NORMA DE PROCEDIMENTO FISCAL N° 116, DE 27 DE DEZEMBRO DE 2013

DOE de 03/01/2014

Publica novas Tabelas de Valores de Base de Cálculo relativas à Substituição Tributária nas operações com CERVEJAS, REFRIGERANTES, ENERGÉTICOS, ISOTÔNICOS e ÁGUA MINERAL.

O DIRETOR DA COORDENAÇÃO DA RECEITA DO ESTADO, no uso das atribuições que lhe confere o inciso X do art. 9° do Regimento da CRE, aprovado pela Resolução SEFA n. 88, de 15 de agosto de 2005,

considerando o disposto no § 3° do art. 11 e no caput do art. 14 do Anexo X, ambos do Regulamento do ICMS do Estado do Paraná, aprovado pelo Decreto n. 6.080, de 28 de setembro de 2012, e nos §§ 1° e 3° do art. 11 da Lei n° 11.580, de 14 de novembro de 1996;

considerando os dados das pesquisas dos preços usualmente praticados pelo substituído final no mercado, protocoladas sob SID n. 13.040.319-0, e realizadas pelas seguintes instituições:

– Fink & Schappo Consultoria Ltda, em conjunto com a Universidade Federal de Santa Catarina – UFSC, apresentada pelo Sindicato Nacional da Indústria da Cerveja – SINDICERV e Associação Brasileira das Indústrias de Refrigerantes e de Bebidas não Alcoólicas – ABIR;

GFK Indicator, apresentada pela Associação Brasileira de Bebidas – ABRABE;

Associação dos Fabricantes de Refrigerantes do Brasil – AFREBRAS;

considerando o contido nos SID n. 13.040.271-2 e 13.025.251-6;

Resolve:

1. Para fins da presente NPF, consideram-se contribuintes substitutos aqueles definidos no artigo 13 do Anexo X do Regulamento do ICMS do Estado do Paraná, aprovado pelo Decreto n. 6.080, de 28 de setembro de 2012. 2. Para efeito de retenção e recolhimento do Imposto sobre Operações Relativas à Circulação de Mercadorias e sobre Prestações de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação – ICMS, relativo às operações subsequentes com CERVEJAS, REFRIGERANTES, ENERGÉTICOS, ISOTÔNICOS e ÁGUA MINERAL, no período de 1° de janeiro de 2014 até 31 de março de 2014, deverão ser considerados os valores constantes das tabelas dos ANEXOS I, II e III, respectivamente, desta NPF.

3. Os valores estabelecidos nesta Norma de Procedimento Fiscal deverão ser utilizados para a formação da base de cálculo da substituição tributária do ICMS, nas vendas realizadas pelo substituto tributário aos estabelecimentos distribuidores, atacadistas ou varejistas, não importando o sistema de distribuição adotado.

3.1. Nas notas fiscais que acobertarem as operações, deverá constar a expressão: “BASE DE CÁLCULO DA SUBSTITUIÇÃO TRIBUTÁRIA CONFORME NPF N. 116/2013”.

4. As marcas ou embalagens não relacionadas nas tabelas citadas acima poderão ser incluídas a qualquer tempo, devendo o interessado encaminhar requerimento neste sentido à CRE – Coordenação da Receita do Estado, localizada na Avenida Vicente Machado, 445 – Curitiba, PR, destinado à Inspetoria Geral de Fiscalização.

5. Independentemente do disposto no item 2 desta NPF, poderá a Receita Estadual alterar os períodos e as tabelas vigentes a qualquer momento, mediante publicação de novas tabelas no Diário Oficial Executivo.

6. Deverão ser utilizadas as margens de valor agregado estabelecidas no parágrafo único do artigo 14 do Anexo X do Regulamento do ICMS, nas seguintes situações:

6.1. em virtude de decisão administrativa ou judicial que determine a aplicação de outra base de cálculo para a substituição tributária das mercadorias de que trata esta NPF;

6.2. para determinação da base cálculo da substituição tributária de cervejas, refrigerantes, energéticos, isotônicos e águas minerais importadas, exceto para aquelas constantes das tabelas mencionadas no item 2 desta NPF;

6.3. para produto enquadrado em “DEMAIS MARCAS DE FABRICAÇÃO NACIONAL”, “OUTRAS” ou “DEMAIS MARCAS”, nas tabelas mencionadas no item 2 desta NPF, com descrição de embalagem para a qual não haja indicação de preço sugerido;

6.4. quando o valor da operação própria do substituto for igual ou superior à base de cálculo da substituição tributária prevista na forma desta NPF.

7. Esta Norma entrará em vigor na data da sua publicação, produzindo efeitos a partir de 1° de janeiro de 2014.

COORDENAÇÃO DA RECEITA DO ESTADO, Curitiba, 27 de dezembro de 2013.

Leonildo Prati
Assessor Geral – CRE/GAB
Delegação de Competência – Portaria n. 87/2013

ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJAS
VIGÊNCIA: 01.01.2014 A 31.03.2014

CNPJ Base e Nome	MARCAS	CERVEJAS EM EMBALAGENS DE:													CHOPP	K it – Garrafas e Copos
CNPJ Base e Nome		GARRAFA DE VIDRO OU PET DESCARTÁVEL					GARRAFA DE VIDRO RETORNÁVEL			ALUMÍNIO OU LATA DESCARTÁVEL					CHOPP
do Fabricante/Importador		Até 330 ml	De 331 ml a	De 451 ml a	De 651 ml a	Acima d e	Até 360 ml	De 361 ml a	Acima 660 ml	Até 300 ml	De 301 ml a	De 350 ml a	Acima 450 ml	Barril K E G –	Litro
02808708 – COMPANHIA DE BEBIDAS DAS AMERICAS – AMBEV	Antarctica Malzbier	–	2,99	–	–	–	–	5,99	–	–	–	–	–	–	–	–
	Antarctica Pilsen	–	3,20	–	6,20	–	1,98	4,35	6,12	–	–	2,03	2,45	–	16,06	–
	Antarctica Sub-Zero	–	–	–	–	–	–	3,77	4,33	1,61	–	1,81	2,36	–	–	–
	Antarctica Pilsen Extra Cristal	–	3,12	–	–	–	–	–	–	–	–	–	–	–	–	–
	Bohemia Pilsen	–	3,18	–	8,59	–	–	6,50	5,92	–	–	2,34	–	–	–	–
	Bohemia Confraria, Royal Ale, Weiss e Oaken	6,27	6,80	10,24	–	–	–	–	–	–	–	–	–	–	17,66	–
	Bohemia Escura	–	3,98	9,92	–	–	–	7,53	–	–	–	2,43	–	–	–	–
	Brahma Chopp	2,31	2,86	–	5,63	–	1,73	4,88	5,05	1,71	–	2,12	2,69	–	16,06	–
	Brahma Chopp Zero	–	3,12	–	–	–	–	–	–	–	–	2,32	–	–	–	–
	Brahma Choop Lata 550ml	–	–	–	–	–	–	–	–	–	–	–	2,83	–	–	–
	Brahma Chopp Garrafa Alum 473ml	–	–	–	–	–	–	–	–	–	–	–	6,77	–	–	–
	Brahma Extra	–	3,17	–	–	–	–	6,26	–	–	–	2,34	–	–	–	–
	Brahma Malzbier	–	3,21	–	–	–	–	6,29	–	–	–	2,45	–	–	–	–
	Budweiser	–	3,32	–	–	–	–	6,66	–	–	–	2,49	–	–	–	–
	Budweiser Garrafa Alum 473ml	–	–	–	–	–	–	–	–	–	–	–	8,42	–	–	–
	Caracu	–	3,07	–	–	–	–	–	–	–	–	2,50	–	–	–	–
	Franziskaner – Todos os Tipos	–	–	14,20	–	–	–	–	–	–	–	–	–	–	–	–
	Hoegaarden	9,99	–	–	19,12	–	–	–	–	–	–	–	–	–	–	–
	Kronenbier	–	3,16	–	–	–	–	–	–	–	–	2,40	–	–	–	–
	Leffe	11,25	–	–	–	–	–	–	–	–	–	–	–	–	–	–
	Líber	–	3,36	–	–	–	–	–	–	–	–	2,47	–	–	–	–
	Norteña	–	–	–	17,79	–	–	–	–	–	–	–	–	–	–	–
	Original	–	–	8,01	–	–	–	6,84	–	–	–	–	–	–	–	–
	Patagônia	–	–	–	14,48	–	–	–	–	–	–	–	–	–	–	–
	Polar Export	–	2,71	–	–	–	–	4,66	–	–	–	1,85	–	–	–	–
	Quilmes	–	–	–	17,79	–	–	–	–	–	–	–	–	–	–	–
	Serramalte	–	–	–	–	–	–	5,71	–	–	–	–	–	–	–	–
	Skol Beats	3,09	–	–	–	–	–	–	–	2,71	–	–	–	–	–	–
	Skol Beats Extreme Long Neck	3,25	–	–	–	–	–	–	–	–	–	–	–	–	–	–
	Skol Pilsen	1,72	2,90	3,36	5,45	–	1,78	4,91	4,99	1,66	–	2,12	2,74	–	16,06	–
	Skol Pilsen Lata 550ml	–	–	–	–	–	–	–	–	–	–	–	2,83	–	–	–
	Skol Pilsen Garrafa Alum 473ml	–	–	–	–	–	–	–	–	–	–	–	6,77	–	–	–
	Skol 360	–	–	–	–	–	–	4,52	5,62	1,70	–	2,15	2,73	–	–	–
	Stella Artois	3,28	–	–	16,04	–	–	–	–	2,53	–	–	–	–	16,06	–
	Bavaria Pilsen	–	–	–	–	–	–	3,07	–	–	–	1,56	1,92	–	12,52	–
	Bavária Premium	–	2,82	–	–	–	–	4,86	–	–	–	2,22	–	–	–	–
	Bavária Sem Alcool	–	2,86	–	–	–	–	–	–	–	–	2,20	–	–	–	–
	Dosequis	–	6,36	–	–	–	–	–	–	–	–	–	–	–	–	–
	Heineken	–	3,20	8,05	–	–	–	7,03	–	–	–	2,54	–	52,94	16,06	–
	Kaiser Bock	–	3,12	–	–	–	–	5,71	–	–	–	2,47	–	–	–	–
	Kaiser Gold	–	3,23	–	–	–	–	7,45	–	–	–	1,52	–	–	–	–
	Kaiser Pilsen	1,44	–	–	6,43	34,99	–	4,15	4,82	–	–	1,83	2,18	–	12,52	–
	Kaiser Summer	–	3,16	–	–	–	–	5,71	–	–	–	2,47	–	–	–	–
19900000 – CERVEJARIAS KAISER BRASIL S/A	Kaiser Radler	1,40	2,27	–	–	–	–	–	–	–	–	1,70	–	–	–	–
	Santa Cerva Pilsen	–	–	–	–	–	–	3,68	–	–	–	–	–	–	–	–
	Sol Pilsen	1,52	–	–	–	–	–	–	–	–	–	–	–	–	–	–
	Sol Premium Beer	–	3,36	–	–	–	–	–	–	–	–	–	–	–	–	–
	Sol Summer / Summer Pilsen	1,36	–	–	–	–	–	–	–	–	–	1,35	–	–	–	–
	Xingu	–	3,35	–	–	–	–	5,08	–	–	–	2,86	–	–	16,06	–
	Murphy’s Irish Stout e Red	9,99	–	–	–	–	–	–	–	–	–	–	15,28	–	–	52,67
	Amstel	8,75	–	–	–	–	–	–	–	–	–	–	–	–	15,13	–
	Edelweiss	–	–	17,49	–	–	–	–	–	–	–	–	–	–	–	52,67
	Birra Moreti	8,74	–	–	–	–	–	–	–	–	–	–	–	–	–	–
	Desperados	3,73	–	–	–	–	–	–	–	–	–	–	–	–	–	–
50221019 – BRASIL KIRIN IND. BEBIDAS S/A 02864417 – CIA DE BEBIDAS BRASIL KIRIN	Cintra Pilsen	–	–	–	–	–	–	2,94	–	–	–	1,67	1,97	–	–	–
	Glacial	–	–	–	–	–	–	2,75	3,33	–	–	1,33	1,97	–	–	–
	Primus	–	2,70	–	–	–	–	3,93	–	–	–	1,85	–	–	12,20	–
	Nova Schin Malzbier	–	2,51	–	–	–	–	3,85	–	–	–	2,39	–	–	–	–
	Nova Schin Munich	–	3,21	–	–	–	–	–	–	–	–	2,40	–	–	10,85	–
	Nova Schin NS2	–	3,06	–	–	–	–	–	–	–	–	–	–	–	–	–
	Nova Schin Pilsen	–	2,25	–	5,64	–	–	3,47	3,70	1,47	1,70	1,52	1,94	–	10,85	–
	Nova Schin Sem Álcool e Zero Álcool	–	3,32	–	–	–	–	4,45	–	–	–	2,38	–	–	–	–
	Devassa Pilsen Bem Loura	–	–	6,17	–	–	–	4,98	4,51	1,51	–	1,82	2,66	–	–	–
	Chopp Devassa Bem Loura	–	–	–	–	–	–	–	–	–	–	–	–	–	13,60	–
	Chopp Devassa – Demais Tipos	–	–	–	–	–	–	–	–	–	–	–	–	–	16,07	–
	Devassa – Demais Tipos	–	7,06	–	–	–	–	–	–	–	–	–	–	–	–	–
	Devassa by Playboy	2,10	–	–	–	–	–	–	–	1,67	–	–	–	–	–	–
	Schin Pilsen	–	2,09	–	5,64	–	–	3,10	3,70	1,47	–	1,47	2,02	–	10,84	–
	Schin Pilsen Zero Álcool	–	3,42	–	–	–	–	4,45	–	–	–	2,23	–	–	–	–
	Schin Malzbier	–	2,43	–	–	–	–	3,85	–	–	–	2,35	–	–	–	–
	Schin Munich	–	3,30	–	–	–	–	–	–	–	–	2,36	–	–	10,84	–
	Baden Baden Crystal	8,12	–	18,42	–	–	–	18,08	–	–	–	–	–	–	–	–
03431255 – BADEN BADEN	Baden Baden Tripel	–	–	167,97	–	–	–	–	–	–	–	–	–	–	–	–
03431255 – BADEN BADEN	Demais Tipos	9,28	–	22,60	–	–	–	22,07	–	–	–	–	–	–	–	34,87

ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJAS
VIGÊNCIA: 01.01.2014 A 31.03.2014

CNPJ Base e Nome do Fabricante/Importador	MARCAS	CERVEJAS EM EMBALAGENS DE:													CHOPP	K it – Garrafas e Copos
		GARRAFA DE VIDRO OU PET DESCARTÁVEL					GARRAFA DE VIDRO RETORNÁVEL			ALUMÍNIO OU LATA DESCARTÁVEL					CHOPP
		Até 330ml	De 331ml a 450ml	De 451ml a 650ml	De 651ml a 1000ml	Acima d e 1000ml	Até 360ml	De 361ml a 660ml	A cima 660ml	Até 300ml	De 301ml a 349ml	De 350ml a 450ml	A cima 450ml	Barril K E G – Até 5L	Litro
04914890 – SUDBRACK	Eisenbahn Lust e São Sebá	–	57,91	–	132,69	–	–	–	–	–	–	–	–	–	–	–
	Eisenbahn Lust Magnum	–	–	–	–	236,01	–	–	–	–	–	–	–	–	–	–
	Eisenbahn Lust Prestige	–	–	–	132,69	–	–	–	–	–	–	–	–	–	–	–
	Eisenbahn Pilsen	–	9,17	–	–	–	–	–	–	–	–	–	6,33	–	12,52	35,42
	Eisenbahn Weinhnachts	–	9,45	–	–	–	–	–	–	–	–	–	–	–	–	61,98
	Eisenbahn Demais Tipos	–	9,17	–	–	–	–	–	–	–	–	–	–	–	16,06	48,69
73410326 – CERVEJARIA PETROPOLIS S/A	Black Princess Escura e Gold	–	4,18	4,47	–	–	–	–	–	–	–	–	–	–	–	28,79
	Crystal Fusion	–	–	–	–	–	–	–	–	–	–	2,22	–	–	–	–
	Crystal Pilsen	1,90	2,57	–	5,74	–	–	3,26	3,24	1,53	2,02	1,54	2,44	57,50	9,50	–
	Crystal Malzbier, Premium e Zero Álcool	2,31	2,81	3,97	–	–	–	4,13	–	1,93	2,55	2,22	–	79,29	–	–
	Itaipava Pilsen	1,70	2,46	–	6,17	–	–	4,16	4,71	1,42	2,23	1,84	2,26	57,50	11,53	–
	Itaipava Malzbier, Premium, Zero Álcool e Fest	2,43	2,53	5,40	–	–	–	5,38	–	2,17	2,85	2,25	–	79,29	–	21,09
	Itaipava Light	2,32	–	–	–	–	–	–	–	–	–	1,85	–	–	–	–
	Lokal Pilsen	–	3,11	–	–	–	–	3,93	–	–	–	1,91	–	–	–	–
	Petra Pilsen	–	2,25	–	6,18	–	–	4,33	4,71	1,46	–	1,86	–	–	–	–
	Petra Premium Escura	–	2,62	4,25	–	–	–	–	–	–	–	2,98	–	–	–	21,11
	Petra Premium Stark Bier	–	2,48	11,00	–	–	–	–	–	–	–	–	–	–	–	39,07
	Petra Aurum, Schmarzbier, Weiss Bier, Bock e Schwarz	–	–	17,29	–	–	–	–	–	–	–	–	–	79,30	–	40,30
	Weltenburger – Todos Tipos	–	–	17,36	–	–	–	–	–	–	–	–	9,09	74,10	–	40,30
	Artis Pilsen	–	–	12,17	–	–	–	–	–	–	–	–	–	–	–	–
	Colônia Donna’s Beer	–	3,12	–	–	–	–	–	–	–	–	1,85	–	–	–	–
	Colônia Extra e Sem Álcool	–	2,71	–	–	–	–	3,12	–	–	–	2,05	–	–	–	–
	Colônia Low Carb	–	–	–	–	–	–	2,75	–	–	–	1,67	–	–	–	–
82206004 – INAB INDUSTRIA NACIONAL DE BEBIDAS LTDA	Colônia Malzbier	–	2,81	–	–	–	–	3,08	–	–	–	1,96	–	–	–	–
	Colônia Negra	–	–	–	–	–	–	–	–	–	–	–	3,50	–	–	–
	Colônia Pilsen	–	2,57	–	5,74	–	–	2,58	3,22	1,24	–	1,42	1,99	–	10,35	–
	Stell	–	–	–	5,15	–	–	2,75	2,70	1,24	–	1,67	1,99	–	–	–
	Dankel Pilsen	–	–	–	–	–	–	2,58	–	–	–	1,42	–	–	–	–
44367522 – CERVEJARIA MALTA	Malta Malzbier e Golden	–	2,81	–	–	–	–	4,13	–	1,99	–	2,22	3,31	–	–	–
	Malta Pilsen	–	2,44	–	–	–	–	2,92	–	1,57	–	1,67	2,28	–	10,35	–
	Dunkel	–	–	–	–	–	–	–	–	–	–	–	2,29	–	–	–
	Conti Bier Pilsen	1,90	–	–	5,74	–	1,46	3,26	3,20	1,49	–	1,57	1,99	–	10,35	–
	Conti Malzbier e Premium	2,26	–	4,68	–	–	1,68	4,13	–	–	–	2,22	–	–	–	–
46842894 – CASA DI CONTI LTDA	Samba Pilsen	1,76	–	–	5,15	–	1,33	2,75	2,68	1,47	–	1,67	1,95	–	–	–
	1.500 Puro Malte	2,11	–	3,92	5,15	–	1,57	3,67	3,85	–	–	2,28	–	–	–	–
	Zero Grau	1,88	–	4,17	5,15	–	1,35	2,94	2,68	1,35	–	1,46	1,95	–	–	–
78328051 – CERVEJARIA KILSEN LTDA	Kilsen Malzbier	–	2,96	–	–	–	–	4,13	–	–	–	2,15	–	–	–	–
	Kilsen Pilsen	–	2,57	–	5,17	–	–	3,26	–	–	–	1,76	–	–	12,52	–
	Kilsen Extra	–	3,13	–	–	–	–	3,89	–	–	–	–	–	–	–	–
	Plier Sem Álcool	–	2,57	–	–	–	–	4,33	–	–	–	1,91	–	–	–	–
	Plier Malzbier – S/Alcool Malz.e Selki Malzbier	–	3,61	–	–	–	–	4,13	–	–	–	2,02	–	–	–	–
	Kilsen Chopp	–	2,96	–	–	–	–	3,59	–	–	–	–	–	–	–	–
	Selki Pilsen	–	2,57	–	–	–	–	3,26	–	–	–	1,76	–	–	12,56	–
	Steinecker Premium Pilsen	–	3,13	4,59	5,40	–	–	3,56	3,92	–	–	1,76	–	–	–	–
	Steinecker Bock	–	3,31	4,77	–	–	–	3,93	–	–	–	–	–	–	–	–
	Bossa Nova Pilsen	–	–	–	–	–	–	2,75	–	–	–	–	–	–	–	–
	D’Fonte Bier Pilsen	–	–	–	–	–	–	2,75	–	–	–	–	–	–	–	–
	Spoller Malzbier	2,07	–	5,24	–	–	–	3,49	–	–	–	2,22	–	–	–	–
03485089 – INBEB – INDUSTRIAL NORTE PARANAENSE DE BEBIDAS LTDA	Spoller Pilsen	1,86	2,44	4,82	–	–	–	2,75	2,68	1,47	–	1,67	1,97	–	10,32	–
	Spoller Puro Malte e Sem Álcool	2,07	–	5,24	–	–	–	3,49	–	–	–	1,67	–	–	–	–
	Colina Bier Pilsen	–	–	–	–	–	–	2,75	2,68	1,47	–	1,67	1,97	–	–	–
	Colina Bier Malzbier	–	–	–	–	–	–	3,49	–	–	–	2,22	–	–	–	–
	Chopp Colina Bier	–	–	–	–	–	–	–	–	–	–	–	–	–	10,33	–
00204820 – ALLSTON BREW DO BRASIL-IND. E COM. BEB	Zanni Malzbier	–	2,81	–	–	–	–	3,34	–	–	–	2,22	–	–	–	–
	Zanni Pilsen	–	2,44	–	–	–	–	2,75	–	–	–	1,67	1,97	–	–	–
	Guaratuba	–	–	–	–	–	–	2,75	–	–	–	–	–	–	9,43	–
	33 Export e Eindhoven	–	–	10,13	–	–	–	–	–	–	–	–	–	–	–	–
	Hoffman Pilsen	–	3,20	–	8,37	–	–	4,46	–	–	–	–	–	–	–	–
	Linda Morena	–	–	8,42	–	–	–	–	–	–	–	–	–	–	–	–
	Steinbeck Pilsen	–	3,44	–	–	–	–	–	–	–	–	–	–	–	–	–
	Frogs Pale Ale	–	3,44	–	–	–	–	–	–	–	–	–	–	–	–	–
	Copernicus	–	3,44	–	–	–	–	–	–	–	–	–	–	–	–	–
47765888 – VENCETEX BEB.	Gunter	–	–	–	–	–	–	2,75	–	–	–	–	–	–	–	–
56036312 – CERVEJARIA KRILL	Pils	–	–	–	–	–	–	2,75	–	1,47	–	1,67	–	–	9,45	–
	Krill, A Outra e Ecobier	–	2,44	4,17	–	–	–	2,75	–	1,47	–	1,67	–	–	9,88	–
	Chopp “A Outra”	–	–	3,92	–	–	–	3,08	–	–	–	–	–	–	–	–
	Krill, A Outra e Pils Malzbier	–	2,81	–	–	–	–	3,39	–	–	–	2,22	–	–	–	–
	Fabro Pilsen	–	–	–	–	–	–	2,92	–	–	–	1,67	–	–	9,43	–
	Fabro Malzbier	–	–	–	–	–	–	3,14	–	–	–	1,99	–	–	–	–
	Ecobier Malzbier	–	–	–	–	–	–	–	–	–	–	2,20	–	–	–	–
56199714 – CONVENÇÃO SP	Guitt’s Pilsen	–	3,09	–	–	–	–	3,26	–	–	–	1,76	–	–	–	–
45426798 – CIA NACIONAL DE BEBIDAS NOBRES	Belco Pilsen e Tauber	2,04	2,57	–	–	7,27	–	2,75	–	–	–	1,67	–	–	–	–
	Belco Malzbier, Belco Sem Álcool e Mãe Preta	–	–	–	–	–	–	3,38	–	–	–	2,22	–	–	–	–
	Bebida Mista Chopp Claro e Escuro Belco e Bebida Alcoólica Mista Clara e Escura Kalena	2,07	2,26	4,40	5,56	–	–	–	–	–	–	1,67	1,97	–	–	–
	Cerveja Brunnen	2,04	–	–	–	–	–	3,08	–	–	–	–	–	–	–	–
	Cerveja Capivaryana	2,19	–	4,40	–	–	–	–	–	–	–	–	–	–	–	–
	Chopp Kalena	2,04	–	4,40	5,73	–	–	3,08	–	–	–	1,67	–	–	–	–
	Liverpool Pilsen	–	–	4,04	–	–	–	–	–	–	–	1,67	1,97	–	–	–
	Liverpool Puro Malte	–	–	4,40	–	–	–	–	–	–	–	–	2,09	–	–	–
	Olinda Pilsen	1,32	1,53	–	–	4,24	–	–	–	–	–	–	–	–	–	–
01205167 – MEGA REPRES. LT	Bierland	–	–	12,25	–	–	–	–	–	–	–	–	–	–	13,62	–
01205167 – MEGA REPRES. LT	Bierland Strong Golden Ale	–	–	–	39,80	–	–	–	–	–	–	–	–	–	–	–

ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJAS
VIGÊNCIA: 01.01.2014 A 31.03.2014

CNPJ Base e Nome do Fabricante/Importador	MARCAS	CERVEJAS EM EMBALAGENS DE:													CHOPP	K it – Garrafas e Copos
		GARRAFA DE VIDRO OU PET DESCARTÁVEL					GARRAFA DE VIDRO RETORNÁVEL			ALUMÍNIO OU LATA DESCARTÁVEL					CHOPP
		Até 330 ml	De 331ml a 450 ml	De 451ml a 650 ml	De 651ml a 1000 ml	Acima de 1000 ml	Até 360ml	De 361ml a 660ml	Acima 660ml	Até 300 ml	De 301ml a 349 ml	De 350 ml a 450 ml	Acima 450 ml	B a rril K E G – A té 5 L	Litro
04754336 – DE PORTO BEBIDAS	Schmitt Barley Wine Magnun	–	9,40	–	39,06	–	–	–	–	–	–	–	–	–	–	–
04754336 – DE PORTO BEBIDAS	Demais Marcas e Tipos	–	9,40	–	14,3 1	–	–	–	–	–	–	–	–	–	–	–
12253239 – GUSSO & ANDRADE	Asgard	–	–	–	–	–	–	–	–	–	–	–	–	–	9,92	–
79158978 – BAVARIUM PARK	Bavarium	–	–	–	–	–	–	–	–	–	–	–	–	–	9,92	–
	Bier Hoff Premium Pilsen	–	6,00	10,89	–	–	–	–	–	–	–	–	–	–	–	–
	Bier Hoff IPA	–	–	14,18	–	–	–	–	–	–	–	–	–	–	–	–
	Bier Hoff Red Ale	–	–	14,18	–	–	–	–	–	–	–	–	–	–	–	–
07652402 – CERVEJARIA CNS	Bier Hoff Witbier	–	–	–	34,79	–	–	–	–	–	–	–	–	–	–	–
	Bier Hoff Demais tipos	–	6,74	12,34	–	–	–	–	–	–	–	–	–	–	9,43	–
	Kit 2 cervejas Bier Hoff 600 ml + copo	–	–	–	–	–	–	–	–	–	–	–	–	–	–	38,40
	Kit 4 cervejas Bier Hoff 600 ml + copo	–	–	–	–	–	–	–	–	–	–	–	–	–	–	44,77
96366174 – IND.GERMANIA	Germânia	–	4,19	6,51	–	–	–	4,18	–	–	–	–	–	–	9,92	–
	GaudenBier Pilsen e Lager	–	4,76	8,78	–	–	–	4,13	–	–	–	–	–	–	9,92	–
	GaudenBier Demais Tipos	–	6,18	9,63	–	–	–	–	–	–	–	–	–	–	–	–
	The Beers Todos Tipos	–	8,94	–	–	–	–	–	–	–	–	–	–	–	9,48	–
	Pagan Todos Tipos	–	8,94	–	–	–	–	–	–	–	–	–	–	–	9,48	–
	GaudenBier Kit Misto 355ml	–	–	–	–	–	–	–	–	–	–	–	–	–	–	19,71
	GaudenBier Kit Misto 4x600ml	–	–	–	–	–	–	–	–	–	–	–	–	–	–	32,59
08287979 – CERV. CURITIBA	GaudenBier Kit 600ml + copo	–	–	–	–	–	–	–	–	–	–	–	–	–	–	32,07
	Madalosso Pilsen	–	–	8,77	–	–	–	–	–	–	–	–	–	–	–	–
	Madalosso Weizen	–	–	9,63	–	–	–	2,91	–	–	–	1,67	–	–	–	–
	Morada Todos Tipos	–	8,94	–	–	–	–	–	–	–	–	–	–	–	9,92	–
	Dum Todos os Tipos	–	6,68	–	–	–	–	–	–	–	–	–	–	–	9,43	–
	F#% &ing Beer Todos os Tipos	–	8,42	–	–	–	–	–	–	–	–	–	–	–	9,48	–
71947592 – CERV. ASHBY	Ashby Tipo Pilsen e Porter	–	–	–	–	–	–	–	–	–	–	–	–	–	9,92	–
62068972-TROPICAL JUICE	Wals Pilsen	–	9,32	8,83	–	–	–	–	–	–	–	–	–	–	10,61	–
62068972-TROPICAL JUICE	Wals Demais Tipos	–	13,98	10,30	44,12	–	–	–	–	–	–	–	–	–	12,12	–
11654122 – PREMIUM IND. COM. LT	Bella e Fass	–	–	–	–	–	–	2,75	–	–	–	1,67	–	–	–	–
	Bauhaus Cobre	–	4,91	10,56	–	–	–	–	–	–	–	–	3,79	–	–	–
	Bauhaus Trig’Or	–	–	12,33	–	–	–	–	–	–	–	–	–	–	–	–
	Santa Fé	–	4,47	9,52	–	–	–	–	–	–	–	–	3,34	–	–	–
	Therezópolis Gold	–	4,24	7,05	11,72	–	–	–	–	–	–	–	–	–	–	20,58
	Therezópolis Eben holz	–	–	8,03	–	–	–	–	–	–	–	–	–	–	–	–
	Sankt Gallen	–	–	9,38	11,72	–	–	–	–	–	–	–	–	–	–	–
	Therezópolis Rubini	–	–	7,81	–	–	–	–	–	–	–	–	–	–	–	–
29588019 – ARBOR BRASIL LTDA	Sulamericana	–	–	6,77	8,04	–	–	–	–	2,54	–	–	–	–	–	–
	Sankt Gallen Stout Porter	–	–	–	12,81	–	–	–	–	–	–	–	–	–	–	–
	Sankt Gallen Red Ale	–	–	–	13,39	–	–	–	–	–	–	–	–	–	–	–
	Kit Gift Box Trio Degustação	–	–	–	–	–	–	–	–	–	–	–	–	–	–	20,31
	Kit Gift Box Therezópolis Ebenholz	–	–	–	–	–	–	–	–	–	–	–	–	–	–	18,35
	Kit Gift Box Therezópolis Rubini	–	–	–	–	–	–	–	–	–	–	–	–	–	–	18,35
07776830 – CERV. JOINVILLE	Opa Bier	–	4,89	7,06	–	–	–	–	–	–	–	–	–	–	9,92	25,89
	Opa Bier Old Ale	–	–	8,87	–	–	–	–	–	–	–	–	–	–	–	–
	Divina Pilsen	–	–	10,03	–	–	–	–	–	–	–	–	–	–	–	–
	Divina Trigo	–	–	10,37	–	–	–	–	–	–	–	–	–	–	–	–
	Belgian Strong Golden Ale	–	–	9,95	–	–	–	–	–	–	–	–	–	–	–	–
	Weihnachts	–	–	–	–	–	–	–	–	–	–	–	–	–	–	39,14
	Balsa Pale Ale	–	4,90	–	–	–	–	3,46	–	–	–	–	–	–	–	–
	Balsa Pilsen	–	4,90	–	–	–	–	2,92	–	–	–	–	–	–	–	–
	Balsa Weizen	–	4,90	–	–	–	–	–	–	–	–	–	–	–	–	–
	Merecida Pilsen	–	–	4,19	–	–	–	–	–	–	–	–	–	–	–	–
	Haus Dreizehn Todos os Tipos	–	–	7,06	–	–	–	–	–	–	–	–	–	–	–	–
	Bock Opa Bier	–	–	8,87	–	–	–	–	–	–	–	–	–	–	–	–
10411988 – CERV. KLEIN LT	Klein – Todos os Tipos	–	–	10,13	–	–	–	–	–	–	–	–	–	–	9,88	–
04984085 – CERPA CERVEJARIA PARAENSE S/A IMPORTADORES E ELEITOS COMO SUJEITOS PASSIVOS POR SUBST. TRIBUT.	Cerpa Export	–	3,50	–	–	–	2,56	–	–	–	–	–	–	–	–	–
	Cerpa Gold	–	3,26	–	5,59	–	–	3,26	–	–	–	1,99	–	–	–	–
	Cerpa Draft	–	3,15	–	5,49	–	–	2,75	–	–	–	1,91	–	–	–	–
	8.6	–	–	20,14	–	–	–	–	–	–	–	–	–	–	–	–
	HB	–	–	–	–	–	–	–	–	–	–	–	–	–	41,98	–
	Hollandia	16,93	–	–	–	–	–	–	–	–	–	–	–	–	–	–
	Erdinger	13,77	–	18,17	–	–	–	–	–	–	–	–	–	–	40,57	74,83
	Isenbeck	–	8,00	–	–	17,83	–	2,92	–	–	–	1,67	–	–	–	–
	La Trape, Unibroue e Urthel	–	–	84,29	70,17	–	–	–	–	–	–	2,20	–	–	–	159,06
	Tilburg	28,22	–	–	–	–	–	–	–	–	–	–	–	–	–	–
	Warsteiner	–	10,35	–	23,12	158,40	–	–	–	–	–	–	–	–	–	–
	WS	–	–	–	–	–	–	2,92	–	–	–	–	–	–	28,77	–
46923090 – WORLDBEV IND.	Lecker, Prosit, Nebraska e Piva – Tipo Pilsen	–	–	–	–	–	–	2,75	–	–	–	1,67	–	–	–	–
46923090 – WORLDBEV IND.	Lecker Malzbier	–	–	–	–	–	–	3,4 9	–	–	–	2,2 2	–	–	–	–
05825945 – CERV. BIERBAUM	Bierbaum Weiss Helles	–	–	12,20	–	–	–	–	–	–	–	–	–	–	–	–
	Bierbaum – Demais Tipos	–	–	10,31	–	–	–	–	–	–	–	–	–	–	9,89	–
	Bierbaum – kit 5 garrafas 600ml	–	–	–	–	–	–	–	–	–	–	–	–	–	–	52,33
	Bierbaum Wiss – kit garrafa 600ml/copo	–	–	–	–	–	–	–	–	–	–	–	–	–	–	38,06
	Bierbaum – kit garrafa 600ml/copo	–	–	–	–	–	–	–	–	–	–	–	–	–	–	28,55
	Bierbaum Weizenbock	–	–	12,81	–	–	–	–	–	–	–	–	–	–	–	39,06
	Bierbaum Vienna	–	–	10,33	–	–	–	–	–	–	–	–	–	–	–	28,55
	Fruit Beer Abacaxi	–	6,54	–	–	–	–	–	–	–	–	–	–	–	–	–
04635112 – CERV. PALAZZO	Palazzo	–	–	–	–	–	–	–	–	–	–	–	–	–	9,89	–
12226693 – WAY BEER IND. COM. LT	Way Lager	6,66	–	–	–	–	–	–	–	–	–	–	–	–	–	–
	Way Irish Red Ale	7,93	–	–	14,14	–	–	–	–	–	–	–	–	–	–	–
	Way American Pale Ale	8,48	–	–	14,14	–	–	–	–	–	–	–	–	–	–	–
	Way Cream Porter	7,93	–	–	–	–	–	–	–	–	–	–	–	–	–	–
	Way 8S	15,85	–	–	–	–	–	–	–	–	–	–	–	–	–	–
	Way Outras Garrafas	12,68	–	–	–	–	–	–	–	–	–	–	–	–	–	–
	Diabó lica	11,10	–	–	–	–	–	–	–	–	–	–	–	–	–	–
	Way – Todos os Tipos	–	–	–	–	–	–	–	–	–	–	–	–	–	13,65	28,20
	Belgian India Pale Ale	11,37	–	–	–	–	–	–	–	–	–	–	–	–	–	–
	Double American Pale Ale	14,85	–	–	–	–	–	–	–	–	–	–	–	–	–	–

ANEXO I
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJAS
VIGÊNCIA: 01.01.2014 A 31.03.2014

CNPJ Base e Nome do Fabricante/Importador	MARCAS	CERVEJAS EM EMBALAGENS DE:													CHOPP	Kit – Garrafas e Copo s
		GARRAFA DE VIDRO OU PET DESCARTÁVEL					GARRAFA DE VIDRO RETORNÁVEL			ALUMÍNIO OU LATA DESCARTÁVEL					CHOPP
		Até 330 ml	De 331 ml a	De 451 ml a	De 651 ml a	Acima d e	Até 360 ml	De 361 ml a	Acima 660 ml	Até 300 ml	De 301 ml a	De 350 ml a	Acima 450 ml	Barril KEG –	Litro
09500259 – IND. BEB. KREMER	Kremer	–	–	–	–	–	–	–	–	–	–	–	–	–	10,35	–
08875424 – CERVEJARIA SANTA CATARINA LTDA	Saint Bier Pilsen	–	3,97	8,08	11,10	–	–	5,54	7,40	–	–	–	–	–	9,69	–
	Saint Bier Pilsen – Chopp	–	–	–	10,31	–	–	–	–	–	–	–	–	–	–	–
	Saint Bier Demais Tipos	4,13	5,55	9,55	11,89	–	–	8,19	9,44	–	–	–	–	–	9,85	45,48
	Saint Bier Demais Tipos – Chopp	–	–	–	10,61	–	–	–	–	–	–	–	–	–	–	–
	Coruja Strix/Alba	–	–	9,25	8,67	–	–	4,73	5,99	–	–	–	–	–	10,08	34,00
	Coruja Otus/lager	–	–	10,31	–	–	–	9,28	–	–	–	–	–	–	10,08	35,41
	Coruja Viva/Extra Viva	–	–	–	–	–	–	–	14,38	–	–	–	–	–	10,08	–
	Coruja Demais Tipos	6,82	–	12,16	–	–	–	10,39	–	–	–	–	–	–	10,08	36,76
	Slimbier Todos os Tipos	–	4,01	–	–	–	–	–	–	–	–	–	–	–	–	–
	Anner Todos os Tipos	–	–	7,79	–	–	–	–	–	–	–	–	–	–	–	–
	Bodebrown Perigosa	6,34	–	–	–	47,30	–	–	–	–	–	–	–	–	–	–
11646758 – CERVEJARIA BODEBROWN LTDA	Bodebrown Hop-Weiss	–	–	7,70	–	–	–	–	–	–	–	–	–	–	–	–
	Bodebrown Wee Heavy	5,51	–	7,70	–	47,30	–	–	–	–	–	–	–	–	–	–
	Bodebrown todos os tipos	6,34	–	7,70	–	–	–	–	–	–	–	–	–	–	12,68	–
05256017 – IRMÃOS DONAUER	Chopp Pilsen	–	–	–	–	–	–	3,34	4,24	–	–	–	–	–	9,43	–
09325874 – CIA BRAS. BEB. PREMIUM	Proibida	–	2,70	–	–	–	1,43	2,98	3,49	1,47	–	1,87	1,91	–	–	–
13498794 – BEER LEGENDS LTDA	Bruge Straffe	17,43	–	–	–	–	–	–	–	–	–	–	–	–	–	–
	Chimay Duvel e Maredsou s Duvel	20,47	–	–	42,69	–	–	–	–	–	–	–	–	–	–	–
	Timmermans	21,98	–	–	–	–	–	–	–	–	–	–	–	–	–	–
	Jever	9,85	–	–	–	–	–	–	–	–	–	–	–	–	–	–
	Maisels Lobkowics	–	–	14,72	–	–	–	–	–	–	–	–	–	–	–	–
	Hook Norton	–	–	21,35	–	–	–	–	–	–	–	–	–	–	–	–
13492669 – ESTRELLA DE GALÍCIA	Estrella Galicia	5,29	–	–	–	–	–	–	–	2,44	4,68	–	–	–	–	46,45
IMP. COM. LTDA	1906 Reserva Especial	5,75	–	–	–	–	–	–	–	–	5,13	–	–	–	–	53,42
03320529 – CRUZ DE MALTA CERVEJAS ESPECIAIS LTDA	Stolz Belgium Dubbel	–	–	–	–	–	6,77	–	–	–	–	–	–	–	–	–
03320529 – CRUZ DE MALTA CERVEJAS ESPECIAIS LTDA	Stolz Belgium Specialty Ale – Cofee	–	–	–	–	–	6,77	–	–	–	–	–	–	–	–	–
13955660 – QUEEN’S CERVEJARIA ARTESANAL LTDA	Queen’s Pilsen	–	–	–	–	–	–	–	–	–	–	–	–	–	9,42	–
10562397 – WENSKY BEER LTDA AK IND. BEBIDAS LTDA	Queen’s Outros Tipos	–	–	–	–	–	–	–	–	–	–	–	–	–	11,82	–
	Wensky Old Ale	–	–	17,40	–	–	–	–	–	–	–	–	–	–	11,20	–
	Wensky Demais Tipos	–	–	9,79	–	–	–	–	–	–	–	–	–	–	10,62	30,24
	Curupira, Saci e Lobisomen Bull Beer	–	–	9,79	–	–	–	–	–	–	–	–	–	–	11,20	–
	Drewna Piwa	–	–	17,3 9	–	–	–	–	–	–	–	–	–	–	11,20	38,07
	Chopp Schafbier Pilsen	–	–	–	–	–	–	–	–	–	–	–	–	–	10,32	–
02431423 – SCHRADER, INÁCIO E CIA. LTDA	Providência Pilsen	–	4,43	5,98	7,84	–	–	–	–	–	–	–	–	–	9,43	–
	Kit Providência Demais Tipos – 4 Gar	–	–	28,29	–	–	–	–	–	–	–	–	–	–	–	–
	Providência Demais Tipos	–	5,15	6,85	10,08	–	–	–	–	–	–	–	–	–	9,95	33,61
05930853 – FÁBRICA 1 – MICROCERV. GASTRONÔMICA LTDA	Chopp Fábrica 1 Todos os Tipos	–	–	–	–	–	–	–	–	–	–	–	–	–	9,43	–
01366303 – BEERTECH BEB. LTDA	Colorado Cauim	8,12	–	14,86	–	–	–	–	–	–	–	–	–	–	9,44	–
01366303 – BEERTECH BEB. LTDA	Colorado Demais Tipos	9,28	–	17,83	–	–	–	–	–	–	–	–	–	–	9,44	–
04175027 – GLOBALPREV BEBIDAS E	Miller	–	4,64	–	–	–	–	–	–	–	–	4,23	–	–	–	–
ALIMENTOS S/A	Carlsberg	2,75	–	–	–	–	–	–	–	–	–	–	–	–	–	–
07301954 – BAMBERG IND. COM. BEBIDAS	Bamberg Pilsen	–	10,14	14,14	–	–	–	–	–	–	–	–	–	–	–	–
07301954 – BAMBERG IND. COM. BEBIDAS	Bamberg Demais Tipos	–	11,45	15,23	–	–	–	–	–	–	–	–	–	–	–	–
13444270 – CERVEJARIA INSANA	Insana Pilsen	–	–	6,53	–	–	–	–	–	–	–	–	–	–	9,43	–
LTDA	Insana Demais Tipos	–	–	7,6 2	–	–	–	–	–	–	–	–	–	–	11,32	–
03246312 – NATIQUE S/A	Birra Leggenda	–	–	9,68	–	–	–	–	–	–	–	–	–	–	–	–
	Provincia Pilsen	–	–	4,83	6,71	–	–	–	–	1,47	–	1,89	2,16	–	–	–
	Provincia Sem Álcool	–	–	4,83	–	–	–	–	–	–	–	2,41	–	–	–	–
05766005 – CERVEJARIA	Provincia Red	–	–	6,49	–	–	–	–	–	–	–	4,21	–	–	–	–
	Provincia Weiss	–	–	6,49	–	–	–	–	–	–	–	4,21	–	–	–	–
	Provincia Dunkel	–	–	6,49	–	–	–	–	–	–	–	4,21	–	–	–	–
17058987 – CERVEJARIA SCHULTZ LTDA	Schultz Todos os Tipos	–	–	6,72	–	–	–	–	–	–	–	–	–	–	9,43	–
17058987 – CERVEJARIA SCHULTZ LTDA	Kunstmann Todos os Tipos	9,80	–	–	–	–	–	–	–	–	–	–	–	–	–	–
06136910 – OBRA PRIMA IMP. EXP.	Kunstmann Gran Torobayo	–	–	20,56	–	–	–	–	–	–	–	–	–	–	–	–
06136910 – OBRA PRIMA IMP. EXP.	Kunstmann Torobayo	–	–	–	–	–	–	–	–	–	–	–	–	94,50	–	–
10653462 – CERVEJARIA LANDBIER LTDA	1906 Reserva Especial	–	–	9,78	–	–	–	–	–	–	–	–	–	–	13,70	–
10653462 – CERVEJARIA LANDBIER LTDA	Stolz Belgium Dubbel	–	–	10,88	–	–	–	–	–	–	–	–	–	–	15,13	–
79704961 – IND. COM. BEBIDAS GAROTO LTDA	Stolz Belgium Specialty Ale – Cofee	–	–	–	–	–	–	–	–	–	–	–	1,99	–	–	–
124239776 – IND. BRAS. CERVEJ AS ESPECIAIS COM. IMP. EXP. LTDA	Queen’s Pilsen	–	–	8,70	–	–	–	–	–	–	–	–	–	–	–	–
	Queen’s Outros Tipos	–	–	8,70	–	–	–	–	–	–	–	–	–	–	–	–
	Wensky Old Ale	–	–	10,88	–	–	–	–	–	–	–	–	–	–	–	–
	Wensky Demais Tipos	–	–	10,88	–	–	–	–	–	–	–	–	–	–	–	–
	Curupira, Saci e Lobisomen Bull Beer	–	–	9,19	–	–	–	–	–	–	–	–	–	–	–	–
01756629 – KRUG BIER INDÚSTRIA	Austria Export	–	5,49	–	–	–	–	–	–	–	–	–	–	–	–	–
01756629 – KRUG BIER INDÚSTRIA	Austria Demais Tipos	–	–	10,66	–	–	–	–	–	–	–	–	–	–	–	–
01307936 – NEWAGE IND. BEB. LT	Germânia 55	–	–	–	–	–	–	–	–	–	–	–	5,00	–	–	–
DEMAIS MARCAS DE FABRICAÇÃO	Tipo Pilsen	14,27	17,44	22,21	104,67	178,42	11,00	14,25	15,98	5,37	7,68	7,99	9,47	132,97	22,21	–
NACIONAL	Demais Tipos	22,21	26,96	31,72	131,63	223,02	14,14	17,41	20,34	8,06	10,77	10,65	12,17	162,52	26,96	–

Notas:

1 – Valores expressos em Reais por unidade.

2 – os valores informados em “DEMAIS MARCAS DE FABRICAÇÃO NACIONAL – Tipo Pilsen” deverão ser utilizados para as marcas de cervejas pilsen não especificadas ou sem valor correspondente, exceto importadas.

3 – os valores informados em “DEMAIS MARCAS DE FABRICAÇÃO NACIONAL – Demais Tipos” deverão ser utilizados para as marcas de cervejas premium, malzebier, extra, light, sem álcool, munich, summer, bock, não especificadas ou sem valor correspondente, exceto importadas.

4 – O sujeito passivo por substituição deverá observar os valores indicados para as marcas comercializadas, independente do CNPJ básico e do Nome do Fabricante. 5 – Observar o contido no Regime Especial n. 4777/2012 da Coordenação da Receita do Estado, celebrado nos termos de Protocolo de Investimentos.

ANEXO II
TABELA 1
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA REFRIGERANTES
VIGÊNCIA 01.01.2014 A 31.03.2014

REFRIGERANTES		EMBALAGENS RETORNÁVEIS					EMBALAGENS DESCARTÁVEIS
CNPJ Básico e NOME DO FABRICANTE	MARCAS E SABORES	EMBALAGENS RETORNÁVEIS					VIDRO e PET								LATA
CNPJ Básico e NOME DO FABRICANTE	MARCAS E SABORES	A t é 260 ml	De 261 a 599 ml	De 600 a 999 ml	Acima de 999 ml	Xarope post – mix	A t é 260 ml	De 261 a 400 ml	De 401 a 660 ml	De 661 a 1.200 ml	De 1.201 a 1.750 ml	De 1 .751 a 2 .250 ml	De 2 .251 a 2 .750 ml	Acima d e 2 .750 ml	A t é 399 ml	Acima d e 399 ml
02808708 – AMBEV	PEPSI COLA e TWIST	–	2,67	–	–	34,92	1,08	–	3,05	3,28	3,22	3,98	3,92	4,52	1,97	2,25
	H2OH! – GUARAH	–	–	–	–	–	–	–	2,75	–	3,80	–	–	–	–	–
	TÔNICA ANTÁRTICA	–	2,53	–	–	–	–	–	–	–	–	–	–	–	2,19	–
	DEMAIS MARCAS E SABORES	–	2,39	–	1,68	34,92	1,10	–	3,03	3,28	3,21	3,89	4,02	4,65	1,96	–
00904448 – SPAIPA S/A	COCA COLA e ZERO VIDRO	1,22	2,08	1,72	2,12	34,92	2,36	–	–	–	–	–	–	–	–	–
	COCA COLA e ZERO PET e LATA	–	–	–	2,13	–	1,51	2,70	3,03	2,95	3,00	4,58	4,70	5,31	2,05	2,16
	AQUARIUS FRESH	–	–	–	–	–	–	–	2,45	–	3,12	–	–	–	–	–
	SCHWEPPES	–	–	–	–	–	–	–	–	–	3,77	–	–	–	2,20	–
	DEMAIS MARCAS E SABORES VIDRO	1,03	2,20	2,06	2,07	34,92	–	–	–	–	–	–	–	–	–	–
	DEMAIS MARCAS e SABORES PET e LATA	–	–	–	–	–	2,97	–	2,91	3,10	3,39	3,85	4,06	4,09	1,91	–
	TÔNICA SCHIN	–	–	–	–	–	–	–	–	–	–	–	–	–	1,86	–
50221019 – BRASIL KIRIN IND. BEB. S/A	TODAS AS MARCAS E SABORES	–	–	1,85	–	–	1,21	2,45	2,48	2,24	–	2,84	–	–	1,57	–
50221019 – BRASIL KIRIN IND. BEB. S/A	FIBZ SABORES	–	–	–	–	–	–	–	2,02	–	–	–	–	–	1,90	–
76490572 – HUGO CINI S/A	CRISTAL CINI LIMÃO	–	–	–	–	–	–	–	2,27	–	–	–	–	–	–	–
	DEMAIS MARCAS E SABORES	–	–	1,00	–	–	–	1,27	2,05	–	2,22	2,90	–	–	–	–
	CINI PREMIUM SABORES	–	–	–	–	–	–	–	–	–	2,79	–	–	–	–	–
00204820 – ALLSTON BREW	GUARATUBA	–	–	0,96	–	–	–	–	1,90	–	–	2,64	–	–	1,48	–
80227374 – A R ULIANA & CIA	ULIANA	–	–	0,94	–	–	–	–	–	–	–	2,42	–	–	–	–
75566612 – BEB RIO BRANCO LT	RIO BRANCO	0,74	0,92	0,94	–	–	–	–	1,90	–	–	2,78	–	–	–	–
55325989 – IN.COM.BEB.FUNADA	FUNADA	0,71	–	0,99	–	–	1,06	1,74	1,49	–	2,27	2,81	–	–	1,44	–
07417802 – CLARO IND COM BEB	FABIANE	0,82	–	0,90	–	–	1,05	–	1,90	2,14	–	2,45	–	–	–	–
03814665 – CO-IND COM BEBIDAS	NATIVA	–	–	0,90	–	–	–	–	–	–	–	2,70	–	–	–	–
04078533 – IND ALIM NEON LT	NEON	–	–	0,94	–	–	–	–	–	–	–	2,56	–	–	–	–
75119594 – IND COM BEBS VALLE	PARANAENSE	0,72	–	0,90	–	–	–	1,77	1,42	–	–	2,70	–	–	–	–
	GAROTO	0,68	1,18	0,96	–	–	1,13	–	1,68	–	–	2,81	–	–	–	–
	TONY	–	–	–	–	–	–	–	–	–	–	2,70	–	–	–	–
79704961 – IND COM BEB GAROTO LT	BLACK COLA	–	–	–	–	–	–	–	1,90	–	–	2,70	–	–	–	–
	SNOW	–	–	–	–	–	–	–	1,90	–	–	–	–	–	–	–
	KALENA BLACK COLA	–	–	–	–	–	–	–	–	–	–	–	–	–	1,44	–
80002884 – IRMAOS PAGANI LT	GOLD SCRIN	0,70	0,87	0,99	–	–	–	1,34	–	2,22	–	2,96	–	–	–	–
02546391 – NAIPI IND COM BEB.	NAIPY	–	–	–	–	–	–	–	–	–	–	2,70	–	–	–	–
01307936 – NEWAGE IND. BEBIDAS LTD	TÔNICA, CLUB SODA e CITRUS	–	–	–	–	–	–	2,37	–	3,15	3,75	–	–	–	1,44	1,97
	COLA CAFÉ e XAMEGO	–	–	–	–	–	1,52	1,74	–	–	2,22	2,93	–	3,49	1,44	1,60
	CRUZEIRO	–	–	–	–	–	–	1,90	2,56	–	–	2,70	–	–	–	–
	GALEGUINHA	–	–	–	–	–	–	1,89	2,56	–	–	2,70	–	–	–	–
	XAMEGUINHO	–	–	–	–	–	1,53	–	–	–	–	–	–	–	–	–
07181572 – PINHEIRAL IND BEB	XERETA e H2X	–	–	0,90	–	–	–	–	1,90	–	1,92	2,70	–	–	–	–
02789326 – REFRIG LIGIANE LT	LIGIANE	0,71	1,17	0,90	–	–	–	–	–	–	–	2,70	–	–	–	–
02789326 – REFRIG LIGIANE LT	JULLY	–	–	–	–	–	–	–	–	–	–	2,70	–	–	–	–
03923876 – WEST PR IND BEB	TYSS	–	–	–	–	–	–	–	1,42	–	–	2,54	–	–	–	–
03923876 – WEST PR IND BEB	FRYSS	–	–	–	–	–	–	–	–	–	–	2,35	–	–	–	–
47765888 – VENCETEX BEBIDAS	VENCETEX	0,81	1,01	0,90	–	–	–	1,74	2,14	–	–	2,70	–	–	–	–
47765888 – VENCETEX BEBIDAS	MINALBA	1,04	–	–	–	–	–	1,74	–	–	–	–	–	–	–	–
54505052 – MINALBA ALIM.BEB.	MINALBA SABORES	1,04	–	–	–	–	1,33	–	–	–	–	–	–	–	–	–
54505052 – MINALBA ALIM.BEB.	AQUA ZERO	–	–	–	–	–	–	–	2,10	–	2,32	–	–	–	–	–
03131613 – IND BEB MATTE LEÃO	GREEN TEA SPREE	–	–	–	–	–	–	–	2,74	–	3,03	–	–	–	–	–
03131613 – IND BEB MATTE LEÃO	GUARANÁ POWER PLUS	–	–	–	–	–	4,50	–	–	–	–	–	–	–	–	–
89967939 – FANTE IND BEBIDAS	DUSHY FEST e DIAMANT	–	–	–	–	–	–	–	13,44	19,25	–	–	–	–	–	–
90049156 – COOP VIN GARIBALDI	GOTAS DE CRISTAL	–	–	–	–	–	–	–	7,78	–	–	–	–	–	–	–
90049156 – COOP VIN GARIBALDI	GOTAS DE CRISTAL – Versão Festa	–	–	–	–	–	–	–	11,52	–	–	–	–	–	–	–
05234988 – D’FONTE IND.COM.BEB	D’FONTE	–	–	–	–	–	–	–	–	–	–	2,70	–	–	–	–
82206004 – INAB IND.NAC.BEB LT	COLONIA – TODOS SABORES	–	–	–	–	–	–	–	–	–	–	–	–	–	1,44	–
45426798 – CIA NACIONAL BEB.NOBRE	STodas Marcas e Sabores	–	–	–	–	–	1,35	1,74	–	–	2,25	2,70	–	–	1,44	–
08609402 – CAMACHO E VIEIRA LT	OURO VERDE	0,82	1,31	0,99	–	–	1,07	–	1,83	–	2,33	2,77	–	–	–	–
97318943 – ÁGUAS M. SARANDI	SARANDI	–	–	0,90	–	–	–	1,74	2,22	–	2,17	2,70	–	–	1,44	–
	TAMPY	–	–	0,99	–	–	–	1,74	2,06	–	2,22	2,70	–	–	1,44	–
	TABYS	–	–	–	–	–	–	–	–	–	–	2,70	–	–	–	–

ANEXO II
TABELA 1
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA REFRIGERANTES
VIGÊNCIA 01.01.2014 A 31.03.2014

REFRIGERANTES		EMBALAGENS RETORNÁVEIS					EMBALAGENS DESCARTÁVEIS
REFRIGERANTES		EMBALAGENS RETORNÁVEIS					VIDRO e PET								LATA
CNPJ Básico e NOME DO FABRICANTE	MARCAS E SABORES	A t é 260 ml	De 261 a 599 ml	De 600 a 999 ml	Acima d e 999 ml	X a r o p e p o s t – m ix	A t é 260 ml	De 261 a 400 ml	De 401 a 660 ml	De 661 a 1 .200 ml	De 1 .201 a 1 .750 ml	De 1 .751 a 2 .250 ml	De 2 .251 a 2 .750 ml	Acima d e 2 .750 ml	A t é 399 ml	Acima d e 399 ml
78517596 – IND. MATE LARANJEIRAS	XIMA OXIGEN	–	–	–	–	–	–	2,64	2,82	–	4,02	–	–	–	–	–
78517596 – IND. MATE LARANJEIRAS	XIMA OXIGEN TOSTADO	–	–	–	–	–	–	2,82	3,01	–	4,19	–	–	–	–	–
73676231 – EM.A.M.CRISTAL	MAX WILHELM	–	–	–	–	–	1,72	1,95	2,39	2,15	2,67	2,70	–	–	–	–
56036312 – CERV. KRILL LT	KRILL e MANTOVANI	–	–	0,90	–	–	–	1,82	–	–	–	2,70	–	–	1,44	–
90999392 – MONTECARLO BEB	BONANZA	–	–	–	–	–	–	–	2,02	–	–	2,70	–	–	–	–
72459878 – REFRIX ENV.BEBIDAS	XERETA	–	–	–	–	–	–	1,82	–	–	–	2,70	–	–	1,44	–
72459878 – REFRIX ENV.BEBIDAS	KARETA – BAIXA CALORIA	–	–	–	–	–	–	–	–	–	–	2,70	–	–	–	–
04984085 – CERPA CERVEJARIA	CERPA	–	0,94	–	–	–	–	–	–	–	–	2,70	–	–	1,44	–
05465390 – C.B.R. IND BRAS REF	DOLLY – Todos os Sabores	–	–	–	–	–	–	1,82	–	–	–	2,70	–	–	–	–
58150087 – COMEXIM LTDA	AQUÍSSIMA (Todos os sabores)	–	–	–	–	–	–	1,96	–	–	–	–	–	–	–	–
	VERMONT Agua Tônica/Lemon	–	–	–	–	–	–	1,82	–	–	–	–	–	–	–	–
	JAH! FRESH – Todos os Sabores	–	–	–	–	–	–	1,82	2,30	–	2,61	–	–	–	1,44	–
46923090 – WORLDBEV IND.COM.	LECKER – Todos os Sabores	–	–	–	–	–	–	–	–	–	–	2,70	–	–	1,44	–
73410326 – CERVEJARIA PETRÓPOLIS	IT – Todos os Sabores	–	–	–	–	–	–	–	–	–	–	2,73	–	–	1,44	–
01731172 – BEBIDAS GRASSI	CAPRICHO e CAPRI COLA	–	–	–	–	–	–	–	–	–	–	2,70	–	–	–	–
10656672 – REFRIKO IND. COM. BEB	REFRIKO	–	–	–	–	–	1,19	–	1,98	–	–	2,78	–	3,71	1,48	–
	REFREE	–	–	–	–	–	1,26	–	1,99	–	–	2,70	–	3,56	1,44	–
	ICE-COLA	–	–	–	–	–	1,08	–	1,82	–	–	3,05	–	3,91	1,41	–
05355352 – ICBC IND. COM. BEB.	CONQUISTA	–	–	0,90	–	–	1,55	–	2,05	–	–	2,70	–	–	–	–
46842894 – CASA DI CONTI LT	Todas Marcas e Sabores	–	1,11	0,99	1,86	–	–	1,91	1,99	2,83	–	2,73	–	3,64	1,61	–
80936685 – ÁGUA DA SERRA BEB	Todas Marcas e Sabores	0,99	–	0,90	–	–	–	–	2,34	2,15	–	2,70	–	–	–	–
44367522 – CERVEJARIA MALTA LT	TROPICOLA e CRISTALINA	–	–	0,90	–	–	–	–	1,99	1,75	–	2,70	–	–	1,44	–
	KIENEN SABORES	–	–	–	–	–	1,26	–	1,99	2,15	–	2,70	–	3,56	–	–
	KIENEN COLA	–	–	–	–	–	1,26	–	1,99	2,21	–	2,70	3,04	–	–	–
78328051 – ALIBRAS ALIM BRAS LTDA	QUIPO	–	–	0,90	–	–	1,26	–	1,99	2,23	2,54	2,70	–	–	1,44	–
76492305 – EMP. ÁGUAS OURO FINO	OURO FINO – BAIXA CALORIA	–	–	–	–	–	–	–	2,30	–	2,45	–	–	–	–	–
08929429 – IND. BEBIDAS CELINA LTDA	CELINA – Todos os Sabores	–	–	–	–	–	–	–	–	–	–	2,70	–	–	–	–
	FLYCEL BAIXA CALORIA -SABORES	–	–	–	–	–	–	–	–	–	–	2,70	–	–	–	–
	CELININHA – Todos os Sabores	–	–	–	–	–	1,28	–	–	–	–	–	–	–	–	–
	FLYCEL KIDS BAIXA CALORIA	–	–	–	–	–	1,28	–	–	–	–	–	–	–	–	–
	SODA CELINA	–	–	–	–	–	–	–	1,99	–	–	2,70	–	–	–	–
	ICE ZERO	–	–	–	–	–	1,26	1,82	1,99	–	2,28	2,70	–	3,56	1,44	–
01846274 – EST ÁGUAS MINERAIS VALE	REFREE	–	–	–	–	–	1,26	1,82	1,99	–	2,28	2,70	–	3,56	1,44	–
01846274 – EST ÁGUAS MINERAIS VALE	ICE COLA	–	–	–	–	–	1,33	1,81	1,82	–	2,28	3,06	–	3,79	1,44	–
08652855 – JOÃO J. FERREIRA & CIA LTDA	BEFRICOL	–	–	–	–	–	–	–	–	–	–	2,70	–	–	–	–
08652855 – JOÃO J. FERREIRA & CIA LTDA	FRUTT INGÁ	–	–	0,90	–	–	–	–	–	–	–	2,70	–	–	–	–
75761130 – EMP. ÁGUA MIN. ITAIPU	TRIBONNA	–	–	–	–	–	–	–	1,99	–	–	–	–	–	–	–
82636770 – BEBIDAS THOMSEN LTDA	THOM	–	–	–	–	–	1,19	–	–	1,75	–	2,69	–	–	–	–
82636770 – BEBIDAS THOMSEN LTDA	VÔ KIKO	–	–	0,94	–	–	–	–	–	–	–	2,70	–	–	–	–
04576022 – TIO SAM IND.COM. BEBIDAS	TIO SAM	–	–	–	–	–	–	–	–	–	–	2,70	–	–	–	–
04576022 – TIO SAM IND.COM. BEBIDAS	VÔ KIKO SABORES	–	–	–	–	–	–	–	1,99	–	–	–	–	–	–	–
32296378 – CEREAIS BRAMIL LTDA	MIL	–	–	–	–	–	–	–	1,99	–	–	2,70	–	–	–	–
	MILZINHO	–	–	–	–	–	1,19	–	–	–	–	–	–	–	–	–
	SOFT	–	–	–	–	–	–	–	–	–	–	2,70	–	–	–	–
	SERRA SPRI	–	–	–	–	–	–	–	1,99	–	–	2,70	–	–	–	–
03239291 – IND. BEBIDAS SPRICIGO	SAX – BAIXA CALORIA	–	–	–	–	–	–	–	–	–	–	2,70	–	–	–	–
03239291 – IND. BEBIDAS SPRICIGO	PIACEVOLE	–	–	–	–	–	–	–	1,99	–	–	–	–	–	–	–
OUTROS		1,46	1,92	2,12	2,44	40,90	3,48	3,76	4,17	4,57	4,83	4,94	5,14	5,91	2,52	3,15
TODAS AS MARCAS REGIONAIS DE BAIXA CALORIAS		1,28	2,40	2,32	2,22	33,87	3,12	2,92	3,51	3,27	4,33	4,72	5,01	5,44	2,28	2,16

Notas:

1 – Valores expressos em Reais por unidade.

2 – REFRIGERANTES: os preços dos produtos identificados prevalecem para todos os sabores, inclusive light, zero ou diet;

3 – Para os produtos não relacionados na tabela, ou sem valor correspondente, ou lançados no mercado após a publicação desta norma, será considerado o valor da embalagem vinculado aos “OUTROS”, exceto importados;

4 – O sujeito passivo por substituição deverá observar os valores indicados para as marcas comercializadas, independente do CNPJ básico e do Nome do Fabricante.

ANEXO II
TABELA 2
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ENERGÉTICOS
VIGÊNCIA: 01.01.2014 A 31.03.2014

CNPJ Básico e NOME DO FABRICANTE	ENERGÉTICOS	EMBALAGENS DESCARTÁVEIS
		VIDRO, PET e PP									LATA
		Até 10 ml	De 11 a 20 ml	De 21 a 50 ml	De 51 a 150 ml	De 151 a 300 ml	De 301 a 500 ml	De 501 a 900 ml	De 901 ml a 1300 ml	Acima de 1300 ml	Até 150 ml	De 151 ml a 250 ml	De 251 ml a 300 ml	De 301 ml a 400 ml	Acima De 400 ml
49629777 – IND. TATUZINHO	ATOMIC	–	–	–	–	–	–	–	–	–	–	–	5,40	–	–
03968536 – HORIZONTE DISTRIB.	BADBOY POWER DRINK	–	–	–	–	–	–	–	7,83	14,52	–	5,66	6,03	–	–
03968536 – HORIZONTE DISTRIB.	TSUNAMI ENERGY DRINK	–	–	–	–	–	–	–	6,69	14,52	–	–	4,20	–	–
00904448 – SPAIPA S/A	BURN	–	–	–	–	6,23	–	–	7,82	–	–	6,01	6,01	–	8,26
04175027 – GLOBALBEV	EXTRA POWER	–	–	–	–	–	–	–	8,90	13,28	–	6,20	5,09	4,85	7,24
	FLYING HORSE	–	–	–	–	–	–	–	6,69	13,28	–	6,73	4,78	5,58	7,59
	MARATHON	–	–	–	–	–	3,32	–	–	–	–	–	–	–	–
	MONSTER	–	–	–	–	3,56	–	–	–	–	–	–	–	–	7,03
	ON LINE	–	–	–	–	–	–	–	6,69	9,11	–	6,75	4,20	–	–
	MARLEY’S MELLOW MOOD	–	–	–	–	–	–	–	–	–	–	–	–	4,79	–
10936845 – NINJA IND. COM LT	NINJA POWER e BIG	–	–	–	2,87	3,73	–	–	8,90	9,85	–	4,85	4,20	–	–
	NINJA POWER BLACK	–	–	–	–	–	–	–	6,69	9,10	–	–	–	–	–
	NINJA GUARANÁ	1,15	1,49	2,29	–	–	–	–	–	–	–	–	–	–	–
	NINJA SHOT	–	–	–	2,49	–	–	–	–	–	–	–	–	–	–
02946761 – RED BULL BRASIL	RED BULL	–	–	–	–	–	–	–	–	–	–	7,27	7,27	9,43	9,75
06296011 – ALFLASH DIST.BEB.	FLASH POWER	–	–	–	–	–	–	–	–	–	–	–	6,22	7,18	–
54505052 – MINALBA ALIM.BEB.	NIGTH POWER INDAIA	–	–	–	–	5,96	–	–	–	9,69	–	6,09	–	–	–
54505052 – MINALBA ALIM.BEB.	NIGHT POWER REGULAR	–	–	–	–	–	–	–	–	–	–	–	4,20	–	–
08196490 – ENERGIA COM. ENERG.	SPEED UP	–	–	–	–	–	–	–	–	–	–	4,88	4,69	–	7,24
08196490 – ENERGIA COM. ENERG.	HIFLY	–	–	–	–	–	–	–	6,69	–	–	–	–	–	–
78328051 – ALIBRAS ALIM. BRAS. LT	CRAZY COW	–	–	–	–	3,99	4,60	–	6,69	11,24	–	–	–	–	–
78328051 – ALIBRAS ALIM. BRAS. LT	RED CLUB	–	–	–	–	2,72	–	–	6,69	9,11	–	–	–	–	–
79704961 – IND. COM. BEB. GAROTO	ENERGY DRINK RABBIT 40	–	–	–	–	2,72	–	6,06	–	15,46	–	–	–	–	–
05193785 – BLUE BEV. EVASAD.	BLUE ENERGY XTREME	–	–	–	–	–	–	–	6,69	–	–	4,85	4,20	–	–
	NITRO ENERGY DRINK	–	–	–	–	–	–	–	–	–	–	4,85	4,20	–	–
	VIBE ENERGY DRINK	–	–	–	–	2,83	–	–	6,69	9,11	–	4,85	4,20	–	–
09004683 – CUETO IMP E EXP	VIPER DO BRASIL	–	–	–	–	–	–	–	–	–	–	5,00	–	–	–
02295098 – IND.MISSIATO BEB.	F15 ENERGY DRINK	–	–	–	–	–	–	–	6,69	9,10	–	5,00	4,20	–	–
03291860 – DRY IND.COM.BEB.	VIBE ENERGY	–	–	–	–	–	3,32	–	–	–	–	5,18	–	–	–
07968378 – ROCK ART BRASIL LT	SPORTS DRINK	–	–	–	–	–	–	–	–	–	–	–	5,33	–	–
13383069 – RAG COM. BEBIDAS LT	BUG ENERGY DRINK	–	–	–	–	–	–	–	6,69	–	–	–	4,20	–	–
29588019 – ARBOR BRASIL IND. BEB.	EXTREME e RED HOT	–	–	–	–	–	–	–	7,39	11,52	–	5,07	5,23	–	7,24
29588019 – ARBOR BRASIL IND. BEB.	NUCLEAR e MINOTAURO	–	–	–	–	–	5,24	–	6,75	12,52	–	–	4,20	–	–
62548409 – ULTRAPAN	HP HOT POWER e POWER BULL	–	–	–	–	–	5,43	–	8,89	9,49	–	–	4,71	5,82	–
09657722 – FALCON IND COM BEB	FALCON ENERGY DRINK	–	–	–	–	3,10	4,49	–	8,89	9,21	–	–	4,42	–	–
73410326 – CERV. PETRÓPOLIS	TNT – ENERGY DRINK	–	–	–	–	–	–	–	–	–	–	5,38	5,38	5,89	7,22
73410326 – CERV. PETRÓPOLIS	MAGNETO	–	–	–	–	–	–	–	7,09	–	–	–	–	–	–
03408722 – 101 DO BRASIL INDAL	RED HORSE	–	–	–	–	2,30	–	–	6,82	9,71	–	4,90	–	–	–
	BALI HAI	–	–	–	–	2,30	–	–	6,69	9,11	–	–	–	–	–
	BLACK POWER	–	–	–	–	–	–	–	6,69	9,11	–	–	–	–	–
	RED BLACK	–	–	–	–	2,29	–	–	8,89	11,17	–	4,85	–	–	–
58150087 – COMEXIM LTDA	CARBON – Todos Sabores	–	–	–	–	–	–	–	7,72	–	–	–	4,55	–	–
81887135 – LABORTANT	K-12 ENERGY DRINK	–	–	–	–	–	3,49	–	9,85	–	–	–	–	4,79	–
46923090 – WORLDBEV IND.COM	FULL BLAST	–	–	–	–	–	–	–	–	–	–	–	–	4,79	–
08032776 – ALTERNATIVA COM.	PÂNICO ENERGY DRINK	–	–	–	–	–	–	–	–	–	–	4,90	4,72	–	–
01731172 – BEBIDAS GRASSI	DOPPING	–	–	–	–	2,44	–	7,17	6,69	9,10	–	4,85	–	–	–
01731172 – BEBIDAS GRASSI	BALY	–	–	–	–	2,44	–	7,17	7,65	9,53	–	4,85	–	–	–
86552676 – VINHOS RANDON LT	HITS POWER	–	–	–	–	3,73	–	–	8,89	9,10	–	–	–	–	–
10985860 – JPG ING. BEBIDAS ESP.	FUEL ENERGY DRINK	–	–	–	–	–	–	–	8,89	–	–	5,01	–	–	–
84298900 – DISTRIBUIDORA MULLER	STATUS	–	–	–	–	3,73	–	–	8,89	–	–	–	–	–	–
84298900 – DISTRIBUIDORA MULLER	BLACK DRAGON e RED DRAGON	–	–	–	–	–	–	–	–	–	–	4,85	–	5,33	–
04656775 – IPANEMA IND. COM. BEB	VNG e MARVADO	–	–	–	2,29	3,73	–	7,63	–	–	–	–	–	–	–
72565765 – MULTIDRINK DO BRASIL	FUZZY e POWER DRAW	–	–	–	–	3,73	–	–	8,89	11,17	–	–	–	–	–
82206004 – INAB IND. NAC. BEB.	BOMBASTIC	–	–	–	–	–	–	–	–	–	–	–	–	4,79	7,24
11033665 – SOUTH AMERICAN	ROCKET FUEL	–	–	–	–	–	–	–	–	–	–	–	4,72	–	–

ANEXO II
TABELA 2
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ENERGÉTICOS
VIGÊNCIA: 01.01.2014 A 31.03.2014

CNPJ Básico e NOME DO FABRICANTE	ENERGÉTICOS	EMBALAGENS DESCARTÁVEIS
		VIDRO, PET e PP									LATA
		Até 10ml	De 11 a 20 ml	De 21 a 50 ml	De 51 a 150 ml	De 151 a 300 ml	De 301 a 500 ml	De 501 a 900 ml	De 901 ml a 1300 ml	Acima de 1300 ml	Até 150 ml	De 151 ml a 250 ml	De 251 ml a 300 ml	De 301 ml a 400 ml	Acima 400 ml
75119594 – IND.COM. BEB. VALLE LT	PARANAENSE ENERGY DRINK	–	–	–	–	–	5,16	–	–	–	–	–	–	–	–
97318943 – A.M. SARANDI LT	RED REX	–	–	–	–	2,83	–	–	–	14,05	–	–	–	–	–
08609402 – CAMACHO IND BEB	BLUE MINO ENERGY DRYNK	–	–	–	–	2,40	–	7,26	–	–	–	–	–	–	–
90586405 – DIST. BEB. CHIAMULERA	ORBIT	–	–	–	–	2,42	–	–	8,89	–	–	–	–	–	–
10422916 – ENERGIA COM REP LT	EFFECT	–	–	–	–	–	–	–	8,89	–	–	–	4,71	–	–
10422916 – ENERGIA COM REP LT	ECCO SHOT	–	–	–	3,31	–	–	–	–	–	–	–	–	–	–
44367522 – CERVEJARIA MALTA LT	NAT POWER	–	–	–	–	–	–	7,17	6,69	9,11	–	–	4,44	5,33	–
05105162 – SOL IND. COM BEBIDAS	VULCANO	–	–	–	3,63	–	5,57	–	8,83	12,84	–	4,98	4,62	5,03	7,24
03923876 – WEST PARANÁ IND BEB	ENERGÉTICO XT	–	–	–	–	–	3,23	–	6,69	9,11	–	–	–	–	–
03923876 – WEST PARANÁ IND BEB	SIMBSON’S ENERGY DRINKS	–	–	–	–	–	3,23	–	6,69	–	–	–	–	–	–
76492305 – EMP. ÁGUAS OURO FINO	INSANO	–	–	–	–	2,78	–	–	7,82	10,64	–	5,23	–	–	–
02808708 – AMBEV	FUSION	–	–	–	–	–	–	–	–	–	–	5,64	–	–	–
02808708 – AMBEV	MONSTER	–	–	–	–	–	–	–	–	–	–	–	–	–	7,03
90999392 – MONTECARLO INDÚSTRIA DE BEBIDAS LTDA	COCKPIT	–	–	–	–	–	4,48	–	–	11,17	–	–	–	–	–
08929429 – IND BEBIDAS CELINA	MR ROBUST	–	–	–	–	3,74	–	–	8,92	–	–	–	–	–	–
75761130 – EMP ÁGUA MIN. ITAIPU	BEE POWER	–	–	–	–	2,30	–	–	6,69	–	–	–	–	–	–
02203606 – CAROFEMA IMP.EXP. LT	XL-ENERGY DRINKS	–	–	–	–	–	–	–	7,19	–	–	4,85	–	–	–
02203606 – CAROFEMA IMP.EXP. LT	XL-ENERGY DRINKS SUGAR FREE	–	–	–	–	–	–	–	–	–	–	4,84	–	–	–
01046213 – LATCO BEVERAGES LTDA	X FORCE ENERGY DRINK	–	–	–	–	–	–	–	–	–	–	–	–	4,89	5,36
01046213 – LATCO BEVERAGES LTDA	TITAN ENERGY DRINK	–	–	–	–	–	4,03	–	7,62	9,70	–	–	–	–	–
04204987 – REFRISO REFR. LTDA	UHU ENERGY DRINK	–	–	–	–	–	–	–	8,95	14,55	–	–	–	–	–
10656672 – REFRIKO IND COM LTDA	INFINITY	–	–	–	–	–	–	–	6,69	–	–	–	–	4,79	–
10656672 – REFRIKO IND COM LTDA	FURIOSO	–	–	–	–	2,30	–	–	6,69	9,10	–	–	–	–	–
72459878 – REFRIX ENV. BEB. LTDA	V-12 BLACK	–	–	–	–	–	–	–	6,69	–	–	–	4,91	–	–
72459878 – REFRIX ENV. BEB. LTDA	MEGATHOM	–	–	–	–	2,78	–	–	6,69	–	–	–	–	–	–
82636770 – BEBIDAS THOMSEN LTDA	TRIPLO-X	–	–	–	–	–	–	–	6,69	9,11	–	–	–	–	–
58551326 – IND. BEB. PIRASSUNUNGA	RED TIGER	–	–	–	–	–	–	–	6,69	–	–	–	–	–	–
58551326 – IND. BEB. PIRASSUNUNGA	BALABLUE	–	–	–	–	–	–	–	–	–	–	–	4,20	–	–
83649434 – TERMAS S A DA GUARDA	MORMAII	–	–	–	–	3,91	–	–	8,38	–	–	4,84	–	–	–
74036112 – FOREVER LIVING PROD.	FOREVER ACTIVE BOOST – FAB	–	–	–	–	–	–	–	–	–	–	–	5,79	–	–
05234988 – D’FONTE IND. BEB. LTDA	FLASH BLUE	–	–	–	–	–	–	–	6,69	–	–	–	–	–	–
14887049 – ENERGÉTICOS DO BRASIL	PLAYBOY ENERGY DRINK	–	–	–	–	–	–	–	–	–	–	6,90	–	–	–
02661226 – IND. COM. BEBIDAS	BIG ENERGY	–	–	–	–	2,29	–	–	6,69	9,10	–	–	–	–	–
PINHEIRENSE LTDA	POWER STAR	–	–	–	–	2,29	–	–	6,69	9,10	–	–	–	–	–
10271937 – IND. BEB. SOBRADINHO	ENERGY DRINK DEEP BLUE	–	–	–	–	3,13	–	–	6,69	10,20	–	–	–	–	–
10271937 – IND. BEB. SOBRADINHO	GHP	–	–	–	–	3,13	–	–	6,69	10,20	–	–	–	–	–
01846274 – ESTAÇÃO DE ÁGUAS MINERAIS VALE DAS ARAUCÁRIAS	INFINITY	–	–	–	–	–	3,86	–	6,69	11,02	–	–	4,20	4,79	–
05558134 – JUXX COM. BEB.IMP. EXP.	PLAY TRONIC ENERGY	–	–	–	–	–	–	–	–	–	–	–	4,40	–	–
45426798 – CIA NAC. BEB. NOBRES L	BATTERY	–	–	–	–	–	–	–	–	–	–	4,84	4,40	4,79	5,79
04576022 – TIO SAM IND. BEBIDAS LT.	ENERGY DRINK GOLD POWER	–	–	–	–	2,43	–	–	6,69	9,11	–	–	–	–	–
01307936 – NEWAGE IND. BEBIDAS LT	220V	–	–	–	–	–	–	–	8,88	11,40	–	–	4,71	–	7,24
11103513 – E+BROS PARTICIPAÇÕES	MOOD / MOOD SHOT	–	–	–	6,11	–	–	–	–	–	–	–	6,11	–	–
00303397 – GRIMES E PEREIRA LT	ALPS TOP ENERGY DRINK	–	–	–	–	–	–	–	–	–	–	4,84	–	–	–
55325989 – IND. COM. BEB. FUNADA	FUNADA 8 SEGUNDOS	–	–	–	–	–	–	–	7,50	10,87	–	–	–	–	–
44826246 – IND. BEBIDAS PARIS LTDA	FULL ENERGY	–	–	–	–	–	–	–	6,70	9,11	–	–	4,20	–	–
16382465 – HELL ENERGY BRASIL LT	HELL CLÁSSICO	–	–	–	–	–	–	–	–	–	–	4,84	–	–	–
89962781 – MURARO & CIA. LTDA	NAKI	–	–	–	–	–	–	–	6,70	9,16	–	–	–	–	–
50221019 – BRASIL KIRIN S/A	ECCO	–	–	–	–	–	–	–	–	–	–	–	4,20	–	–
03835832 – REFRIGERANTES MARAJÁ	MORMAII ENERGY DRINK	–	–	–	–	–	–	–	–	–	–	–	4,20	–	–
03835832 – REFRIGERANTES MARAJÁ	INFINIT Y MARAJÁ	–	–	–	–	–	–	–	–	–	–	–	4,2 0	–	–
09650209 – ENERGIA BEB E ALIM LT	NOS ENERGY DRINK	1,17	–	–	2,75	–	–	7,17	7,39	10,18	–	–	4,46	–	–
11377334 – INTER BRASIL IND LTDA	TUTTY POWER	–	–	–	–	–	–	–	6,70	–	–	–	4,20	–	–
03239291 – IND COM BEB SPRICIGO	BLACK LINCE	–	–	–	–	2,30	–	–	6,69	9,11	–	–	–	–	–
10700534 – BLACKMOOM LTDA – ME	BLACK MOON ENERGY DRINK	–	–	–	–	3,03	–	–	–	9,10	–	–	–	4,79	–
46842894 – CASA DI CONTI LTDA	BIG POWER	–	–	–	–	–	–	6,06	–	9,10	–	–	–	–	–
OUTROS		1,35	1,69	2,81	3,37	8,01	10,02	12,02	13,41	16,76	7,14	10,42	10,49	11,52	13,08

ANEXO II
TABELA 3
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ISOTÔNICOS VIGÊNCIA: 01.01.2014 A 31.03.2014

		EMBALAGENS DESCARTÁVEIS
CNPJ Básico e NOME DO FABRICANTE	ISOTÔNICOS	Até 350ml	De 351 a 500ml	De 501 a 1.000ml	Acima de 1.000ml
02808708 – AMBEV	GATORADE	–	3,51	3,19	–
04175027 – GLOBALBEV	MARATHON	–	3,46	–	–
62548409 – ULTRAPAN	ENERGIL SPORT	–	3,24	–	–
97318943 – ÁGUAS M. SARANDI	SARANDI CITRUS	–	1,85	–	2,85
00904448 – SPAIPA S/A	i9	–	3,24	–	–
	POWERADE	–	4,67	–	–
01307936 – NEWAGE IND COM	TAEQ	–	3,87	–	–
58150087 – COMEXIM LTDA	ATHLETICA – Todos os Sabores	–	2,44	2,95	–
45426798 – INBEB CIA NAC BEB NOB	SANTU CÔCO	–	3,10	–	–
10271937 – IND. BEB. SOBRADINHO	OP ONE – Todos os Sabores	–	2,49	–	–
83649434 – TERMAS A. DA GUARDA	MORMAII SABORES	1,27	–	–	–
63460299 – DUCOCO ALIM. S/A	DUCOCO SABORES	–	3,37	–	–
73410326 – CERVEJ. PETRÓPOLIS	IRONAGE	–	3,03	–	–
OUTROS		3,08	4,10	6,69	8,03

Notas:

1 – Valores expressos em Reais por unidade.

2 – Os preços dos produtos identificados prevalecem para todos os sabores, inclusive light, zero ou diet;

3 – Para os produtos não relacionados na tabela, ou sem valor correspondente, ou lançados no mercado após a publicação desta norma,
será considerado o valor da embalagem vinculado aos “OUTROS”, exceto importados;

4 – O sujeito passivo por substituição deverá observar os valores indicados para as marcas comercializadas, independente do CNPJ básico e do Nome do Fabricante.

ANEXO III
VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA ÁGUA MINERAL VIGÊNCIA: 01.01.2014 A 31.03.2014

ÁGUA MINERAL		EMBALAGENS			EMBALAGENS DESCARTÁVEIS
CNPJ Básico e NOME DO FABRICANTE	MARCAS E SABORES	RETORNÁVEIS			PET e PP										COPO		VIDRO
		Vidro Até 599 ml	Com Gás	Garrafão Até 12 Litros	Até 350 ml	Com Gás	De 351 a 700 ml	Com Gás	De 701 a 1750 ml	Com Gás	De 1751 a 2500 ml	Com Gás	De2501 s 6000 ml	Acima de 6001 ml	Até 250 ml	De 251 a 500 ml	Até 500 ml	Com Gás
		Sem Gás	Com Gás	Sem Gás	Sem Gás	Com Gás	Sem Gás	Com Gás	Sem Gás	Com Gás	Sem Gás	Com Gás	Sem Gás	Sem Gás	Sem Gás	Sem Gás	Sem Gás	Com Gás
33062464-NESTLE WATERS BRASIL	AQUAREL	–	–	–	–	–	1,62	–	2,56	–	–	–	11,07	–	0,81	–	–	–
	PETROPOLIS	–	–	–	–	–	1,33	–	2,29	–	–	–	–	–	–	–	–	–
	SÃO LOURENÇO	–	–	–	1,48	–	–	2,30	2,83	–	–	–	–	–	–	–	–	–
	NESTLE PUREZA VITAL	–	–	8,33	1,21	1,37	1,47	1,79	1,84	2,23	–	–	6,85	–	–	–	–	–
09285874-ASB BEB. ALIM.	SANTA BÁRBARA	–	–	8,33	–	–	–	–	–	–	–	–	–	–	–	–	–	–
00904448 – SPAIPA S/A	CRYSTAL e CRYSTAL SPORT	–	–	–	1,47	1,69	1,49	1,70	2,15	2,46	–	–	5,78	–	–	0,82	–	–
80312358-AG. MIN. ATIVA	AQUATIVA	–	–	6,84	–	–	1,15	1,45	1,91	–	–	–	6,75	–	0,57	–	–	–
4895649-AG.MIN.NATURALE	CLARI	–	–	6,40	0,96	1,06	1,18	1,35	1,77	1,88	–	–	6,25	6,68	0,52	0,69	–	–
76490572-HUGO CINI S/A	CINI SODA CRISTAL	–	–	–	–	–	1, 52	1, 70	–	–	–	2, 35	–	–	–	–	–	–
78439353-AG.MIN. ROLANDIA	D’FONTE	–	–	7,27	–	–	1,33	1,59	–	–	2,34	2,52	7,31	–	0,48	0,69	–	–
6218666-BAGGIO & BAGGIO	FONT LIFE	–	–	6,18	0,97	1,09	1,47	1,56	2,09	2,21	–	–	6,25	8,09	0,46	0,50	–	–
1846274-E.A.MIN.VALE ARAUC.	FONTANA ORO	–	–	7,93	1,10	1,33	1,29	1,44	1,91	2,28	–	–	6,67	–	0,49	0,55	–	–
2808708-CIA BEB.AM.-AMBEV	FRATELLI VITA	–	–	–	–	–	1,79	–	–	–	–	–	–	–	–	–	–	–
75761130-EMP.AG.MIN.ITAIPU	ITAIPU	–	–	7,93	–	–	1,45	1,59	1,91	2,28	–	–	6,66	6,18	0,50	0,55	–	–
80520042-RIBAS MINERACAO	ITAY	–	–	7,22	–	–	1,16	–	1,86	–	–	–	6,20	–	0,46	0,55	–	–
5442765-CIAL ALIMENTOS PS	MACERATTI	–	–	8,32	1,21	1,37	1,60	1,79	2,17	–	–	2,72	6,68	–	0,79	1,02	–	–
54505052-MINALBA AL.BEBIDAS	MINALBA	1,65	1,65	–	1,38	1,59	1,61	1,68	1,94	2,32	3,20	3,28	8,64	12,81	0,47	–	–	–
54505052-MINALBA AL.BEBIDAS	MINALBA PREMIUM	–	–	–	3,23	3,23	–	–	–	–	–	–	–	–	–	–	–	–
76492305 – EMPRESA DE ÁGUA OURO FINO	OURO FINO – OURO	1,79	2,08	9,23	1,41	1,70	1,61	1,90	2,21	–	–	3,29	7,54	–	0,70	0,91	3,21	3,38
	OURO FINO – PLUS	–	–	–	–	–	1,86	–	–	–	–	–	–	–	–	–	–	–
	OURO FINO – RED & BLUE e FITNESS	–	–	–	1,76	1,84	1,89	–	–	2,47	–	–	8,65	–	–	–	–	–
1310808-MIN.AG. RAINHA	SAFIRA, CRISTAL CINI e ACQUA BONNA	–	–	–	1,18	1,33	1,42	1,53	1,92	2,08	–	–	6,70	–	0,49	0,50	–	–
5022101-BRASIL KIRIN IND BEB S/A	SCHIN CARIOL e FYS	–	–	–	1,28	1, 27	1, 40	1, 52	2, 41	2, 56	–	–	7, 31	–	–	–	1, 73	1, 89
17442351-ÁG.DE SALVADOR	SOFT	–	–	–	–	–	1,50	–	–	–	2,10	–	8,19	–	–	–	–	–
76593409-AG.MIN. TIMBU	TIMBU, MERCADORAMA e BIG	–	–	6,17	1,09	1,21	1,41	1,62	2,11	–	–	–	6,77	10,79	0,71	0,91	–	–
76593409-AG.MIN. TIMBU	BOM PREÇO	–	–	–	–	–	1,41	–	2,11	–	–	–	6,77	–	–	–	–	–
04440468-A.M.PEDRA BRANCA	FONTANELLA	–	–	6,60	–	–	1,42	1,59	–	–	–	–	–	–	–	–	–	–
79704961-IN.COM.BEB.GAROTO	GAROTO	–	–	–	–	–	1,38	1,50	1,81	–	–	2,36	7,28	–	0,46	–	–	–
03923876-WEST PR IND BEB	TYSS	–	–	–	–	–	–	1,53	–	–	–	–	–	–	–	–	–	–
09122127-ÁGUA MG EXPLORAÇÃO LTDA	FONTANA DI FAHDO	–	–	–	–	–	1,30	1,45	1,91	2,21	–	–	6,73	–	0,57	–	–	–
	FONTANA DI FAHDO SPORT	–	–	–	–	–	1,62	–	–	–	–	–	–	–	–	–	–	–
	SARANDI	–	–	–	1,18	1,26	1,54	1,73	2,55	2,88	2,58	3,84	5,39	–	0,72	–	1,64	1,64
97318943-ÁGUAS M. SARANDI	FLORESTA, NACIONAL, EASY e BIG	–	–	–	–	–	1,16	1,34	1,77	–	–	2,36	5,39	–	–	–	–	–
73676231-EM.A.M.CRISTAL	MAX MINERAL	–	–	–	–	–	1,50	1,60	2,21	2,30	–	–	7,40	–	–	–	–	–
03485089-INBEB-INDAL NORTE	COLINA SPOLLER	–	–	–	–	–	1,45	1,59	–	–	–	–	–	–	–	–	–	–
04879012-E.A.PÉ SERRA LT	SERRA DA GRACIOSA	–	–	7,31	1,38	1,55	1,45	1,59	–	–	2,34	2,95	6,83	–	0,61	–	–	–
04656775-IPANEMA	VIA NATURAL	–	–	–	1,38	1,55	1,45	1,59	2,08	2,31	–	–	–	–	0,64	0,82	–	–
90999392-MONTE CARLO	BONANZA	–	–	–	–	–	1,50	1,64	–	–	2,32	2,47	–	–	–	–	–	–
55929772-A.M. SANTA INÊS	SANTA INÊS	–	–	–	1,12	1,19	1,32	1,42	1,99	–	1,95	–	–	7,23	0,57	0,72	–	–
09460730-HIDROMINERAL	ATTIVA	–	–	–	1,07	1,15	1,32	1,48	1,81	–	–	–	7,03	–	0,48	–	–	–
04592210 – DIJKSTRA A.M.	ROYAL FIT	–	–	6,18	0,96	1,09	1,45	1,60	1,77	1,87	–	–	6,20	–	–	–	–	–
58150087 – COMEXIM LTDA	ACQUISSIMA – Todos os Tipos	–	–	–	1,27	1,37	1,38	1,51	2,23	2,42	–	–	–	–	–	0,97	–	–
05941103-A.M.JORDÃO	MAYN	–	–	–	0,97	1,05	1,21	1,37	1,90	1,93	–	–	7,31	8,09	0,52	–	–	–
07464045-IN.A.M. TREZA TILIAS	TREZE TÍLIAS	–	–	–	–	–	1,15	1,34	1,77	1,87	–	–	5,39	6,18	0,46	–	–	–
07464045-IN.A.M. TREZA TILIAS	CRISTAL CINI	–	–	–	0,95	1,04	1,15	1,34	1,77	1,87	–	–	5,39	–	0,46	0,49	–	–
04369102-VITALE PART.EMPR.	ACQUA BONNA	–	–	–	0,95	1,04	1,15	1,34	1,77	1,87	–	–	5,39	–	0,46	0,49	–	–
04369102-VITALE PART.EMPR.	PURIS	–	–	–	–	–	1,15	1,34	1,77	1,87	–	–	5,39	6,18	0,46	–	–	–
13374270-SUL BRASILEIRA DIST. ÁGUA LTDA	CRISTAL SAFIRA	–	–	–	0,95	1,04	1,15	1,34	1,77	1,87	–	–	5,39	–	0,46	0,49	–	–
	GAROTO	–	–	–	0,95	1,04	1,15	1,34	1,77	1,87	–	–	5,39	–	0,46	0,49	–	–
	ACQUA BONNA	–	–	–	0,95	1,04	1,15	1,34	1,77	1,87	–	–	5,39	6,34	0,46	0,49	–	–
07076379-A.M. HAVAI LTDA	HAVAI	–	–	–	–	–	1,46	1,60	2,14	2,25	–	–	6,93	8,33	0,60	0,74	–	–
44367522 – CERVEJARIA MALTA LT	CLUB SODA	–	–	–	–	–	–	1,59	–	–	–	–	–	–	–	–	–	–
83560763 – A.M.SANTA CATARINA	SANTA CATARINA	2,21	2,21	10,93	–	–	1,80	1,95	3,03	3,25	–	–	6,45	10,79	1,10	–	–	–
06319786 – A.M. VALE ENCANTADO	VALE ENCANTADO	–	–	6,18	–	–	–	–	–	–	–	–	5,38	9,80	–	–	–	–
04574643 – E.A.M. MILAGRE LT	MILAGRE	–	–	6,18	0,95	1,04	1,19	1,33	1,87	2,11	–	–	6,53	6,68	0,46	0,49	–	–
83649434 – TERMAS S A DA GUARDA	MORMAII	–	–	–	–	–	1,35	1,49	2,60	2,82	–	–	–	–	0,56	–	–	–
05234988 – D’FONTE IND. BEB. LTDA	D’FONTE	–	–	–	–	–	–	–	1,76	1,87	–	–	–	–	–	–	–	–
04383480 – TEODORO EMP. MIN. LT.	CRISTALE	–	–	–	–	–	1,25	1,38	–	–	–	–	–	–	–	–	–	–
10271937 – IND. BEB. SOBRADINHO	SFERRIÊ	–	–	–	0,96	1,04	1,15	1,34	2,01	2,33	–	–	5,98	8,72	0,47	–	–	–
10271937 – IND. BEB. SOBRADINHO	SFERRIÊ PREMIUM	–	–	–	–	–	1,48	1,62	–	–	–	–	–	–	–	–	–	–
75810267 – AQUAVIT EXT ÁGUA LT	AQUAVIT	–	–	–	–	–	1,14	1,33	1,76	–	2,36	–	5,38	6,18	0,46	–	–	–
07695023 – COM. A.M. SÃO PEDRO LT	AQUALIFE	–	–	–	–	–	1,14	1,33	1,76	1,87	–	–	–	–	0,46	0,50	–	–
09584547 – PURA IND. COM. A.M. LT.	REQUINTE	–	–	–	0,96	1,09	1,14	1,33	2,09	2,84	–	–	5,38	–	0,46	0,50	–	–
04576022 – TIO SAM IND. COM. LT.	TIO SAM	–	–	–	–	–	–	–	–	1,95	–	–	–	–	–	–	–	–
73410326 – CERVEJ PETROPOLIS	CRYSTAL LEVE	–	–	–	0,95	1,04	1,15	1,34	–	–	2,34	2,53	–	–	–	–	–	–
05869062 – IPUAÇU ÁGUA MINERAL	IPUAÇU	–	–	–	–	–	1,15	1,34	1,78	2,00	–	–	5,30	6,29	–	–	–	–
10656672 – REFRIKO IND COM LTDA	HIDRATAR	–	–	–	–	–	1,14	1,33	1,77	–	–	–	–	–	–	–	–	–
04848410 – MINERADORA FAZ TRAÍRA LT	DANFERRANA	–	–	6,2 0	–	–	1,1 7	1,3 5	1,7 7	1,9 6	–	–	5,3 9	7,2 1	0,48	–	–	–
03489027 – EST HIDR STA RITA CASSIA	SANTA RITA e NOBRE	–	–	6,20	0,95	1,04	1,15	1,33	1,76	1,95	2,36	–	5,39	6,18	0,46	–	–	–
17016218 – DPS COMÉRCIO DE SUCOS LT	ICEDELICIA	–	–	–	–	–	1,15	1,33	–	–	–	–	–	–	–	–	–	–
OUTRAS – DEMAIS MARCAS		2,48	2,48	12,32	3,64	3,64	2,54	2,60	3,44	3,70	3,64	4,37	12,25	14,42	1,24	1,17	3,61	3,81

Notas:

1 – Valores expressos em Reais por unidade.

2 – Para os produtos não relacionados na tabela, ou sem valor correspondente, ou lançados no mercado após a publicação desta norma, será considerado o valor da embalagem vinculado aos “OUTROS”, exceto importados;

3 – O sujeito passivo por substituição deverá observar os valores indicados para as marcas comercializadas, independente do CNPJ básico e do Nome do Fabricante.