DOE de 30/03/2015
Adota pesquisas e fixa os preços médios ponderados a consumidor final para cálculo do ICMS devido por substituição tributária nas operações com cerveja, chope, refrigerante e bebida hidroeletrolítica e energética.
O DIRETOR DE ADMINISTRAÇÃO TRIBUTÁRIA, no uso de suas atribuições estabelecidas na Portaria SEF n° 182/2007 , de 30 de novembro de 2007, e
CONSIDERANDO o disposto no art. 42 do Anexo 3 do Regulamento do ICMS, aprovado pelo Decreto n° 2.870 , de 27 de agosto de 2001, e no § 3° do inciso II do art. 41 da Lei n° 10.297 , de 26 de dezembro de 1996,
RESOLVE:
Art. 1° Adotar as seguintes pesquisas de Preço Médio Ponderado a Consumidor Final – PMPF:
I – Fink & Schappo Consultoria Ltda, apresentada pelo Sindicato Nacional da Indústria da Cerveja – SINDICERV e Associação Brasileira das Indústrias de Refrigerantes e de Bebidas não Alcoólicas – ABIR, para cerveja, chope, refrigerante e bebida hidroeletrolítica e energética;
II – GFK Indicator, apresentada pela Associação Brasileira de Bebidas – ABRABE, para cerveja e chope;
III – AFREBRAS, apresentada pela Associação dos Fabricantes de Refrigerantes do Brasil – AFREBRAS, para refrigerante, bebida hidroeletrolítica, energética e cerveja e chope;
Art. 2° Fixar, para efeito de retenção e recolhimento do ICMS sobre as operações subseqüentes, os valores de PMPF:
I – relativos à cerveja e chope constantes do Anexo I;
II – relativos à refrigerante constantes do Anexo II;
III – relativos à bebida hidroeletrolítica e energética constantes do Anexo III.
§ 1° Nas notas fiscais que acobertarem as operações deverá constar a expressão: “BASE DE CÁLCULO DA SUBSTITUIÇÃO TRIBUTÁRIA CONFORME ATO DIAT N° 005/2015”;
§ 2° Os valores fixados deverão ser utilizados para a formação da base de cálculo da substituição tributária do ICMS quando das saídas realizadas pelo substituto tributário aos estabelecimentos distribuidores, atacadistas ou varejistas, não importando o sistema de distribuição adotado;
§ 3° O Sujeito Passivo da Substituição Tributária deverá observar os valores indicados para as marcas comercializadas, independente do CNPJ básico e do nome do fabricante ou engarrafador;
§ 4° Na hipótese da ocorrência de mercadoria não relacionada nos anexos citados no caput do art. 2° a base de cálculo para fins de substituição tributária será a prevista no § 2°, do artigo 42, do Anexo 3, do RICMS;
§ 5° As marcas ou embalagens não relacionadas nos anexos citados poderão ser incluídas até o dia 20 de cada mês, devendo o interessado solicitar, por requerimento, à Diretoria de Administração Tributária localizada na Rodovia SC 401, Km 05, n° 4.600, CEP 88032.000 – Florianópolis – SC ou por e-mail ao endereço ;
Art. 3° O Ato Diat n° 041/2014 de 19 de dezembro de 2014, e suas alterações, fica revogado a partir do dia primeiro de abril de 2015.
Art. 4° Este Ato entra em vigor na data de sua publicação, produzindo efeitos a partir do dia primeiro de abril de 2015.
Florianópolis, 26 de março de 2015.
CARLOS ROBERTO MOLIM
Diretor de Administração Tributária
ANEXOS
ATO DIAT N.° 005/2015
ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST
PARA CERVEJA E CHOPE VIGÊNCIA A PARTIR DE 01 DE ABRIL DE 2015
| FABRICANTE, IMPORTADOR OU DISTRIBUIDOR | CERVEJA E CHOPE | Chope em litro | |||||||||||
| Nome | CNPJ | Marcas | Garrafa de Alumínio, Vidro e PET Descartável | Garrafa de Vidro Retornável | Alumínio Descartável | ||||||||
| Até 330ml | 331 a 450ml | 451a 650 ml | 651 a 1000 ml | Acima de 1000ml | Até 660ml | Acima de 660ml | Até 330ml | 331 a 450ml | Acima de 450ml | ||||
| AK | 12.095.870 | Schafbier Hefe Weizen | – | – | – | – | – | – | – | – | – | – | 15,73 |
| Schafbier Pilsen | – | – | – | – | – | – | – | – | – | – | 14,97 | ||
| Schafbier Pilsen Premium | – | – | – | – | – | – | – | – | – | – | 14,97 | ||
| ALIBRAS | 78.328.051 | Kilsen Chopp | – | – | – | 5,50 | – | 3,39 | – | – | – | – | – |
| Kilsen Extra | – | 2,76 | – | – | – | 3,39 | – | – | – | – | – | ||
| Kilsen Malzbier | – | 3,09 | – | – | – | 3,39 | – | – | 2,62 | – | – | ||
| Kilsen Pilsen | – | 2,76 | – | 4,18 | – | 3,45 | – | – | 1,74 | – | 14,97 | ||
| Kilsen Sereia | – | 2,61 | – | – | – | 3,45 | 3,92 | – | 1,74 | – | – | ||
| Plier Zero Malzbier / Plier Malzbier Sem Álcool | – | 3,09 | – | – | – | 3,39 | – | – | 2,62 | – | – | ||
| Plier Zero Pilsen / Plier Pilsen Sem Álcool | – | 2,61 | 2,34 | – | – | 3,39 | – | – | 2,62 | – | – | ||
| Selki Malzbier | – | 3,09 | – | – | – | 3,39 | – | – | – | – | – | ||
| Selki Pilsen | – | 2,76 | – | – | – | 3,45 | – | – | 1,84 | – | – | ||
| Steinecker Bock | – | 3,26 | – | – | – | 4,19 | – | – | – | – | – | ||
| Steinecker Premium Pilsen | – | 2,61 | 4,38 | 4,18 | – | 3,45 | 4,87 | – | – | – | – | ||
| ALLSTON | 00.204.820 | Guaratuba | – | 2,61 | – | – | – | 3,45 | – | – | – | – | 15,73 |
| Zanni Malzbier | – | 3,09 | – | – | – | 3,39 | – | – | – | – | – | ||
| Zanni Pilsen | – | 2,61 | – | – | – | 3,45 | – | – | 1,74 | – | 15,73 | ||
| AMBEV | 07.526.557 | Antarctica Malzbier | – | 3,27 | – | – | – | 4,85 | – | – | 2,62 | – | – |
| Antarctica Pilsen | – | 2,95 | – | 5,82 | – | 5,20 | 5,40 | 1,63 | 2,16 | 2,75 | 18,15 | ||
| Antarctica Pilsen 300 ml | – | – | – | – | – | 1,87 | – | – | – | – | – | ||
| Antarctica Pilsen Extra Cristal | – | 3,44 | – | – | – | – | – | – | – | – | – | ||
| Antarctica Sub Zero | 1,69 | – | – | 5,79 | – | 4,89 | 5,33 | 1,64 | 1,91 | 2,47 | – | ||
| Becks | 7,00 | – | – | – | – | – | – | – | – | – | – | ||
| Belle-Vue | – | 12,02 | – | – | – | – | – | – | – | – | – | ||
| Bohemia Confraria | 5,93 | – | 9,91 | – | – | – | – | – | – | – | – | ||
| Bohemia Escura | – | 4,40 | 8,75 | – | – | 5,33 | – | – | 2,92 | – | – | ||
| Bohemia Oaken | – | – | 8,83 | – | – | – | – | – | – | – | – | ||
| Bohemia Pilsen | – | 3,43 | 5,20 | 7,69 | – | 7,34 | 7,32 | 1,83 | 2,74 | – | – | ||
| Bohemia Royal Ale | – | – | 9,91 | – | – | – | – | – | – | – | – | ||
| Bohemia Weiss | – | 6,47 | 9,54 | – | – | – | – | – | – | – | – | ||
| Brahma 0,0% Álcool | – | 3,18 | – | – | – | – | – | – | 2,71 | – | – | ||
| Brahma Bock | – | 3,44 | – | – | – | 5,33 | – | – | 2,92 | – | – | ||
| Brahma Chopp | 1,81 | 3,07 | – | 6,30 | – | 5,58 | 5,97 | 1,78 | 2,12 | 2,69 | 18,15 | ||
| Brahma Chopp 300 ml | – | – | – | – | – | 1,87 | – | – | – | – | – | ||
| Brahma Chopp Gf Alumínio | – | – | – | – | – | – | – | – | – | 5,61 | – | ||
| Brahma Extra | – | 3,37 | – | – | – | 7,29 | – | – | 2,81 | – | – | ||
| Brahma Malzbier | – | 3,27 | – | – | – | 6,88 | – | – | 2,80 | – | – | ||
| Budweiser | – | 3,42 | – | – | – | 5,33 | 6,53 | – | 2,76 | – | – | ||
| Budweiser gf Alumínio | – | – | – | – | – | – | – | – | – | 7,86 | – | ||
| Caracu | – | 3,40 | – | – | – | 3,63 | – | – | 2,84 | – | – | ||
| Franziskaner – todos os Tipos | – | – | 10,86 | – | – | – | – | – | – | – | – | ||
| Hoegaarden | 7,19 | – | – | – | – | – | – | – | – | – | – | ||
| Kronenbier | – | 3,44 | – | – | – | – | – | – | 2,92 | – | – | ||
| Leffe – Todas | 8,11 | – | – | 14,12 | – | – | – | – | – | – | – | ||
| Líber | – | 3,44 | – | – | – | – | – | – | 2,92 | – | – | ||
| Lowenbrau | 7,19 | – | – | – | – | – | – | – | – | – | – | ||
| Lowenbrau – todos os tipos | – | – | 10,86 | – | – | – | – | – | – | – | – | ||
| Norteña | – | – | – | 13,40 | – | – | – | – | – | – | – | ||
| Original | 3,03 | – | 6,94 | – | – | 7,59 | – | – | – | – | – | ||
| Patagônia | – | – | 12,67 | – | – | – | – | – | – | – | – | ||
| Patrícia | 6,47 | – | – | 13,40 | – | – | – | – | – | – | – | ||
| Pilsen (Importada) | – | – | – | 13,40 | – | – | – | – | – | – | – | ||
| Polar Bock | – | 3,44 | – | – | – | 5,33 | – | – | 2,92 | – | – | ||
| Polar Export | – | 3,44 | – | 5,46 | – | 4,85 | 4,98 | – | 1,93 | 3,07 | – | ||
| Quilmes | 4,21 | – | – | 10,30 | – | – | – | – | – | – | – | ||
| Serramalte | – | – | – | – | – | 8,10 | – | – | – | – | – | ||
| Skol Beats/Extreme | 3,45 | 3,64 | – | – | – | – | – | 2,79 | – | – | – | ||
| Skol Pilsen 300 ml | 1,95 | – | – | – | – | 1,83 | – | – | – | – | – | ||
| Skol Pilsen Barril 5 L | – | – | – | – | – | – | – | – | – | 57,30 | – | ||
| Skol Pilsen Gf Alumínio | – | – | – | – | – | – | – | – | – | 5,61 | – | ||
| Skol Pilsen/Skol 360 | 1,77 | 3,00 | 3,59 | 6,32 | – | 5,57 | 5,82 | 1,91 | 2,20 | 2,81 | 18,15 | ||
| Spaten – todos os tipos | – | – | 10,86 | – | – | – | – | – | – | – | – | ||
| Stella Artois | 3,54 | – | – | 10,26 | – | – | – | 2,66 | – | – | 18,15 | ||
| Zillertal | 4,04 | – | – | 12,40 | – | – | – | – | – | – | – | ||
| ANGELONI / WMS (BIG) | 83646984 / 93209765 | Budweiser | – | 3,47 | – | – | – | – | – | – | – | – | – |
| ARBOR | 29.588.019 | Gift Box Elfenbein 2 gf + 1 taça | – | – | 20,45 | – | – | – | – | – | – | – | – |
| Kit Ebenholz, 2gf + 1 taça | – | – | 18,40 | – | – | – | – | – | – | – | – | ||
| Kit Rubini, 2gf + 1 taça | – | – | 15,96 | – | – | – | – | – | – | – | – | ||
| Kit Saint Gallen Red Ale, 1gf + 1 taça | – | – | – | 31,39 | – | – | – | – | – | – | – | ||
| Kit Saint Gallen, 1 gf + 1 taça | – | – | – | 31,39 | – | – | – | – | – | – | – | ||
| Kit Therezopolis Gold, 2gf + 1 taça | – | – | 15,96 | – | – | – | – | – | – | – | – | ||
| St. Gallen Todos os Tipos | – | – | 10,89 | 30,13 | – | – | – | – | – | – | – | ||
| Sulamericana | – | – | 6,69 | 10,05 | – | – | – | – | – | – | – | ||
| Therezopolis Todos os Tipos | – | – | 10,89 | – | – | – | – | – | – | – | – | ||
| ASHBY | 71.947.592 | Ashby | – | – | – | – | – | – | – | – | – | – | 15,73 |
| BADEN BADEN / BRASIL KIRIN | 50221019 / 02864417 | Baden Baden 15 anos | – | – | 15,37 | – | – | – | – | – | – | – | – |
| Baden Baden Ale Golden | 6,77 | – | 15,37 | – | – | – | – | – | – | – | – | ||
| Baden Baden American I PA | – | – | 14,00 | – | – | – | – | – | – | – | – | ||
| Baden Baden Barley Wine Red Ale | 6,77 | – | 15,37 | – | – | – | – | – | – | – | – | ||
| Baden Baden Chocolate Beer 600 ml | – | – | 15,37 | – | – | – | – | – | – | – | – | ||
| Baden Baden Christmas Bier | – | – | 15,37 | – | – | – | – | – | – | – | – | ||
| Baden Baden Dark Ale Stout | – | – | 15,37 | – | – | – | – | – | – | – | – | ||
| Baden Baden Ddlbock Invern 2007 | – | – | 15,37 | – | – | – | – | – | – | – | – | ||
| Baden Baden Lager Bock | 6,77 | – | 15,37 | – | – | – | – | – | – | – | – | ||
| Baden Baden Pilsen Cristal | 5,93 | – | 13,56 | – | – | – | – | – | – | – | – | ||
| Baden Baden Stout | – | – | 18,31 | – | – | – | – | – | – | – | – | ||
| Baden Baden Tripel | – | – | 128,23 | – | – | – | – | – | – | – | – | ||
| Baden Baden Weiss | – | – | 15,37 | – | – | – | – | – | – | – | – | ||
| Baden Baden Witbier | – | – | 15,86 | – | – | – | – | – | – | – | – | ||
| Baden Bader Bitter 1999 | – | – | 15,37 | – | – | – | – | – | – | – | – | ||
| Kit Baden Baden c/1 Copo | – | – | 28,18 | – | – | – | – | – | – | – | – | ||
| BADENIA | 09.046.531 | Munich Dunkel – Escuro | – | – | – | – | – | – | – | – | – | – | 14,97 |
| Munich Helles – Claro | – | – | – | – | – | – | – | – | – | – | 14,97 | ||
| Weiss (Badenia) | – | – | – | – | – | – | – | – | – | – | 15,73 | ||
| BEER LEGENDS | 13.498.794 | Brugse | 16,69 | – | – | – | – | – | – | – | – | – | – |
| Chimay | 19,70 | – | – | – | – | – | – | – | – | – | – | ||
| Duvel | 20,64 | – | – | – | – | – | – | – | – | – | – | ||
| Hook Norton | – | – | 19,43 | – | – | – | – | – | – | – | – | ||
| Jever | 9,36 | – | – | – | – | – | – | – | – | – | – | ||
| Lobkowickz | – | – | 14,34 | – | – | – | – | – | – | – | – | ||
| Maisels | – | – | 14,82 | – | – | – | – | – | – | – | – | ||
| Maredsous | 19,70 | – | – | – | – | – | – | – | – | – | – | ||
| Straffe | 17,82 | – | – | – | – | – | – | – | – | – | – | ||
| Timmermans | 21,02 | – | – | – | – | – | – | – | – | – | – | ||
| BENTO IRINEU LINHARES | 08.822.483 | Wunder Bier | – | – | – | – | – | – | – | – | – | – | 14,97 |
| BIERBAUM | 05.825.945 | Bierbaum Abacaxi | – | 7,34 | – | – | – | – | – | – | – | – | – |
| Bierbaum Bock | – | – | 13,05 | – | – | – | – | – | – | – | – | ||
| Bierbaum Dunkel | – | – | 13,08 | – | – | – | – | – | – | – | – | ||
| Bierbaum Gold | – | – | 9,88 | – | – | – | – | – | – | – | – | ||
| Bierbaum Keller Comemorativa 10 anos | – | – | 13,59 | – | – | – | – | – | – | – | – | ||
| Bierbaum Lager | – | – | 10,10 | – | – | – | – | – | – | – | – | ||
| Bierbaum Viena | – | – | 11,41 | – | – | – | – | – | – | – | – | ||
| Bierbaum Weiss Helles | – | – | 11,06 | – | – | – | – | – | – | – | – | ||
| Bierbaum Weizen Rauchbier | – | – | 21,00 | – | – | – | – | – | – | – | – | ||
| Bierbaum Weizenbock | – | – | 16,10 | – | – | – | – | – | – | – | – | ||
| Chopp Claro Bierbam | – | – | – | – | – | – | – | – | – | – | 14,97 | ||
| Chopp Escuro Bierbaum | – | – | – | – | – | – | – | – | – | – | 14,97 | ||
| Diabólica 13 German Pilsner | – | 9,27 | – | – | – | – | – | – | – | – | – | ||
| Diabólica Indian Pale Ale – IPA | – | 9,27 | – | – | – | – | – | – | – | – | – | ||
| Diabólica Pale Ale | – | 8,10 | – | – | – | – | – | – | – | – | – | ||
| Kit Bierbaum c/copo | – | – | 43,73 | – | – | – | – | – | – | – | – | ||
| Kit Bierbaum 3 cervejas | – | – | 44,59 | – | – | – | – | – | – | – | – | ||
| Kit Bierbaum 5 cervejas | – | – | 61,40 | – | – | – | – | – | – | – | – | ||
| Kit Bierbaum c/Caneca Cerâmica | – | – | 64,99 | – | – | – | – | – | – | – | – | ||
| Kit Bierbaum Weiss c/copo | – | – | 54,26 | – | – | – | – | – | – | – | – | ||
| BIERLAND/MEGA REPRES | 01.205.167 | Bierland American Red Ale | – | – | 11,63 | – | – | – | – | – | – | – | – |
| Bierland Belgian Blond Ale | – | – | 11,37 | – | – | – | – | – | – | – | – | ||
| Bierland Blumenau | – | – | 11,05 | – | – | – | – | – | – | – | – | ||
| Bierland Bock | – | – | 11,86 | – | – | – | – | – | – | – | – | ||
| Bierland Imperial Stout | – | – | 13,02 | – | – | – | – | – | – | – | – | ||
| Bierland Pale Ale | – | – | 11,41 | – | – | – | – | – | – | – | – | ||
| Bierland Pilsen | – | – | 10,71 | – | – | – | – | – | – | – | 14,97 | ||
| Bierland Strong Golden Ale | – | – | – | 41,37 | – | – | – | – | – | – | – | ||
| Bierland Vienna | – | – | 12,04 | – | – | – | – | – | – | – | – | ||
| Bierland Weizen | – | – | 11,62 | – | – | – | – | – | – | – | – | ||
| Pale Ale p/kit | – | – | 11,06 | – | – | – | – | – | – | – | – | ||
| Pilsen p/kit | – | – | 11,68 | – | – | – | – | – | – | – | – | ||
| Vienna p/kit | – | – | 11,57 | – | – | – | – | – | – | – | – | ||
| Weizen | – | – | 10,61 | – | – | – | – | – | – | – | – | ||
| Bierland Demais Tipos | – | – | 12,04 | – | – | – | – | – | – | – | 14,97 | ||
| BODEBROWN | 11.646.758 | Bodebrown 4Blés | – | – | – | 52,13 | – | – | – | – | – | – | – |
| Bodebrown Perigosa | 17,54 | – | – | – | 108,25 | – | – | – | – | – | 21,36 | ||
| Bodebrown Stone Cacau IPA | 20,40 | – | – | – | – | – | – | – | – | – | – | ||
| Bodebrown Wee Heavy/Hop Weiss | – | – | 18,90 | – | 119,65 | – | – | – | – | – | – | ||
| De Bora Todos os Tipos | – | – | 20,67 | – | – | – | – | – | – | – | 23,95 | ||
| Bodebrown Demais Tipos | – | – | 20,67 | – | – | – | – | – | – | – | – | ||
| BORCK | 00.970.717 | Borck 5 L Malzbier | – | – | – | – | – | – | – | – | – | 94,03 | – |
| Borck 5 L Pale Ale c/Trigo | – | – | – | – | – | – | – | – | – | 112,85 | – | ||
| Borck 5 L Pilsen | – | – | – | – | – | – | – | – | – | 94,03 | – | ||
| Borck Chope Pale Ale c/Trigo | – | – | – | – | 19,50 | – | – | – | – | – | 21,92 | ||
| Chopp Malzbier | – | – | 6,81 | – | – | – | – | – | – | – | 14,97 | ||
| Chopp Pilsen | – | – | 6,81 | – | – | – | – | – | – | – | 14,97 | ||
| Chopp Red Lager | – | – | 11,98 | – | – | – | – | – | – | – | – | ||
| Chopp Weizenbier | – | – | 9,92 | – | – | – | – | – | – | – | – | ||
| BRASIL KIRIN | 50.221.019 | Cintra | – | – | – | – | – | 3,45 | – | – | 1,74 | 1,72 | – |
| Devassa | – | 5,37 | – | – | – | – | – | 1,57 | 1,93 | 2,55 | 18,15 | ||
| Devassa Bem Loura | – | – | 4,68 | – | – | 4,93 | 5,47 | 1,53 | 1,93 | 2,14 | 18,15 | ||
| Devassa By Playboy | 1,93 | – | – | – | – | – | – | 1,78 | – | – | – | ||
| Devassa Negra | – | 5,17 | – | – | – | – | – | – | – | – | – | ||
| Glacial | – | – | – | – | – | 3,49 | 4,03 | – | 1,38 | 1,72 | – | ||
| Kirin Ichiban | – | 5,37 | – | – | – | – | – | – | – | – | – | ||
| Primus | – | 2,90 | – | – | – | 4,93 | – | – | 1,93 | 2,08 | 15,73 | ||
| Schin Malzbier / Nova Schin Malzbier | – | 3,44 | – | – | – | 4,34 | – | – | 2,92 | – | – | ||
| Schin Munich / Nova Schin Munich | – | 3,44 | – | – | – | – | – | – | 2,92 | – | 15,73 | ||
| Schin Pilsen / Nova Schin Pilsen | – | 2,28 | – | 4,96 | – | 3,82 | 4,34 | 1,45 | 1,72 | 2,51 | 15,73 | ||
| Schin Pilsen Zero Álcool / Nova Schin Pilsen Zero Álcool | – | 3,44 | – | – | – | 4,85 | – | – | 2,35 | – | – | ||
| BUITONI | 13.980.442 | Jester Pilsen | – | – | – | – | – | – | – | – | – | – | 14,97 |
| Jester Red Ale | – | – | – | – | – | – | – | – | – | – | 15,73 | ||
| Jester Staut | – | – | – | – | – | – | – | – | – | – | 15,73 | ||
| Jester Weisen | – | – | – | – | – | – | – | – | – | – | 15,73 | ||
| CASA DI CONTI | 46.842.894 | Burguesa | – | – | 4,88 | – | – | 4,19 | – | – | 1,93 | – | – |
| Burguesa 300ml | 1,72 | – | – | – | – | 1,37 | – | – | – | – | – | ||
| Conti Bier Malzbier | – | – | – | – | – | 3,63 | – | – | 2,62 | – | – | ||
| Conti Bier Malzbier 300 ml | 1,83 | – | – | – | – | 1,46 | – | – | – | – | – | ||
| Conti Bier Pilsen | – | – | – | 4,96 | – | 4,19 | 4,27 | 1,26 | 1,84 | 2,00 | 15,73 | ||
| Conti Bier Pilsen 300 ml | 1,69 | – | – | – | – | 1,37 | – | – | – | – | – | ||
| Conti Zero Grau | – | – | 3,96 | 4,96 | – | 4,19 | 4,14 | 1,45 | 1,74 | 2,23 | – | ||
| Conti Zero Grau – 300 ml | 1,69 | – | – | – | – | 1,37 | – | – | – | – | – | ||
| Puro Malte 1500 | – | – | 4,61 | 5,72 | – | 4,43 | 4,80 | 1,69 | 1,84 | – | – | ||
| Puro Malte 1500 – 300 ml | 2,10 | – | – | – | – | 1,57 | – | – | – | – | – | ||
| Samba Pilsen | – | – | – | 4,39 | – | 3,45 | 3,96 | 1,26 | 1,74 | 1,90 | – | ||
| Samba Pilsen 300 ml | 1,48 | – | – | – | – | 1,37 | – | – | – | – | – | ||
| CBBP | 09.325.874 | Proibida Pilsen | 2,10 | 2,61 | – | – | – | 4,19 | 5,16 | – | 1,74 | 2,14 | – |
| CERVEJARIA CONCÓRDIA | 02.355.674 | Fall Bier | – | – | – | – | – | – | 9,75 | – | – | – | – |
| CERVEJARIA JOINVILLE | 07.776.830 | Catharina Bier Pilsen | – | 5,41 | – | – | – | – | – | – | – | – | – |
| Divina Pilsen | – | – | 11,27 | – | – | – | – | – | – | – | – | ||
| Divina Weizen | – | – | 11,63 | – | – | – | – | – | – | – | – | ||
| Haus Dreizehn Pilsen | – | – | 8,69 | – | – | – | – | – | – | – | – | ||
| Haus Dreizehn Weizenbier | – | – | 9,82 | – | – | – | – | – | – | – | – | ||
| Ipa Opa Bier | – | – | 10,73 | – | – | – | – | – | – | – | – | ||
| Kit 1 cerveja Ipa Bier c/1 copo | – | – | 29,99 | – | – | – | – | – | – | – | – | ||
| Kit 2 cervejas pilsen Opa Bier c/copo | – | – | 34,04 | – | – | – | – | – | – | – | – | ||
| Kit 2 cervejas porter c/copo | – | – | 34,78 | – | – | – | – | – | – | – | – | ||
| Kit 2 cervejas weinzen c/copo | – | – | 39,11 | – | – | – | – | – | – | – | – | ||
| Kit 4 cervejas Opa Bier c/copo | – | – | 40,19 | – | – | – | – | – | – | – | – | ||
| Kit 5 cervejas Opa Bier | – | 27,88 | 36,07 | – | – | – | – | – | – | – | – | ||
| Kit Opa Bier com Copo Tulipa | – | – | 25,62 | – | – | – | – | – | – | – | – | ||
| Merecida Pilsen | – | – | – | – | – | 4,93 | – | – | – | – | – | ||
| Opa Bier Bock | – | – | 7,65 | – | – | – | – | – | – | – | – | ||
| Opa Bier Chopp | – | – | – | – | – | 7,52 | – | – | – | – | 14,97 | ||
| Opa Bier Old Ale | – | – | – | – | – | 11,08 | – | – | – | – | – | ||
| Opa Bier Pale Ale | – | 5,16 | – | – | – | 7,52 | – | – | – | – | – | ||
| Opa Bier Pilsen | – | 5,16 | – | – | – | 7,52 | – | – | – | – | – | ||
| Opa Bier Pilsen Parque | – | – | – | – | – | 4,93 | – | – | – | – | – | ||
| Opa Bier Porter | – | 5,16 | – | – | – | 7,52 | – | – | – | – | – | ||
| Opa Bier Porter Parque | – | – | – | – | – | 5,33 | – | – | – | – | – | ||
| Opa Bier Sem Álcool | – | 5,16 | – | – | – | 7,52 | – | – | – | – | – | ||
| Opa Bier Sumérios | – | – | – | – | – | – | – | – | – | 10,17 | – | ||
| Opa Bier Weisen Parque | – | – | – | – | – | 5,33 | – | – | – | – | – | ||
| Opa Bier Weizen | – | 5,16 | – | – | – | 7,52 | – | – | – | – | – | ||
| Pilsen Brasileira | 3,14 | – | – | – | – | 4,93 | – | – | – | – | – | ||
| Pilsen Incasa | 3,14 | – | – | – | – | – | – | – | – | – | – | ||
| CNBN | 45.426.798 | Bebida Alcoólica Mista Clara Belco Sun | 1,61 | 1,76 | 3,92 | 4,84 | – | – | – | – | 1,71 | 1,96 | – |
| Bebida Alcóolica Mista Clara Kalena | 1,61 | – | 3,91 | 4,84 | – | – | – | – | 1,74 | 1,96 | – | ||
| Bebida Alcoólica Mista Escura Belco Sun | 1,61 | 1,88 | 3,92 | 4,84 | – | – | – | – | 1,71 | – | – | ||
| Bebida Alcóolica Mista Escura Kalena | 1,61 | – | 3,91 | 4,84 | – | – | – | – | – | – | – | ||
| Belco Malzbier | – | – | – | – | – | 3,39 | – | – | – | – | – | ||
| Belco Pilsen | – | – | – | – | 8,25 | 3,45 | – | – | 1,74 | – | – | ||
| Belco sem álcool | – | – | – | – | – | – | – | – | 1,71 | – | – | ||
| Belco Sun | – | – | – | – | – | 4,19 | – | 1,26 | 1,74 | 1,86 | – | ||
| Belco Tauber | 1,54 | – | – | – | – | 3,45 | – | – | – | – | – | ||
| Capivaryana | 2,02 | – | 3,91 | – | – | – | – | – | – | – | – | ||
| Cerveja Malzbier Belco Sun | – | 1,61 | – | – | – | – | – | – | – | – | – | ||
| Cerveja Pilsen 1962 | – | – | 2,79 | – | – | – | – | – | – | – | – | ||
| Cerveja Pilsen Belco Sun | 1,37 | 1,61 | – | – | 4,64 | – | – | – | – | – | – | ||
| Cerveja Pilsen Belco Sun 2L | – | – | – | – | 8,03 | – | – | – | – | – | – | ||
| Cerveja Pilsen Exagerada | – | – | – | – | – | – | – | – | 1,74 | 1,86 | – | ||
| Cerveja Sem Álcool Belco Sun | 1,40 | 1,61 | – | – | – | – | – | – | – | – | – | ||
| Chopp Sem Álcool Belco Claro | – | 1,61 | – | – | – | – | – | – | – | – | – | ||
| Chopp Sem Álcool Escuro Claro | – | 1,61 | – | – | – | – | – | – | – | – | – | ||
| Kalena Pilsen | – | – | – | – | – | 3,45 | – | – | – | – | – | ||
| Mãe Preta | – | 1,61 | – | – | – | – | – | – | 1,71 | – | – | ||
| Olinda Pet 2L | – | – | – | – | 5,77 | – | – | – | 1,74 | – | – | ||
| Olinda Pilsen | 1,37 | 1,61 | – | – | 4,64 | – | – | – | – | – | – | ||
| CNS | 07.652.402 | Bier Hoff Premium/Original/Lager | – | 6,42 | 10,95 | – | – | – | – | – | – | – | – |
| Bier Hoff Witbier | – | – | – | 35,06 | – | – | – | – | – | – | – | ||
| Jerimoon | – | 11,13 | – | – | – | – | – | – | – | – | – | ||
| Bier Hoff Demais Tipos, kit 2, 1 copo | – | – | 47,02 | – | – | – | – | – | – | – | – | ||
| Bier Hoff Demais Tipos, kit 4 | – | – | 47,02 | – | – | – | – | – | – | – | – | ||
| Bier Hoff Demais Tipos | – | – | 12,19 | – | – | – | – | – | – | – | 14,97 | ||
| COLORADO | 01.366.303 | Appia | – | – | 15,48 | – | – | – | – | – | – | – | – |
| Cauim | – | – | 12,90 | – | – | – | – | – | – | – | – | ||
| Colorado Appia | 6,66 | – | – | – | – | – | – | – | – | – | – | ||
| Colorado Cauim | 6,04 | – | – | – | – | – | – | – | – | – | – | ||
| Colorado Demoiselle | 6,66 | – | – | – | – | – | – | – | – | – | – | ||
| Colorado Indica | 6,66 | – | – | – | – | – | – | – | – | – | – | ||
| Demoiselle | – | – | 15,48 | – | – | – | – | – | – | – | – | ||
| Índica | – | – | 15,48 | – | – | – | – | – | – | – | – | ||
| COMARY | 29.588.019 | Therezópolis Gold | – | 4,40 | 4,95 | – | – | – | – | – | – | – | 15,73 |
| DADO BIER | 00.066.130 | Dado Bier Especiais | – | – | 5,28 | – | – | – | – | – | – | 3,99 | – |
| Dado Bier IPA – Kit 1 gf c/1 copo | – | – | 24,64 | – | – | – | – | – | – | – | – | ||
| Dado Bier Lager Pilsen | – | – | 5,28 | 5,90 | – | – | – | 1,45 | 1,93 | 2,30 | – | ||
| Dado Bier Lager Pilsen 710 ml | – | – | – | – | – | – | – | – | – | 3,54 | – | ||
| DE PORTO | 04.754.336 | La Brunete | – | 9,47 | – | 12,03 | – | – | – | – | – | – | – |
| Schmitt Ale | – | 6,86 | – | – | – | – | – | – | – | – | – | ||
| Schmitt Barley Wine | – | 9,47 | – | – | – | – | – | – | – | – | – | ||
| Schmitt Barley Wine Magnun | – | – | – | 29,33 | – | – | – | – | – | – | – | ||
| Schmitt Hefeweizen | – | – | – | 12,03 | – | – | – | – | – | – | – | ||
| Schmitt Magnun | – | – | – | 29,33 | – | – | – | – | – | – | – | ||
| Schmitt Sparkling Ale | – | – | – | 12,03 | – | – | – | – | – | – | – | ||
| DOM HAUS | 18.093.100 | Chopp Claro Tipo Helles | – | – | – | – | – | – | – | – | – | – | 14,97 |
| Chopp de Trigo Forte Tipo Heffeweizen | – | – | – | – | – | – | – | – | – | – | 14,97 | ||
| Chopp Forte Escuro Tipo Belgian Blond Ale | – | – | – | – | – | – | – | – | – | – | 14,97 | ||
| Chopp Forte Tipo India Pale Ale | – | – | – | – | – | – | – | – | – | – | 14,97 | ||
| Dom Casmurro Escura IPA | – | – | 11,54 | – | – | – | – | – | – | – | – | ||
| Dom Doca Escura Blond Ale | – | 7,69 | – | – | – | – | – | – | – | – | – | ||
| Dom Doca Witbier | 9,80 | – | – | – | – | – | – | – | – | – | – | ||
| Dom Napoleão Imperial IPA | – | – | 16,66 | – | – | – | – | – | – | – | – | ||
| Dom Pedro Helles | – | – | 9,28 | – | – | – | – | – | – | – | – | ||
| Dom Porre Barley Wine | – | – | 32,20 | – | – | – | – | – | – | – | – | ||
| Dom Quixote Heffe Weizen | – | – | 11,54 | – | – | – | – | – | – | – | – | ||
| ESTRELLA GALICIA | 13.492.669 | 1906 Reserva Especial | 5,40 | – | – | – | – | – | – | 4,88 | – | – | – |
| Estrella Galicia | 5,03 | – | – | – | – | – | – | 4,39 | – | – | – | ||
| Estrella Galicia 200 ml | 2,87 | – | – | – | – | – | – | – | – | – | – | ||
| Estrella Galicia 250 ml | – | – | – | – | – | – | – | 2,50 | – | – | – | ||
| GAUDENBIER | 08.287.979 | Gauden Bier Demais Tipos | – | 4,54 | 8,29 | – | – | – | – | – | – | – | 15,73 |
| Gauden Bier Pilsen e Lager | – | 4,26 | 7,60 | – | – | – | – | – | – | – | 15,73 | ||
| Klaus Bier de Malte Chopp | – | – | 6,70 | – | – | – | – | – | – | – | – | ||
| Klaus Bier de Malte Demais Tipos | – | – | 7,34 | – | – | – | – | – | – | – | 15,73 | ||
| Klaus Bier de Malte Pilsen | – | – | 6,70 | – | – | – | – | – | – | – | 15,73 | ||
| GERMANIA | 96.366.174 | Germania | – | 4,41 | 7,47 | – | – | – | – | – | – | – | 14,97 |
| HEZBIER | 5.848.489 | Chopp Escuro Heller | – | 5,18 | – | – | – | 6,50 | – | – | – | – | – |
| Chopp Pilsen | – | 4,51 | – | – | – | 6,50 | – | – | – | – | – | ||
| Chopp Pilsen Extra | – | 5,18 | – | – | – | 6,50 | – | – | – | – | – | ||
| Chopp Porter | – | 5,66 | – | – | – | 7,84 | – | – | – | – | – | ||
| Escura Heller Bock | – | 7,77 | 10,92 | – | – | – | – | – | – | – | – | ||
| Escura Porter | – | 8,17 | 11,45 | – | – | – | – | – | – | – | – | ||
| Kit Heller Escura, com 1 copo Heller | – | – | 43,36 | – | – | – | – | – | – | – | – | ||
| Kit Pilsen, com 1 copo Pilsen | – | – | 42,13 | – | – | – | – | – | – | – | – | ||
| Kit Porter Escura, com 1 copo Porter | – | – | 43,84 | – | – | – | – | – | – | – | – | ||
| Pilsen | – | 7,09 | 9,91 | – | – | – | – | – | – | – | – | ||
| Pilsen Extra | – | 4,91 | 9,97 | – | – | – | – | – | – | – | – | ||
| Weizen | – | – | 10,68 | – | – | – | – | – | – | – | – | ||
| ZeHn Bier | – | 2,88 | – | – | – | – | – | – | – | – | 14,97 | ||
| IMPORTBEER | 09.251.055 | Cordoba | – | – | – | 8,83 | – | – | – | – | – | – | – |
| Miller Genuine Draft | – | 4,37 | – | 8,73 | – | – | – | – | 3,44 | – | – | ||
| Pilsner Urquell | – | – | 18,64 | – | – | – | – | – | – | – | – | ||
| Primator | 11,01 | – | 16,65 | – | – | – | – | – | – | – | – | ||
| Red Stripe | 8,04 | – | – | 16,03 | – | – | – | – | – | – | – | ||
| Schneider | 3,86 | – | – | 8,83 | – | – | – | – | – | 2,71 | – | ||
| Starobrno | – | – | 16,65 | – | – | – | – | – | – | – | – | ||
| INAB | 82.206.004 | Bester | – | – | – | – | – | – | – | – | – | – | 14,97 |
| Colônia Donna’s Beer | – | 3,44 | – | – | – | – | – | – | 2,62 | – | – | ||
| Colônia Extra | – | 2,90 | – | – | – | 4,19 | – | – | 1,93 | – | – | ||
| Colônia Low Carb | – | – | – | – | – | 3,45 | – | – | 2,62 | – | – | ||
| Colônia Malzbier | – | 3,09 | – | – | – | 3,33 | – | – | 2,36 | – | – | ||
| Colônia Negra | – | – | – | – | – | – | – | – | – | 2,89 | – | ||
| Colônia Pilsen | – | 2,76 | – | 4,66 | – | 3,14 | 3,99 | 1,29 | 1,51 | 2,23 | 15,73 | ||
| Colônia Pilsen 710ml | – | – | – | – | – | – | – | – | – | 3,51 | – | ||
| Colônia Sem Álcool | – | – | – | – | – | 3,78 | – | – | 2,30 | – | – | ||
| Dankel Pilsen | – | – | – | – | – | 3,45 | – | – | 1,74 | – | – | ||
| IMPORTBEER | 09.251.055 | Cordoba | – | – | – | 8,83 | – | – | – | – | – | – | – |
| Miller Genuine Draft | – | 4,37 | – | 8,73 | – | – | – | – | 3,44 | – | – | ||
| Pilsner Urquell | – | – | 18,64 | – | – | – | – | – | – | – | – | ||
| Primator | 11,01 | – | 16,65 | – | – | – | – | – | – | – | – | ||
| Red Stripe | 8,04 | – | – | 16,03 | – | – | – | – | – | – | – | ||
| Schneider | 3,86 | – | – | 8,83 | – | – | – | – | – | 2,71 | – | ||
| Starobrno | – | – | 16,65 | – | – | – | – | – | – | – | – | ||
| INAB | 82.206.004 | Bester | – | – | – | – | – | – | – | – | – | – | 14,97 |
| Colônia Donna’s Beer | – | 3,44 | – | – | – | – | – | – | 2,62 | – | – | ||
| Colônia Extra | – | 2,90 | – | – | – | 4,19 | – | – | 1,93 | – | – | ||
| Colônia Low Carb | – | – | – | – | – | 3,45 | – | – | 2,62 | – | – | ||
| Colônia Malzbier | – | 3,09 | – | – | – | 3,33 | – | – | 2,36 | – | – | ||
| Colônia Negra | – | – | – | – | – | – | – | – | – | 2,89 | – | ||
| Colônia Pilsen | – | 2,76 | – | 4,66 | – | 3,14 | 3,99 | 1,29 | 1,51 | 2,23 | 15,73 | ||
| Colônia Pilsen 710ml | – | – | – | – | – | – | – | – | – | 3,51 | – | ||
| Colônia Sem Álcool | – | – | – | – | – | 3,78 | – | – | 2,30 | – | – | ||
| Dankel Pilsen | – | – | – | – | – | 3,45 | – | – | 1,74 | – | – | ||
| INAB | 82.206.004 | Stell Pilsen | – | – | – | 4,18 | – | 3,45 | 3,92 | – | 1,74 | 1,86 | 15,73 |
| INBEB | 03.485.089 | Colina Bier Chopp | – | – | – | – | – | – | – | – | – | – | 15,73 |
| Colina Bier Pilsen | – | – | – | – | – | 3,45 | 4,03 | 1,20 | 1,74 | 1,96 | – | ||
| Colina Malzbier | – | – | – | – | – | 3,39 | – | – | 2,62 | – | – | ||
| Spoller Malzbier | 1,59 | – | 3,79 | – | – | 3,52 | – | – | 2,62 | – | – | ||
| Spoller Pilsen | 1,59 | 2,61 | 3,49 | – | – | 3,36 | 3,79 | 1,20 | 1,74 | 1,73 | 15,73 | ||
| Spoller Puro Malte | 1,59 | – | 3,79 | – | – | 3,62 | – | – | 2,62 | – | – | ||
| Spoller sem Álcool | 1,59 | – | – | – | – | 3,39 | – | – | 2,62 | – | – | ||
| IRMÃOS DONAUER | 05.256.017 | Promalcer | – | – | – | – | – | 3,45 | 4,40 | – | – | – | 14,97 |
| JESTER BIER | 13.980.442 | Jester Americana Pale Ale | – | – | 12,94 | – | – | – | – | – | – | – | – |
| Jester Stout | – | – | 12,94 | – | – | – | – | – | – | – | – | ||
| Jester Weinzen | – | – | 12,94 | – | – | – | – | – | – | – | – | ||
| KAISER | 19.900.000 | Amstel | 6,82 | – | – | – | – | – | – | – | – | – | 15,73 |
| Bavaria 0,0 | 1,59 | – | – | – | – | – | – | – | – | – | – | ||
| Bavária Pilsen | 1,44 | 2,90 | – | – | – | 4,19 | – | – | 1,67 | 2,13 | 15,73 | ||
| Bavária Premium | – | 2,71 | – | – | – | 7,40 | – | – | 2,24 | – | – | ||
| Bavária Sem Álcool | – | 3,26 | – | – | – | – | – | – | 2,29 | – | – | ||
| Birra Moretti | 6,82 | – | – | – | – | – | – | – | – | – | – | ||
| Desperados | 4,79 | – | – | – | – | – | – | – | – | – | – | ||
| Dosequis | – | 4,40 | – | – | – | – | – | – | – | – | – | ||
| Edelweiss | – | – | 15,37 | – | – | – | – | – | – | – | – | ||
| Heineken | 2,24 | 3,41 | 6,18 | – | – | 7,66 | – | – | 2,76 | – | 18,15 | ||
| Heineken Keg 5 L | – | – | – | – | – | – | – | – | – | 57,19 | – | ||
| Kaiser Bock | – | 3,44 | – | – | – | 5,33 | – | – | 2,92 | – | – | ||
| Kaiser Gold | – | 3,43 | – | – | – | 7,40 | – | – | 2,77 | – | – | ||
| Kaiser Pilsen | 1,59 | 2,90 | – | 4,64 | – | 4,54 | 4,70 | – | 1,70 | 2,23 | 15,73 | ||
| Kaiser Pilsen 4 L | – | – | – | – | 38,48 | – | – | – | – | – | – | ||
| Kaiser Radler | 1,99 | 2,99 | – | – | – | – | – | – | 2,13 | – | – | ||
| Kaiser Summer | – | 3,44 | – | – | – | – | – | – | 2,92 | – | – | ||
| Murphy’s Irish Red | 7,83 | – | – | – | – | – | – | – | – | – | – | ||
| Murphy’s Lirish Stout | – | – | – | – | – | – | – | – | – | 13,95 | – | ||
| Santa Cerva Pilsen | – | – | – | – | – | 3,45 | – | – | – | – | – | ||
| Sol Pilsen | 1,53 | 3,44 | – | – | – | 4,43 | – | – | 2,77 | 2,21 | 18,15 | ||
| Sol Premium | 3,21 | – | – | – | – | – | – | – | – | – | – | ||
| Sol Premium Beer | 3,50 | 4,40 | – | – | – | – | – | – | – | – | – | ||
| Xingu | – | 3,95 | – | – | – | 4,85 | – | – | 3,45 | – | 18,15 | ||
| Xingu Gold | – | 3,44 | – | – | – | – | – | – | – | – | – | ||
| Xingu Red | – | 3,44 | – | – | – | – | – | – | – | – | – | ||
| LINDAUER | 07.297.661 | Chopp Heimat | – | – | – | – | – | – | – | – | – | – | 14,97 |
| Irisch Stannis | – | – | – | – | – | – | – | – | – | – | 14,97 | ||
| Pilsen Stannis | – | 6,38 | – | – | – | – | – | – | – | – | 14,97 | ||
| MALTA | 44.367.522 | Cerveja Clara Pilsen Sem Álcool | – | – | – | – | – | 3,63 | – | – | 2,62 | 1,96 | – |
| Cerveja Escura Malzbier Sem Álcool | – | – | – | – | – | 3,63 | – | – | 2,62 | 2,52 | – | ||
| Chopp Claro Sem Álcool | – | – | – | – | – | – | – | – | – | – | 14,97 | ||
| Chopp Escuro Sem Álcool | – | – | – | – | – | – | – | – | – | – | 14,97 | ||
| Chopp Malta | – | – | – | – | – | – | – | – | – | – | 14,97 | ||
| Dunkel | – | – | – | – | – | – | – | – | – | 2,04 | – | ||
| Malta Golden | – | – | – | – | – | 3,63 | – | 1,55 | 2,62 | 1,94 | – | ||
| Malta Malzbier | – | – | – | – | – | 3,39 | – | 1,55 | 2,36 | 1,94 | – | ||
| Malta Pilsen | – | 2,61 | – | – | – | 3,45 | – | 1,26 | 1,74 | 1,86 | – | ||
| MW | 14.855.397 | A Outra | – | – | 3,92 | 4,13 | – | 3,45 | 4,87 | 1,26 | 1,74 | – | 14,97 |
| A Outra – Chope Claro | – | – | 3,92 | – | 5,39 | 3,49 | 4,93 | 1,29 | – | – | – | ||
| A Outra – Chope Escuro | – | – | 3,92 | – | – | – | – | – | – | – | – | ||
| A Outra – Malzbier | – | – | – | – | – | 3,39 | – | – | – | – | – | ||
| Ecobier Leve baixo teor de álcool | – | – | – | – | – | – | – | – | 2,62 | – | – | ||
| Ecobier Malzbier | – | – | – | – | – | – | – | – | 2,62 | – | – | ||
| Ecobier Pilsen | – | – | 3,92 | – | – | 3,45 | – | 1,31 | 1,74 | – | 14,97 | ||
| Ecobier Puro Malte | – | – | – | – | – | – | – | – | 1,93 | – | – | ||
| Fabro Malzbier | – | – | – | – | – | 3,63 | – | – | 2,62 | – | – | ||
| Fabro Pilsen | – | – | – | – | – | 3,45 | – | – | 1,74 | – | 15,73 | ||
| Krill Malzbier | – | 3,09 | – | – | – | 3,39 | – | – | – | – | – | ||
| Krill Pilsen | – | 2,61 | – | – | – | 3,45 | – | 1,26 | 1,74 | – | 15,73 | ||
| NATIQUE | 03.246.312 | Birra Leggenda | – | – | 10,52 | – | – | – | – | – | – | – | – |
| NEWAGE / GERMANIA | 1307936 / 96366174 | Germania | – | – | – | – | – | – | – | – | – | 4,50 | – |
| Germânia 55 | – | – | – | – | – | – | – | – | 2,59 | – | – | ||
| Germânia 56 – Black | – | – | – | – | – | – | – | – | 2,92 | – | – | ||
| Germânia 56 – Black – 710ml | – | – | – | – | – | – | – | – | – | 4,84 | – | ||
| PETRÓPOLIS | 04.469.628 | Black Princess | – | 4,91 | 5,05 | – | – | – | – | – | – | – | – |
| Black Princess – kit c/1 copo | – | – | 32,08 | – | – | – | – | – | – | – | – | ||
| Crystal Malzbier | – | 3,09 | – | – | – | 3,63 | – | – | 2,62 | – | – | ||
| Crystal Pilsen | 1,41 | 2,61 | – | 4,73 | – | 4,19 | 4,87 | 1,26 | 1,74 | 2,22 | – | ||
| Crystal Pilsen 300ml | – | – | – | – | – | 1,43 | – | – | – | – | – | ||
| Crystal Sem Álcool/Zero Álcool | 1,48 | 3,09 | – | – | – | – | – | – | 2,62 | – | – | ||
| Itaipava Fest Pilsen | – | 3,09 | – | – | – | – | – | 1,45 | – | – | – | ||
| Itaipava Light | 2,10 | – | – | – | – | – | – | – | 2,62 | – | – | ||
| Itaipava Malzbier | – | 3,26 | – | – | – | 4,85 | – | – | 2,62 | – | – | ||
| Itaipava Pilsen | 1,75 | 2,65 | – | 5,50 | – | 4,93 | 5,52 | 1,56 | 1,93 | 2,59 | – | ||
| Itaipava Pilsen 300ml | – | – | – | – | – | 1,65 | – | – | – | – | – | ||
| PETRÓPOLIS | 04.469.628 | Itaipava Pilsen Keg 5 L | – | – | – | – | – | – | – | – | – | 52,80 | – |
| Itaipava Premium | – | 3,11 | 4,61 | – | – | 6,20 | – | 1,53 | 2,62 | – | – | ||
| Itaipava Sem Álcool/Zero Álcool | 1,64 | 3,00 | – | – | – | – | – | – | 2,62 | – | – | ||
| Lokal Pilsen | – | 2,61 | – | – | – | 3,45 | – | – | 1,74 | – | – | ||
| Petra – kit – todos os tipos | – | – | 31,31 | – | – | – | – | – | – | – | – | ||
| Petra Pilsen | – | 2,90 | – | 4,96 | – | 4,43 | 5,16 | 1,55 | 1,84 | – | – | ||
| Petra Premium – todos tipos | – | 3,44 | 12,17 | – | – | – | – | – | 2,62 | – | – | ||
| Weltenburger – kit 2 c/1 copo | – | – | 47,47 | – | – | – | – | – | – | – | – | ||
| Weltenburger demais tipos | – | – | 10,23 | – | – | – | – | – | – | – | – | ||
| Weltenburger Kit 1gf ICaneca | – | – | 27,48 | – | – | – | – | – | – | – | – | ||
| PREMIUM | 11.654.122 | Bauhaus Cobre | – | 4,06 | 8,74 | – | – | – | – | – | – | 3,34 | – |
| Bauhaus Trig’or | – | – | 10,20 | – | – | – | – | – | – | – | – | ||
| Santa Fé | – | 3,44 | 7,88 | – | – | – | – | – | – | 2,98 | – | ||
| PROVIDÊNCIA | 19.570.655 | Providência Dunkel | – | – | 7,91 | – | – | – | – | – | – | – | – |
| Providência Pilsen | – | – | 7,30 | – | – | – | – | – | – | – | – | ||
| Providência Weinzen | – | – | 8,55 | – | – | – | – | – | – | – | – | ||
| REFRIX | 72.459.878 | Allaska | – | 2,61 | – | – | – | 3,39 | – | – | 2,62 | – | – |
| RIO GRANDENSE | 05.766.005 | Província Pilsen | – | – | 6,84 | 5,15 | – | 4,94 | 5,47 | 1,53 | 1,93 | 2,36 | 18,15 |
| Província Red | – | – | 6,70 | – | – | – | – | – | 2,62 | – | – | ||
| Província Sem Álcool | – | – | 5,86 | – | – | 3,63 | – | – | 2,92 | – | – | ||
| Província Weissbier | – | – | 6,70 | – | – | – | – | – | 2,62 | – | – | ||
| SAINT BIER | 08.875.424 | Barco, todos os tipos | – | – | – | – | – | – | – | – | – | – | 14,97 |
| Chope in Natura Saint Bier 750 ml | – | – | – | 12,03 | – | – | – | – | – | – | – | ||
| Chope Stout Saint Bier 750 ml | – | – | – | 12,95 | – | – | – | – | – | – | – | ||
| Coruja – Kit Fora de Série 3 gf | 55,73 | – | – | – | – | – | – | – | – | – | – | ||
| Coruja – Kit Lager 2 gf e copo | – | – | 42,20 | – | – | – | – | – | – | – | – | ||
| Coruja – Kit Weinzen 2gf 2 copos | – | – | 39,10 | – | – | – | – | – | – | – | – | ||
| Coruja Alba Weizen | – | – | 13,39 | – | – | – | – | – | – | – | – | ||
| Coruja Baca | 10,21 | – | – | – | – | – | – | – | – | – | – | ||
| Coruja Coice | 10,19 | – | – | – | – | – | – | – | – | – | – | ||
| Coruja Extra Viva | – | – | – | – | – | – | 18,85 | – | – | – | – | ||
| Coruja Labareda | 9,55 | – | – | – | – | – | – | – | – | – | – | ||
| Coruja Otus Pilsen | – | – | 12,00 | – | – | 13,54 | – | – | – | – | 14,97 | ||
| Coruja Strix | – | – | 13,23 | – | – | – | – | – | – | – | – | ||
| Coruja Viva | – | – | – | – | – | – | 17,40 | – | – | – | – | ||
| Coruja Weizenbock | – | – | 15,35 | – | – | – | – | – | – | – | – | ||
| Coruja demais tipos | – | – | – | – | – | 14,15 | 18,85 | – | – | – | 14,97 | ||
| Lay Back Pilsen | 5,52 | – | – | – | – | – | – | – | – | – | – | ||
| Majestosa | – | 5,53 | – | – | – | – | – | – | – | – | – | ||
| Saint Bier – Chope – Pilsen | – | – | – | 11,67 | – | – | – | – | – | – | 14,97 | ||
| Saint Bier – Kit c/Corda | – | – | 46,13 | – | – | – | – | – | – | – | – | ||
| Saint Bier – Kit cx mad 2 gf 2 cop | – | – | 135,85 | – | – | – | – | – | – | – | – | ||
| Saint Bier – Kit Weiss c/copo | – | – | 45,88 | – | – | – | – | – | – | – | – | ||
| Saint Bier – Kit Demais Tipos | – | – | 29,18 | – | – | – | – | – | – | – | – | ||
| Saint Bier Belgian | – | – | 10,20 | – | – | – | – | – | – | – | – | ||
| Saint Bier Bock | – | – | 10,19 | – | – | – | – | – | – | – | – | ||
| Saint Bier Hefe Weizen | – | – | 10,31 | – | – | – | – | – | – | – | – | ||
| Saint Bier In Natura Pilsen | 4,36 | – | 8,92 | – | – | – | – | – | – | – | – | ||
| Saint Bier In Natura Six Pack | 34,27 | – | – | – | – | – | – | – | – | – | – | ||
| Saint Bier Mr. Lobo | – | – | 6,73 | – | – | – | – | – | – | – | – | ||
| Saint Bier Pilsen | – | 3,87 | 7,94 | 11,39 | – | 4,93 | 6,61 | – | – | – | – | ||
| Saint Bier Stout | – | – | 10,33 | – | – | – | – | – | – | – | – | ||
| Saint Bier Weiss | – | – | 10,18 | – | – | – | – | – | – | – | – | ||
| Saint Bier – Cerveja – Demais Tipos | 4,91 | – | 10,31 | 11,39 | – | 8,90 | 9,52 | – | – | – | 14,97 | ||
| Saint Bier – Chope – Demais Tipos | – | – | – | 12,95 | – | – | – | – | – | – | – | ||
| Slimbier – Todos os tipos | – | 4,21 | – | – | – | – | – | – | – | – | – | ||
| Tassila – Cerveja sem Glúten | 9,98 | – | – | – | – | – | – | – | – | – | – | ||
| SARANDI | 97.318.943 | Cerveja Kalena Chopp | – | – | – | – | – | – | 4,40 | – | – | – | – |
| Cerveja Kalena Chopp Malzbier | – | – | – | – | – | 3,39 | – | – | – | – | – | ||
| SCHORNSTEIN | 07.817.573 | Chopp Schornstein | – | – | – | – | – | – | – | – | – | – | 14,97 |
| SUDBRACK | 04.914.890 | Einsenbahn Porter | – | – | 14,95 | – | – | – | – | – | – | – | – |
| Eisenbahn – Lata Pilsen 5 litros | – | – | – | – | – | – | – | – | – | 92,10 | – | ||
| Eisenbahn – Lust | – | 48,90 | – | 103,78 | – | – | – | – | – | – | – | ||
| Eisenbahn – Lust Magnum | – | – | – | – | 207,64 | – | – | – | – | – | – | ||
| SUDBRACK | 04.914.890 | Eisenbahn – Lust Prestige | – | – | – | 136,50 | – | – | – | – | – | – | – |
| Eisenbahn Belgian Blond Ale | – | – | 13,16 | – | – | – | – | – | – | – | – | ||
| Eisenbahn Dama do Lago | – | – | 14,95 | – | – | – | – | – | – | – | – | ||
| Eisenbahn Frosty Bison | – | – | 14,79 | – | – | – | – | – | – | – | 14,98 | ||
| Eisenbahn Pale Ale | – | 6,86 | – | – | – | – | – | – | – | – | – | ||
| Eisenbahn Pilsen | – | 6,67 | – | – | – | – | – | – | – | – | – | ||
| Eisenbahn Rauchbier | – | 6,88 | – | – | – | – | – | – | – | – | – | ||
| Eisenbahn Saison | – | – | 14,95 | – | – | – | – | – | – | – | – | ||
| Eisenbahn São Sebá | – | 47,84 | 14,95 | – | – | – | – | – | – | – | – | ||
| Eisenbahn Strong Golden Ale | – | 6,84 | – | – | – | – | – | – | – | – | – | ||
| Eisenbahn Weizenbier | – | 6,91 | – | – | – | – | – | – | – | – | – | ||
| Eisenbahn Weizenbock | – | 7,01 | – | – | – | – | – | – | – | – | – | ||
| Eisenbanh 10 anos | – | 20,70 | – | – | – | – | – | – | – | – | – | ||
| Grupo Seleção – todos os tipos | – | 6,91 | – | – | – | – | – | – | – | – | 14,97 | ||
| Grupo Tradição – todos os tipos | – | 7,38 | – | – | – | – | – | – | – | 6,03 | 14,97 | ||
| Kit Eisenbahn – Pilsen | – | 32,90 | – | – | – | – | – | – | – | – | – | ||
| Kit Eisenbahn – Weinhnachts | – | 57,66 | – | – | – | – | – | – | – | – | – | ||
| Kit Grupo Tradição e Seleção | – | 45,31 | – | – | – | – | – | – | – | – | – | ||
| TROPICAL JUICE | 03.690.522 | Wals Dubbel | – | 11,69 | – | 33,64 | – | – | – | – | – | – | – |
| Wals Pilsen | – | 7,75 | – | – | – | – | – | – | – | – | – | ||
| Wals Quadruppel | – | 11,69 | – | 33,64 | – | – | – | – | – | – | – | ||
| Wals Trippel | – | 11,69 | – | 33,64 | – | – | – | – | – | – | – | ||
| TUPINIQUIM | 02.663.432 | Tupiniquim demais tipos | 6,36 | – | 9,60 | 12,83 | – | – | – | – | – | – | 16,13 |
| Tupiniquim IPAs | 9,60 | – | 11,32 | – | – | – | – | – | – | – | – | ||
| Tupiniquim Pilsen | – | – | 9,16 | 12,40 | – | – | – | – | – | – | 14,97 | ||
| Tupiniquim Weiss | – | – | 9,38 | 12,83 | – | – | – | – | – | – | – | ||
| -IMPORTADORES | 00.000.000 | Pilsen (Importada) | – | – | – | 13,40 | – | – | – | – | – | – | – |
Notas:
1. Valores expressos em Reais, por Unidade;
2. Na hipótese da ocorrência de mercadoria não relacionada nos anexos citados no caput do art. 2.° a base de cálculo para fins de substituição tributária será a prevista no § 2.°, do artigo 42, do Anexo 3, do RICMS;
3. O Sujeito Passivo da Substituição Tributária deverá observar os valores indicados para as marcas comercializadas, independente do CNPJ básico e do Nome do fabricante ou engarrafador.
ANEXO II
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA REFRIGERANTE VIGÊNCIA A PARTIR DE 01 DE ABRIL DE 2015
| FABRICANTE, IMPORTADOR, DISTRIBUIDOR | EMBALAGENS RETORNÁVEIS | EMBALAGENS DESCARTÁVEIS | Barril em litro |
||||||||||||||
| Nome | CNPJ básico | Marcas e Sabores | Até 260ml | De 261 até 599ml |
De 600 até 999ml |
Acima de 999ml |
Xaro pe Postmix |
Vidro, Pet e Alumínio | Lata | ||||||||
| Até 260ml | De 261 a 400ml |
De 401 a 660ml |
De 661 a 1200ml | De 1201 a 1750ml |
De 1751 a 2499ml |
Aci ma de 2499ml |
Até 260ml | Aci ma de 260ml |
|||||||||
| Água da Serra | 80.936.685 | Água da Serra, Sabor Cola | – | – | – | – | – | 1,10 | – | – | – | – | 2,96 | – | – | – | – |
| Laranjinha | 1,11 | – | 1,24 | – | – | 1,09 | – | 2,18 | 2,26 | – | 2,94 | – | – | – | – | ||
| Demais Marcas e Sabores | 1,09 | – | 1,24 | – | – | 1,10 | – | 2,21 | 2,29 | – | 2,92 | – | – | – | – | ||
| Alibras | 78.328.051 | Quipo, demais sabores | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,81 | – |
| Quipo, sabor cola | – | – | – | – | – | – | – | 1,77 | 2,21 | 2,46 | 2,63 | – | – | 1,81 | – | ||
| Sheeder | – | – | – | – | – | – | – | – | – | 2,75 | 2,85 | – | – | – | – | ||
| Todas as Marcas e Sabores | – | – | 1,24 | – | – | 1,12 | – | 1,77 | 2,21 | 2,46 | 2,63 | – | – | – | – | ||
| Allston | 00.204.820 | Guaratuba | – | – | 1,71 | – | – | – | 1,83 | – | – | – | 2,95 | – | – | 1,81 | – |
| Demais Marcas e Sabores | – | – | 1,71 | – | – | – | 1,83 | – | – | – | 2,95 | – | – | 1,81 | – | ||
| AMBEV | 07.526.557 | Antarctica Citrus | – | – | – | – | – | – | – | – | – | 3,86 | – | – | – | 2,22 | – |
| Guarah | – | – | – | – | – | – | – | 2,96 | – | 3,86 | – | – | – | – | – | ||
| H2OH! | – | – | – | – | – | – | – | 3,04 | 2,78 | 4,32 | 4,32 | – | – | – | – | ||
| Pepsi Cola | – | 2,64 | – | 3,07 | 39,38 | 1,14 | – | 3,46 | 3,20 | 3,55 | 4,31 | 4,33 | – | 2,20 | – | ||
| Pepsi Cola 2,25 L | – | – | – | – | – | – | – | – | – | – | 4,27 | – | – | – | – | ||
| Pepsi cola 3 a 3,3 L | – | – | – | – | – | – | – | – | – | – | – | 5,02 | – | – | – | ||
| Pepsi Cola Twist | – | 2,68 | – | – | – | – | – | 3,64 | 3,49 | 3,73 | 4,42 | 3,85 | – | 2,26 | – | ||
| Pepsi Cola Zero / Max | – | – | – | – | – | – | – | 3,79 | – | – | 4,07 | – | – | 2,14 | – | ||
| Pepsi X-Energy | – | – | – | – | – | – | – | – | – | – | – | – | – | 2,31 | – | ||
| Tônica Antártica | – | – | – | – | – | – | – | – | – | – | – | – | – | 2,33 | – | ||
| Demais Marcas e Sab 2,25L | – | – | – | – | – | – | – | – | – | – | 4,19 | – | – | – | – | ||
| Demais Marcas e Sab 3 a 3,3L | – | – | – | – | – | – | – | – | – | – | – | 4,99 | – | – | – | ||
| Demais Marcas e Sabores | – | 2,72 | – | 3,07 | 37,42 | 1,28 | 1,54 | 3,53 | 2,95 | 3,64 | 4,16 | 4,34 | 1,20 | 2,22 | – | ||
| Argenta | 04.102.454 | Argenta, todos os sabores | – | – | – | – | – | – | 1,54 | – | – | – | 3,10 | – | – | – | – |
| Demais Marcas e sabores | 1,54 | – | 1,39 | – | – | 1,30 | 1,54 | – | 2,78 | – | 3,10 | – | – | – | – | ||
| Brasil Kirin | 50.221.019 | Fibz, demais sabores | – | – | – | – | – | – | – | 2,32 | – | – | 3,67 | – | – | 2,20 | – |
| Fibz, sabor cola | – | – | – | – | – | – | – | 3,31 | – | – | 4,12 | – | – | 2,23 | – | ||
| Schin Cola | – | – | – | – | – | 1,20 | 1,49 | 2,35 | 2,56 | – | 3,46 | – | – | 1,74 | – | ||
| Demais Marcas e Sabores | – | – | 1,39 | – | – | 1,20 | 1,43 | 2,64 | 2,56 | – | 3,45 | – | – | 1,76 | – | ||
| Casa Di Conti | 46.842.894 | Conti, demais sabores | – | 1,47 | – | 2,47 | – | – | 1,48 | 2,24 | 3,12 | – | 2,77 | 3,76 | – | 1,70 | – |
| Conti, sabor cola | – | 1,47 | – | 2,47 | – | – | 1,73 | 2,24 | 3,14 | – | 2,94 | 3,76 | – | 1,72 | – | ||
| Taubaiana | – | 1,47 | 1,39 | 2,47 | – | – | 1,56 | – | 2,92 | – | 2,77 | 3,78 | – | – | – | ||
| CNBN | 45.426.798 | Belco | – | – | – | – | – | 1,30 | 1,56 | – | – | 2,91 | 2,93 | – | – | 1,70 | – |
| Demais Marcas e Sabores | – | – | – | – | – | 1,30 | 1,56 | – | – | – | 2,93 | – | – | 1,70 | – | ||
| Comexim | 58.150.087 | Acquissima, todos os sabores | – | – | – | – | – | – | 1,56 | – | – | – | – | – | – | – | – |
| Jah! Fresh | – | – | – | – | – | – | 2,07 | 2,59 | – | 3,46 | – | – | – | – | – | ||
| Jah! Ice | – | – | – | – | – | – | 2,07 | 2,59 | – | 3,46 | – | – | – | – | – | ||
| Jah! Lichia | – | – | – | – | – | – | 1,47 | 2,36 | 2,92 | 3,20 | – | – | – | – | – | ||
| Vermont, todos os sabores | – | – | – | – | – | – | 1,81 | 2,53 | 2,93 | 3,46 | – | – | – | – | – | ||
| Di Carlli | 05.019.265 | Trophy | – | – | – | – | – | 1,23 | – | 2,24 | – | – | 2,95 | – | – | – | – |
| Fante | 89.967.939 | Dusht Diamant | – | – | – | – | – | – | – | – | 20,20 | – | – | – | – | – | – |
| Dusht Fest | – | – | – | – | – | – | – | 14,84 | – | – | – | – | – | – | – | ||
| Germania | 96.366.174 | Amazônia | – | 1,51 | – | – | – | – | – | – | – | – | – | – | – | – | – |
| Grassi | 01.731.172 | Capri Cola | – | – | – | – | – | – | – | – | – | – | 2,31 | – | – | – | – |
| Demais Marcas e Sabores | 1,48 | – | – | – | – | – | – | – | – | – | 2,27 | – | – | – | – | ||
| Água Cristal Limão | – | – | – | – | – | – | – | 2,33 | – | – | 2,95 | – | – | – | – | ||
| Hugo Cini / AJC | 76490572 / | Cini Premium, todos os sabores | – | 2,45 | 1,71 | – | – | 1,23 | 1,83 | 2,59 | 2,93 | 2,84 | 2,95 | – | – | 1,81 | – |
| Distrib.Bebidas | 05.288.560 | Cini, todos os sabores | – | – | – | – | – | – | – | – | – | 2,84 | – | – | – | – | – |
| Fresko, todos sabores | – | 1,51 | 1,39 | – | – | 1,14 | 2,16 | 2,30 | 2,56 | 2,84 | 2,95 | – | – | – | – | ||
| INAB | 82.206.004 | Colônia, todos os sabores | – | – | – | – | – | – | – | 2,59 | 2,93 | 2,84 | 2,95 | – | – | 1,81 | – |
| RC Cola | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,81 | – | ||
| INBEB | 03.485.089 | Boleba, todos os sabores | – | – | 1,39 | – | – | – | – | – | – | – | 2,77 | – | – | – | – |
| Spoller, todos os sabores | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,81 | – | ||
| Demais Marcas e Sabores | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,81 | – | ||
| Ipomeia | 08.893.623 | RC Cola | – | – | – | – | – | 1,23 | – | – | – | – | 3,00 | 3,96 | – | – | – |
| Krill | 56.036.312 | Krill zero, todos os sabores | – | – | – | – | – | – | – | – | – | – | 3,10 | – | – | – | – |
| Krill, todos os sabores | – | – | 1,39 | – | – | – | 1,56 | – | – | – | 3,10 | – | – | 1,70 | – | ||
| Mantovani, todos os sabores | – | – | 1,39 | – | – | – | 1,56 | – | – | – | 3,10 | – | – | – | – | ||
| Malta | 44.367.522 | Água Club Soda Cristalina | – | – | – | – | – | – | – | 2,59 | – | – | – | – | – | – | – |
| Guaraná | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 3,57 | ||
| Tropi cola, todos os sabores | – | – | 1,47 | – | – | 1,23 | 1,83 | 2,59 | 2,92 | – | 3,00 | – | – | 1,81 | 3,57 | ||
| Demais Marcas e Sabores | – | – | 1,39 | – | – | 1,23 | 1,83 | 2,59 | – | – | 3,00 | – | – | 1,81 | – | ||
| Max | 84.429.869 | AH Max – todos os sabores | – | – | – | – | – | – | – | 2,45 | – | 2,49 | – | – | – | – | – |
| Body Light | – | – | – | – | – | – | – | 3,58 | – | – | – | – | – | – | – | ||
| Max Cola | – | – | – | – | – | 1,13 | – | 1,77 | 2,47 | 2,29 | 2,89 | – | – | – | – | ||
| Demais Marcas e Sabores | – | – | – | – | – | 1,20 | 1,78 | 2,34 | 2,14 | 2,32 | 3,01 | – | – | – | – | ||
| Minalba | 54.505.052 | Indaia MNB, demais sabores | – | – | – | – | – | 1,31 | – | – | – | – | – | – | – | – | – |
| Indaia MNB, sabor Cola | – | – | – | – | – | 1,30 | – | – | – | – | – | – | – | – | – | ||
| Muraro | 89.962.781 | Mais Ekonômico | – | – | – | – | – | – | – | – | – | – | 2,95 | – | – | – | – |
| Marabá, todos os sabores | – | – | – | – | – | – | – | 2,59 | – | – | 2,95 | – | – | – | – | ||
| Demais Marcas e Sabores | – | – | – | – | – | – | – | – | – | – | 2,95 | – | – | – | – | ||
| MW Bebidas | 14.855.397 | Água Tônica Mantovani | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,83 | – |
| NewAge | 01.307.936 | Bluu-Cola | – | – | – | – | – | 1,23 | – | – | – | – | – | – | – | – | – |
| Club Soda Classic | – | – | – | – | – | 1,95 | 2,24 | 2,58 | 3,48 | 3,13 | – | – | – | – | – | ||
| Cola Café Classic | – | – | – | – | – | 1,95 | 2,24 | 2,58 | 3,48 | 3,13 | – | – | – | 2,20 | – | ||
| Crystal Age | – | – | – | – | – | 1,95 | 2,24 | 2,58 | 3,48 | 3,13 | – | – | – | – | – | ||
| Galeguinha | – | – | – | – | – | – | 1,63 | 2,61 | – | – | 3,08 | – | – | – | – | ||
| Guaraná Cruzeiro | – | – | – | – | – | – | 1,63 | 2,61 | – | – | 3,08 | – | – | – | – | ||
| Tônica Citrus Classic | – | – | – | – | – | 1,95 | 2,24 | 2,58 | 3,48 | 3,13 | – | – | – | 2,20 | – | ||
| Tônica Classic | – | – | – | – | – | 1,95 | 2,24 | 2,58 | 3,48 | 3,13 | – | – | – | 2,20 | – | ||
| Tônica Classic Diet | – | – | – | – | – | – | – | – | – | – | – | – | – | 2,20 | – | ||
| Tônica Summer | – | – | – | – | – | – | – | – | 3,62 | – | – | – | – | – | – | ||
| Viver | – | – | – | – | – | 1,95 | 2,24 | 2,58 | 3,48 | 3,13 | – | – | – | – | – | ||
| Xamego, todos os sabores | – | – | – | – | – | – | – | – | – | 2,95 | 3,08 | 3,96 | – | – | – | ||
| Xameguinho | – | – | – | – | – | 1,28 | – | – | – | – | – | – | – | – | – | ||
| Ouro Fino | 76.492.305 | Todos os Sabores | – | – | – | – | – | – | – | 2,24 | – | 3,13 | – | – | – | – | – |
| Petrópolis | 73.410.326 | It! Todos os sabores | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,67 | – |
| Pinheirense | 02.661.226 | Hola, sabor Cola | – | – | – | – | – | – | – | – | – | – | 3,00 | – | – | – | – |
| Hola, demais sabores | – | – | – | – | – | – | – | – | – | – | 2,95 | – | – | – | – | ||
| Refriko | 10.656.672 | Refriko todos os sabores | – | – | – | – | – | 1,23 | – | 2,59 | – | – | 2,95 | 3,76 | – | – | – |
| Refrix | 72.459.878 | Kareta, todos os sabores | – | – | 1,39 | – | – | – | 1,56 | 2,80 | 2,92 | 2,84 | 3,00 | – | – | 1,91 | – |
| Vital, todos os sabores | – | – | 1,39 | – | – | – | 1,56 | 2,80 | 2,92 | 2,84 | 3,00 | – | – | 1,91 | – | ||
| Xereta, todos os sabores | – | – | 1,39 | – | – | – | 1,56 | 2,80 | 2,92 | 2,84 | 3,00 | – | – | 1,91 | – | ||
| Santamate | 01.706.643 | Bah!, todos os sabores | – | – | – | – | – | – | – | – | – | – | – | 4,29 | – | – | – |
| Grapette | – | – | – | – | – | – | – | 3,25 | – | – | 3,89 | – | – | 2,15 | – | ||
| Rayzes, todos os sabores | – | – | – | – | – | – | – | 3,25 | – | – | 3,89 | – | – | 2,15 | – | ||
| Sarandi | 97.318.943 | Big | – | – | – | – | – | – | – | – | – | – | 2,95 | – | – | – | – |
| Ice Cola (inclusive zero) | – | – | – | – | – | – | 1,83 | 2,59 | – | 2,84 | 3,00 | – | – | 1,81 | – | ||
| Nacional | – | – | – | – | – | – | – | – | – | – | 2,95 | – | – | – | – | ||
| Sabores, Sarandi, Zero | – | – | – | – | – | – | – | 2,59 | – | 2,84 | 2,95 | – | – | 1,70 | – | ||
| Sarandi, todos os sabores | – | – | 1,71 | – | – | 1,23 | 1,83 | 2,59 | – | 2,84 | 2,95 | – | – | 1,81 | – | ||
| Taby’s | – | – | – | – | – | – | – | – | – | – | 2,90 | – | – | – | – | ||
| Tampy sab, inclusive zero | – | – | 1,39 | – | – | 1,23 | 1,83 | 2,59 | – | 2,84 | 2,95 | – | – | 1,81 | – | ||
| Sell | 02.295.941 | Guaraná Pureza | 1,39 | 2,25 | 1,53 | – | – | – | 1,83 | 2,72 | 2,68 | – | 3,69 | – | – | – | – |
| Demais Marcas e Sabores | 1,40 | 1,50 | 1,31 | – | – | – | 1,89 | – | 2,84 | – | 3,73 | – | – | – | – | ||
| Spricigo | 03.239.291 | Naco, todos os sabores | – | – | – | – | – | – | – | – | – | – | 2,44 | – | – | – | – |
| Piacevole | – | – | – | – | – | – | – | 2,16 | – | – | – | – | – | – | – | ||
| Sax, todos os sabores | – | – | – | – | – | – | – | – | – | – | 2,38 | – | – | – | – | ||
| Serra Spri, todos os sabores | – | – | – | – | – | – | – | 1,84 | 2,13 | – | 2,67 | – | – | – | – | ||
| Sprícigo, Sabor Cola | – | – | – | – | – | – | – | 2,07 | 2,13 | – | 2,67 | – | – | – | – | ||
| Thomsen | 82.636.770 | Thomsen, Sabor Cola | – | – | – | – | – | 1,30 | – | – | 1,89 | – | 2,78 | – | – | – | – |
| Demais Marcas e Sabores | – | – | – | – | – | 1,30 | – | – | 1,82 | – | 2,77 | – | – | – | – | ||
| Tio Sam | 04.576.022 | Tio Sam, sabor cola | – | – | – | – | – | – | – | – | – | – | 3,04 | – | – | – | – |
| Tio Sam, todos os sabores | – | – | – | – | – | – | – | – | – | – | 3,01 | – | – | – | – | ||
| Vo Kiko, sabor cola | – | – | 1,39 | – | – | – | – | 2,24 | – | – | 3,01 | – | – | – | – | ||
| Vo Kiko, todos os sabores | – | – | 1,39 | – | – | – | – | 2,24 | – | – | 3,00 | – | – | – | – | ||
| Vinícola Garibaldi | 90.049.156 | Gotas de Cristal | – | – | – | – | – | – | – | 8,29 | – | – | – | – | – | – | – |
| Gotas de Cristal Versão Festa | – | – | – | – | – | – | – | 13,23 | – | – | – | – | – | – | – | ||
| Gotas Garibaldi de Uva | – | – | – | – | – | – | – | 7,65 | – | – | – | – | – | – | – | ||
| Gotas Garibaldi de Uva Festa | – | – | – | – | – | – | – | 11,45 | – | – | – | – | – | – | – | ||
| Demais Marcas e Sabores | – | – | – | – | – | – | – | 8,29 | – | – | – | – | – | – | – | ||
| Vonpar / Mate Leão /
Spaipa / CVI |
03.131.613 /
00.904.448 / 91.235.549 / 72.114.994 |
Aquárius Fresch | – | – | – | – | – | – | – | 2,91 | 2,60 | 3,46 | – | – | – | – | – |
| Coca Cola | 1,35 | 2,61 | – | 2,73 | 39,38 | 1,46 | 2,65 | 3,55 | 2,67 | 3,58 | 4,76 | 4,67 | 1,42 | 2,25 | – | ||
| Coca Cola 1,75L | – | – | – | – | – | – | – | – | – | 4,36 | – | – | – | – | – | ||
| Coca Cola 2,25 L | – | – | – | – | – | – | – | – | – | – | 4,80 | – | – | – | – | ||
| Coca Cola 270 ml | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,66 | – | ||
| Coca Cola 3 a 3,3L | – | – | – | – | – | – | – | – | – | – | – | 5,36 | – | – | – | ||
| Coca Cola 473 ml | – | – | – | – | – | – | – | – | – | – | – | – | – | 2,79 | – | ||
| Coca Cola Alumínio | – | – | – | – | – | 3,99 | – | – | – | – | – | – | – | – | – | ||
| Coca Cola Light | – | – | – | – | – | – | – | 3,72 | – | – | 4,79 | – | – | 2,42 | – | ||
| Coca Cola Light Plus | – | – | – | – | – | – | 2,43 | – | – | 4,10 | – | – | – | 2,54 | – | ||
| Coca Cola Sleek | – | – | – | – | – | – | – | – | – | – | – | – | – | 1,62 | – | ||
| Coca Cola Vidro 237 ml | – | – | – | – | – | 2,87 | – | – | – | – | – | – | – | – | – | ||
| Coca Cola Zero / Max | – | 2,58 | – | – | – | 1,45 | 2,15 | 3,54 | – | 3,55 | 4,77 | 4,72 | 1,38 | 2,29 | – | ||
| Coca Cola Zero / Max 3 L | – | – | – | – | – | – | – | – | – | – | – | 5,79 | – | – | – | ||
| Coca Lemon | – | – | – | – | – | 1,38 | – | 3,54 | – | 3,61 | 4,38 | – | – | 2,38 | – | ||
| Green Tea Spree | – | – | – | – | – | – | 2,77 | – | – | 3,28 | – | – | – | – | – | ||
| ReflPet 2 L | – | – | – | 3,41 | – | – | – | – | – | – | – | – | – | – | – | ||
| Schweppes | – | – | – | – | – | 1,80 | – | – | 3,16 | 3,84 | – | – | – | 2,37 | – | ||
| Demais Marcas e Sab 3 a 3,3L | – | – | – | – | – | – | – | – | – | – | – | 4,10 | – | – | – | ||
| Demais Marcas e Sabores | 1,40 | 2,75 | – | – | 39,38 | 1,41 | – | 3,52 | 3,54 | 3,39 | 4,03 | 3,94 | 1,37 | 2,20 | – | ||
| West PR | 03.923.876 | Fryss, todos os sabores | – | – | – | – | – | – | – | 2,80 | – | – | 3,00 | – | – | – | – |
| Tyss todos os sabores | – | – | – | – | – | – | – | 2,80 | – | – | 3,00 | – | – | – | – | ||
Notas:
1. Valores expressos em Reais, por Unidade;
2. Na hipótese da ocorrência de mercadoria não relacionada nos anexos citados no caput do art. 2.° a base de cálculo para fins de substituição tributária será a prevista no § 2.°, do artigo 42, do Anexo 3, do RICMS;
3. O Sujeito Passivo da Substituição Tributária deverá observar os valores indicados para as marcas comercializadas, independente do CNPJ básico e do Nome do fabricante ou engarrafador.
ANEXO III
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ENERGÉTICOS E ISOTÔNICOS VIGÊNCIA A PARTIR DE 01 DE ABRIL DE 2015
| Fabricante, Importador, Distribuidor | Energéticos, Embalagens Descartáveis | Isotônicos, Embalagens Descartáveis | ||||||||||
| Nome | CNPJ básico | Marcas e Sabores | Vidro e Pet | Lata | ||||||||
| Até 300ml | De 301 a 500ml | De 501 a 1000ml | Acima de
1000ml |
Até 300ml | Acima de
300ml |
Até 300ml | De 301 a
500ml |
De 501 a
1000ml |
Acima de
1000ml |
|||
| 101 Do Brasil | 03.408.722 | Black Power | – | – | 8,64 | 9,23 | – | – | – | – | – | – |
| Red Black | – | – | 8,64 | 9,23 | – | – | – | – | – | – | ||
| Red Horse | 3,34 | 4,47 | 8,64 | 9,23 | 4,34 | – | – | – | – | – | ||
| Red Horse 3 L | – | – | – | 11,25 | – | – | – | – | – | – | ||
| Red Horse 400 ml | – | 4,47 | – | – | – | – | – | – | – | – | ||
| Red Horse Citrus | – | 4,47 | – | – | – | – | – | – | – | – | ||
| Alibras | 07.832.805 | Crazy Cow Energy Drynk | 2,64 | – | 3,72 | – | 4,21 | – | – | – | – | – |
| Red Club Energy Drynk | 2,64 | – | 3,72 | 6,95 | – | – | – | – | – | – | ||
| Ambev | 07.526.557 | Fusion | – | – | 9,84 | – | 6,05 | – | – | – | – | – |
| Gatorade | – | – | – | – | – | – | – | 3,50 | 5,50 | – | ||
| Gatorade 350 ml | – | – | – | – | – | – | – | 3,01 | – | – | ||
| Propel | – | – | – | – | – | – | – | 3,69 | – | – | ||
| Angeloni | 83.646.984 | Fire Bird | – | – | – | – | 4,10 | – | – | – | – | – |
| Wild Dragon | – | – | – | – | 4,79 | 7,64 | – | – | – | – | ||
| Arbor | 29.588.019 | Minotauro | – | 3,95 | 7,88 | 9,23 | – | – | – | – | – | – |
| Nuclear | – | 5,79 | 7,76 | 9,31 | – | – | – | – | – | – | ||
| Red Hot | – | – | 8,88 | 9,83 | – | – | – | – | – | – | ||
| Arnaldi Cesar Gadotti | 95.820.676 | Storm Energy Drink | 3,14 | – | 7,90 | 9,73 | – | – | – | – | – | – |
| Blackmoon | 10.700.534 | Black Moon | – | – | – | 9,23 | – | 4,18 | – | – | – | – |
| Blue Blood | 17.903.715 | Blue Blood | – | 4,05 | 7,18 | 9,07 | – | – | – | – | – | – |
| Brasil Kirin | 50.221.019 | Ecco Energizing | – | – | – | – | 4,34 | – | – | – | – | – |
| Carofema | 02.203.606 | XL Energy Drinks | – | – | 8,64 | – | 4,48 | – | – | – | – | – |
| Chiamulera | 90.586.405 | Orbit | 3,45 | – | 8,92 | – | – | – | – | – | – | – |
| Chocoleite | 05.044.030 | Boys and Girls Energy Drink | 2,94 | – | – | – | – | – | – | – | – | – |
| Sportein | – | – | – | – | – | – | – | 3,13 | – | – | ||
| CNBN | 45.426.798 | Battery | – | – | – | – | – | 5,79 | – | – | – | – |
| Santu Côco | – | – | – | – | – | – | – | 3,13 | – | – | ||
| Comary | 29.588.019 | Red Hot | – | – | – | – | 4,43 | – | – | – | – | – |
| X- Treme | – | – | – | – | 4,00 | – | – | – | – | – | ||
| Comexim | 58.150.087 | Athlética, todos os sabores | – | – | – | – | – | – | – | 3,36 | 5,10 | – |
| Carbon, todos os sabores | 3,74 | – | 7,56 | – | – | – | – | – | – | – | ||
| Commar | 36.008.274 | Psycho Drink | – | – | – | – | 3,93 | – | – | – | – | – |
| Contini | 46.842.894 | Big Power | – | – | 6,66 | 9,23 | 4,34 | – | – | – | – | – |
| Da Guarda | 83.649.434 | Mormaii Energetic | 3,34 | – | 7,22 | – | 3,93 | – | – | – | – | – |
| Di Carlli | 05.019.265 | Be Happy | 2,53 | – | 6,66 | 9,23 | – | – | – | – | – | – |
| Red Rider | 3,34 | – | 6,66 | 9,23 | – | – | – | – | – | – | ||
| Upper | 2,53 | – | 6,66 | 9,23 | – | – | – | – | – | – | ||
| Distribuidora Müller | 84.298.900 | Black Dragon | – | – | – | – | 3,93 | 5,92 | – | – | – | – |
| Red Dragon | – | – | – | – | 3,93 | 5,92 | – | – | – | – | ||
| Status | 3,20 | – | 8,64 | – | – | – | – | – | – | – | ||
| Ducoco/ Brasil Kirin | 63.460.299/ 50.221.019/ 02.864.417 | Ducoco Sabores | – | – | – | – | – | – | – | 3,42 | – | – |
| E+bros | 11.103.513 | Mood | – | – | – | – | 3,93 | – | – | – | – | – |
| Mood Shot | 3,28 | – | – | – | – | – | – | – | – | – | ||
| Pause Relaxing Drink | – | – | – | – | 6,96 | 7,64 | – | – | – | – | ||
| Falcon | 09.657.722 | Falcon Energy Drink | 3,34 | 4,19 | 8,64 | 9,32 | 3,93 | – | – | – | – | – |
| Falcon Energy Drink – 269 ml | – | – | – | – | 3,93 | – | – | – | – | – | ||
| Florete | 12.679.101 | Black Pine | 2,94 | – | 6,66 | 8,05 | – | – | – | – | – | – |
| Forever Living | 74.036.112 | Forever Active Boost | – | – | – | – | 5,81 | – | – | – | – | – |
| Globalbev | 04.175.027 | Extra Power | – | – | 7,22 | – | 5,36 | 6,76 | – | – | – | – |
| Extra Power 310 ml | – | – | – | – | – | 6,06 | – | – | – | – | ||
| Flying Horse | – | – | – | – | 6,27 | 5,66 | – | – | – | – | ||
| Flying Horse 310 ml | – | – | – | – | – | 6,07 | – | – | – | – | ||
| Marathon | – | – | – | – | – | – | – | 3,24 | – | – | ||
| Marathon – copo | – | – | – | – | – | – | 1,57 | – | – | – | ||
| Monster | – | – | – | – | 3,93 | 8,03 | – | – | – | – | ||
| On Line | – | – | 9,07 | 9,35 | 4,79 | – | – | – | – | – | ||
| Grassi | 01.731.172 | Bali Hai | 2,71 | – | 4,92 | – | – | – | – | – | – | – |
| Baly | 3,02 | – | 6,47 | 7,90 | 3,80 | – | – | – | – | – | ||
| Baly Brasil | 2,87 | – | 4,68 | 7,68 | 4,29 | – | – | – | – | – | ||
| Dopping | – | – | 4,19 | 5,86 | – | – | – | – | – | – | ||
| H. F. S. | 10.434.648 | Black Wish Energy Drink | 3,40 | – | – | 9,23 | 3,93 | – | – | – | – | – |
| Blue Wish Energy Drink | 3,40 | – | – | – | 3,93 | – | – | – | – | – | ||
| Hell Energy | 16.382.465 | Hell Energy | – | – | – | – | 6,37 | – | – | – | – | – |
| Horizonte | 03.968.536 | Bad Boy Power Drink | – | – | – | – | 5,56 | – | – | – | – | – |
| Giant Bad Boy Power Drink | – | – | 8,92 | – | – | – | – | – | – | – | ||
| Tsunami Energy Drink | – | – | 7,27 | 9,23 | 3,93 | – | – | – | – | – | ||
| Hugo Cini | 76.490.572 | Scorpion Energy Drynk | – | – | – | 9,61 | – | – | – | – | – | – |
| INAB | 82.206.004 | Bombastic – 350 ml | – | – | – | – | – | 5,92 | – | – | – | – |
| Bombastic – 473 ml | – | – | – | – | – | 6,29 | – | – | – | – | ||
| Ipomeia | 08.893.623 | Alligator Energy Drink | 3,34 | – | 6,66 | 9,23 | – | – | – | – | – | – |
| Kaecher | 07.782.416 | Mr Fresh | – | 4,05 | – | 11,56 | – | – | – | – | – | – |
| Mac Trade | 11.651.550 | Shark Energy | – | – | – | – | 4,41 | – | – | – | – | – |
| Malta | 44.367.522 | Nat Power | – | – | 6,45 | 9,23 | 4,22 | 5,92 | – | – | – | – |
| Marajá | 03.835.832 | Infinity Marajá | – | – | – | – | 4,76 | – | – | – | – | – |
| Mormaii Energy Drink | – | – | – | – | 4,76 | – | – | – | – | – | ||
| Mares | 08.411.740 | Playboy Energy Drink | – | – | – | – | 5,50 | – | – | – | – | – |
| Max Wilhelm | 84.429.869 | Dog Patrol Energy Drink | 2,64 | – | 4,32 | 6,53 | – | – | – | – | – | – |
| Dope | 2,53 | – | 4,12 | 6,53 | – | – | – | – | – | – | ||
| Face Drink Energy | 2,24 | – | 3,68 | 6,04 | – | – | – | – | – | – | ||
| One Thor Energy Drink | – | – | 3,72 | 6,87 | – | – | – | – | – | – | ||
| Sexy Machine Energy Drink | 3,60 | – | 4,53 | 6,66 | – | – | – | – | – | – | ||
| Status | 3,16 | – | 4,08 | – | – | – | – | – | – | – | ||
| Minalba | 54.505.052 | Night Power Indaia | – | – | – | 9,23 | 3,93 | – | – | – | – | – |
| Multidrink | 72.565.765 | Fuzzy | 3,34 | 4,45 | 8,64 | 9,23 | 4,34 | – | – | – | – | – |
| Power Draw | 3,34 | 4,05 | 8,64 | – | 3,93 | – | – | – | – | – | ||
| Muraro | 89.962.781 | Force One | – | – | 6,66 | 9,23 | – | – | – | – | – | – |
| Naki | – | 4,47 | 6,94 | 9,23 | – | – | – | – | – | – | ||
| Power On | – | – | – | 8,26 | – | – | – | – | – | – | ||
| NewAge | 01.307.936 | 220V | – | – | 8,64 | – | 4,53 | 6,29 | – | – | – | – |
| 220V Energy | – | – | – | 9,76 | – | – | – | – | – | – | ||
| 220V Energy 3 L | – | – | – | 11,25 | – | – | – | – | – | – | ||
| 220V Energy Drink Schok – 89ml | 2,24 | – | – | – | – | – | – | – | – | – | ||
| Ninja | 10.936.845 | Ninja Big | – | – | 8,64 | 9,23 | – | – | – | – | – | – |
| Ninja Guaraná – 10 ml | 0,95 | – | – | – | – | – | – | – | – | – | ||
| Ninja Guaraná – 20 ml | 1,22 | – | – | – | – | – | – | – | – | – | ||
| Ninja Guaraná – 50 ml | 1,89 | – | – | – | – | – | – | – | – | – | ||
| Ninja Power | 3,34 | – | 6,94 | – | 4,47 | – | – | – | – | – | ||
| Ninja Power – 100 ml | 2,37 | – | – | – | – | – | – | – | – | – | ||
| Ninja Powwer Black | – | – | 8,64 | 9,22 | – | – | – | – | – | – | ||
| Ninja Shot 60ml | 2,53 | – | – | – | – | – | – | – | – | – | ||
| Nitrix | 3,59 | – | 7,40 | 9,36 | 4,67 | – | – | – | – | – | ||
| Nitrix / Misturas | 8530160 / 15519518 | Nitrix Sport, todos os sabores | – | – | – | – | – | – | – | 3,36 | – | – |
| Nitrix Zero | – | – | – | – | 5,52 | – | – | – | – | – | ||
| On Energy | 13.493.265 | On Premium | 3,34 | – | 6,35 | 9,23 | – | – | – | – | – | – |
| Ouro Fino | 76.492.305 | Insano | 3,35 | – | 8,92 | – | 4,97 | – | – | – | – | – |
| Petrópolis | 73.410.326 | Ironage | – | – | – | – | – | – | – | 3,55 | – | – |
| Magneto | – | – | 7,47 | – | – | – | – | – | – | – | ||
| TNT Energy Drink | – | – | – | – | 5,61 | 5,96 | – | – | – | – | ||
| TNT Energy Drink Bullet 60 ml | 2,53 | – | – | – | – | – | – | – | – | – | ||
| TNT Energy Drink Zero Açúcar | – | – | – | – | 5,52 | – | – | – | – | – | ||
| TNT Energy Drink Zero Açúcar Bullet 60 ml | 2,53 | – | – | – | – | – | – | – | – | – | ||
| Pinheirense | 02.661.226 | Big Energy | 3,34 | – | 8,64 | 10,04 | – | – | – | – | – | – |
| Mega Volts | 3,34 | – | 7,27 | 9,23 | – | – | – | – | – | – | ||
| Power Nathus | 12.820.118 | Power Nathus Energy Drink | 3,34 | – | 8,64 | – | 4,68 | – | – | – | – | – |
| Red Bull | 02.946.761 | Red Bull Energy Drink | – | – | – | – | 7,30 | 10,30 | – | – | – | – |
| Red Bull Energy Drink – 473 ml | – | – | – | – | – | 8,61 | – | – | – | – | ||
| UHU | – | – | 8,64 | 13,42 | – | – | – | – | – | – | ||
| RS | 10.890.149 | Rock n’Roll | 3,34 | 4,05 | – | 9,23 | – | – | – | – | – | – |
| Rock’n Roll Energy Drink 2100ml | – | – | – | 9,32 | – | – | – | – | – | – | ||
| Rock’n Roll Energy Drink Zero | 3,34 | – | – | – | – | – | – | – | – | – | ||
| Santa Ana | 59.927.582 | Decatlon | – | – | – | – | – | – | – | 3,79 | – | – |
| Sarandi | 97.318.943 | Citrus | – | – | – | – | – | – | – | 1,57 | – | 3,49 |
| Red Rex | 2,78 | – | – | – | – | – | – | – | – | – | ||
| Red Rex 2000 ml | – | – | – | 13,43 | – | – | – | – | – | – | ||
| Sol Bebidas | 05.105.162 | Vulcano Energy Drink | 3,34 | 4,35 | 7,91 | 9,55 | 4,10 | 5,92 | – | – | – | – |
| Vulcano Energy Drink 473ml | – | – | – | – | – | 5,09 | – | – | – | – | ||
| Vulcano Energy Shot 60ml | 2,53 | – | – | – | – | – | – | – | – | – | ||
| Spricigo | 03.239.291 | Black Lince | 2,85 | – | 6,42 | 8,12 | – | – | – | – | – | – |
| Surf Scream | 15.004.308 | Energy Drink | – | – | – | – | 4,31 | – | – | – | – | – |
| Shock Energy | – | – | 7,09 | 9,94 | – | – | – | – | – | – | ||
| Shott Energy Drink | 2,54 | – | – | – | – | – | – | – | – | – | ||
| Tatuzinho | 49.629.777 | Atomic | – | – | – | – | 4,34 | – | – | – | – | – |
| Thomsen | 82.636.770 | Megathom | 2,39 | – | 3,35 | – | – | – | – | – | – | – |
| Triplo X | 2,85 | – | 5,02 | 7,12 | – | – | – | – | – | – | ||
| Tio Sam | 04.576.022 | Gold Power | 2,94 | – | 6,66 | 8,26 | – | – | – | – | – | – |
| Ultrapan | 62.548.409 | Energil Sport | – | – | – | – | – | – | – | 3,36 | – | – |
| Energil Sport Boot | – | – | – | – | – | – | – | 4,35 | – | – | ||
| HP Hot Power | – | – | – | – | 4,48 | 5,92 | – | – | – | – | ||
| Power Bull | 4,47 | – | 8,64 | – | 4,48 | – | – | – | – | – | ||
| Power Bull Buster | – | 4,24 | 8,64 | 10,08 | – | – | – | – | – | – | ||
| Vinhos Randon Ltda | 86.552.676 | Hits Power | 3,07 | – | 8,64 | 9,23 | – | – | – | – | – | – |
| Burn | – | – | 10,04 | 11,68 | 5,92 | 7,52 | – | – | – | – | ||
| Vonpar / MAIS | 45.913.696
04.205.454 |
Burn OW | 5,74 | – | – | – | – | – | – | – | – | – |
| Gladiator | – | – | – | – | 4,98 | 5,79 | – | – | – | – | ||
| I9 | – | – | – | – | – | – | – | 3,26 | – | – | ||
| Powerade | – | – | – | – | – | – | – | 3,51 | – | – | ||
| West Paraná | 03.923.876 | Simbson’s Energy Drink | – | 4,05 | 7,22 | – | – | – | – | – | – | – |
| XT | – | 4,05 | 7,18 | 9,23 | – | – | – | – | – | – | ||
| WMC | 06.175.334 | Power Horse Drink | – | – | – | – | 4,34 | – | – | – | – | – |
| Xenonn | 18.027.238 | Xenonn Energy Drink | 3,46 | – | 7,21 | 9,23 | – | – | – | – | – | – |
Notas:
1. Valores expressos em Reais, por Unidade;
2. Na hipótese da ocorrência de mercadoria não relacionada nos anexos citados no caput do art. 2.°, a base de cálculo para fins de substituição tributária será a prevista no § 2.°, do artigo 42, do Anexo 3, do RICMS;
3. O Sujeito Passivo da Substituição Tributária deverá observar os valores indicados para as marcas comercializadas, independente do CNPJ básico e do Nome do fabricante ou engarrafador.