2,03 | 2,99 | 2,53 | – | 83,43 | – | – | |
Itaipava Pilsen | 1,76 | 2,49 | – | 7,24 | – | 1,90 | 4,64 | 5,09 | 1,62 | 2,61 | 2,01 | 2,37 | 60,50 | 13,52 | – | |
Itaipava Malzbier | – | 2,85 | – | – | – | – | 5,79 | – | – | – | 2,38 | – | – | – | – | |
Itaipava Zero Álcool | – | 2,64 | – | – | – | – | – | – | – | – | 2,29 | – | – | – | ||
Itaipava Fest | – | 2,85 | – | – | – | – | – | – | 2,25 | – | – | – | – | – | – | |
Itaipava Premium | – | 3,13 | 6,33 | – | – | – | 5,89 | – | 2,25 | – | 2,49 | – | 82,25 | – | – | |
Itaipava Light | 2,72 | – | – | – | – | – | – | – | – | – | 2,10 | – | – | – | – | |
Lokal Pilsen | – | 3,65 | – | – | – | – | 4,36 | – | – | – | 2,12 | – | – | – | – | |
Petra Pilsen | – | 2,64 | – | 7,24 | – | – | 4,80 | 5,23 | 1,53 | – | 2,06 | – | – | – | – | |
Petra Premium Escura | – | 2,74 | 4,25 | – | – | – | – | – | – | – | 3,32 | – | – | – | 21,35 | |
Petra Premium Stark Bier | – | 2,91 | 11,00 | – | – | – | – | – | – | – | – | – | – | – | 39,52 | |
Petra Aurum, Schwarzbier, Weiss Bier, Bock e Schwarz | – | – | 17,29 | – | – | – | – | – | – | – | – | – | 83,44 | – | 40,77 | |
Weltenburger – Todos Tipos | – | – | 17,36 | – | – | – | – | – | – | – | – | 10,06 | 77,96 | – | 40,77 | |
Artis Pilsen | – | – | 14,27 | – | – | – | – | – | – | – | – | – | – | – | – | |
Cerveja MILLER | – | 2,78 | 6,27 | – | – | – | – | – | 2,23 | 2,26 | – | – | – | – | – | |
82206004 – INAB INDUST RIA NACIONAL DE BEBIDAS LT DA | Colônia Donna’s Beer | – | 3,66 | – | – | – | – | – | – | – | – | 1,73 | – | – | – | – |
Colônia Extra e Sem Álcool | – | 3,17 | – | – | – | – | 3,45 | – | – | – | 2,22 | – | – | – | – | |
Colônia Low Carb | – | – | – | – | – | – | 3,14 | – | – | – | 1,98 | – | – | – | – | |
Colônia Malzbier | – | 3,29 | – | – | – | – | 3,17 | – | – | – | 2,10 | – | – | – | – | |
Colônia Negra | – | – | – | – | – | – | – | – | – | – | – | 2,59 | – | – | – | |
Colônia Pilsen | – | 3,05 | – | 6,80 | – | – | 2,45 | 3,21 | 1,29 | – | 1,50 | 2,06 | – | 12,28 | – | |
Stell | – | – | – | 6,11 | – | – | 2,35 | 3,12 | 1,25 | – | 1,45 | 1,83 | – | – | – | |
Dankel Pilsen | – | – | – | – | – | – | 2,86 | – | – | – | 1,59 | – | – | – | – | |
Bester | – | – | – | – | – | – | – | – | – | – | – | – | – | 11,17 | – | |
44367522 – CERVEJARIA MALT A | Malta Malzbier e Golden | – | 3,33 | – | – | – | – | 4,28 | – | 2,16 | – | 2,50 | 3,57 | – | – | – |
Malta Pilsen | – | 2,89 | – | – | – | – | 3,21 | – | 1,71 | – | 1,86 | 2,45 | – | 12,28 | – | |
Malta Pilsen sem álcool | – | – | – | – | – | – | 3,96 | – | – | – | 2,00 | 2,82 | – | 15,92 | – | |
Malta Malzbier sem álcool | – | – | – | – | – | – | 4,83 | – | – | – | 2,55 | 3,98 | – | 15,92 | – | |
Dunkel | – | – | – | – | – | – | – | – | – | – | – | 2,47 | – | – | – | |
46842894 – CASA DI CONT I LTDA | Conti Bier Pilsen | 1,95 | – | – | 6,80 | – | 1,62 | 3,66 | 3,51 | 1,60 | – | 1,65 | 2,14 | – | 12,28 | – |
Conti Malzbier | 2,32 | – | 5,55 | – | – | 1,87 | 4,45 | – | – | – | 2,50 | – | – | – | – | |
Samba Pilsen | 1,65 | – | – | 6,11 | – | 1,34 | 3,12 | 2,98 | 1,52 | – | 1,65 | 2,10 | – | – | – | |
1.500 Puro Malte | 2,20 | – | 4,65 | 6,11 | – | 1,74 | 3,95 | 4,27 | 1,99 | – | 2,56 | – | – | – | – | |
Zero Grau | 1,86 | – | 4,13 | 6,11 | – | 1,28 | 3,12 | 2,98 | 1,47 | – | 1,55 | 2,10 | – | – | – | |
Burguesa | 2,03 | – | 4,65 | – | – | 1,69 | 3,87 | – | – | – | 1,81 | – | – | – | – | |
78328051 – CERVEJARIA KILSEN LT DA | Kilsen Malzbier | – | 3,28 | – | – | – | – | 3,95 | – | – | – | 2,42 | – | – | – | – |
Kilsen Pilsen | – | 2,85 | – | 5,73 | – | – | 3,27 | – | – | – | 1,94 | – | – | 13,87 | – | |
Kilsen Extra | – | 3,47 | – | – | – | – | 4,19 | – | – | – | – | – | – | – | – | |
Plier Zero | – | 2,75 | – | – | – | – | 3,63 | – | – | – | 2,07 | – | – | – | – | |
Plier Malzbier – Zero e Selki Malzbier | – | 3,28 | – | – | – | – | 3,88 | – | – | – | 2,19 | – | – | – | – | |
Kilsen Chopp | – | 3,28 | – | – | – | – | 3,98 | – | – | – | – | – | – | – | – | |
Selki Pilsen | – | 2,85 | – | – | – | – | 3,61 | – | – | – | 1,94 | – | – | 13,92 | – | |
Steinecker Premium Pilsen | – | 3,47 | 5,09 | 5,99 | – | – | 3,83 | 4,34 | – | – | 1,95 | – | – | – | – | |
Steinecker Bock | – | 3,66 | 5,29 | – | – | – | 4,23 | – | – | – | – | – | – | – | – | |
03485089 – INBEB – INDUST RIAL NORT E PARANAENSE DE BEBIDAS LTDA | Bossa Nova Pilsen | – | – | – | – | – | – | 3,10 | – | – | – | – | – | – | – | – |
D’Fonte Bier Pilsen | – | – | – | – | – | – | 3,10 | – | – | – | – | – | – | – | – | |
Spoller Malzbier | 2,46 | – | 6,22 | – | – | – | 3,58 | – | – | – | 2,10 | – | – | – | – | |
Spoller Pilsen | 2,21 | 2,89 | 5,71 | – | – | – | 3,24 | 3,82 | 1,60 | – | 1,69 | 1,88 | – | 12,24 | – | |
Spoller Puro Malte e Sem Álcool | 2,46 | – | 6,22 | – | – | – | 3,76 | – | – | – | 1,87 | – | – | – | – | |
Colina Bier Pilsen | – | – | – | – | – | – | 3,02 | 3,04 | 1,60 | – | 1,83 | 2,12 | – | – | – | |
Colina Bier Malzbier | – | – | – | – | – | – | 3,76 | – | – | – | 2,50 | – | – | – | – | |
Chopp Colina Bier | – | – | – | – | – | – | – | – | – | – | – | – | – | 12,25 | – | |
00204820 – ALLST ON BREW DO BRASIL-IND. E COM. BEB | Zanni Malzbier | – | 3,33 | – | – | – | – | 3,48 | – | – | – | 2,02 | – | – | – | – |
Zanni Pilsen | – | 2,89 | – | – | – | – | 3,45 | – | – | – | 1,96 | 2,12 | – | – | – | |
Guaratuba | – | – | – | – | – | – | 3,12 | – | – | – | – | – | – | 11,19 | – | |
33 Export e Eindhoven | – | – | 10,91 | – | – | – | – | – | – | – | – | – | – | – | – | |
63 Export Pilsen | – | – | 4,65 | – | – | – | – | – | – | – | – | – | – | – | – | |
Saris Pilsen PET | – | – | 1,77 | – | 7,63 | – | – | – | – | – | – | – | – | – | – | |
47765888 – VENCET EX BEB. | Gunter | – | – | – | – | – | – | 3,10 | – | – | – | – | – | – | – | – |
56036312 – CERVEJARIA KRILL | Pils | – | – | – | – | – | – | 3,10 | – | 1,60 | – | 1,87 | – | – | 11,20 | – |
Krill, A Outra e Ecobier | – | 2,89 | 4,94 | – | – | – | 3,10 | – | 1,60 | – | 1,87 | – | – | 11,72 | – | |
Chopp “A Outra” | – | – | 4,65 | – | – | – | 3,42 | – | – | – | – | – | – | – | – | |
Krill, A Outra e Pils Malzbier | – | 3,33 | – | – | – | – | 3,65 | – | – | – | 2,50 | – | – | – | – | |
Fabro Pilsen | – | – | – | – | – | – | 3,24 | – | – | – | 1,87 | – | – | 11,19 | – | |
Fabro Malzbier | – | – | – | – | – | – | 3,39 | – | – | – | 2,23 | – | – | – | – | |
Ecobier Malzbier | – | – | – | – | – | – | – | – | – | – | 2,47 | – | – | – | – | |
56199714 – CONVENÇÃO SP | Guitt’s Pilsen | – | 3,67 | – | – | – | – | 3,67 | – | – | – | 1,97 | – | – | – | – |
45426798 – CIA NACIONAL DE BEBIDAS NOBRES | Belco Pilsen, Belco Sun e Tauber | 2,42 | 3,05 | – | – | 7,83 | – | 3,10 | – | 1,59 | – | 1,87 | 2,13 | – | – | – |
Belco Malzbier, Belco Sem Álcool e Mãe Preta | – | – | – | – | – | – | 3,64 | – | – | – | 2,50 | – | – | – | – | |
Bebida Alcoólica Mista Clara e Escura Belco Sun | 2,46 | 2,68 | 5,22 | 5,99 | – | – | – | – | – | – | 1,87 | 2,12 | – | – | – | |
Cerveja Capivaryana | 2,59 | – | 5,22 | – | – | – | – | – | – | – | – | – | – | – | – | |
Olinda Pilsen | 1,56 | 1,82 | – | – | 4,57 | – | – | – | – | – | – | – | – | – | – | |
Bebida Alcoólica Mista Clara e Escura Belco Sun – long neck PET | – | 1,68 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Chopp Belco S/ Álcool Claro e Escuro – long neck PET | – | 1,97 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Belco Sun Sem Álcool – long neck PET | 1,54 | 1,90 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Belco Sun – long neck PET | 1,68 | 1,83 | – | – | 4,57 | – | – | – | – | – | – | – | – | – | – | |
Belco Sun Malzbier – l. Neck – PET | – | 1,68 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Belco Sun Malzbier – l. Neck – PET 2L | – | – | – | – | 7,32 | – | – | – | – | – | – | – | – | – | – | |
Exagerada Pilsen | – | – | – | – | – | – | – | – | – | – | 1,75 | 2,03 | – | – | – | |
Mãe Preta – long neck – PET | – | 1,72 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Biere 1962 | – | – | 3,08 | – | – | – | – | – | – | – | – | – | – | – | – | |
01205167 – MEGA REPRES. LT | Bierland | – | – | 13,20 | – | – | – | – | – | – | – | – | – | – | 16,16 | – |
Bierland Strong Golden Ale | – | – | – | 42,87 | – | – | – | – | – | – | – | – | – | – | – | |
71947592 – CERV. ASHBY | Ashby Tipo Pilsen, Porter, Trigo Forte | – | – | 11,18 | – | – | – | – | – | – | – | – | – | – | 11,62 | – |
Ashby Claro | – | – | – | 14,88 | – | – | – | – | – | – | – | – | – | – | – | |
Ashby Escuro | – | – | – | 15,52 | – | – | – | – | – | – | – | – | – | – | – | |
Ashby Ale Forte, Pale Ale Extra | – | – | 11,15 | – | – | – | – | – | – | – | – | – | – | – | – | |
62068972-TROPICAL JUICE | Wals Pilsen | – | 10,93 | 9,41 | – | – | – | – | – | – | – | – | – | – | 12,44 | – |
Wals Demais Tipos | – | 16,39 | 10,97 | 46,98 | – | – | – | – | – | – | – | – | – | 14,21 | – | |
10411988 – CERV. KLEIN LT | Klein – Todos os Tipos | – | – | 10,79 | – | – | – | – | – | – | – | – | – | – | 11,59 | – |
04635112 – CERV. PALAZZO | Palazzo | – | – | – | – | – | – | – | – | – | – | – | – | – | 11,60 | – |
04984085 – CERPA CERVEJARIA PARAENSE S/A | Cerpa Export | – | 4,10 | – | – | – | 2,81 | – | – | – | – | – | – | – | – | – |
Cerpa Gold | – | 3,82 | – | 6,55 | – | – | 3,63 | – | – | – | 2,20 | – | – | – | – | |
Cerpa Draft | – | 3,69 | – | 6,44 | – | – | 3,06 | – | – | – | 2,12 | – | – | – | – |
ANEXO I
NORMA DE PROCEDIMENTO FISCAL Nº 25/2015 VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJAS VIGÊNCIA: 01.04.2015 A 30.09.2015
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 331ml a 450ml | De 451ml a 650ml | De 651ml a 1000ml | Acima de 1000ml | Até 360ml | De 361ml a 660ml | Acima 660ml | Até 300ml | De 301ml a 349ml | De 350ml a 450ml | Acima 450ml | Barril KEG – Até 5L | Litro | |||
04754336 – DE PORTO BEBIDAS | Schmitt Barley Wine Magnun | – | 11,02 | – | 41,59 | – | – | – | – | – | – | – | – | – | – | – |
Demais Marcas e Tipos | – | 11,02 | – | 15,24 | – | – | – | – | – | – | – | – | – | – | – | |
12253239 – GUSSO & ANDRADE | Asgard | – | – | – | – | – | – | – | – | – | – | – | – | – | 11,62 | – |
79158978 – BAVARIUM PARK | Bavarium | – | – | – | – | – | – | – | – | – | – | – | – | – | 11,62 | – |
07652402 -CERVEJARIA CNS | Bier Hoff Premium Pilsen | – | 7,03 | 11,60 | – | – | – | – | – | – | – | – | – | – | – | – |
Bier Hoff IPA | – | – | 15,09 | – | – | – | – | – | – | – | – | – | – | – | – | |
Bier Hoff Red Ale | – | – | 15,09 | – | – | – | – | – | – | – | – | – | – | – | – | |
Bier Hoff Witbier | – | – | – | 37,05 | – | – | – | – | – | – | – | – | – | – | – | |
Bier Hoff Demais tipos | – | 7,91 | 13,14 | – | – | – | – | – | – | – | – | – | – | 11,06 | – | |
Bier Hoff Pumpkin Ale – Jerimoon | – | 10,59 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Bier Hoff Porter | – | 10,59 | 15,09 | – | – | – | – | – | – | – | – | – | – | – | – | |
Bier Hoff APA | – | 10,59 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Bier Hoff Wit Bier | – | 10,59 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Bier Hoff American Wheat Ale | – | 10,59 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Kit 2 cervejas Bier Hoff Red Ale + IPA 500 ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 44,61 | |
Kit 4 cervejas Bier Hoff Jerimoon 500 ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 40,00 | |
Kit 2 cervejas Bier Hoff 600 ml + copo | – | 44,61 | – | – | – | – | – | – | – | – | – | – | – | – | ||
Kit 4 cervejas Bier Hoff 600 ml + copo | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 52,49 | |
96366174 – IND.GERMANIA | Germânia | – | 4,91 | 6,93 | – | – | – | 4,58 | – | – | – | – | – | – | 11,62 | – |
08287979 – CERV. CURITIBA | GaudenBier Pilsen e Lager | – | 5,58 | 9,35 | – | – | – | – | – | – | – | – | – | – | 11,62 | – |
GaudenBier Demais Tipos | – | 7,25 | 10,25 | – | – | – | – | – | – | – | – | – | – | – | – | |
The Beers Todos Tipos | – | 10,48 | – | – | – | – | – | – | – | – | – | – | – | 11,11 | – | |
Pagan Todos Tipos | – | 10,48 | – | – | – | – | – | – | – | – | – | – | – | 11,11 | – | |
GaudenBier Kit Misto 355ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 23,11 | |
GaudenBier Kit Misto 4x600ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 38,21 | |
GaudenBier Kit 600ml + copo | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 37,59 | |
Madalosso Pilsen | – | – | 9,34 | – | – | – | – | – | – | – | – | – | – | – | – | |
Madalosso Weizen | – | – | 10,25 | – | – | – | – | – | – | – | – | – | – | – | – | |
Morada Todos Tipos | – | 10,48 | – | – | – | – | – | – | – | – | – | – | – | 11,62 | – | |
Dum Todos os Tipos | – | 7,83 | – | – | – | – | – | – | – | – | – | – | – | 11,06 | – | |
F#%&ing Beer Todos os Tipos | – | 9,88 | – | – | – | – | – | – | – | – | – | – | – | 11,11 | – | |
Partido Alto | – | 5,58 | – | – | – | – | – | – | – | – | – | – | – | 11,11 | – | |
Tormenta Beer | – | 9,22 | – | – | – | – | – | – | – | – | – | – | – | 11,06 | – | |
Klaus Bier Todos os Tipos | – | – | 10,91 | – | – | – | – | – | – | – | – | – | – | 11,62 | – | |
11654122 – PREMIUM IND. COM. LT | Bella e Fass | – | – | – | – | – | – | 3,06 | – | – | – | 1,85 | – | – | – | – |
Bauhaus Cobre | – | 5,75 | 11,25 | – | – | – | – | – | – | – | – | 4,10 | – | – | – | |
Bauhaus Trig’Or | – | – | 13,13 | – | – | – | – | – | – | – | – | – | – | – | – | |
Santa Fé | – | 5,24 | 10,14 | – | – | – | – | – | – | – | – | 3,62 | – | – | – | |
29588019 – ARBOR BRASIL LTDA | Therezópolis Gold, Elfenbein e Jade | – | 4,97 | 7,51 | 12,48 | – | – | – | – | – | – | – | – | – | – | 21,92 |
Therezópolis Ebenholz | – | – | 8,55 | – | – | – | – | – | – | – | – | – | – | – | – | |
Sankt Gallen, Sankt Gallem Witbier, Stout Porter, Red Ale e Imperial Stout | – | – | 9,99 | 22,18 | – | – | – | – | – | – | – | – | – | – | – | |
Therezópolis Rubini | – | – | 8,32 | – | – | – | – | – | – | – | – | – | – | – | – | |
Sulamericana | – | – | 7,21 | 9,43 | – | – | – | – | 2,73 | – | – | – | – | – | – | |
Sankt Gallen Stout Porter | – | – | – | 13,64 | – | – | – | – | – | – | – | – | – | – | – | |
Sankt Gallen Red Ale | – | – | – | 14,26 | – | – | – | – | – | – | – | – | – | – | – | |
Gift Box Trio Degustação | – | – | – | – | – | – | – | – | – | – | – | 23,81 | ||||
Gift Box Therezópolis Gold | – | – | 34,31 | – | – | – | – | – | – | – | – | – | – | – | – | |
Gift Box Therezópolis Ebenholz | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 21,51 | |
Gift Box Therezópolis Rubini | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 39,86 | |
Therezópoliz Or Blanc | 7,51 | |||||||||||||||
Therezópoliz Imperial Stout | 7,51 | |||||||||||||||
Therezópolis Gold Edição 100 anos | – | – | – | 26,97 | – | – | – | – | – | – | – | – | – | – | – | |
Gift Box Saint Gallen, Stout Porter e Red Ale, c/ 3 un. | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 39,86 | |
Gift Box Saint Gallen, Stout Porter e Red Ale, c/ 3 un. | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 34,31 | |
Gift Box Therezópolis Elfenbein 2 Gf 600 ml Desc + Taça | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 34,31 | |
Gift Box Therezópolis Gold Copa 2014, c/ 3 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 39,86 | |
07776830 – CERV. JOINVILLE | Opa Bier | – | 5,73 | 7,52 | – | – | – | – | – | – | – | – | – | – | 11,62 | 30,36 |
Opa Bier Old Ale | – | – | 9,44 | – | – | – | – | – | – | – | – | – | – | – | – | |
Divina Pilsen | – | – | 10,68 | – | – | – | – | – | – | – | – | – | – | – | – | |
Divina Trigo | – | – | 11,04 | – | – | – | – | – | – | – | – | – | – | – | – | |
Belgian Strong Golden Ale | – | – | 10,60 | – | – | – | – | – | – | – | – | – | – | – | – | |
Brasileira Pilsen | – | – | 7,75 | – | – | – | – | – | – | – | – | – | – | – | – | |
Merecida Pilsen | – | – | 7,38 | – | – | – | – | – | – | – | – | – | – | – | – | |
Haus Dreizehn Todos os Tipos | – | 7,64 | 7,52 | – | – | – | – | – | – | – | – | – | – | 11,62 | – | |
Bock Opa Bier | – | – | 9,44 | – | – | – | – | – | – | – | – | – | – | – | – | |
46923090 – WORLDBEV IND. | Lecker, Prosit, Nebraska e Piva – Tipo Pilsen | – | – | – | – | – | – | 3,01 | – | – | – | 1,85 | – | – | – | – |
Lecker Malzbier | – | – | – | – | – | – | 3,72 | – | – | – | 2,47 | – | – | – | – | |
05825945 – CERV. BIERBAUM | Bierbaum Weiss Helles | – | – | 12,99 | – | – | – | – | – | – | – | – | – | – | – | – |
Bierbaum – Demais Tipos | – | – | 10,98 | – | – | – | – | – | – | – | – | – | – | 11,60 | – | |
Bierbaum – kit 5 garrafas 600ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 61,36 | |
Bierbaum Wiss – kit garrafa 600ml/copo | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 44,62 | |
Bierbaum – kit garrafa 600ml/copo | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 33,47 | |
Bierbaum Weizenbock | – | – | 13,64 | – | – | – | – | – | – | – | – | – | – | – | 41,59 | |
Bierbaum Vienna | – | – | 11,00 | – | – | – | – | – | – | – | – | – | – | – | 30,40 | |
Fruit Beer Abacaxi | – | 7,67 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Bierbaum Keller 10 Anos | – | – | 13,49 | – | – | – | – | – | – | – | – | – | – | – | – | |
Bierbaum – Kit 3 garrafas | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 43,83 | |
Bierbaum – Kit + caneca | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 64,60 | |
Diabólica | 13,02 | |||||||||||||||
BIERBAUM RAUCHBIER | 20,00 | – | – | – | – | – | – | – | – | – | – | – | – | – | ||
12226693 – WAY BEER IND. COM. LT | Way Lager | 7,80 | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
Way Irish Red Ale | 9,30 | – | – | 15,06 | – | – | – | – | – | – | – | – | – | – | – | |
Way American Pale Ale | 9,94 | – | – | 15,06 | – | – | – | – | – | – | – | – | – | – | – | |
Way Cream Porter | 9,30 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Way 8S | 18,59 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Way Outras Garrafas | 14,87 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Way – Todos os Tipos | – | – | – | – | – | – | – | – | – | – | – | – | – | 16,00 | 33,06 | |
Belgian India Pale Ale | 13,33 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Double American Pale Ale | 17,40 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Sour Me Not | 8,54 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
17.936.601 -TRÂNSITOS EXTREMADURAS COM. SERV. IMP. EXP. PROD. GERAL EIRELLI | Cerveja SAGRA Premium | 10,90 | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
Cerveja SAGRA Weiss | 10,90 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Cerveja SAGRA IPA | 10,90 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Cerveja SAGRA Red Lager | 10,90 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Cerveja SAGRA Burro Sancho Red |
10,90 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Cerveja SAGRA Burro Sancho Gold | 10,90 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Cerveja SAGRA Burro Sancho Black | 10,90 | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
ANEXO I
NORMA DE PROCEDIMENTO FISCAL Nº 25/2015 VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJAS VIGÊNCIA: 01.04.2015 A 30.09.2015
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 331ml a 450ml | De 451ml a 650ml | De 651ml a 1000ml | Acima de 1000ml | Até 360ml | De 361ml a 660ml | Acima 660ml | Até 300ml | De 301ml a 349ml | De 350ml a 450ml | Acima 450ml | Barril KEG – Até 5L | Litro | |||
09500259 – IND. BEB. KREMER | Kremer | – | – | 8,79 | – | – | – | – | – | – | – | – | – | – | 12,14 | – |
08875424 – CERVEJARIA SANT A CAT ARINA LT DA | Saint Bier Pilsen | – | 4,65 | 8,61 | 13,02 | – | – | 6,08 | 8,11 | – | – | – | – | – | 11,36 | – |
Saint Bier Pilsen – Chopp | – | – | – | 12,08 | – | – | – | – | – | – | – | – | – | – | – | |
Saint Bier Demais Tipos | 4,85 | 6,50 | 10,17 | 13,94 | – | – | 8,72 | 10,35 | – | – | – | – | – | 11,55 | 53,32 | |
Saint Bier Demais Tipos – Chopp | – | – | – | 12,44 | – | – | – | – | – | – | – | – | – | – | – | |
Coruja Strix/Alba | – | – | 9,84 | 10,17 | – | – | 5,19 | 6,56 | – | – | – | – | – | 11,82 | 39,87 | |
Coruja Otus/Lager | – | – | 10,98 | – | – | – | 9,88 | – | – | – | – | – | – | 11,82 | 41,51 | |
Coruja Viva/Extra Viva | – | – | – | – | – | – | – | 15,76 | – | – | – | – | – | 11,82 | – | |
Coruja Demais Tipos | 8,00 | – | 12,95 | – | – | – | 11,06 | – | – | – | – | – | – | 11,82 | 43,10 | |
Slimbier Todos os Tipos | 5,55 | 5,75 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Anner Todos os Tipos | – | – | 8,29 | – | – | – | – | – | – | – | – | – | – | – | – | |
Lay Back Beer | 7,03 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
11646758 – CERVEJARIA BODEBROWN LT DA | Bodebrown Perigosa | 7,43 | – | – | – | 50,37 | – | – | – | – | – | – | – | – | – | – |
Bodebrown Hop-Weiss | – | – | 8,20 | – | – | – | – | – | – | – | – | – | – | – | – | |
Bodebrown Wee Heavy | 6,46 | – | 8,20 | – | 50,37 | – | – | – | – | – | – | – | – | – | – | |
Bodebrown todos os tipos | 7,43 | – | 8,20 | – | – | – | – | – | – | – | – | – | – | 14,87 | – | |
05256017 – IRMÃOS DONAUER | Chopp Pilsen | – | – | – | – | – | – | 3,66 | 4,64 | – | – | – | – | – | 11,06 | – |
09325874 – CIA BRAS. BEB. PREMIUM | Proibida | – | 3,17 | – | – | – | 1,57 | 3,27 | 3,82 | 1,58 | – | 2,07 | 2,03 | – | – | – |
13498794 – BEER LEGENDS LTDA | Bruge Straffe | 20,44 | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
Chimay Duvel e Maredsous Duvel | 24,00 | – | – | 45,46 | – | – | – | – | – | – | – | – | – | – | – | |
Timmermans | 25,77 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Jever | 11,55 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Maisels Lobkowics | – | – | 15,67 | – | – | – | – | – | – | – | – | – | – | – | – | |
Hook Norton | – | – | 22,73 | – | – | – | – | – | – | – | – | – | – | – | – | |
13492669 – EST RELLA DE GALÍCIA IMP. COM. LT DA | Estrella Galicia 200ml | 3,50 | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
Estrella Galicia Lager e Zero | 6,20 | 8,07 | – | – | – | – | 4,89 | – | 2,63 | 5,49 | – | – | – | – | 54,46 | |
1906 Reserva Especial e Red Vintage | 6,74 | – | – | – | – | – | – | – | – | 6,02 | – | – | – | – | 62,63 | |
03320529 – CRUZ DE MALTA | Stolz Belgium Dubbel | – | – | – | – | – | 7,21 | – | – | – | – | – | – | – | – | – |
CERVEJAS ESPECIAIS LTDA | Stolz Belgium Specialty Ale – Cofee | – | – | – | – | – | 7,21 | – | – | – | – | – | – | – | – | – |
13955660 – QUEEN’S CERVEJARIA ART ESANAL LT DA | Queen’s Pilsen | – | 5,19 | 6,78 | – | – | – | – | – | – | – | – | – | – | 11,05 | – |
Queen’s Outros Tipos – 500ml Desc | – | – | 6,31 | – | – | – | – | – | – | – | – | – | – | – | – | |
Queen’s Outros Tipos | – | 6,05 | 7,77 | – | – | – | – | – | – | – | – | – | – | 13,86 | – | |
Beer Brasil Pilsen | 6,72 | – | – | – | – | – | – | – | – | – | – | 10,95 | – | |||
10562397 – WENSKY BEER LTDA | Wensky Old Ale | – | – | 18,52 | – | – | – | – | – | – | – | – | – | – | 13,13 | – |
Wensky Demais Tipos | – | – | 10,43 | – | – | – | – | – | – | – | – | – | – | 12,45 | 35,45 | |
Curupira, Saci e Lobisomen Bull Beer | – | – | 10,43 | – | – | – | – | – | – | – | – | – | – | 13,14 | – | |
Drewna Piwa | – | – | 18,52 | – | – | – | – | – | – | – | – | – | – | 13,13 | 44,64 | |
Malina | – | 7,49 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
12095870 – AK IND. BEBIDAS LTDA | Chopp Schafbier Pilsen | – | – | – | – | – | – | – | – | – | – | – | – | – | 12,10 | – |
Chopp Pilsen | – | – | – | – | – | – | – | – | – | – | – | – | – | 12,58 | – | |
Chopp Munich Dunkel | – | – | – | – | – | – | – | – | – | – | – | – | – | 13,65 | – | |
Chopp Hefe Weizen | – | – | – | – | – | – | – | – | – | – | – | – | – | 14,98 | – | |
02431423 – SCHRADER, INÁCIO E CIA. LTDA | Providência Pilsen | – | 5,19 | 6,37 | 9,19 | – | – | – | – | – | – | – | – | – | 11,06 | – |
Kit Providência Demais Tipos – 4 Gar | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 30,12 | |
Providência Demais Tipos | – | 6,04 | 7,30 | 11,82 | – | – | – | – | – | – | – | – | – | 11,66 | 39,41 | |
05930853 – FÁBRICA 1 – MICROCERV. GASTRONÔMICA LTDA | Chopp Fábrica 1 Todos os Tipos | – | – | – | – | – | – | – | – | – | – | – | – | – | 11,06 | – |
01366303 – BEERTECH BEB. LTDA | Colorado Cauim | 9,52 | – | 15,82 | – | – | – | – | – | – | – | – | – | – | 11,06 | – |
Colorado Demais Tipos | 10,88 | – | 18,99 | – | – | – | – | – | – | – | – | – | – | 11,06 | – | |
04175027 – GLOBALPREV BEBIDAS E ALIMENTOS S/A | Miller | – | 5,44 | – | – | – | – | – | – | – | – | 4,70 | – | – | – | – |
Carlsberg | 3,22 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
07301954 – BAMBERG IND. COM. | Bamberg Pilsen | – | 11,89 | 15,06 | – | – | – | – | – | – | – | – | – | – | – | – |
BEBIDAS | Bamberg Demais Tipos | – | 13,42 | 16,22 | – | – | – | – | – | – | – | – | – | – | – | – |
13444270 – CERVEJARIA INSANA LTDA | Insana Pilsen | 6,74 | – | 6,95 | 10,00 | – | – | – | – | – | – | – | – | – | 11,06 | – |
Insana Demais Tipos | – | – | 8,11 | – | – | – | – | – | – | – | – | – | – | 13,27 | – | |
03246312 – NATIQUE S/A | Birra Leggenda | – | – | 10,31 | – | – | – | – | – | – | – | – | – | – | – | – |
05766005 – CERVEJARIA RIOGRANDENSE LTDA | Provincia Pilsen | – | – | 5,66 | 7,87 | – | – | – | – | 1,58 | – | 2,10 | 2,30 | – | – | – |
Provincia Sem Álcool | – | – | 5,66 | – | – | – | – | – | – | – | 2,67 | – | – | – | – | |
Provincia Red | – | – | 7,61 | – | – | – | – | – | – | – | 4,68 | – | – | – | – | |
Provincia Weiss | – | – | 7,61 | – | – | – | – | – | – | – | 4,68 | – | – | – | – | |
Provincia Dunkel | – | – | 7,61 | – | – | – | – | – | – | – | 4,68 | – | – | – | – | |
17058987 – CERVEJARIA SCHULTZ LTDA | Schultz Todos os Tipos | – | – | 7,88 | – | – | – | – | – | – | – | – | – | – | 11,06 | – |
06136910 – OBRA PRIMA IMP. EXP. ALIMENTOS LTDA. | Kunstmann Todos os Tipos | 11,49 | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
Kunstmann Gran Torobayo | – | – | 21,90 | – | – | – | – | – | – | – | – | – | – | – | – | |
Kunstmann Torobayo | – | – | – | – | – | – | – | – | – | – | – | – | 101,76 | – | – | |
10653462 – CERVEJARIA LANDBIER LTDA | Landbier Pilsen | – | – | 10,41 | – | – | – | – | – | – | – | – | – | – | 16,06 | – |
Landbier Demais Tipos | – | – | 11,58 | – | – | – | – | – | – | – | – | – | – | 17,73 | – | |
79704961 – IND. COM. BEBIDAS GAROTO LTDA | Kalena | – | – | – | – | – | – | – | – | – | – | – | 2,12 | – | – | – |
13423976 – IND. BRAS. CERVEJAS ESPECIAIS COM. IMP. EXP. LTDA | Invicta Pilsener | – | – | 9,27 | – | – | – | – | – | – | – | – | – | – | – | – |
Invicta German Pilsener | – | – | 9,27 | – | – | – | – | – | – | – | – | – | – | – | – | |
Invicta Demais Tipos | – | – | 11,58 | – | – | – | – | – | – | – | – | – | – | – | – | |
2 Cabeças Todos os Tipos | – | – | 11,58 | – | – | – | – | – | – | – | – | – | – | – | – | |
01756629 – KRUG BIER INDÚSTRIA LTDA | Austria Lager Pilsen | – | – | 9,79 | – | – | – | – | – | – | – | – | – | – | – | – |
Austria Export | – | 6,44 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Austria Demais Tipos | – | – | 11,35 | – | – | – | – | – | – | – | – | – | – | – | – | |
01307936 – NEWAGE IND. BEB. LT | Amazônia Brasilian Beer | 3,10 | ||||||||||||||
Germânia 55 | – | – | – | – | – | – | – | – | 2,00 | 5,63 | 3,28 | 5,32 | – | – | – | |
Germânia Black 56 | – | – | – | – | – | – | – | – | – | – | 3,60 | 5,80 | – | – | – | |
Dado Bier Lager | – | – | – | 7,57 | – | – | – | – | 1,52 | – | – | 2,48 | – | – | – | |
Dado Bier Lager 710 ml | – | – | – | – | – | – | – | – | – | – | – | 4,41 | – | – | – | |
Dado Bier Demais Tipos | – | – | 8,40 | – | – | – | – | – | – | – | – | 5,21 | – | – | – | |
97318943 – AGUAS MINERAIS SARANDI LTDA | Kalena Pilsen | – | – | 4,35 | – | – | – | – | 2,94 | – | – | 1,84 | – | – | – | – |
IM PORT ADORES E ELEIT OS COMO SUJEIT OS PASSIVOS POR SUBST. T RIBUT . | 8.6 | – | – | 21,44 | – | – | – | – | – | – | – | – | – | – | – | – |
HB | – | – | – | – | – | – | – | – | – | – | – | – | – | 49,22 | – | |
Hollandia | 19,85 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Erdinger | 16,14 | – | 19,35 | – | – | – | – | – | – | – | – | – | – | 47,56 | 79,68 | |
Isenbeck | – | 9,38 | – | – | 18,98 | – | 3,20 | – | – | – | 1,85 | – | – | – | – | |
La Trape, Unibroue e Urthel | – | – | 89,75 | 74,72 | – | – | – | – | – | – | 2,44 | – | – | – | 169,36 | |
Tilburg | 33,09 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Warsteiner | – | 12,14 | – | 24,62 | 168,66 | – | – | – | – | – | – | – | – | – | – | |
WS | – | – | – | – | – | – | 3,20 | – | – | – | – | – | – | 33,73 | – | |
78.349.909 – REINERTH IND. E COM. DE BEB. E CONSERVAS LTDA. |
Chopp DONAU BIER Pilsen | – | – | – | – | – | – | – | – | – | – | – | – | – | 14,00 | – |
ANEXO I
NORMA DE PROCEDIMENTO FISCAL Nº 25/2015 VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJAS VIGÊNCIA: 01.04.2015 A 30.09.2015
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 331ml a 450ml | De 451ml a 650ml | De 651ml a 1000ml | Acima de 1000ml | Até 360ml | De 361ml a 660ml | Acima 660ml | Até 300ml | De 301ml a 349ml | De 350ml a 450ml | Acima 450ml | Barril KEG – Até 5L | Litro | |||
02663432 – CERVEJARIA TUPINIQUIM LTDA | Tupiniquim Pilsen e Bohemia Pilsen | 6,92 | – | 10,43 | 14,65 | – | – | – | – | – | – | – | – | – | 11,14 | – |
Tupiniquim Demais Tipos | 6,92 | – | 10,43 | 15,83 | – | – | – | – | – | – | – | – | – | 17,47 | – | |
Tupiniquim Saison | 9,97 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Tupiniquim Imperial Stout | 8,09 | – | 11,61 | – | – | – | – | – | – | – | – | – | – | – | – | |
Tupiniquim Wit | 6,45 | – | 9,97 | – | – | – | – | – | – | – | – | – | – | – | – | |
18441419 – CERVEJARIA HRX LTDA | Zé Galego | – | 6,48 | – | – | – | – | – | – | – | – | – | – | – | – | – |
Jean Le Blanc | – | 8,26 | – | – | – | – | – | – | – | – | – | – | – | 12,39 | – | |
Willie the Bitter | – | 8,26 | – | – | – | – | – | – | – | – | – | – | – | 12,39 | – | |
Elegant Citrus | – | 5,95 | – | – | – | – | – | – | – | – | – | – | – | 11,62 | – | |
Redneck | – | 7,07 | – | – | – | – | – | – | – | – | – | – | – | 12,12 | – | |
Pina a Vina | – | 10,17 | – | – | – | – | – | – | – | – | – | – | – | 13,91 | – | |
72331705 -STUTTGART IMPORTAÇÃO E DISTRIBUIÇÃO LT. | Wernesgrüner | 6,71 | – | – | – | – | – | – | – | – | – | – | – | 104,12 | – | – |
Wernesgrüner Kit 1 Garr + Copo-500ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 42,18 | |
König Pilsen | 8,19 | – | 9,00 | – | – | – | – | – | – | – | – | – | 104,12 | – | – | |
König Pilsen Kit 1 G. + Copo-500 ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 45,17 | |
Licher Original 1854 Tipo Kellerbier | 10,31 | |||||||||||||||
Licher Weizen | – | – | 11,47 | – | – | – | – | – | – | – | – | – | – | – | – | |
Licher Weizen Kit 1 G+ Copo – 500ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 45,71 | |
Licher Weizen Kit 2 G+2Copos-500ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 79,42 | |
Licher Weizen Kit 5 G+ Copo – 500ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 91,59 | |
Schneider Weisse Tap 1, 2, 3, 7 | 9,63 | – | 12,70 | – | – | – | – | – | – | – | – | – | – | 21,40 | – | |
Schneider Weisse Tap 4, 5 | – | – | 15,80 | – | – | – | – | – | – | – | – | – | – | – | – | |
Schneider Weisse Tap 6 | – | – | 14,82 | – | – | – | – | – | – | – | – | – | – | – | – | |
Schneider Weisse Eisbock | 17,00 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Schneider Weisse Tap X | – | – | – | 68,65 | – | – | – | – | – | – | – | – | – | – | – | |
Schneider Weisse Kit 1G.+Copo-500ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 57,72 | |
Schneider Weisse kit 2G.+Copo-500ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 71,65 | |
Aecht Schlenkerl A Märzen | – | – | 18,53 | – | – | – | – | – | – | – | – | – | – | – | – | |
Aecht Schlenkerl A Weizen | – | – | 19,41 | – | – | – | – | – | – | – | – | – | – | – | – | |
Aecht Schlenkerl A Urbock | – | – | 21,00 | – | – | – | – | – | – | – | – | – | – | – | – | |
Aecht Schlenkerl A Kit 1 G.+Copo-500ml | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 60,02 | |
Alpirsbacher Pilsen, Spezial | 14,33 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Alpirsbacher Kloster Dunkel e Zwickel | – | – | 16,36 | – | – | – | – | – | – | – | – | – | – | – | – | |
Schneider Weisse Blonde TAP 1 | – | – | – | – | – | – | – | – | – | – | – | – | – | 21,40 | – | |
Schneider Weisse Hopfenweisse TAP 5 | – | – | – | – | – | – | – | – | – | – | – | – | – | 27,80 | – | |
Schneider Weisse Aventinus TAP 6 | – | – | – | – | – | – | – | – | – | – | – | – | – | 24,43 | – | |
82.641.986 – COMPANHIA HEMMER INDÚSTRIA E COMÉRCIO | Zehn Bier Pilsen | – | – | 8,07 | – | – | – | – | – | – | – | – | – | – | – | – |
Zehn Bier Pilsen Extra | – | – | 9,68 | – | – | – | – | – | – | – | – | – | – | – | – | |
Zehn Bier Heller Bock | – | – | 9,67 | – | – | – | – | – | – | – | – | – | – | – | – | |
Zehn Bier Porter | – | – | 10,01 | – | – | – | – | – | – | – | – | – | – | – | – | |
Zehn Bier Weizen | – | – | 9,73 | – | – | – | – | – | – | – | – | – | – | – | – | |
17.965.117 – CERVEJARIA ANHANGAVA LTDA. | Kamby, Rudá, Narã E Vevuí | 11,01 | – | 14,27 | – | – | – | – | – | – | – | – | – | – | – | 16,75 |
18.093.100 – DOM FABR. E COM. BEBIDAS LTDA. | Dom Quixote Heffe Weizen, Dom Pedro Helles, Dom Casmurro IPA, Dom Doca Blond Ale | – | – | 10,68 | – | – | – | – | – | – | – | – | – | – | – | – |
Dom Doca Blond Ale | – | 10,68 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Forte India Pale Ale, Trigo Heffeweizen, Belgian Blond Ale e Claro Helles | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 16,75 | |
14.855.397 – MW INDUSTRIA DE BEBIDAS LTDA. | Ecobier Puro Malte | – | 9,36 | 12,70 | – | – | – | – | – | – | – | – | – | – | – | – |
Ecobier leve “baixo teor de alcool” | – | 9,36 | 16,05 | – | – | – | – | – | – | – | – | – | – | – | – | |
19.860.464 – Cervejaria Columbus Eireli | Backer Pilsen | 15,52 | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
Backer Trigo, Brown Ale | – | – | 24,08 | – | – | – | – | – | – | – | – | – | – | – | – | |
Pale Ale | – | 13,38 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Medieval | – | 14,45 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Capitao Senra | 13,38 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Três Lobos American Pilsen | – | – | – | – | – | – | – | – | – | – | – | 14,88 | – | – | – | |
Três Lobos Imperial Porter, American IPA, Wheat Bear | – | – | 18,84 | – | – | – | – | – | – | – | – | – | – | – | – | |
00.069.957 – PORTO A PORTO COM. IMP. EXP. LTDA. | Furstenberg Premium Lager | 17,02 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Paulaner Furstenberg Premium Pilsen | – | – | 14,13 | – | – | – | – | – | – | – | – | – | – | – | – | |
Paulaner Hacker-Pschorr Anno 1.417 | – | – | 13,38 | – | – | – | – | – | – | – | – | – | – | 68,92 | ||
Paulaner Hacker-Pschorr Munich Gold | – | – | 13,81 | – | – | – | – | – | – | – | – | – | – | – | 90,86 | |
Paulaner Hefe-Weissbier Alkoholfrei sem Álcool | – | – | – | – | – | – | – | – | – | – | – | 12,74 | – | – | – | |
Weissbier Kristallklar, Paulaner Hefe- Weissbier Dunkel, Naturtrub, Munchner Hell | – | 12,74, | – | – | – | – | – | – | – | – | – | – | – | – | ||
Paulaner Hefe-Weissbier Oktoberfest Bier | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 91,93 | |
Paulaner Original Muchner Lager | – | – | 8,61 | – | – | – | – | – | – | – | – | – | – | 11,07 | – | |
Paulaner Salvator | 12,96 | – | – | – | – | – | – | – | – | – | – | – | – | – | ||
Paulaner & Bayer Munich FC – (5 Naturtrub + copo) | 8,20 | |||||||||||||||
Cerveja WEISSBIER KRISTALLKLAR | – | – | – | – | – | – | – | – | – | – | – | – | 128,43 | 68,92 | – | |
19.676.671 – CERVEJARIA BONATO LTDA. | Stravaza Pilsen | – | – | 8,61 | – | – | – | – | – | – | – | – | – | – | 11,07 | – |
Stravaza Pilsen Escura | – | – | 12,96 | – | – | – | – | – | – | – | – | – | – | – | – | |
Stravaza IPA | 8,20 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Stravaza Hefe Weiss | – | – | 12,96 | – | – | – | – | – | – | – | – | – | – | – | – | |
Mutum Cavalo IPA | 10,98 | – | 9,85 | – | – | – | – | – | – | – | – | – | – | 11,86 | – | |
Demais Tipos | – | – | – | – | – | – | – | – | – | – | – | – | – | 11,22 | – | |
DEMAIS MARCAS DE FABRICAÇÃO NACIONAL | Tipo Pilsen | 16,73 | 20,45 | 26,03 | 122,71 | 189,98 | 12,06 | 15,62 | 17,51 | 5,79 | 9,01 | 8,87 | 10,08 | 143,20 | 26,03 | – |
Demais Tipos | 26,03 | 31,60 | 37,19 | 154,31 | 237,47 | 15,50 | 19,08 | 22,29 | 8,68 | 12,62 | 11,82 | 12,96 | 175,02 | 31,60 | – |
ANEXO I
NORMA DE PROCEDIMENTO FISCAL Nº 25/2015 VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJAS VIGÊNCIA: 01.04.2015 A 30.09.2015
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 331ml a 450ml | De 451ml a 650ml | De 651ml a 1000ml | Acima de 1000ml | Até 360ml | De 361ml a 660ml | Acima 660ml | Até 300ml | De 301ml a 349ml | De 350ml a 450ml | Acima 450ml | Barril KEG – Até 5L | Litro | |||
36.357.994 – INTERFOOD IMPORTAÇÃO LTDA. | Alambra Negra | 12,08 | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
Alhambra 1925 | 13,81 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Anderson Valley the Kimmie Yink and H Gose | – | – | – | – | – | – | – | – | – | – | 15,95 | – | – | – | – | |
Anderson Valley Belks Special Bitter Ale, Poleeko Pale Ale, Barney Flats Oat Stout | – | 18,09 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Anderson Valley Heelch O Hops D India | – | 22,37 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Anderson Valley Summer Solstice | – | 17,02 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Anderson Valley Hop Ottin IPA India Pale Ale | – | – | – | – | – | – | – | – | – | – | 15,95 | – | – | – | – | |
Anderson Valley Boont Amber Ale | – | 14,88 | – | – | – | – | – | – | – | – | 17,02 | – | – | – | – | |
Austral Calafate Ale | 10,60 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Austral Torres Del Paine | – | – | 20,23 | – | – | – | – | – | – | – | – | – | – | – | – | |
Austral Patagonia Pale Ale | 21,30 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Ayinger Altbairisch Dunkel | – | – | 19,25 | – | – | – | – | – | – | – | – | – | – | – | – | |
Ayinger Bairisch Pils | 12,83 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Ayinger Jahrhundert | – | – | 17,11 | – | – | – | – | – | – | – | – | – | – | – | – | |
Ayinger Brau Weisse | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Ayinger Ur Weisse | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Ayinger Celebrator D Bock | 21,30 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Benediktiner Trigo, Dunkel | – | – | 18,09 | – | – | – | – | – | – | – | – | – | – | – | – | |
Bernard Lager Dark, Amber, Celebration | – | – | 21,39 | – | – | – | – | – | – | – | – | – | – | – | – | |
Bitburger Pilsen, Radler, Sem Álcool | 9,53 | – | 12,74 | – | – | – | – | – | – | 9,53 | – | 10,60 | 128,32 | – | – | |
Brewdog Hardcore IPA | 29,86 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Brewdog Jack Hammer | 26,65 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Brewdog Cocoa Psycho | 48,15 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Brewdog Punk IPA | 21,30 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Brewdog Bourbon Baby 5,8% | 56,71 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Brewdog Clown King, Shipwerecker Circus 10,5% , | 48,05 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Brewdog Owr Imperial Stout | – | – | – | 58,76 | – | – | – | – | – | – | – | – | – | – | – | |
Brewdog Dead Metaphor 6,4% | 45,91 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Brewdog Dogma 7,4% | 27,72 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Brewdog Mix Tape 8 | 87,65 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Courage Imp Russian Stout | 26,74 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
De Koninck | 13,81 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
De Koninck Tripel D Anvers | 18,18 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Dundee India Pale Ale | 15,55 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Duvel | 21,30 | – | – | 50,19 | 210,06 | – | – | – | – | – | – | – | – | – | 105,95 | |
Honey Brown | – | 13,48 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Houblon Chouffe | 24,08 | – | – | 42,70 | – | – | – | – | – | – | – | – | – | – | – | |
Jenlain Ambree, Blonde | 14,88 | – | – | 25,58 | – | – | – | – | – | – | – | – | – | – | – | |
Jenlain Tenebreuse | 17,02 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Jenlain Or | 20,23 | – | – | 52,33 | – | – | – | – | – | – | – | – | – | – | – | |
Kostritzer Schwarzbier | 11,76 | – | – | 17,02 | – | – | – | – | – | – | – | – | – | – | – | |
La Chouffe | 28,79 | – | – | 69,46 | – | – | – | – | – | – | – | – | – | – | – | |
Liefmans Clivee Brut 6% | – | 32,10 | – | 53,50 | – | – | – | – | – | – | – | – | – | – | – | |
Liefmans Clivee Brut 4,2% | 16,04 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Maredsous 10º Tripel, 6º Blond, 8º Bruin | 20,32 | – | – | 42,80 | – | – | – | – | – | – | – | – | – | – | 63,04 | |
MC Chouffe | 24,51 | – | – | 53,51 | – | – | – | – | – | – | – | – | – | – | – | |
Magic Hat 9 Ale | – | 18,18 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Mahou 5 Estrelas | 13,81 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Mikkeller Santas Little Helper 10,9%, X- Mas F Va TI P W Spices 8,0% | – | – | – | 99,42 | – | – | – | – | – | – | – | – | – | – | – | |
Mikkeller X-Mas Red/W Christ Red W 8,0% | – | – | – | – | 203,24 | – | – | – | – | – | – | – | – | – | – | |
Mikkeller Spontanpeach, Spontanelderflower, Spontanrosechip, Spontangooseberry, Spontancassis 7,7%, Spontanseabuckthorn | – | 90,86 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Mikkeller Winbic 6,0% | – | 76,95 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Mikkeller K Pale Ale Eft Vinter 5,9% | 34,14 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Mikkeller Its Alive Belgian Gd M Barrels, White Wine Barrels | – | 87,65 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Mikkeller Its A Belgian W Chard/W Mango | – | 95,14 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
MC Ewans Export | – | – | 17,02 | – | – | – | – | – | – | – | – | – | – | – | – | |
Pyramid Hefeweizen, Apricot Ale | – | 17,12 | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Rogue Dead Guy Ale, Chipotle Ale, Dry Hopped St Red Ale | – | – | 54,47 | – | – | – | – | – | – | – | – | – | – | – | – | |
Rogue Yellow Snow IPA | – | – | – | – | – | – | – | – | – | – | – | – | 251,40 | – | – | |
Samuel Smith India Ale, Nut Brown Ale, Oatmeal Stout, Taddy Porter | – | – | 25,61 | – | – | – | – | – | – | – | – | – | – | – | – | |
Vedett Extra White | 15,95 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | |
Wells Banana Bread, Bombardier, Sticky T Pudding Ale, Wagole Dance | – | – | 19,25 | – | – | – | – | – | – | – | – | – | – | – | – | |
Youngs Special London | – | – | 24,51 | – | – | – | – | – | – | – | – | – | – | – | – | |
Youngs Double Choc Stout | 12,74 | – | 15,95 | – | – | – | – | – | – | – | – | – | – | – | – | |
14.657.953 – PORTO DE CIMA BREWING AND BAKING LTDA. | Porto de Cima Todos os Tipos | – | – | 19,00 | – | – | – | – | – | – | – | – | – | – | – | – |
00.066.130 -EDUARDO BIER INDL. E COML. PRD. ALIMENTICIOS LTDA. | Dado Bier Pilsen | 2,03 | – | 4,47 | 7,57 | – | – | – | – | 1,52 | – | 1,91 | 2,48 | – | 15,14 | – |
Dado Bier Lager Pilsen | – | – | – | – | – | – | – | – | – | – | – | 4,41 | – | – | – | |
Dado Bier Especial | – | – | 8,39 | – | – | – | – | – | – | – | – | 5,21 | – | 16,65 | – | |
Dado Bier Double Chocolate Stout | – | – | – | 92,83 | – | – | – | – | – | – | – | – | – | – | – | |
Kit Cerveja Dado Bier Ipa | – | – | 10,31 | – | – | – | – | – | – | – | – | – | – | – | ||
Kit Dado Bier Especial – 1 Gf 600ml + copo + base | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 41,17 |
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.
ANEXO II
NORMA DE PROCEDIMENTO FISCAL Nº 25/2015 – TABELA 2 VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ENERGÉTICOS VIGÊNCIA: 01.04.2015 A 30.09.2015
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 500ml | De 501 a 900ml | De 901ml a 1300ml | Acima de 1300ml | Até 150ml | De 151ml a 250ml | De 251ml a 300ml | De 301ml a 400ml | Acima De 400ml | ||
49629777 – IND. TATUZINHO | ATOMIC | – | – | – | – | – | – | – | – | – | – | – | 5,85 | – | – |
03968536 – HORIZONTE DISTRIB. | BAD BOY POWER DRINK | – | – | – | – | – | – | – | 8,48 | 15,74 | – | 6,13 | 6,53 | – | – |
TSUNAMI ENERGY DRINK | – | – | – | – | – | – | – | 7,25 | 15,74 | – | – | 4,55 | – | – | |
00904448 – SPAIPA S/A | BURN | – | – | – | – | 6,75 | – | – | 10,06 | – | – | 6,44 | 6,44 | – | 8,84 |
04175027 – GLOBALBEV | EXTRA POWER | – | – | – | – | – | – | – | 9,64 | 14,39 | – | 6,72 | 5,52 | 5,26 | 8,00 |
FLYING HORSE | – | – | – | – | – | – | – | 7,25 | 14,39 | – | 7,29 | 5,18 | 6,05 | 8,39 | |
MARATHON | – | – | – | – | – | 3,60 | – | – | – | – | – | – | – | – | |
MONSTER | – | – | – | – | 3,85 | – | – | – | – | – | – | – | – | 7,18 | |
ON LINE | – | – | – | – | – | – | – | 7,25 | 9,87 | – | 7,32 | 4,55 | – | – | |
MARLEY’S MELLOW MOOD | – | – | – | – | – | – | – | – | – | – | – | – | 5,19 | – | |
10936845 – NINJA IND. COM LT | NINJA POWER e BIG | – | – | – | 3,11 | 4,04 | – | – | 9,64 | 10,68 | – | 5,26 | 4,56 | – | – |
NINJA POWER BLACK | – | – | – | – | – | – | – | 7,25 | 9,86 | – | – | – | – | – | |
NINJA GUARANÁ | 1,24 | 1,62 | 2,49 | – | – | – | – | – | – | – | – | – | – | – | |
NINJA SHOT | – | – | – | 2,70 | – | – | – | – | – | – | – | – | – | – | |
02946761 – RED BULL BRASIL | RED BULL | – | – | – | – | – | – | – | – | – | – | 7,63 | 7,63 | 8,82 | 10,75 |
06296011 – ALFLASH DIST.BEB. | FLASH POWER | – | – | – | – | – | – | – | – | – | – | – | 6,74 | 7,78 | – |
54505052 – MINALBA ALIM.BEB. | NIGTH POWER INDAIA | – | – | – | – | 6,46 | – | – | – | 10,50 | – | 6,60 | – | – | – |
NIGHT POWER REGULAR | – | – | – | – | – | – | – | – | – | – | – | 4,56 | – | – | |
08196490 – ENERGIA COM. ENERG. | SPEED UP | – | – | – | – | – | – | – | – | – | – | 5,28 | 5,08 | – | 8,00 |
HIFLY | – | – | – | – | – | – | – | 7,25 | – | – | – | – | – | – | |
78328051 – ALIBRAS ALIM. BRAS. LT | CRAZY COW | – | – | – | – | 4,32 | 4,99 | – | 7,25 | 12,18 | – | – | – | – | – |
RED CLUB | – | – | – | – | 2,94 | – | – | 7,25 | 9,87 | – | – | – | – | – | |
79704961 – IND. COM. BEB. GAROTO | ENERGY DRINK RABBIT 40 | – | – | – | – | 3,15 | – | 7,24 | – | 12,97 | – | – | – | – | – |
05193785 – BLUE BEV. EVASAD. | BLUE ENERGY XTREME | – | – | – | – | – | – | – | 7,25 | – | – | 5,26 | 4,55 | – | – |
NITRO ENERGY DRINK | – | – | – | – | – | – | – | 7,25 | 9,87 | – | 5,26 | 4,55 | – | – | |
VIBE ENERGY DRINK | – | – | – | – | 3,07 | – | – | 7,25 | 9,87 | – | 5,26 | 4,55 | – | – | |
BLUE ENERGY DRINK | – | – | – | – | – | – | – | – | 9,87 | – | – | – | – | – | |
09004683 – CUETO IMP E EXP | VIPER DO BRASIL | – | – | – | – | – | – | – | – | – | – | 5,41 | – | – | – |
02295098 – IND.MISSIATO BEB. | F15 ENERGY DRINK | – | – | – | – | – | – | – | 7,25 | 9,87 | – | 5,41 | 4,55 | – | – |
03291860 – DRY IND.COM.BEB. | VIBE ENERGY | – | – | – | – | – | 3,60 | – | – | – | – | 5,61 | – | – | – |
07968378 – ROCK ART BRASIL LT | SPORTS DRINK | – | – | – | – | – | – | – | – | – | – | – | 5,77 | – | – |
13383069 – RAG COM. BEBIDAS LT | BUG ENERGY DRINK | – | – | – | – | – | – | – | 7,25 | – | – | – | 4,55 | – | – |
29588019 – ARBOR BRASIL IND. BEB. | EXTREME e RED HOT | – | – | – | – | – | – | – | 8,01 | 12,49 | – | 5,50 | 5,67 | – | 8,00 |
NUCLEAR e MINOTAURO | – | – | – | – | – | 5,67 | – | 7,31 | 13,57 | – | – | 4,55 | – | – | |
62548409 – ULTRAPAN | HP HOT POWER e POWER BULL | – | – | – | – | – | 5,89 | – | 9,64 | 10,28 | – | – | 5,10 | 6,31 | – |
Dr UP | – | – | – | – | – | – | – | – | – | – | – | 5,11 | – | – | |
09657722 – FALCON IND COM BEB | FALCON ENERGY DRINK | – | – | – | – | 3,36 | 4,86 | – | 9,64 | 9,98 | – | – | 4,79 | – | – |
73410326 – CERV. PETRÓPOLIS | TNT – ENERGY DRINK | – | – | – | – | – | – | – | – | – | – | 5,76 | 5,76 | 6,39 | 7,98 |
MAGNETO | – | – | – | – | – | – | – | 7,69 | – | – | – | – | – | – | |
03408722 – 101 DO BRASIL INDAL | BALI HAI | – | – | – | – | – | – | – | – | 9,87 | – | – | – | – | – |
RED BLACK | – | – | – | – | 2,49 | – | – | – | – | – | 5,25 | – | – | – | |
58150087 – COMEXIM LTDA | CARBON – Todos Sabores | – | – | – | – | – | – | – | 8,23 | – | – | – | 4,93 | – | – |
PHANTOM | |||||||||||||||
81887135 – LABORTANT | K-12 ENERGY DRINK | – | – | – | – | – | – | – | – | 9,87 | – | – | – | – | – |
46923090 – WORLDBEV IND.COM | FULL BLAST | – | – | – | – | – | 3,78 | – | 10,68 | – | – | – | – | 5,19 | – |
08032776 – ALTERNATIVA COM. | PÂNICO ENERGY DRINK | – | – | – | – | – | – | – | – | – | – | – | – | 5,19 | – |
01731172 – BEBIDAS GRASSI | DOPPING | – | – | – | – | – | – | – | – | – | – | 5,31 | 5,11 | – | – |
BALY | – | – | – | – | 2,64 | – | 7,77 | 7,25 | 9,87 | – | 5,25 | – | – | – | |
BALY BRASIL | – | – | – | – | 2,98 | – | 7,77 | 7,38 | 10,33 | – | 5,25 | – | – | – | |
86552676 – VINHOS RANDON LT | HITS POWER | – | – | – | – | 2,49 | – | – | 6,84 | 9,31 | – | 4,96 | – | – | – |
10985860 – JPG ING. BEBIDAS ESP. | FUEL ENERGY DRINK | – | – | – | – | 4,04 | – | – | 9,64 | 9,87 | – | – | – | – | – |
84298900 – DISTRIBUIDORA MULLER | STATUS | – | – | – | – | – | – | – | 9,64 | – | – | 5,43 | – | – | – |
BLACK DRAGON e RED DRAGON | – | – | – | – | 4,04 | – | – | 9,64 | – | – | – | – | – | – | |
04656775 – IPANEMA IND. COM. BEB | VNG e MARVADO | – | – | – | – | – | – | – | – | 9,87 | – | 5,25 | – | 5,78 | – |
72565765 – MULTIDRINK DO BRASIL | FUZZY e POWER DRAW | – | – | – | 2,49 | 4,04 | – | 8,27 | – | – | – | – | – | – | – |
82206004 – INAB IND. NAC. BEB. | BOMBASTIC | – | – | – | – | 4,04 | – | – | 9,64 | 12,11 | – | – | – | – | – |
11033665 – SOUTH AMERICAN | ROCKET FUEL | – | – | – | – | – | – | – | – | – | – | – | – | 5,19 | 8,00 |
75119594 – IND.COM. BEB. VALLE LT | PARANAENSE ENERGY DRINK | – | – | – | – | – | – | – | – | – | – | – | 5,11 | – | – |
97318943 – A.M. SARANDI LT | RED REX | – | – | – | – | – | 6,56 | – | – | – | – | – | – | – | – |
08609402 – CAMACHO IND BEB | BLUE MINO ENERGY DRYNK | – | – | – | – | 3,39 | – | – | – | 15,23 | – | – | – | – | – |
90586405 – DIST. BEB. CHIAMULERA | ORBIT | – | – | – | – | 3,02 | – | 7,52 | – | – | – | – | – | – | – |
44367522 – CERVEJARIA MALTA LT | NAT POWER | – | – | – | – | – | – | 7,78 | 7,25 | 9,87 | – | – | 4,82 | 5,78 | – |
05105162 – SOL IND. COM BEBIDAS | VULCANO | – | – | – | 3,93 | – | 6,04 | – | 9,56 | 13,91 | – | 5,40 | 5,01 | 5,45 | 8,00 |
97.318.943 – ÁGUAS MINERAIS SARANDI LTDA. | Energético RED REX | – | – | – | – | – | – | – | – | – | – | – | – | – | 9,87 |
Energético KANIBAL | – | – | – | – | – | – | – | – | – | – | – | 4,70 | – | – | |
76.492.305 -EMPRESA DE ÁGUAS OURO FINO LTDA. | Energético INSANO | – | – | – | – | – | – | – | – | – | 9,87 | – | – | – | – |
08.929.429 -INDÚSTRIA DE BEBIDAS CELINA LTDA. | Energético K5 Baixa caloria | – | – | – | – | 4,06 | – | – | 9,66 | 15,50 | – | – | – | – | – |
10.936.845 – NINJA IND. E COM. LTDA. | Energético NINJA BLACK POWER | – | – | – | – | – | – | – | – | – | – | 7,32 | – | – | – |
18.333.687 – EDGE ENERGY DRINK BEBIDAS ENERGÉTICAS LTDA. | Energético EDGE | – | – | – | – | 5,54 | – | – | – | – | – | – | 5,54 | – | – |
90.586.405 – DISTR. BEB. CHIAMULERA LTDA. | Energético ORBIT | – | – | – | – | – | – | 9,64 | 9,64 | – | – | – | – | – | – |
ANEXO II
NORMA DE PROCEDIMENTO FISCAL Nº 25/2015 – TABELA 3 VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ISOTÔNICOS VIGÊNCIA: 01.04.2015 A 30.09.2015
REFRIGERANTES | EMBALAGENS RETORNÁVEIS | EMBALAGENS DESCARTÁVEIS | |||||||||||||||
VIDRO e PET | LATA | ||||||||||||||||
CNPJ Básico e NOME DO FABRICANTE | MARCAS E SABORES | Até 260ml | De 261 a 599ml | 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 1.750 ml | De 1.751 a 2.250ml | De 2.251 a 2.750ml | Acima de 2.750ml | Até 310ml | De 311ml a 399ml | Acima de 399ml |
02808708 – AMBEV | PEPSI COLA | – | 2,92 | – | 1,84 | 38,23 | 1,22 | – | 3,36 | 3,53 | 3,52 | 4,20 | 4,39 | 5,28 | – | 2,10 | 2,42 |
PEPSI TWIST | – | 2,92 | – | 1,84 | 38,23 | 1,22 | – | 3,41 | 3,53 | 3,52 | 4,39 | 4,39 | 5,28 | – | 2,12 | 2,42 | |
H2OH! – GUARAH | – | – | – | – | – | – | – | 3,17 | – | 4,14 | – | – | – | – | – | – | |
TÔNICA ANTÁRTICA | – | 2,78 | – | – | – | – | – | – | – | – | – | – | – | – | 2,38 | – | |
DEMAIS MARCAS E SABORES | – | 2,73 | – | 1,98 | 38,23 | 1,20 | – | 3,38 | 3,53 | 3,56 | 4,30 | 4,53 | 5,28 | – | 2,09 | – | |
00904448 – SPAIPA S/A 61186888 -SPAL IND. BRASILEIRA DE BEBIDAS S.A. | COCA COLA VIDRO | 2,07 | 2,28 | 2,37 | 2,38 | 38,23 | 1,46 | – | – | – | – | – | – | – | – | – | – |
COCA COLA PET e LATA | – | – | – | – | – | 1,70 | 2,90 | 3,34 | 3,24 | 3,00 | 4,99 | 5,21 | 5,90 | 1,54 | 2,24 | 2,32 | |
COCA COLA ZERO | – | 2,34 | – | – | – | 1,63 | 2,90 | 3,33 | 3,26 | 3,00 | 5,01 | 5,19 | 5,90 | 1,54 | 2,25 | 2,32 | |
AQUARIUS FRESH | – | – | – | – | – | – | – | 3,33 | – | 3,44 | – | – | – | – | – | – | |
SCHWEPPES | – | – | – | – | – | – | – | – | – | 4,10 | – | – | – | – | 2,39 | – | |
DEMAIS MARCAS E SABORES VIDRO | 1,12 | 2,54 | 2,26 | 2,27 | 38,23 | – | – | – | – | – | – | – | – | – | – | – | |
DEMAIS MARCAS E SABORES PET e LATA | – | – | – | – | – | 3,19 | – | 3,19 | 3,33 | 3,64 | 4,16 | 4,34 | 4,68 | 1,48 | 2,09 | – | |
COCA-COLA Garrafa Alumínio Descart. | – | – | – | 2,34, | – | – | – | – | – | – | – | – | – | 3,72 | – | – | |
50221019 – BRASIL KIRIN IND. BEB. S/A | TÔNICA SCHIN | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 2,00 | – |
TODAS AS MARCAS E SABORES | – | – | 2,02 | – | – | 1,14 | 2,63 | 2,67 | 2,41 | – | 3,18 | – | – | – | 1,61 | – | |
FIBZ SABORES | – | – | – | – | – | – | – | 2,52 | – | – | 3,89 | – | – | – | 2,09 | – | |
76490572 – HUGO CINI S/A | CRISTAL CINI LIMÃO | – | – | – | – | – | – | – | 2,08 | – | – | – | – | – | – | – | – |
DEMAIS MARCAS E SABORES | – | – | 1,22 | – | – | – | 1,58 | 1,75 | – | 2,30 | 2,97 | – | – | – | – | – | |
CINI PREMIUM SABORES | – | – | – | – | – | – | – | – | – | 2,98 | – | – | – | – | – | – | |
00204820 – ALLSTON BREW | GUARATUBA | – | – | 1,05 | – | – | – | – | 1,74 | – | – | 2,72 | – | – | – | 1,40 | – |
80227374 – A R ULIANA & CIA | ULIANA | – | – | 1,23 | – | – | – | – | – | – | – | 3,03 | – | – | – | – | – |
75566612 – BEB RIO BRANCO LT | RIO BRANCO | 0,91 | 1,20 | 1,09 | – | – | – | – | 1,76 | – | – | 3,02 | – | – | – | – | – |
55325989 – IN.COM.BEB.FUNADA | FUNADA | 0,72 | – | 1,07 | – | – | 1,14 | 1,51 | 1,64 | – | 2,64 | 2,83 | – | – | – | 1,51 | – |
RC Cola | – | – | – | – | – | – | – | – | – | – | 3,03 | – | – | – | 1,63 | – | |
07417802 – CLARO IND COM BEB | FABIANE | 0,95 | – | 1,06 | – | – | 1,05 | – | 1,88 | 2,30 | – | 2,53 | – | – | – | – | – |
03814665 – CO-IND COM BEBIDAS | NATIVA | – | – | 1,25 | – | – | – | – | – | – | – | 2,99 | – | – | – | – | – |
04078533 – IND ALIM NEON LT | NEON | – | – | 1,01 | – | – | – | – | 1,78 | – | – | 2,95 | – | – | – | – | – |
75119594 – IND COM BEBS VALLE | PARANAENSE | 0,92 | – | 1,17 | – | – | – | 1,65 | 1,92 | – | – | 3,00 | – | – | – | – | – |
79704961 – IND COM BEB GAROTO LT | GAROTO | 0,88 | 1,10 | 1,19 | – | – | 1,16 | – | 2,16 | – | – | 3,07 | – | – | – | – | – |
TONY | – | – | – | – | – | – | – | – | – | – | 2,99 | – | – | – | – | – | |
BLACK COLA | 1,14 | – | 1,17 | – | – | – | – | 1,73 | – | – | 3,12 | – | – | – | – | – | |
SNOW | – | – | – | – | – | – | – | 1,73 | – | – | – | – | – | – | – | – | |
KALENA BLACK COLA | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,55 | – | |
80002884 – IRMAOS PAGANI LT | GOLD SCRIN | 0,93 | 0,90 | 1,07 | – | – | 1,49 | 1,51 | – | 2,42 | – | 3,15 | – | – | – | – | – |
002546391 – NAIPI IND COM BEB. | NAIPY | – | – | – | – | – | – | – | – | – | – | 2,99 | – | – | – | – | – |
01307936 – NEWAGE IND. BEBIDAS LTD | TÔNICA, CLUB SODA e CITRUS | – | – | – | – | – | – | 2,28 | – | 3,39 | 4,03 | – | – | – | – | 1,55 | 2,12 |
COLA CAFÉ e XAMEGO | – | – | – | – | – | 1,82 | 1,67 | – | – | 2,39 | 3,24 | – | 3,69 | – | 1,55 | 1,72 | |
CRUZEIRO | – | – | – | – | – | – | 1,82 | 2,34 | – | – | 2,99 | – | – | 1,49 | – | – | |
GALEGUINHA | – | – | – | – | – | – | 1,82 | 2,34 | – | – | 2,99 | – | – | – | – | – | |
XAMEGUINHO | – | – | – | – | – | 1,83 | – | – | – | – | – | – | – | – | – | – | |
07181572 – PINHEIRAL IND BEB | XERETA e H2X | – | – | 1,17 | – | – | – | – | 1,73 | – | 2,07 | 2,99 | – | – | – | – | – |
02789326 – REFRIG LIGIANE LT | LIGIANE | 0,93 | 1,53 | 1,17 | – | – | – | – | – | – | – | 2,99 | – | – | – | – | – |
JULLY | – | – | – | – | – | – | – | – | – | – | 2,99 | – | – | – | – | – | |
03923876 – WEST PR IND BEB | TYSS | – | – | – | – | – | – | – | 1,27 | – | – | 2,75 | – | – | – | – | – |
FRYSS | – | – | – | – | – | – | – | – | – | – | 2,49 | – | – | – | – | – | |
47765888 – VENCETEX BEBIDAS | VENCETEX | 1,06 | 1,31 | 1,17 | – | – | – | 1,67 | 1,95 | – | – | 2,99 | – | – | – | – | – |
54505052 – MINALBA ALIM.BEB. | MINALBA | 1,35 | – | – | – | – | – | 1,67 | – | – | – | – | – | – | – | – | – |
MINALBA SABORES | 1,35 | – | – | – | – | 1,59 | – | – | – | – | – | – | – | – | – | – | |
AQUA ZERO | – | – | – | – | – | – | – | 1,92 | – | 2,49 | – | – | – | – | – | – | |
03131613 – IND BEB MATTE LEÃO | GREEN TEA SPREE | – | – | – | – | – | – | – | 2,51 | – | 3,26 | – | – | – | – | – | – |
GUARANÁ POWER PLUS | – | – | – | – | – | 5,37 | – | – | – | – | – | – | – | – | – | – | |
89967939 – FANTE IND BEBIDAS | DUSHY FEST e DIAMANT | – | – | – | – | – | – | – | 12,28 | 20,71 | – | – | – | – | – | – | – |
90049156 – COOP VIN GARIBALDI | GOTAS DE CRISTAL E GOTAS GARIBALDI | – | – | – | – | – | – | – | 7,10 | – | – | – | – | – | – | – | – |
GOTAS DE CRISTAL E GOTAS GARIBALDI – VERSÃO FESTA | – | – | – | – | – | – | – | 10,52 | – | – | – | – | – | – | – | – | |
05234988 – D’FONTE IND.COM.BEB | D’FONTE | – | – | – | – | – | – | – | – | – | – | 2,99 | – | – | – | – | – |
82206004 – INAB IND.NAC.BEB LT | COLONIA – TODOS SABORES | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,55 | – |
45426798 – CIA NACIONAL BEB.NOBRES | Todas Marcas e Sabores | – | – | – | – | – | 1,62 | 1,67 | – | – | 2,43 | 2,99 | – | – | – | 1,55 | – |
08609402 – CAMACHO E VIEIRA LT | OURO VERDE | 0,91 | 1,63 | 1,29 | – | – | 1,18 | – | 1,94 | – | 2,50 | 3,18 | – | – | – | – | – |
97318943 – ÁGUAS M. SARANDI | SARANDI | – | – | 1,17 | – | – | – | 1,67 | 2,03 | – | 2,34 | 2,90 | – | – | – | 1,55 | – |
TAMPY | – | – | 1,30 | – | – | – | 1,67 | 1,89 | – | 2,39 | 2,99 | – | – | – | 1,55 | – | |
TABYS | – | – | – | – | – | – | – | – | – | – | 2,99 | – | – | – | – | – |
ANEXO II
NORMA DE PROCEDIMENTO FISCAL Nº 25/2015 – TABELA 1 VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA REFRIGERANTES VIGÊNCIA 01.04.2015 A 30.09.2015
REFRIGERANTES | EMBALAGENS RETORNÁVEIS | EMBALAGENS DESCARTÁVEIS | |||||||||||||||
VIDRO e PET | LATA | ||||||||||||||||
CNPJ Básico e NOME DO FABRICANTE | MARCAS E SABORES | Até 260ml | De 261 a 599ml | 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 310ml | Até 399ml | Acima de 399ml |
78517596 – IND. MATE LARANJEIRAS | XIMA OXIGEN | – | – | – | – | – | – | 2,77 | 2,97 | – | 4,33 | – | – | – | – | – | – |
XIMA OXIGEN TOSTADO | – | – | – | – | – | – | 2,97 | 3,17 | – | 4,52 | – | – | – | – | – | – | |
73676231 – EM.A.M.CRISTAL | MAX WILHELM | – | – | – | – | – | 1,93 | 2,05 | 2,52 | 2,32 | 2,88 | 3,08 | – | – | – | – | – |
56036312 – CERV. KRILL LT | KRILL e MANTOVANI | – | – | 1,17 | – | – | – | 1,92 | – | – | – | 3,08 | – | – | – | 1,64 | – |
90999392 – MONTECARLO BEB | BONANZA | – | – | – | – | – | – | – | 2,13 | – | – | 3,08 | – | – | – | – | – |
72459878 – REFRIX ENV.BEBIDAS | XERETA | – | – | – | – | – | – | 1,92 | – | – | – | 3,08 | – | – | – | 1,64 | – |
KARETA – BAIXA CALORIA | – | – | – | – | – | – | – | – | – | – | 3,08 | – | – | – | – | – | |
04984085 – CERPA CERVEJARIA | CERPA | – | 1,23 | – | – | – | – | – | – | – | – | 3,08 | – | – | – | 1,64 | – |
05465390 – C.B.R. IND BRAS REF | DOLLY – Todos os Sabores | – | – | – | – | – | – | 1,92 | – | – | – | 3,08 | – | – | – | – | – |
58150087 – COMEXIM LTDA | AQUÍSSIMA (Todos os sabores) | – | – | – | – | – | – | 2,06 | – | – | – | – | – | – | – | – | – |
VERMONT Agua Tônica/Lemon | – | – | – | – | – | – | 1,92 | – | – | – | – | – | – | – | – | – | |
JAH! FRESH – Todos os Sabores | – | – | – | – | – | – | 1,92 | 2,42 | – | 2,81 | – | – | – | – | 1,64 | – | |
46923090 – WORLDBEV IND.COM. | LECKER – Todos os Sabores | – | – | – | – | – | – | – | – | – | – | 3,08 | – | – | – | 1,64 | – |
73410326 – CERVEJARIA PETRÓPOLIS | IT – Todos os Sabores | – | – | – | – | – | – | – | – | – | – | 3,12 | – | – | – | 1,64 | – |
01731172 – BEBIDAS GRASSI | CAPRICHO e CAPRI COLA | – | – | – | – | – | – | – | – | – | – | 3,08 | – | – | – | – | – |
10656672 – REFRIKO IND. COM. BEB | REFRIKO | – | – | 1,17 | – | – | 1,21 | – | 1,93 | – | – | 3,00 | – | 4,08 | – | 1,68 | – |
REFREE | – | – | – | – | – | 1,14 | – | 2,06 | – | – | 3,08 | – | 4,13 | – | 1,64 | – | |
ICECOLA | – | – | – | – | – | 1,23 | 1,77 | 1,96 | – | – | – | – | 4,32 | – | 1,56 | – | |
05355352 – ICBC IND. COM. BEB. | CONQUISTA | – | – | 1,17 | – | – | 1,75 | – | 2,15 | – | – | 3,08 | – | – | – | – | – |
46842894 – CASA DI CONTI LT | Todas Marcas e Sabores | – | 1,22 | 1,25 | 2,04 | – | – | 1,94 | 2,02 | 2,94 | – | 3,22 | – | 4,14 | – | 1,76 | – |
80936685 – ÁGUA DA SERRA BEB | Todas Marcas e Sabores | 1,30 | – | 1,17 | – | – | 1,27 | – | 2,46 | 2,32 | – | 3,08 | – | – | – | – | – |
44367522 – CERVEJARIA MALTA LT | TROPICOLA e CRISTALINA | – | – | 1,17 | – | – | – | – | 2,10 | 1,89 | – | 3,08 | – | – | – | 1,64 | – |
03408722 – 101 DO BRASIL | KIENEN SABORES | – | – | – | – | – | 1,41 | – | 2,10 | 2,32 | – | – | – | – | – | – | – |
KIENEN COLA | – | – | – | – | – | 1,41 | – | 2,10 | 2,39 | – | – | 3,28 | – | – | – | – | |
78328051 – ALIBRAS ALIM BRAS LTDA | QUIPO | – | – | 1,17 | – | – | 1,41 | – | 2,10 | 2,41 | 2,74 | 3,08 | – | – | – | 1,64 | – |
76492305 – EMP. ÁGUAS OURO FINO | OURO FINO – BAIXA CALORIA | – | – | – | – | – | – | – | 2,42 | – | 2,65 | – | – | – | – | – | – |
08929429 – IND. BEBIDAS CELINA LTDA | CELINA – Todos os Sabores | – | 2,50 | – | – | – | – | – | 2,10 | – | – | 3,08 | – | – | – | – | – |
FLYCEL BAIXA CALORIA -SABORES | – | – | – | – | – | – | – | – | – | – | 3,08 | – | – | – | – | – | |
CELININHA – Todos os Sabores | – | – | – | – | – | 1,43 | – | – | – | – | – | – | – | – | – | – | |
FLYCEL KIDS BAIXA CALORIA | – | – | – | – | – | 1,43 | – | – | – | – | – | – | – | – | – | – | |
SODA CELINA | – | – | – | – | – | – | – | 2,10 | – | – | 3,08 | – | – | – | – | – | |
– | – | – | – | – | – | – | – | – | – | – | – | – | – | ||||
08652855 – JOÃO J. FERREIRA & CIA LTDA | BEFRICOL | – | – | – | – | – | – | – | – | – | – | 3,08 | – | – | – | – | – |
FRUTT INGÁ | – | – | 1,17 | – | – | – | – | – | – | – | 3,08 | – | – | – | – | – | |
75761130 – EMP. ÁGUA MIN. ITAIPU | TRIBONNA | – | – | – | – | – | – | – | 2,10 | – | – | – | – | – | – | – | – |
82636770 – BEBIDAS THOMSEN LTDA | THOM | – | – | – | – | – | 1,33 | – | – | 1,89 | – | 3,07 | – | – | – | – | – |
04576022 – TIO SAM IND.COM. BEBIDAS LTDA | VÔ KIKO | – | – | 1,23 | – | – | – | – | – | – | – | 3,08 | – | – | – | – | – |
TIO SAM | – | – | – | – | – | – | – | – | – | – | 3,08 | – | – | – | – | – | |
VÔ KIKO SABORES | – | – | – | – | – | – | – | 2,10 | – | – | – | – | – | – | – | – | |
32296378 – CEREAIS BRAMIL LTDA | MIL | – | – | – | – | – | – | – | 2,10 | – | – | 3,08 | – | – | – | – | – |
MILZINHO | – | – | – | – | – | 1,33 | – | – | – | – | – | – | – | – | – | – | |
SOFT | – | – | – | – | – | – | – | – | – | – | 3,08 | – | – | – | – | – | |
03239291 – IND. BEBIDAS SPRICIGO LTDA | SERRA SPRI | – | – | – | – | – | – | – | 2,10 | – | – | 3,08 | – | – | – | – | – |
SAX – BAIXA CALORIA | – | – | – | – | – | – | – | – | – | – | 3,08 | – | – | – | – | – | |
PIACEVOLE | – | – | – | – | – | – | – | 2,10 | – | – | – | – | – | – | – | – | |
04253784 – FRANKINI IND COM LTDA | SETE VOLTAS | – | – | – | – | – | – | 2,21 | – | 4,02 | – | – | – | – | – | – | – |
02661226 – IND COM BEB PINHEIRENSE LT | HOLA | – | – | – | – | – | – | – | – | – | – | 2,76 | – | – | – | – | – |
14855397 – MW INDUSTRIA DE BEBIDAS LTDA. | ÁGUA TÔNICA MANTOVANI | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 2,24 | – |
05.019.265 – DI CARLLI IND E COM. | TROPHY | – | – | – | – | – | 1,48 | – | 2,69 | – | – | 3,47 | – | – | – | – | – |
89962781 – MURARO & CIA LTDA. | MAIS ECONÔMICO | – | – | – | – | – | – | – | – | – | – | 3,08 | – | – | – | – | – |
OUTROS | 1,91 | 2,51 | 2,77 | 3,18 | 53,39 | 4,15 | 3,44 | 3,81 | 4,91 | 5,20 | 5,45 | 5,52 | 6,52 | 2,60 | 2,71 | 3,40 | |
TODAS AS MARCAS REGIONAIS DE BAIXA CALORIAS | 1,66 | 3,13 | 3,03 | 2,90 | 44,20 | 3,73 | 2,67 | 3,21 | 3,51 | 4,66 | 5,21 | 5,39 | 6,01 | 2,37 | 2,46 | 2,32 | |
84.961.473 – CERTANO COMERCIAL DE |
Refrigerante ULIANA Todos os sabores | 1,14 | – | – | 2,74 | – | – | 1,18 | – | – | – | – | – | – | – | – | – |
05.234.988 – D’FONTE IND COM E DISTR BEBIDAS LTDA. | Refrigerante D’FONTE | 2,34 | 2,34 |
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.
ANEXO III
NORMA DE PROCEDIMENTO FISCAL Nº 25/2015 VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ÁGUA MINERAL VIGÊNCIA: 01.04.2015 A 30.09.2015
ÁGUA MINERAL | EMBALAGENS RETORNÁVEIS | EMBALAGENS DESCARTÁVEIS | ||||||||||||||||
CNPJ Básico e NOME DO FABRICANTE | MARCAS E SABORES | PET e PP | VIDRO | COPO | ||||||||||||||
Vidro Até 599ml | Garrafão Até 12 Litros | Até 350ml | De 351 a 700ml | De 701 a 1750ml | De 1751 a 2500ml | De2501 s 6000ml | Acima de 6001ml | Até 250ml | 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 | – | – | – | – | – | 1,88 | – | 2,89 | – | – | – | 11,84 | – | 0,90 | – | – | – |
PETROPOLIS | – | – | – | – | – | 1,55 | – | 2,59 | – | – | – | – | – | – | – | – | – | |
SÃO LOURENÇO | – | – | – | 1,66 | 1,39 | 1,79 | 2,67 | 3,19 | 3,32 | – | – | – | – | – | – | – | – | |
NESTLE PUREZA VITAL | – | – | 9,32 | 1,35 | 1,54 | 1,70 | 2,08 | 2,08 | 2,51 | – | – | 7,32 | 9,74 | – | – | – | – | |
09285874-ASB BEB. ALIM. | SANTA BÁRBARA | – | – | 9,32 | – | – | – | – | – | – | – | – | – | – | – | – | – | – |
00904448 – SPAIPA S/A | CRYSTAL e CRYSTAL SPORT | – | – | – | 1,64 | 1,89 | 1,62 | 1,98 | 2,28 | 2,78 | – | – | 6,17 | – | – | 0,87 | – | – |
80312358-AG. MIN. ATIVA | AQUATIVA | – | – | 7,66 | – | – | 1,33 | 1,69 | 2,15 | – | – | – | 7,22 | – | 0,63 | – | – | – |
4895649-AG.MIN.NATURALE | CLARI | – | – | 7,16 | 1,07 | 1,18 | 1,37 | 1,57 | 2,00 | 2,12 | – | – | 6,68 | 7,48 | 0,58 | 0,78 | – | – |
76490572-HUGO CINI S/A | CINI SODA CRISTAL | – | – | – | – | – | 1,76 | 1,98 | – | – | – | 2,66 | – | – | – | – | – | – |
78439353-AG.MIN. ROLANDIA | D’FONTE | – | – | 8,14 | – | – | 1,55 | 1,85 | – | – | 2,64 | 2,85 | 7,82 | – | 0,53 | 0,77 | – | – |
6218666-BAGGIO & BAGGIO | FONT LIFE | – | – | 6,91 | 1,08 | 1,22 | 1,71 | 1,81 | 2,36 | 2,49 | – | – | 6,69 | 9,06 | 0,52 | 0,56 | – | – |
1846274-E.A.MIN.VALE ARAUC. | FONTANA ORO | – | – | 8,88 | 1,23 | 1,49 | 1,49 | 1,67 | 2,15 | 2,57 | – | – | 7,13 | – | 0,55 | 0,62 | – | – |
2808708-CIA BEB.AM.-AMBEV | FRATELLI VITA | – | – | – | – | – | 2,08 | – | – | – | – | – | – | – | – | – | – | – |
75761130-EMP.AG.MIN.ITAIPU | ITAIPU | – | – | 8,88 | – | – | 1,69 | 1,84 | 2,15 | 2,57 | – | – | 7,12 | 8,39 | 0,55 | 0,62 | – | – |
80520042-RIBAS MINERACAO | ITAY | – | – | 8,08 | – | – | 1,35 | – | 2,09 | – | – | – | 6,63 | – | 0,51 | 0,62 | – | – |
5442765-CIAL ALIMENTOS PS | MACERATTI | – | – | 9,31 | 1,36 | 1,53 | 1,41 | 2,08 | 2,45 | – | – | 3,07 | 7,15 | – | 0,88 | 1,15 | – | – |
54505052-MINALBA AL.BEBIDAS | MINALBA | 1,84 | 1,84 | – | 1,55 | 1,78 | 1,87 | 1,96 | 2,18 | 2,62 | 3,61 | 3,70 | 9,24 | 14,35 | 0,53 | – | – | – |
MINALBA PREMIUM | – | – | – | 3,62 | 3,62 | – | – | – | – | – | – | – | – | – | – | – | – | |
76492305 – EMPRESA DE ÁGUA OURO FINO | OURO FINO – OURO | 2,01 | 2,33 | 10,34 | 1,58 | 1,90 | 1,91 | 2,21 | 2,29 | 2,78 | – | 3,71 | 7,49 | – | 0,78 | 1,02 | 3,59 | 3,79 |
OURO FINO – PLUS | – | – | – | – | – | 2,10 | – | – | – | – | – | – | – | – | – | – | – | |
OURO FINO – RED & BLUE e FITNESS | – | – | – | 1,97 | 2,06 | 1,54 | – | 2,08 | 2,78 | – | – | 9,84 | – | – | – | – | – | |
OURO FINO | – | – | – | – | – | – | – | – | – | – | – | – | 14,35 | – | – | – | – | |
1310808-MIN.AG. RAINHA | SAFIRA, CRISTAL CINI e ACQUA BONNA | – | – | – | 1,32 | 1,49 | 1,57 | 1,70 | 2,14 | 2,32 | – | – | 7,56 | – | 0,55 | 0,56 | – | – |
5022101-BRASIL KIRIN IND BEB S/A | SCHINCARIOL e FYS | – | – | – | 1,44 | 1,43 | 1,47 | 1,69 | 2,69 | 2,86 | – | – | 8,25 | – | – | – | 1,93 | 2,11 |
17442351-ÁG.DE SALVADOR | SOFT | – | – | – | – | – | 1,39 | – | – | – | 2,34 | – | 9,24 | – | – | – | – | – |
76593409-AG.MIN. TIMBU | TIMBU, MERCADORAMA e BIG | – | – | 6,91 | 1,22 | 1,36 | 1,50 | 1,81 | 2,36 | – | – | – | 7,64 | 12,08 | 0,79 | 1,02 | – | – |
BOM PREÇO | – | – | – | – | – | 1,57 | – | 2,35 | – | – | – | 7,64 | – | – | – | – | – | |
04440468-A.M.PEDRA BRANCA | FONTANELLA | – | – | 7,39 | – | – | 1,58 | 1,77 | – | – | – | – | – | – | – | – | – | – |
79704961-IN.COM.BEB.GAROTO | GAROTO | – | – | – | – | – | 1,54 | 1,67 | 2,02 | – | – | 2,63 | 8,22 | – | 0,51 | – | – | – |
03923876-WEST PR IND BEB | TYSS | – | – | – | – | – | – | 1,70 | – | – | – | – | – | – | – | – | – | – |
09122127-ÁGUA MG EXPLORAÇÃO LTDA | FONTANA DI FAHDO | – | – | – | – | – | 1,45 | 1,62 | 2,13 | 2,47 | – | – | 7,60 | – | 0,63 | – | – | – |
FONTANA DI FAHDO SPORT | – | – | – | – | – | 1,80 | – | – | – | – | – | – | – | – | – | – | – | |
97318943-ÁGUAS M. SARANDI | SARANDI | – | – | – | 1,33 | 1,41 | 1,72 | 1,92 | 2,85 | 3,22 | 2,89 | 4,30 | 6,09 | – | 0,80 | – | 1,84 | 1,84 |
FLORESTA, NACIONAL, EASY e BIG | – | – | – | 1,32 | 1,41 | 1,29 | 1,49 | 1,97 | – | – | 2,64 | 6,08 | – | – | – | – | – | |
73676231-EM.A.M.CRISTAL | MAX MINERAL | – | – | – | – | – | 1,67 | 1,79 | 2,47 | 2,57 | – | – | 8,35 | – | – | – | – | – |
03485089-INBEB-INDAL NORTE | COLINA SPOLLER | – | – | – | – | – | 1,62 | 1,77 | – | – | – | – | – | – | – | – | – | – |
04879012-E.A.PÉ SERRA LT | SERRA DA GRACIOSA | – | – | 8,18 | 1,55 | 1,74 | 1,62 | 1,77 | – | – | 2,61 | 3,30 | 7,71 | – | 0,69 | – | – | – |
04656775-IPANEMA | VIA NATURAL | – | – | – | 1,55 | 1,74 | 1,62 | 1,77 | 2,33 | 2,58 | – | – | – | – | 0,72 | 0,92 | – | – |
90999392-MONTECARLO | BONANZA | – | – | – | – | – | 1,67 | 1,83 | – | – | 2,59 | 2,75 | – | – | – | – | – | – |
55929772-A.M. SANTA INÊS | SANTA INÊS | – | – | – | 1,25 | 1,34 | 1,47 | 1,58 | 2,22 | – | 2,17 | – | – | 8,10 | 0,64 | 0,80 | – | – |
09460730-HIDROMINERAL | ATTIVA | – | – | – | 1,20 | 1,29 | 1,47 | 1,65 | 2,02 | – | – | – | 7,93 | – | 0,53 | – | – | – |
04592210 – DIJKSTRA A.M. | ROYAL FIT | – | – | 6,92 | 1,07 | 1,22 | 1,62 | 1,78 | 1,97 | 2,09 | – | – | 7,00 | – | – | – | – | – |
58150087 – COMEXIM LTDA | ACQUISSIMA – Todosos Tipos | – | – | – | 1,42 | 1,54 | 1,54 | 1,68 | 2,49 | 2,71 | – | – | – | – | – | 1,09 | – | – |
05941103-A.M.JORDÃO | MAYN | – | – | – | 1,09 | 1,17 | 1,34 | 1,52 | 2,12 | 2,16 | – | – | 8,25 | 9,06 | 0,59 | – | – | – |
07464045-IN.A.M. TREZA TILIAS | TREZE TÍLIAS | – | – | – | – | – | 1,28 | 1,49 | 1,97 | 2,09 | – | – | 6,08 | 6,92 | 0,52 | – | – | – |
04369102-VITALE PART.EMPR. | CRISTAL CINI | – | – | – | 1,07 | 1,16 | 1,28 | 1,49 | 1,98 | 2,09 | – | – | 6,08 | – | 0,52 | 0,55 | – | – |
ACQUA BONNA | – | – | – | 1,07 | 1,16 | 1,28 | 1,49 | 1,98 | 2,09 | – | – | 6,08 | – | 0,52 | 0,55 | – | – | |
PURIS | – | – | – | – | – | 1,28 | 1,49 | 1,97 | 2,09 | – | – | 6,08 | 6,92 | 0,52 | – | – | – | |
13374270-SUL BRASILEIRA DIST. ÁGUA LTDA | CRISTAL PREMIUM | – | – | – | 1,07 | 1,16 | 1,28 | 1,49 | 1,98 | 2,09 | – | – | 6,08 | – | 0,52 | 0,55 | – | – |
GAROTO | – | – | – | 1,07 | 1,16 | 1,28 | 1,49 | 1,98 | 2,09 | – | – | 6,08 | – | 0,52 | 0,55 | – | – | |
ACQUA BONNA | – | – | – | 1,07 | 1,16 | 1,28 | 1,49 | 1,98 | 2,09 | – | – | 6,08 | 7,10 | 0,52 | 0,55 | – | – | |
BIJOU | – | – | – | 1,07 | 1,17 | – | – | – | – | – | – | – | – | – | – | – | – | |
07076379-A.M. HAVAI LTDA | HAVAI | – | – | – | – | – | 1,62 | 1,78 | 2,40 | 2,51 | – | – | 7,81 | 9,33 | 0,67 | 0,83 | – | – |
44367522 – CERVEJARIA MALTA LT | CLUB SODA | – | – | – | – | – | – | 1,77 | – | – | – | – | – | – | – | – | – | – |
83560763 – A.M.SANTA CATARINA | SANTA CATARINA | 2,47 | 2,47 | 12,24 | – | – | 2,00 | 2,17 | 3,38 | 3,63 | – | – | 7,28 | 12,08 | 1,23 | – | – | – |
06319786 – A.M. VALE ENCANTADO | VALE ENCANTADO | – | – | 6,92 | – | – | 1,36 | – | – | – | – | – | 6,08 | 10,97 | – | – | – | – |
04574643 – E.A.M. MILAGRE LT | MILAGRE | – | – | 6,92 | 1,07 | 1,16 | 1,33 | 1,48 | 2,08 | 2,36 | – | – | 7,37 | 7,48 | 0,52 | 0,55 | – | – |
83649434 – TERMAS S A DA GUARDA | MORMAII | – | – | – | – | – | 1,50 | 1,65 | 2,91 | 3,15 | – | – | – | – | 0,62 | – | – | – |
05234988 – D’FONTE IND. BEB. LTDA | FLASH BLUE | 1,55 | 1,85 | |||||||||||||||
D’FONTE | – | – | – | – | – | – | – | 1,97 | 2,09 | – | – | – | – | – | – | – | – | |
04383480 – TEODORO EMP. MIN. LT. | CRISTALE | – | – | – | – | – | 1,39 | 1,54 | – | – | – | – | – | – | – | – | – | – |
10271937 – IND. BEB. SOBRADINHO 72042286 – | SFERRIÊ | – | – | – | 1,07 | 1,16 | 1,28 | 1,49 | 2,25 | 2,60 | – | – | 6,75 | 9,76 | 0,52 | – | – | – |
IND. COM. LATICÍNIOS PEREIRA LTDA. | SFERRIÊ PREMIUM | – | – | – | – | – | 1,65 | 1,80 | – | – | – | – | – | – | – | – | – | – |
75810267 – AQUAVIT EXT ÁGUA LT | AQUAVIT | – | – | – | – | – | 1,27 | 1,48 | 1,97 | – | 2,63 | – | 6,07 | 6,91 | 0,52 | – | – | – |
07695023 – COM. A.M. SÃO PEDRO L | AQUALIFE | – | – | – | – | – | 1,27 | 1,48 | 1,97 | 2,09 | – | – | – | – | 0,52 | 0,56 | – | – |
09584547 – PURA IND. COM. A.M. LT. | REQUINTE | – | – | – | 1,07 | 1,22 | 1,27 | 1,48 | 2,34 | 3,17 | – | – | 6,07 | – | 0,52 | 0,56 | – | – |
04576022 – TIO SAM IND. COM. LT. | TIO SAM | – | – | – | – | – | – | – | – | 2,18 | – | – | – | – | – | – | – | – |
73410326 – CERVEJ PETROPOLIS | PETRA/ CRYSTAL LEVE | – | – | – | 1,07 | 1,16 | 1,28 | 1,49 | 2,61 | 2,83 | – | – | – | – | – | – | – | – |
05869062 – IPUAÇU ÁGUA MINERAL | IPUAÇU | – | – | – | – | – | 1,28 | 1,49 | 1,99 | 2,23 | – | – | 5,98 | 7,05 | – | – | – | – |
10656672 – REFRIKO IND COM LTDA | HIDRATAR | – | – | – | – | – | 1,27 | 1,48 | 1,97 | – | – | – | – | – | – | – | – | – |
04848410 – MINERADORA FAZ TRAÍRA LT | DANFERRANA | – | – | 6,94 | – | – | 1,30 | 1,50 | 1,98 | 2,19 | – | – | 6,08 | 8,07 | 0,53 | – | – | – |
03489027 – EST HIDR STA RITA CASSIA LT | SANTA RITA e NOBRE | – | – | 6,94 | 1,07 | 1,16 | 1,28 | 1,48 | 1,97 | 2,18 | 2,63 | – | 6,08 | 6,91 | 0,51 | – | – | – |
17016218 – DPS COMÉRCIO DE SUCOS LT | ICEDELICIA | – | – | – | – | – | 1,28 | 1,48 | – | – | – | – | – | – | – | – | – | – |
72545403 – AGUA MINERAL FRESCALE LTDA | FRESCALE | – | – | – | – | – | 1,48 | 1,67 | 2,39 | – | – | – | 5,98 | 10,97 | 0,57 | – | – | – |
84977263 – JULITAGO TRANSP. CARGAS LTDA | CRISTAL AZUL | – | – | – | – | – | 1,27 | 1,48 | 2,04 | 2,14 | – | – | 5,98 | 8,53 | – | – | – | – |
CRISTAL AZUL PREMIUM | – | – | – | – | – | 1,58 | 1,75 | – | – | – | – | – | – | – | – | – | – | |
12.756.316 – CLALEAN RIO ADM. COM. SUC. E AGUAS LTDA. | ATTIVA | – | – | – | 1,08 | 1,19 | 1,28 | 1,54 | 2,34 | 2,16 | – | – | 6,09 | 7,48 | 0,52 | 0,73 | – | – |
ATTIVA SPORT | – | – | – | – | – | 1,79 | – | – | – | – | – | – | – | – | – | – | – | |
OUTRAS – DEMAIS MARCAS | 2,77 | 2,77 | 13,79 | 4,08 | 4,08 | 2,95 | 3,03 | 3,88 | 4,18 | 4,11 | 4,93 | 13,10 | 16,15 | 1,38 | 1,31 | 4,04 | 4,27 | |
85.274.447 – MINERAÇÃO ZANATTA LTDA. | Água Mineral CRISTALINA sem gás | – | – | – | – | – | 1,95 | – | 3,01 | – | – | – | 6,50 | 11,00 | – | 0,80 | – | |
Água Mineral CRISTALINA com gás | – | – | – | – | – | – | 2,01 | – | 3,33 | – | – | – | – | – | – | – | – | |
76.492.305 – EMPRESA DE ÁGUAS OURO FINO LTDA. | Água Mineral NATURA LEVE sem gás | – | – | – | 1,25 | – | – | – | – | – | – | – | – | – | – | – | – | – |
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.