PORTARIA (T) SEFAZ N° 018, de 02 de outubro de 2024
(DOE de 02.10.2024)
Altera a Portaria (T) n° 003/2024, que estabelece os valores para efeito de cobrança do ICMS por substituição tributária nas operações com cerveja, chope, refrigerante, águas e outras bebidas.
O Secretário de Estado da Fazenda, no uso das atribuições que lhe são conferidas por Lei, e
Considerando o disposto no art. 146, §§ 10 e 11, da Lei n° 0400, de 22 de dezembro de 1997;
Considerando o disposto no art. 505 do Decreto n° 2.269, de 24 de julho de 1998 e art. 5° da Portaria n° 006/2021- GAB/SEFAZ;
Considerando o disposto no inciso II, do art. 13, do Anexo III, do Decreto n° 2.269, de 24 de julho de 1998;
Considerando o disposto no Apêndice IV do Anexo III, do Decreto n° 2.269, de 24 de julho de 1998;
Considerando as disposições do Protocolo ICMS 11, de 21 de maio de 1991 e Protocolo ICMS 10, de 03 de abril de 1992, que dispõem sobre substituição tributária para operações com cerveja, chope, refrigerante, xarope ou extrato de concentrado destinado ao preparo de refrigerante em máquina pré-mix ou post-mix, água mineral ou potável e gelo e suas alterações posteriores;
Considerando as disposições do Convênio ICMS 142, de 14 de dezembro de 2018;
Considerando a necessidade de atualizar os valores dos produtos cerveja, chope, refrigerante, águas e outras bebidas, sujeitos ao regime de substituição tributária, com base na inflação do período;
Considerando, ainda, o Processo 0283192024-8 e o contido na Informação Fiscal n° 2024.COTRI.0544, favorável ao pleito,
RESOLVE:
Art. 1° Alterar os Anexo I e II da Portaria (T) 003/2024 – GAB/SEFAZ, com a redação dada pelos respectivos Anexos I e II desta Portaria.
Art. 2° Esta Portaria entra em vigor na data de sua publicação.
Gabinete da Secretaria, em Macapá, 2 de outubro de 2024.
JESUS DE NAZARÉ DE ALMEIDA VIDAL
Secretário de Estado da Fazenda
Anexo I da Portaria (T) n° 018/2024 – SEFAZ
| CERVEJAS/MARCA | GARRAFA | LATA | |||||||
| Retornável de 600 ml | Retornável de 1000 ml | Desc/Retornável até 390 ml | Descartável de 391 a 660 ml | Descartável de 1000 ml | Até 270 ml | De 271 a 360 ml | De 361 a 660 ml | ||
| AMBEV | Antarctica Pilsen | 4,83 | – | 3,69 | – | – | – | 3,30 | – |
| Bohemia | 6,35 | – | 4,42 | 12,55 | – | – | 4,03 | – | |
| Brahma chopp | 5,19 | 6,51 | 3,79 | – | – | 2,58 | 3,40 | – | |
| Brahma Fresh | 4,86 | 6,08 | 3,79 | – | – | – | 3,40 | – | |
| Original | 7,62 | – | – | – | – | – | – | – | |
| Skol Pilsen | 5,65 | 7,07 | 3,96 | – | 7,81 | 2,69 | 3,59 | 5,32 | |
| Demais Ambev | 5,95 | 7,03 | 4,28 | 13,55 | 8,43 | 2,91 | 3,88 | 5,75 | |
| CARIBEÑA | SLEEK | – | – | – | – | – | – | 2,27 | – |
| STANDART | – | – | – | – | – | – | 2,27 | – | |
| Demais Caribeña | 3,75 | 1,75 | 2,45 | ||||||
| CERPASA | Cerpa Draft | 3,27 | – | 2,96 | – | – | – | 2,28 | – |
| Cerpa Draft OW | – | – | – | 5,33 | – | – | – | – | |
| Cerpa Export | 7,79 | – | 3,27 | – | – | – | – | – | |
| Cerpa Export ONE WAY | – | – | – | 11,31 | – | – | – | – | |
| Cerpa Export OW WAY | – | – | 4,01 | – | – | – | – | – | |
| Cerpa Gold | 3,27 | – | 2,65 | – | – | 1,95 | 2,28 | – | |
| Cerpa Gold OW | – | – | – | 5,33 | – | – | – | ||
| Cerpa Nevada | 2,67 | – | – | – | – | 1,86 | 2,06 | – | |
| Cerpa Prime | – | – | 4,33 | – | – | – | – | – | |
| Cerpa Tijuca | 4,79 | – | 2,86 | – | – | 2,36 | – | – | |
| Cerpa Tijuca OW | – | – | 3,38 | 7,38 | – | – | – | – | |
| Cerpa Tijuca Pilsen | – | – | – | – | – | – | 2,96 | – | |
| HEINEKEN | Bavaria Pilsen | 4,42 | – | 3,53 | – | – | – | 3,03 | – |
| Bavaria Premium | 5,52 | – | 4,03 | – | – | – | 3,59 | – | |
| Kaiser Pilsen | 5,19 | – | 3,79 | – | – | – | 3,53 | – | |
| Demais Femsa | 5,96 | – | 4,35 | – | – | – | 3,87 | – | |
| IMPERIAL | Cerveja Imperial Ouro | – | – | – | – | – | 2,92 | – | – |
| PETRÓPOLIS | Crystal | 4,28 | 5,37 | 2,47 | – | – | 2,13 | 2,74 | 3,43 |
| Itaipava Pilsen | 4,53 | 5,69 | 2,55 | – | 6,82 | 2,25 | 2,90 | 3,64 | |
| Itaipava Premium | 5,03 | – | 3,68 | – | – | – | 3,22 | 4,04 | |
| Lokal | 4,12 | 5,18 | – | – | – | – | 2,64 | 3,31 | |
| Petra Puro Malte | 5,03 | 6,32 | 3,68 | 6,99 | 7,58 | 2,50 | 3,22 | 4,04 | |
| Demais Petrópolis | 6,43 | 6,64 | 3,97 | 7,54 | 8,18 | 2,70 | 3,47 | 4,36 | |
| REFRIKO | Cerveja Morena | 5,35 | – | – | – | – | 2,13 | 2,26 | – |
| Cerveja Pilsen Bamboa | 6,04 | – | – | – | – | 2,54 | 2,69 | 3,61 | |
| Demais Refriko | 6,15 | – | – | – | – | 2,52 | 2,67 | 3,90 | |
| SCHINCA-RIOL | Cintra | 4,41 | – | 3,53 | – | – | – | 3,03 | – |
| Devassa | – | – | 3,96 | – | – | 2,58 | 3,40 | – | |
| Devassa Bem Loura | 5,19 | – | – | – | – | – | 3,40 | – | |
| Glacial | 4,41 | 5,52 | 3,53 | – | – | – | 2,81 | – | |
| Pilsen | 4,83 | 6,04 | 3,69 | – | 6,76 | 2,45 | 3,30 | 4,90 | |
| Primus | 5,19 | – | 3,79 | – | – | – | 3,40 | – | |
| Schin no Grau | 4,84 | – | – | – | – | – | 3,08 | – | |
| Demais Schincariol | 5,61 | 6,52 | 4,09 | 19,29 | – | 2,79 | 3,67 | 5,29 | |
| TOP BEER | 3,48 | – | – | – | – | – | 2,40 | – | |
| Outras MARCAS | Nacionais | 5,65 | 7,07 | 3,96 | 12,55 | – | 2,69 | 3,59 | 5,32 |
| Importadas | 8,47 | 10,62 | 5,95 | 13,80 | – | 4,03 | 5,39 | 7,98 | |
| CHOPP | LITRO | ||||||||
| CERPA CHOPP | 7,98 | ||||||||
| CERPA CHOPP EXPORT | 11,23 | ||||||||
| OUTRAS MARCAS | 7,67 | ||||||||
Anexo II da Portaria (T) n° 018/2024 – SEFAZ
| REFRIGERANTES/ MARCA | PET | LATA | RETORNÁVEL | ||||||||||
| Até 300ml | 301ml a 600ml | 1.000ml | 1.500ml | 2.000ml | 2.500 ml | Até 250 ml | 251ml a 355ml | Até 200 ml | 201ml a 330ml | 331ml a 660ml | 661ml a 1030ml | ||
| AMBEV | Antarctica | 1,82 | 3,63 | 4,28 | – | 6,14 | – | – | 2,62 | – | 1,99 | – | – |
| Baré | – | – | – | – | 5,39 | – | – | – | – | – | – | – | |
| Pepsi | 1,82 | 3,60 | 4,41 | – | 6,28 | – | – | 2,77 | – | 2,03 | – | – | |
| Sukita | 1,82 | 3,47 | 4,44 | – | 6,34 | – | – | 2,77 | – | 2,05 | – | – | |
| Demais Ambev | 1,96 | 3,89 | 4,76 | 4,71 | 6,78 | – | – | 2,99 | – | 2,19 | – | – | |
| BALY | Baly Kids Laranja | – | – | – | – | – | – | 3,49 | – | – | – | – | – |
| Baly Kids Melancia | – | – | – | – | – | – | 3,49 | – | – | – | – | – | |
| Baly Kids Morango | – | – | – | – | – | – | 3,49 | – | – | – | – | – | |
| Baly Kids Tutti-Frutti | – | – | – | – | – | – | 3,49 | – | – | – | – | – | |
| Baly Kids Uva | – | – | – | – | – | – | 3,49 | – | – | – | – | – | |
| Demais Baly | – | – | – | – | – | – | 3,77 | – | – | – | – | – | |
| BENEVI | Limão | – | 1,77 | – | – | – | – | – | – | – | – | – | – |
| Tônica | – | 1,77 | – | – | – | – | – | – | – | – | – | – | |
| Demais Benevi | – | 1,91 | – | – | – | – | – | – | – | – | – | – | |
| CARIMBÓ | Cola | 1,02 | 1,39 | 2,32 | – | 3,32 | 3,93 | – | – | – | – | – | – |
| Guaraná | 1,02 | 1,39 | 2,32 | – | 3,32 | 3,93 | – | – | – | – | – | – | |
| Laranja | 1,02 | 1,39 | 2,32 | – | 3,32 | 3,93 | – | – | – | – | – | – | |
| Uva | 1,02 | 1,39 | 2,32 | – | 3,32 | 3,93 | – | – | – | – | – | – | |
| Demais Carimbó | 1,11 | 1,50 | 2,50 | – | 3,58 | 4,25 | – | – | – | – | – | – | |
| CERPASA | Cerpa Cola | – | 2,58 | – | 3,81 | – | – | – | – | – | – | – | – |
| Cerpa Guaraná | – | 4,26 | 2,58 | – | 3,81 | – | – | 1,87 | – | 2,05 | 1,21 | – | |
| Cerpa Laranja | – | – | 2,58 | – | 3,81 | – | – | – | – | – | – | – | |
| Cerpa Limão | – | – | 2,58 | – | 3,81 | – | – | – | – | – | – | – | |
| Cerpa Uva | – | – | 2,58 | – | 3,81 | – | – | – | – | – | – | – | |
| Demais Cerpa | – | 4,60 | 2,78 | 4,11 | 4,15 | – | – | 2,01 | – | 2,21 | 1,31 | – | |
| COCA – COLA | Coca-Cola | 1,71 | 4,26 | 4,85 | 6,14 | 7,81 | 7,94 | 2,64 | 3,44 | 1,70 | 2,52 | – | 4,05 |
| Fanta Guaraná | 1,40 | 3,76 | 4,23 | 5,79 | 7,08 | 6,63 | 2,38 | 3,26 | 1,57 | 2,31 | – | 3,64 | |
| Fanta Sabores | 1,62 | 4,24 | 4,61 | 5,86 | 7,72 | 7,54 | 2,61 | 3,40 | 1,67 | 2,51 | – | 4,02 | |
| Guaraná Jesus | – | – | – | – | 7,00 | – | – | 3,23 | – | – | – | – | |
| Kuat | 1,46 | 4,15 | 3,42 | 5,62 | 7,58 | 6,82 | 2,56 | 3,34 | 1,64 | 2,45 | – | 3,93 | |
| Schweppes | – | – | – | 6,01 | – | – | – | 3,28 | – | – | – | – | |
| Sprite | 1,46 | 4,15 | 3,42 | 5,62 | 7,58 | – | 2,56 | 3,34 | 1,64 | 2,45 | – | 3,93 | |
| Tuchaua | 1,35 | 2,64 | 3,45 | 4,25 | 5,07 | – | – | 2,70 | – | 1,91 | 3,09 | – | |
| Demais Coca-Cola | 1,75 | 4,57 | 4,58 | 6,06 | 7,85 | 8,14 | 2,76 | 3,97 | 1,80 | 2,71 | 3,34 | 4,34 | |
| DUELO | Santa Lúcia Cola | – | – | – | – | 4,31 | – | – | – | – | – | – | – |
| Santa Lúcia Guaraná | – | – | – | – | 4,31 | – | – | – | – | – | – | – | |
| Santa Lúcia Laranja | – | – | – | – | 4,31 | – | – | – | – | – | – | – | |
| Demais Duelo | – | – | – | – | 4,65 | – | – | – | – | – | – | – | |
| GRAPETT | Uva | – | – | – | – | 3,53 | – | – | – | – | – | – | – |
| GAROTO | Cola | – | – | – | – | 3,50 | – | – | – | – | – | – | – |
| Guaraná | 0,89 | 1,69 | 2,22 | 3,28 | 3,50 | 4,59 | – | – | – | – | – | – | |
| Laranja | 0,89 | 1,69 | 2,22 | – | 3,50 | – | – | – | – | – | – | – | |
| Uva | 0,89 | 1,69 | 2,22 | – | 3,50 | – | – | – | – | – | – | – | |
| Demais Garoto | 0,96 | 1,82 | 2,40 | 3,54 | 3,78 | – | – | – | – | – | – | – | |
| IMPERIAL | Pitchulão Cola Splash | – | – | – | – | 3,61 | – | – | – | – | – | – | – |
| Pitchulão Guaraná Splash | – | – | – | – | 3,61 | – | – | – | – | – | – | – | |
| Pitchulão Laranja Splash | – | – | – | – | 3,61 | – | – | – | – | – | – | – | |
| Pitchulão Uva Splash | – | – | – | – | 3,61 | – | – | – | – | – | – | – | |
| Demais Imperial | – | – | – | – | 3,90 | – | – | – | – | – | – | – | |
| MELODY | Cola | – | – | – | – | 2,72 | – | – | – | – | – | – | – |
| Guaraná | – | – | – | – | 2,72 | – | – | – | – | – | – | – | |
| Laranja | – | – | – | – | 2,72 | – | – | – | – | – | – | – | |
| Uva | – | – | – | – | 2,72 | – | – | – | – | – | – | – | |
| Demais Melody | – | – | – | – | 2,94 | – | – | – | – | – | – | – | |
| MICOS | Ice Cola | – | 3,20 | – | – | 5,47 | – | – | – | – | – | – | – |
| Micos Cola | 1,10 | 1,82 | – | – | 3,97 | 4,67 | – | – | – | – | – | – | |
| Micos Guaraná | 1,10 | 1,82 | – | – | 3,97 | 4,67 | – | – | – | – | – | – | |
| Micos Laranja | 1,10 | 1,82 | – | – | 3,97 | 4,67 | – | – | – | – | – | – | |
| Micos Uva | 1,10 | 1,82 | – | – | 3,97 | 4,67 | – | – | – | – | – | – | |
| Sullper Cola | – | – | – | – | 2,66 | – | – | – | – | – | – | – | |
| Sullper Guaraná | – | – | – | – | 2,66 | – | – | – | – | – | – | – | |
| Demais Micos | 1,04 | 3,45 | – | – | 5,32 | 3,26 | – | – | – | – | – | – | |
| OKEY | Cola | 0,86 | – | 1,97 | – | 3,27 | 4,36 | – | – | – | – | – | – |
| Champ | 0,86 | – | 1,97 | – | 3,27 | 4,36 | – | – | – | – | – | – | |
| Laranja | 0,86 | – | – | – | 3,27 | – | – | – | – | – | – | – | |
| Uva | 0,86 | – | – | – | 3,27 | – | – | – | – | – | – | – | |
| Demais Okey | 0,93 | – | 2,13 | – | 3,53 | 4,71 | – | – | – | – | – | – | |
| PETRÓPOLIS | It! | – | – | – | – | 4,87 | – | – | 2,45 | – | – | – | – |
| Petra Água Tônica | – | – | – | – | – | – | – | 2,65 | – | – | – | – | |
| Tik Tok | – | – | – | – | – | – | – | 2,55 | – | – | – | – | |
| Demais Petrópolis | – | – | – | – | 5,26 | – | – | 2,75 | – | – | – | – | |
| PURAGUA | Puragua Citrus | – | 3,23 | – | – | – | – | – | – | – | – | – | – |
| Puragua Lemon | – | 3,23 | – | – | 8,21 | – | – | – | – | – | – | – | |
| Puragua Tonica | – | 3,23 | – | – | – | – | – | – | – | – | – | – | |
| Demais Puragua | – | 3,49 | – | – | 8,87 | – | – | – | – | – | – | – | |
| SCHINCARIOL | Schin | 1,73 | 2,90 | 3,21 | – | 5,47 | – | – | 2,48 | – | – | – | – |
| Demais Schincariol | 1,87 | 3,13 | 3,46 | 4,05 | 5,90 | – | – | 2,67 | – | – | – | – | |
| SPLASH | Cola | 0,82 | 1,31 | – | – | 2,59 | 3,16 | – | – | – | – | – | – |
| Guaraná | 0,82 | 1,31 | 2,03 | 2,22 | 2,59 | 3,16 | – | – | – | – | – | – | |
| Laranja | 0,82 | 1,31 | 2,03 | – | 2,59 | 3,16 | – | – | – | – | – | – | |
| Uva | 0,82 | 1,31 | – | – | 2,59 | 3,16 | – | – | – | – | – | – | |
| Demais Splash | 0,89 | 1,42 | 2,20 | 2,40 | 2,80 | 3,41 | – | – | – | – | – | – | |
| TOP | Cola | 0,82 | 2,81 | – | – | 2,59 | – | – | – | – | – | – | – |
| Guaraná | 0,82 | 2,81 | – | – | 2,59 | – | – | – | – | – | – | – | |
| Laranja | 0,82 | – | – | – | 2,59 | – | – | – | – | – | – | – | |
| Tutti Fruit | – | 2,97 | – | – | 5,42 | – | – | – | – | – | – | – | |
| Uva | 0,82 | – | – | – | 2,59 | – | – | – | – | – | – | – | |
| Sabores/ Outras | 0,89 | 3,03 | – | 4,60 | 5,33 | – | – | – | – | – | – | – | |
| OUTRAS | Demais Marcas | 1,82 | 2,90 | 3,21 | 4,08 | 5,32 | 4,45 | 2,84 | 2,85 | 1,70 | 2,25 | 1,95 | 3,99 |
| BAG IN BOX | LITRO | ||||||||||||
| TODAS AS MARCAS | 12,66 | ||||||||||||