DOE de 28/09/2015
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° 028/2015”;
§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° 005/2015 de 26 de março de 2015, e suas alterações, fica revogado a partir do dia primeiro de outubro de 2015.
Art. 4° Este Ato entra em vigor na data de sua publicação, produzindo efeitos a partir do dia primeiro de outubro de 2015.
Florianópolis, 24 de setembro de 2015.
CARLOS ROBERTO MOLIM
Diretor de Administração Tributária
ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE VIGÊNCIA A PARTIR DE 01 DE OUTUBRO 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 | – | – | – | – | – | – | – | – | – | – | 16,22 |
| Schafbier Pilsen | – | – | – | – | – | – | – | – | – | – | 15,44 | ||
| Schafbier Pilsen Premium | – | – | – | – | – | – | – | – | – | – | 15,44 | ||
| ALIBRAS | 78.328.051 | Kilsen Chopp | – | – | – | 5,63 | – | 3,80 | – | – | – | – | – |
| Kilsen Extra | – | 2,89 | – | – | – | 3,80 | – | – | – | – | – | ||
| Kilsen Malzbier | – | 3,12 | – | – | – | 3,80 | – | – | 2,77 | – | – | ||
| Kilsen Pilsen | – | 2,89 | – | 4,28 | – | 3,53 | – | – | 1,77 | – | 15,44 | ||
| Kilsen Sereia | – | 2,74 | – | – | – | 3,53 | 4,04 | – | 1,77 | – | – | ||
| Plier Zero Malzbier/Plier Malzbier Sem Álcool | – | 3,12 | – | – | – | 3,80 | – | – | 2,77 | – | – | ||
| Plier Zero Pilsen/Plier Pilsen Sem Álcool | – | 2,74 | – | – | – | 3,80 | – | – | 2,77 | – | – | ||
| Selki Malzbier | – | 3,12 | – | – | – | 3,80 | – | – | – | – | – | ||
| Selki Pilsen | – | 2,89 | – | – | – | 3,53 | – | – | 1,87 | – | – | ||
| Steinecker Bock | – | 3,29 | – | – | – | 4,29 | – | – | – | – | – | ||
| Steinecker Premium Pilsen | – | 2,74 | 4,48 | 4,28 | – | 3,53 | 5,02 | – | – | – | – | ||
| ALLSTON | 00.204.820 | Guaratuba | – | 2,74 | – | – | – | 3,53 | – | – | – | – | 16,22 |
| Zanni Malzbier | – | 3,12 | – | – | – | 3,80 | – | – | – | – | – | ||
| Zanni Pilsen | – | 2,74 | – | – | – | 3,53 | – | – | 1,77 | – | 16,22 | ||
| AMBEV | 07.526.557 | Adriática | – | – | – | – | – | 7,59 | – | – | – | – | – |
| Antarctica Malzbier | – | 3,38 | – | – | – | 5,42 | – | – | 2,77 | – | – | ||
| Antarctica Pilsen | – | 3,13 | – | 5,96 | – | 5,30 | 5,46 | 1,66 | 2,28 | 2,81 | 18,72 | ||
| Antarctica Pilsen 300 ml | – | – | – | – | – | 1,92 | – | – | – | – | – | ||
| Antarctica Pilsen Extra Cristal | – | 3,46 | – | – | – | – | – | – | – | – | – | ||
| Antarctica Sub Zero | 1,73 | – | – | 5,93 | – | 5,02 | 4,99 | 1,57 | 1,96 | 2,62 | – | ||
| Becks | 7,17 | – | – | – | – | – | – | – | – | – | – | ||
| Belle-Vue | – | 12,33 | – | – | – | – | – | – | – | – | – | ||
| Bohemia Confraria | 6,07 | – | 10,15 | – | – | – | – | – | – | – | – | ||
| Bohemia Escura | – | 4,40 | 8,96 | – | – | 5,97 | – | – | 3,08 | – | – | ||
| Bohemia Japutipa/Bella Rosa/Caa-Yari | 5,90 | – | 11,80 | – | – | – | – | – | – | – | – | ||
| Bohemia Oaken | – | – | 9,04 | – | – | – | – | – | – | – | – | ||
| Bohemia Pilsen | – | 3,54 | 5,32 | 7,88 | – | 7,46 | 7,53 | 1,87 | 2,91 | – | – | ||
| Bohemia Royal Ale | – | – | 10,15 | – | – | – | – | – | – | – | – | ||
| Bohemia Weiss | – | 6,64 | 9,77 | – | – | – | – | – | – | – | – | ||
| Brahma 0,0% Álcool | – | 3,20 | – | – | – | 5,97 | – | – | 2,55 | – | – | ||
| Brahma 0,0% Álcool 300 ml | – | – | – | – | – | 1,96 | – | – | – | – | – | ||
| Brahma Bock | – | 3,46 | – | – | – | 5,97 | – | – | 3,08 | – | – | ||
| Brahma Chopp | 1,85 | 3,17 | – | 6,45 | – | 5,68 | 5,60 | 1,88 | 2,25 | 2,87 | 18,72 | ||
| Brahma Chopp 300 ml | – | – | – | – | – | 1,72 | – | – | – | – | – | ||
| Brahma Chopp Gf Alumínio | – | – | – | – | – | – | – | – | – | 5,73 | – | ||
| Brahma Extra | – | 3,49 | – | – | – | 7,29 | – | – | 2,95 | – | – | ||
| Brahma Extra Larger/Red/Weiss | – | 3,46 | – | – | – | 7,34 | – | – | – | – | – | ||
| Brahma Malzbier | – | 3,44 | – | – | – | 6,88 | – | – | 2,97 | – | – | ||
| Bucanero Fuerte | – | 6,29 | – | – | – | – | – | – | – | – | – | ||
| Budweiser | – | 3,54 | – | – | – | 5,97 | 6,73 | 2,40 | 2,89 | 3,53 | – | ||
| Budweiser gf Alumínio | – | – | – | – | – | – | – | – | – | 8,03 | – | ||
| Caracu | – | 3,55 | – | – | – | 4,07 | – | – | 3,04 | – | – | ||
| Corona Extra | – | 4,99 | – | – | – | – | – | – | – | – | – | ||
| Coronita Extra | 3,25 | – | – | – | – | – | – | – | – | – | – | ||
| Franziskaner – todos os Tipos | – | – | 11,12 | – | – | – | – | – | – | – | – | ||
| Goose Island Ipa/Honkers | – | 16,50 | – | – | – | – | – | – | – | – | – | ||
| Hoegaarden | 7,36 | – | – | – | – | – | – | – | – | – | – | ||
| Kronenbier | – | 3,46 | – | – | – | – | – | – | 3,08 | – | – | ||
| Leffe – Todas | 8,31 | – | – | 14,46 | – | – | – | – | – | – | – | ||
| Líber | – | 3,46 | – | – | – | – | – | – | 3,08 | – | – | ||
| Lowenbrau | 7,36 | – | – | – | – | – | – | – | – | – | – | ||
| Lowenbrau – todos os tipos | – | – | 11,12 | – | – | – | – | – | – | – | – | ||
| Norteña | – | – | – | 13,73 | – | – | – | – | – | – | – | ||
| Original | 3,10 | – | 6,58 | – | – | 7,65 | – | – | – | – | – | ||
| Patagônia | – | – | 12,98 | – | – | – | – | – | – | – | – | ||
| Patrícia | 6,62 | – | – | 13,73 | – | – | – | – | – | – | – | ||
| Pilsen (Importada) | – | – | – | 13,73 | – | – | – | – | – | – | – | ||
| Polar Bock | – | 3,46 | – | – | – | 5,97 | – | – | 3,08 | – | – | ||
| Polar Export | – | 3,46 | – | 5,59 | – | 5,42 | 5,13 | – | 1,97 | 3,13 | – | ||
| Quilmes | 4,31 | – | – | 10,55 | – | – | – | – | – | – | – | ||
| Serramalte | 3,03 | – | – | – | – | 7,98 | – | – | – | – | – | ||
| Skol Beats/Extreme | 3,53 | 3,91 | – | – | – | – | – | 3,17 | – | – | – | ||
| Skol Pilsen 300 ml | 1,99 | – | – | – | – | 1,73 | – | – | – | – | – | ||
| Skol Pilsen Barril 5 L | – | – | – | – | – | – | – | – | – | 58,57 | – | ||
| Skol Pilsen Gf Alumínio | – | – | – | – | – | – | – | – | – | 5,73 | – | ||
| Skol Pilsen/Skol 360 | 2,11 | 3,10 | 3,67 | 7,00 | – | 5,62 | 5,59 | 1,94 | 2,22 | 2,93 | 18,72 | ||
| Skol Ultra | 2,86 | – | – | – | – | – | – | 2,39 | – | – | – | ||
| Spaten – todos os tipos | – | – | 11,12 | – | – | – | – | – | – | – | – | ||
| Stella Artois | 3,73 | – | – | 10,51 | – | – | – | 3,10 | – | – | 18,72 | ||
| Zillertal | 4,13 | – | – | 12,70 | – | – | – | – | – | – | – | ||
| ANGELONI/WMS (BIG) | 83646984 /93209765 | Budweiser | – | 3,56 | – | – | – | – | – | – | – | – | – |
| ARBOR | 29.588.019 | Gift Box Elfenbein 2 gf + 1 taça | – | – | 20,95 | – | – | – | – | – | – | – | – |
| Kit Ebenholz, 2gf + 1 taça | – | – | 18,85 | – | – | – | – | – | – | – | – | ||
| Kit Rubini, 2gf + 1 taça | – | – | 16,35 | – | – | – | – | – | – | – | – | ||
| Kit Saint Gallen Red Ale, 1gf + 1 taça | – | – | – | 32,16 | – | – | – | – | – | – | – | ||
ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE VIGÊNCIA A PARTIR DE 01 DE OUTUBRO 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 | ||||
| ARBOR | 29.588.019 | Kit Saint Gallen, 1gf + 1 taça | – | – | – | 32,16 | – | – | – | – | – | – | – |
| Kit Therezopolis Gold, 2gf + 1 taça | – | – | 16,35 | – | – | – | – | – | – | – | – | ||
| St. Gallen – Todos os Tipos | – | – | 11,15 | 30,87 | – | – | – | – | – | – | – | ||
| Sulamericana | – | – | 6,85 | 10,29 | – | – | – | – | – | – | – | ||
| Therezopolis – Todos os Tipos | – | – | 11,15 | – | – | – | – | – | – | – | – | ||
| ASHBY | 71.947.592 | Ashby | – | – | – | – | – | – | – | – | – | – | 16,22 |
| BADEN BADEN / BRASIL KIRIN | 50221019 / 02864417 | Baden Baden 15 anos | – | – | 15,74 | – | – | – | – | – | – | – | – |
| Baden Baden Ale Golden | 6,93 | – | 15,74 | – | – | – | – | – | – | – | – | ||
| Baden Baden American IPA | – | – | 14,34 | – | – | – | – | – | – | – | – | ||
| Baden Baden Barley Wine Red Ale | 6,93 | – | 15,74 | – | – | – | – | – | – | – | – | ||
| Baden Baden Chocolate Beer 600 ml | – | – | 15,74 | – | – | – | – | – | – | – | – | ||
| Baden Baden Christmas Bier | – | – | 15,74 | – | – | – | – | – | – | – | – | ||
| Baden Baden Dark Ale Stout | – | – | 15,74 | – | – | – | – | – | – | – | – | ||
| Baden Baden Ddlbock Invern 2007 | – | – | 15,74 | – | – | – | – | – | – | – | – | ||
| Baden Baden Lager Bock | 6,93 | – | 15,74 | – | – | – | – | – | – | – | – | ||
| Baden Baden Pilsen Cristal | 6,07 | – | 15,83 | – | – | – | – | – | – | – | – | ||
| Baden Baden Stout | – | – | 18,76 | – | – | – | – | – | – | – | – | ||
| Baden Baden Tripel | – | – | 131,39 | – | – | – | – | – | – | – | – | ||
| Baden Baden Weiss | – | – | 15,74 | – | – | – | – | – | – | – | – | ||
| Baden Baden Witbier | – | – | 16,25 | – | – | – | – | – | – | – | – | ||
| Baden Bader Bitter 1999 | – | – | 15,74 | – | – | – | – | – | – | – | – | ||
| Kit Baden Baden c/1 Copo | – | – | 28,87 | – | – | – | – | – | – | – | – | ||
| BADENIA | 09.046.531 | Munich Dunkel – Escuro | – | – | – | – | – | – | – | – | – | – | 15,44 |
| Munich Helles – Claro | – | – | – | – | – | – | – | – | – | – | 15,44 | ||
| Weiss (Badenia) | – | – | – | – | – | – | – | – | – | – | 16,22 | ||
| BEER LEGENDS | 13.498.794 | Brugse | 17,10 | – | – | – | – | – | – | – | – | – | – |
| Chimay | 20,18 | – | – | – | – | – | – | – | – | – | – | ||
| Duvel | 21,15 | – | – | – | – | – | – | – | – | – | – | ||
| Hook Norton | – | – | 19,91 | – | – | – | – | – | – | – | – | ||
| Jever | 9,59 | – | – | – | – | – | – | – | – | – | – | ||
| Lobkowickz | – | – | 14,69 | – | – | – | – | – | – | – | – | ||
| Maisels | – | – | 15,18 | – | – | – | – | – | – | – | – | ||
| Maredsous | 20,18 | – | – | – | – | – | – | – | – | – | – | ||
| Straffe | 18,26 | – | – | – | – | – | – | – | – | – | – | ||
| Timmermans | 21,53 | – | – | – | – | – | – | – | – | – | – | ||
| BENTO IRINEU LINHARES | 08.822.483 | Wunder Bier | – | – | – | – | – | – | – | – | – | – | 15,44 |
| BIERBAUM | 05.825.945 | Bierbaum Abacaxi | – | 7,53 | – | – | – | – | – | – | – | – | – |
| Bierbaum Bock | – | – | 13,37 | – | – | – | – | – | – | – | – | ||
| Bierbaum Dunkel | – | – | 13,40 | – | – | – | – | – | – | – | – | ||
| Bierbaum Gold | – | – | 10,12 | – | – | – | – | – | – | – | – | ||
| Bierbaum Keller Comemorativa 10 anos | – | – | 13,92 | – | – | – | – | – | – | – | – | ||
| Bierbaum Lager | – | – | 10,34 | – | – | – | – | – | – | – | – | ||
| Bierbaum Viena | – | – | 11,69 | – | – | – | – | – | – | – | – | ||
| Bierbaum Weiss Helles | – | – | 11,33 | – | – | – | – | – | – | – | – | ||
| Bierbaum Weizen Rauchbier | – | – | 21,51 | – | – | – | – | – | – | – | – | ||
| Bierbaum Weizenbock | – | – | 16,49 | – | – | – | – | – | – | – | – | ||
| Chopp Claro Bierbam | – | – | – | – | – | – | – | – | – | – | 15,44 | ||
| Chopp Escuro Bierbaum | – | – | – | – | – | – | – | – | – | – | 15,44 | ||
| Diabólica 13 German Pilsner | – | 9,51 | – | – | – | – | – | – | – | – | – | ||
| Diabólica Indian Pale Ale – IPA | – | 9,51 | – | – | – | – | – | – | – | – | – | ||
| Diabólica Pale Ale | – | 8,31 | – | – | – | – | – | – | – | – | – | ||
| Kit Bierbaum c/copo | – | – | 44,81 | – | – | – | – | – | – | – | – | ||
| Kit Bierbaum 3 cervejas | – | – | 45,69 | – | – | – | – | – | – | – | – | ||
| Kit Bierbaum 5 cervejas | – | – | 62,91 | – | – | – | – | – | – | – | – | ||
| Kit Bierbaum c/Caneca Cerâmica | – | – | 66,59 | – | – | – | – | – | – | – | – | ||
| Kit Bierbaum Weiss c/copo | – | – | 55,60 | – | – | – | – | – | – | – | – | ||
| BIERLAND/MEGA REPRES | 01.205.167 | Bierland American Red Ale | – | – | 11,91 | – | – | – | – | – | – | – | – |
| Bierland Belgian Blond Ale | – | – | 11,65 | – | – | – | – | – | – | – | – | ||
| Bierland Blumenau | – | – | 11,32 | – | – | – | – | – | – | – | – | ||
| Bierland Bock | – | – | 12,15 | – | – | – | – | – | – | – | – | ||
| Bierland Imperial Stout | – | – | 13,34 | – | – | – | – | – | – | – | – | ||
| Bierland Pale Ale | – | – | 11,69 | – | – | – | – | – | – | – | – | ||
| Bierland Pilsen | – | – | 10,97 | – | – | – | – | – | – | – | 15,44 | ||
| Bierland Strong Golden Ale | – | – | – | 42,39 | – | – | – | – | – | – | – | ||
| Bierland Vienna | – | – | 12,33 | – | – | – | – | – | – | – | – | ||
| Bierland Weizen | – | – | 11,90 | – | – | – | – | – | – | – | – | ||
| Pale Ale p/kit | – | – | 11,33 | – | – | – | – | – | – | – | – | ||
| Pilsen p/kit | – | – | 11,96 | – | – | – | – | – | – | – | – | ||
| Vienna p/kit | – | – | 11,85 | – | – | – | – | – | – | – | – | ||
| Weizen | – | – | 10,87 | – | – | – | – | – | – | – | – | ||
| Bierland Demais Tipos | – | – | 12,33 | – | – | – | – | – | – | – | 15,44 | ||
| BODEBROWN | 11.646.758 | Bodebrown 4Blés | – | – | – | 53,41 | – | – | – | – | – | – | – |
| Bodebrown Perigosa | 17,97 | – | – | – | 110,92 | – | – | – | – | – | 22,03 | ||
| Bodebrown Stone Cacau IPA | 20,90 | – | – | – | – | – | – | – | – | – | – | ||
| Bodebrown Wee Heavy/Hop Weiss | – | – | 19,36 | – | 122,60 | – | – | – | – | – | – | ||
| De Bora – Todos os Tipos | – | – | 21,18 | – | – | – | – | – | – | – | 24,70 | ||
| Bodebrown Demais Tipos | – | – | 21,18 | – | – | – | – | – | – | – | – | ||
| BORCK | 00.970.717 | Borck Chope Pale Ale c/Trigo | – | – | – | – | 19,98 | – | – | – | – | – | 22,61 |
ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE VIGÊNCIA A PARTIR DE 01 DE OUTUBRO 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 | ||||
| BORCK | 00.970.717 | Borck Demais Tipos | – | – | – | – | – | – | – | – | – | – | 16,22 |
| Borck Ipa | – | – | 12,27 | – | – | – | – | – | – | – | – | ||
| Chopp Malzbier | – | – | 6,97 | – | – | – | – | – | – | – | 15,44 | ||
| Chopp Pilsen | – | – | 6,97 | – | – | – | – | – | – | – | 15,44 | ||
| Chopp Red Lager | – | – | 12,27 | – | – | – | – | – | – | – | – | ||
| Chopp Weizenbier | – | – | 10,16 | – | – | – | – | – | – | – | – | ||
| BRASIL KIRIN | 50.221.019 | Cintra | – | – | – | – | – | 3,53 | – | – | 1,77 | 1,75 | – |
| Devassa | – | 5,51 | – | – | – | – | – | 1,60 | 1,86 | 2,60 | 18,72 | ||
| Devassa Bem Loura | – | – | 4,79 | – | – | 5,05 | 5,64 | 1,56 | 1,97 | 2,18 | 18,72 | ||
| Devassa By Playboy | 1,97 | – | – | – | – | – | – | 1,81 | – | – | – | ||
| Devassa Negra | – | 5,17 | – | – | – | – | – | – | – | – | – | ||
| Glacial | – | – | – | – | – | 3,47 | 4,28 | – | 1,45 | 1,75 | – | ||
| Kirin Ichiban | – | 5,51 | – | – | – | – | – | – | – | – | – | ||
| Primus | – | 3,05 | – | – | – | 5,05 | – | – | 1,97 | 2,12 | 16,22 | ||
| Schin Malzbier / Nova Schin Malzbier | – | 2,58 | – | – | – | 4,42 | – | – | 3,08 | – | – | ||
| Schin Munich / Nova Schin Munich | – | 3,46 | – | – | – | – | – | – | 3,08 | – | 16,22 | ||
| Schin Pilsen / Nova Schin Pilsen | – | 2,53 | – | 5,08 | – | 4,10 | 4,83 | 1,37 | 1,73 | 2,36 | 16,22 | ||
| Schin Pilsen Zero Álcool / Nova Schin Pilsen Zero Álcool | – | 2,96 | – | – | – | 5,42 | – | – | 2,36 | – | – | ||
| BUITONI | 13.980.442 | Jester Pilsen | – | – | – | – | – | – | – | – | – | – | 15,44 |
| Jester Red Ale | – | – | – | – | – | – | – | – | – | – | 16,22 | ||
| Jester Staut | – | – | – | – | – | – | – | – | – | – | 16,22 | ||
| Jester Weisen | – | – | – | – | – | – | – | – | – | – | 16,22 | ||
| CASA DI CONTI | 46.842.894 | Burguesa | – | – | 5,00 | – | – | 4,29 | – | – | 1,97 | 1,98 | – |
| Burguesa 269 ml | – | – | – | – | – | – | – | 1,32 | – | – | – | ||
| Burguesa 300ml | 1,76 | – | – | – | – | 1,41 | – | – | – | – | – | ||
| Conti Bier Malzbier | – | – | – | – | – | 4,07 | – | – | 2,77 | – | – | ||
| Conti Bier Malzbier 300 ml | 1,87 | – | – | – | – | 1,50 | – | – | – | – | – | ||
| Conti Bier Pilsen | – | – | 5,08 | 5,08 | – | 4,29 | 4,40 | 1,28 | 1,87 | 2,04 | 16,22 | ||
| Conti Bier Pilsen 300 ml | 1,73 | – | – | – | – | 1,41 | – | – | – | – | – | ||
| Conti Zero Grau | – | – | 4,05 | 5,08 | – | 4,29 | 4,27 | 1,48 | 1,77 | 2,27 | – | ||
| Conti Zero Grau – 300 ml | 1,73 | – | – | – | – | 1,41 | – | – | – | – | – | ||
| Puro Malte 1500 | – | – | 4,72 | 5,86 | – | 4,54 | 4,95 | 1,72 | 1,87 | – | – | ||
| Puro Malte 1500 – 300 ml | 2,15 | – | – | – | – | 1,61 | – | – | – | – | – | ||
| Samba Pilsen | – | – | 4,81 | 4,49 | – | 3,53 | 4,08 | 1,28 | 1,77 | 1,94 | – | ||
| Samba Pilsen 300 ml | 1,51 | – | – | – | – | 1,41 | – | – | – | – | – | ||
| CBBP | 09.325.874 | Proibida Pilsen | 2,15 | 2,74 | – | – | – | 4,29 | 5,32 | – | 1,77 | 2,18 | – |
| CERVEJARIA CONCÓRDIA | 02.355.674 | Fall Bier | – | – | – | – | – | – | 10,05 | – | – | – | – |
| CERVEJARIA JOINVILLE | 07.776.830 | Catharina Bier Pilsen | – | 5,55 | – | – | – | – | – | – | – | – | – |
| Divina Pilsen | – | – | 11,54 | – | – | – | – | – | – | – | – | ||
| Divina Weizen | – | – | 11,91 | – | – | – | – | – | – | – | – | ||
| Haus Dreizehn Pilsen | – | – | 8,90 | – | – | – | – | – | – | – | – | ||
| Haus Dreizehn Weizenbier | – | – | 10,06 | – | – | – | – | – | – | – | – | ||
| Ipa Opa Bier | – | – | 10,99 | – | – | – | – | – | – | – | – | ||
| Kit 1 cerveja Ipa Bier c/1 copo | – | – | 30,73 | – | – | – | – | – | – | – | – | ||
| Kit 2 cervejas pilsen Opa Bier c/copo | – | – | 34,88 | – | – | – | – | – | – | – | – | ||
| Kit 2 cervejas porter c/copo | – | – | 35,63 | – | – | – | – | – | – | – | – | ||
| Kit 2 cervejas weinzen c/copo | – | – | 40,07 | – | – | – | – | – | – | – | – | ||
| Kit 4 cervejas Opa Bier c/copo | – | – | 41,18 | – | – | – | – | – | – | – | – | ||
| Kit 5 cervejas Opa Bier | – | 28,62 | 36,96 | – | – | – | – | – | – | – | – | ||
| Kit Opa Bier com Copo Tulipa | – | – | 26,25 | – | – | – | – | – | – | – | – | ||
| Merecida Pilsen | – | – | – | – | – | 5,05 | – | – | – | – | – | ||
| Opa Bier Bock | – | – | 7,83 | – | – | – | – | – | – | – | – | ||
| Opa Bier Chopp | – | – | – | – | – | 7,75 | – | – | – | – | 15,44 | ||
| Opa Bier Old Ale | – | – | – | – | – | 11,42 | – | – | – | – | – | ||
| Opa Bier Pale Ale | – | 5,29 | – | – | – | 7,75 | – | – | – | – | – | ||
| Opa Bier Pilsen | – | 5,29 | – | – | – | 7,75 | – | – | – | – | – | ||
| Opa Bier Pilsen Parque | – | – | – | – | – | 5,05 | – | – | – | – | – | ||
| Opa Bier Porter | – | 5,29 | – | – | – | 7,75 | – | – | – | – | – | ||
| Opa Bier Porter Parque | – | – | – | – | – | 5,97 | – | – | – | – | – | ||
| Opa Bier Sem Álcool | – | 5,29 | – | – | – | 7,75 | – | – | – | – | – | ||
| Opa Bier Sumérios | – | – | – | – | – | – | – | – | – | 10,39 | – | ||
| Opa Bier Weisen Parque | – | – | – | – | – | 5,97 | – | – | – | – | – | ||
| Opa Bier Weizen | – | 5,29 | – | – | – | 7,75 | – | – | – | – | – | ||
| Pilsen Brasileira | 3,21 | – | – | – | – | 5,05 | – | – | – | – | – | ||
| Pilsen Incasa | 3,21 | – | – | – | – | – | – | – | – | – | – | ||
| CNBN | 45.426.798 | Bebida Alcoólica Mista Clara Belco Sun | 1,64 | 1,80 | 4,01 | 4,95 | – | – | – | – | 1,75 | 2,00 | – |
| Bebida Alcoólica Mista Escura Belco Sun | 1,64 | 1,92 | 4,01 | 4,95 | – | – | – | – | 1,75 | – | – | ||
| Belco Malzbier | – | – | – | – | – | 3,80 | – | – | – | – | – | ||
| Belco Pilsen | – | – | – | – | 8,45 | 3,53 | – | – | 1,77 | – | – | ||
| Belco sem álcool | – | – | – | – | – | – | – | – | 1,75 | – | – | ||
| Belco Sun | – | – | – | – | – | 4,29 | – | 1,28 | 1,77 | 1,90 | – | ||
| Belco Tauber | 1,57 | – | – | – | – | 3,53 | – | – | – | – | – | ||
| Capivaryana | 2,06 | – | 4,00 | – | – | – | – | – | – | – | – | ||
| Cerveja Malzbier Belco Sun | – | 1,65 | – | – | – | – | – | – | – | – | – | ||
| Cerveja Pilsen 1962 | – | – | 3,58 | – | – | – | – | – | – | – | – | ||
| Cerveja Pilsen Belco Sun | 1,40 | 1,65 | – | – | 4,75 | – | – | – | – | – | – | ||
| Cerveja Pilsen Belco Sun 2L | – | – | – | – | 8,22 | – | – | – | – | – | – | ||
| Cerveja Pilsen Exagerada | – | – | – | – | – | – | – | – | 1,77 | 1,90 | – | ||
ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE VIGÊNCIA A PARTIR DE 01 DE OUTUBRO 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 | ||||
| CNBN | 45.426.798 | Cerveja Sem Álcool Belco Sun | 1,43 | 1,65 | – | – | – | – | – | – | – | – | – |
| Chopp Sem Álcool Belco Claro | – | 1,65 | – | – | – | – | – | – | – | – | – | ||
| Chopp Sem Álcool Escuro Claro | – | 1,65 | – | – | – | – | – | – | – | – | – | ||
| Mãe Preta | – | 1,65 | – | – | – | – | – | – | 1,75 | – | – | ||
| Olinda Pet 2L | – | – | – | – | 5,91 | – | – | – | 1,77 | – | – | ||
| Olinda Pilsen | 1,40 | 1,65 | – | – | 4,75 | – | – | – | – | – | – | ||
| CNS | 07.652.402 | Bier Hoff Premium/Original/Lager | – | 6,59 | 11,22 | – | – | – | – | – | – | – | – |
| Bier Hoff Witbier | – | – | – | 35,92 | – | – | – | – | – | – | – | ||
| Jerimoon | – | 11,42 | – | – | – | – | – | – | – | – | – | ||
| Bier Hoff Demais Tipos, kit 2, 1 copo | – | – | 48,18 | – | – | – | – | – | – | – | – | ||
| Bier Hoff Demais Tipos, kit 4 | – | – | 48,18 | – | – | – | – | – | – | – | – | ||
| Bier Hoff Demais Tipos | – | 12,00 | 12,49 | – | – | – | – | – | – | – | 15,44 | ||
| COLORADO | 01.366.303 | Appia | – | – | 15,86 | – | – | – | – | – | – | – | – |
| Cauim | – | – | 13,21 | – | – | – | – | – | – | – | – | ||
| Colorado Appia | 6,82 | – | – | – | – | – | – | – | – | – | – | ||
| Colorado Cauim | 6,18 | – | – | – | – | – | – | – | – | – | – | ||
| Colorado Demoiselle | 6,82 | – | – | – | – | – | – | – | – | – | – | ||
| Colorado Indica | 6,82 | – | – | – | – | – | – | – | – | – | – | ||
| Demoiselle | – | – | 15,86 | – | – | – | – | – | – | – | – | ||
| Índica | – | – | 15,86 | – | – | – | – | – | – | – | – | ||
| COMARY | 29.588.019 | Therezópolis Gold | – | 4,40 | 5,07 | – | – | – | – | – | – | – | 16,22 |
| CONTAINER | 17.864.563 | Blond Wembley | – | – | 12,57 | – | – | – | – | – | – | – | – |
| Dry Stout Black sheep | – | – | 14,29 | – | – | – | – | – | – | – | – | ||
| Ipa Revolution | – | – | 14,24 | – | – | – | – | – | – | – | – | ||
| Pale Ale Bakerloo | – | – | 12,48 | – | – | – | – | – | – | – | – | ||
| Pilsen Joke | – | – | 11,06 | – | – | – | – | – | – | – | – | ||
| DADO BIER | 00.066.130 | Dado Bier Especiais | – | – | 5,41 | – | – | – | – | – | – | 4,07 | – |
| Dado Bier IPA – Kit 1 gf c/1 copo | – | – | 25,24 | – | – | – | – | – | – | – | – | ||
| Dado Bier Lager Pilsen | – | – | 5,41 | 6,04 | – | – | – | 1,48 | 1,97 | 2,35 | – | ||
| Dado Bier Lager Pilsen 710 ml | – | – | – | – | – | – | – | – | – | 3,61 | – | ||
| DE PORTO | 04.754.336 | La Brunete | – | 9,72 | – | 12,32 | – | – | – | – | – | – | – |
| Schmitt Ale | – | 7,04 | – | – | – | – | – | – | – | – | – | ||
| Schmitt Barley Wine | – | 9,72 | – | – | – | – | – | – | – | – | – | ||
| Schmitt Barley Wine Magnun | – | – | – | 30,05 | – | – | – | – | – | – | – | ||
| Schmitt Hefeweizen | – | – | – | 12,32 | – | – | – | – | – | – | – | ||
| Schmitt Magnun | – | – | – | 30,05 | – | – | – | – | – | – | – | ||
| Schmitt Sparkling Ale | – | – | – | 12,32 | – | – | – | – | – | – | – | ||
| DOM HAUS | 18.093.100 | Chopp Claro Tipo Helles | – | – | – | – | – | – | – | – | – | – | 15,44 |
| Chopp de Trigo Forte Tipo Heffeweizen | – | – | – | – | – | – | – | – | – | – | 15,44 | ||
| Chopp Forte Escuro Tipo Belgian Blond Ale | – | – | – | – | – | – | – | – | – | – | 15,44 | ||
| Chopp Forte Tipo India Pale Ale | – | – | – | – | – | – | – | – | – | – | 15,44 | ||
| Dom Casmurro Escura IPA | – | – | 11,82 | – | – | – | – | – | – | – | – | ||
| Dom Doca Escura Blond Ale | – | 7,89 | – | – | – | – | – | – | – | – | – | ||
| Dom Doca Witbier | 10,04 | – | – | – | – | – | – | – | – | – | – | ||
| Dom Napoleão Imperial IPA | – | – | 17,07 | – | – | – | – | – | – | – | – | ||
| Dom Pedro Helles | – | – | 9,50 | – | – | – | – | – | – | – | – | ||
| Dom Porre Barley Wine | – | – | 32,99 | – | – | – | – | – | – | – | – | ||
| Dom Quixote Heffe Weizen | – | – | 11,82 | – | – | – | – | – | – | – | – | ||
| ESTRELLA GALICIA | 13.492.669 | 1906 Reserva Especial | 5,53 | – | – | – | – | – | – | 4,98 | – | – | – |
| Estrella Galicia | 5,15 | – | – | – | – | – | – | 4,48 | – | – | – | ||
| Estrella Galicia 200 ml | 2,94 | – | – | – | – | – | – | – | – | – | – | ||
| Estrella Galicia 250 ml | – | – | – | – | – | – | – | 2,55 | – | – | – | ||
| GAUDENBIER | 08.287.979 | Gauden Bier Demais Tipos | – | 4,66 | 8,49 | – | – | – | – | – | – | – | 16,22 |
| Gauden Bier Pilsen e Lager | – | 4,37 | 7,78 | – | – | – | – | – | – | – | 16,22 | ||
| Klaus Bier de Malte Chopp | – | – | 6,86 | – | – | – | – | – | – | – | – | ||
| Klaus Bier de Malte Demais Tipos | – | – | 7,52 | – | – | – | – | – | – | – | 16,22 | ||
| Klaus Bier de Malte Pilsen | – | – | 6,86 | – | – | – | – | – | – | – | 16,22 | ||
| GERMANIA | 96.366.174 | Germania | – | 4,52 | 7,65 | – | – | – | – | – | – | – | 15,44 |
| HEZBIER | 05.848.489 | Ale IPA | – | – | 14,00 | – | – | – | – | – | – | – | 18,15 |
| Chopp Escuro Heller | – | 5,31 | – | – | – | 6,70 | – | – | – | – | – | ||
| Chopp Pilsen | – | 4,62 | – | – | – | 6,70 | – | – | – | – | – | ||
| Chopp Pilsen Extra | – | 5,31 | – | – | – | 6,70 | – | – | – | – | – | ||
| Chopp Porter | – | 5,81 | – | – | – | 8,08 | – | – | – | – | – | ||
| Escura Heller Bock | – | 7,97 | 11,18 | – | – | – | – | – | – | – | – | ||
| Escura Porter | – | 8,38 | 11,73 | – | – | – | – | – | – | – | – | ||
| Kit Heller Escura, com 1 copo Heller | – | – | 44,43 | – | – | – | – | – | – | – | – | ||
| Kit Pilsen, com 1 copo Pilsen | – | – | 43,17 | – | – | – | – | – | – | – | – | ||
| Kit Porter Escura, com 1 copo Porter | – | – | 44,92 | – | – | – | – | – | – | – | – | ||
| Pilsen | – | 7,27 | 10,15 | – | – | – | – | – | – | – | – | ||
| Pilsen Extra | – | 5,04 | 10,21 | – | – | – | – | – | – | – | – | ||
| Weizen | – | – | 10,94 | – | – | – | – | – | – | – | – | ||
| ZeHn Bier | – | 2,95 | – | – | – | – | – | – | – | – | 15,44 | ||
| IMPORTBEER | 09.251.055 | Cordoba | – | – | – | 9,04 | – | – | – | – | – | – | – |
| Miller Genuine Draft | – | 4,48 | – | 8,94 | – | – | – | – | 3,52 | – | – | ||
| Pilsner Urquell | – | – | 19,10 | – | – | – | – | – | – | – | – | ||
| Primator | 11,28 | – | 17,06 | – | – | – | – | – | – | – | – | ||
| Red Stripe | 8,23 | – | – | 16,42 | – | – | – | – | – | – | – | ||
| Schneider | 3,95 | – | – | 9,04 | – | – | – | – | – | 2,77 | – | ||
ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJA E CHOPE VIGÊNCIA A PARTIR DE 01 DE OUTUBRO 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 | ||||
| IMPORTBEER | 09.251.055 | Starobrno | – | – | 17,06 | – | – | – | – | – | – | – | – |
| INAB | 82.206.004 | Bester | – | – | – | – | – | – | – | – | – | – | 15,44 |
| Colônia Donna´s Beer | – | 3,46 | – | – | – | – | – | – | 2,77 | – | – | ||
| Colônia Extra | – | 3,05 | – | – | – | 4,29 | – | – | 1,97 | – | – | ||
| Colônia Low Carb | – | – | – | – | – | 3,53 | – | – | 2,77 | – | – | ||
| Colônia Malzbier | – | 3,12 | – | – | – | 4,98 | – | – | 2,54 | – | – | ||
| Colônia Negra | – | – | – | – | – | – | – | – | – | 2,95 | – | ||
| Colônia Pilsen | – | 2,89 | – | 4,77 | – | 3,93 | 4,11 | 1,31 | 1,57 | 2,27 | 16,22 | ||
| Colônia Pilsen 710ml | – | – | – | – | – | – | – | – | – | 3,58 | – | ||
| Colônia Sem Álcool | – | – | – | – | – | 4,07 | – | – | 2,77 | – | – | ||
| Dankel Pilsen | – | – | – | – | – | 3,53 | – | – | 1,77 | – | – | ||
| Stell Pilsen | – | – | – | 4,28 | – | 3,53 | 4,04 | – | 1,77 | 1,90 | 16,22 | ||
| INBEB | 03.485.089 | Ales Bier | – | – | – | – | – | – | – | – | – | – | 15,44 |
| Bier Hull | – | – | – | – | – | – | – | – | – | – | 15,44 | ||
| Colina Bier Chopp | – | – | – | – | – | – | – | – | – | – | 16,22 | ||
| Colina Bier Pilsen | – | – | – | – | – | 3,53 | 4,15 | 1,28 | 1,77 | 2,00 | – | ||
| Colina Malzbier | – | – | – | – | – | 3,80 | – | – | 2,77 | – | – | ||
| Hess Bier | – | – | – | – | – | – | – | – | – | – | 15,44 | ||
| Spoller Malzbier | 1,62 | – | 3,88 | – | – | 3,80 | – | – | 2,77 | – | – | ||
| Spoller Pilsen | 1,62 | 2,74 | 3,58 | – | – | 3,23 | 3,90 | 1,28 | 1,77 | 1,76 | 16,22 | ||
| Spoller Puro Malte | 1,62 | – | 3,88 | – | – | 3,80 | – | – | 2,77 | – | – | ||
| Spoller sem Álcool | 1,62 | – | – | – | – | 3,80 | – | – | 2,77 | – | – | ||
| IRMÃOS DONAUER | 05.256.017 | Promalcer | – | – | – | – | – | 3,53 | 4,53 | – | – | – | 15,44 |
| JESTER BIER | 13.980.442 | Jester Americana Pale Ale | – | – | 13,25 | – | – | – | – | – | – | – | – |
| Jester Stout | – | – | 13,25 | – | – | – | – | – | – | – | – | ||
| Jester Weinzen | – | – | 13,25 | – | – | – | – | – | – | – | – | ||
| KAISER | 19.900.000 | Amstel | 6,98 | – | – | – | – | – | – | – | – | – | 16,22 |
| Bavaria 0,0 | 1,62 | – | – | – | – | – | – | – | – | – | – | ||
| Bavária Pilsen | 1,44 | 3,05 | – | – | – | 4,29 | – | 1,48 | 1,66 | 2,16 | 16,22 | ||
| Bavária Premium | – | 2,87 | – | – | – | 7,46 | – | – | 2,29 | – | – | ||
| Bavária Sem Álcool | – | 3,29 | – | – | – | – | – | – | 2,27 | – | – | ||
| Birra Moretti | 6,98 | – | – | – | – | – | – | – | – | – | – | ||
| Desperados | 4,77 | – | – | – | – | – | – | – | – | – | – | ||
| Dosequis | – | 4,40 | – | – | – | – | – | – | – | – | – | ||
| Edelweiss | – | – | 15,74 | – | – | – | – | – | – | – | – | ||
| Heineken | 2,29 | 3,62 | 6,18 | – | – | 7,82 | – | – | 2,99 | – | 18,72 | ||
| Heineken Keg 5 L | – | – | – | – | – | – | – | – | – | 59,94 | – | ||
| Kaiser Bock | – | 3,46 | – | – | – | 5,97 | – | – | 3,08 | – | – | ||
| Kaiser Gold | – | 3,54 | – | – | – | 7,46 | – | – | 2,93 | – | – | ||
| Kaiser Pilsen | 1,60 | 3,05 | – | 4,75 | – | 4,61 | 4,84 | 1,48 | 1,76 | 2,29 | 16,22 | ||
| Kaiser Pilsen 4 L | – | – | – | – | 39,43 | – | – | – | – | – | – | ||
| Kaiser Radler todos os sabores | 2,07 | 2,74 | – | – | – | – | – | 1,81 | 2,12 | – | – | ||
| Kaiser Summer | – | 3,46 | – | – | – | – | – | – | 3,08 | – | – | ||
| Murphy’s Irish Red | 8,02 | – | – | – | – | – | – | – | – | – | – | ||
| Murphy’s Lirish Stout | – | – | – | – | – | – | – | – | – | 14,26 | – | ||
| Santa Cerva Pilsen | – | – | – | – | – | 3,53 | – | – | – | – | – | ||
| Sol Pilsen | 1,56 | 3,50 | – | – | – | 4,54 | – | – | 2,93 | 2,27 | 18,72 | ||
| Sol Premium | 3,53 | – | – | – | – | – | – | – | – | – | – | ||
| Sol Premium Beer | 3,58 | 4,40 | – | – | – | – | – | – | – | – | – | ||
| Xingu | – | 4,15 | – | – | – | 5,42 | – | – | 3,56 | – | 18,72 | ||
| Xingu Gold | – | 3,46 | – | – | – | – | – | – | – | – | – | ||
| Xingu Red | – | 3,46 | – | – | – | – | – | – | – | – | – | ||
| LINDAUER | 07.297.661 | Chopp Heimat | – | – | – | – | – | – | – | – | – | – | 15,44 |
| Irish Stannis | – | – | – | – | – | – | – | – | – | – | 15,44 | ||
| Pilsen Stannis | – | 6,54 | – | – | – | – | – | – | – | – | 15,44 | ||
| MALTA | 44.367.522 | Cerveja Clara Pilsen Sem Álcool | – | – | – | – | – | 4,07 | – | – | 2,77 | 2,00 | – |
| Cerveja Escura Malzbier Sem Álcool | – | – | – | – | – | 4,07 | – | – | 2,77 | 2,57 | – | ||
| Chopp Claro Sem Álcool | – | – | – | – | – | – | – | – | – | – | 15,44 | ||
| Chopp Escuro Sem Álcool | – | – | – | – | – | – | – | – | – | – | 15,44 | ||
| Chopp Malta | – | – | – | – | – | – | – | – | – | – | 15,44 | ||
| Dunkel | – | – | – | – | – | – | – | – | – | 2,08 | – | ||
| Malta Golden | – | – | – | – | – | 4,07 | – | 1,58 | 2,77 | 1,98 | – | ||
| Malta Malzbier | – | – | – | – | – | 5,02 | – | 1,58 | 2,24 | 1,98 | – | ||
| Malta Pilsen | – | 2,74 | 3,58 | – | – | 3,53 | – | 1,28 | 1,77 | 1,90 | – | ||
| MW | 14.855.397 | A Outra | – | – | 4,01 | 4,23 | – | 3,53 | 5,02 | 1,28 | 1,77 | – | 15,44 |
| A Outra – Chope Claro | – | – | 4,01 | – | 5,52 | 3,60 | 5,08 | 1,31 | – | – | – | ||
| A Outra – Chope Escuro | – | – | 4,01 | – | – | – | – | – | – | – | – | ||
| A Outra – Malzbier | – | – | – | – | – | 3,80 | – | – | – | – | – | ||
| Ecobier Leve baixo teor de álcool | – | – | – | – | – | – | – | – | 2,77 | – | – | ||
| Ecobier Malzbier | – | – | – | – | – | – | – | – | 2,77 | – | – | ||
| Ecobier Pilsen | – | – | 4,01 | – | – | 3,53 | – | 1,33 | 1,77 | – | 15,44 | ||
| Ecobier Puro Malte | – | – | – | – | – | – | – | – | 1,97 | – | – | ||
| Fabro Malzbier | – | – | – | – | – | 4,07 | – | – | 2,77 | – | – | ||
| Fabro Pilsen | – | – | – | – | – | 3,53 | – | – | 1,77 | – | 16,22 | ||
| Krill Malzbier | – | 3,12 | – | – | – | 3,80 | – | – | – | – | – | ||
| Krill Pilsen | – | 2,74 | – | – | – | 3,53 | – | 1,28 | 1,77 | – | 16,22 | ||
| NATIQUE | 03.246.312 | Birra Leggenda | – | – | 10,78 | – | – | – | – | – | – | – | – |
| NEWAGE / GERMANIA | 1307936 / 96366174 | Amazônia Brazilian Beer | 3,69 | – | – | – | – | – | – | – | – | – | – |