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Fernanda Mara De Oliveira Macedo Carneiro Pacobahyba SECRETÁRIA DA FAZENDA

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Fernanda Mara De Oliveira Macedo Carneiro Pacobahyba SECRETÁRIA DA FAZENDA 49 CÓDIGO FISCAL VALORES DE ESPÉCIE PRODUTO FABRICANTE EMBALAGEM UNIDADE DO PRODUTO REFERENCIA REFRIGERANTE REFRIGERANTE RELVA GUARANA RELVA 03.001.0011.00082 PET UN 2,06 DESCARTAVEL 1L GARRAFA PET DESCARTAVEL 1L REFRIGERANTES REFRIGERANTE REFRIGERANTE RELVA LARANJA RELVA 03.001.0011.00118 PET UN 2,06 DESCARTAVEL 1L GARRAFA PET DESCARTAVEL 1L REFRIGERANTES REFRIGERANTE REFRIGERANTE RELVA LARANJA RELVA 03.001.0010.00201 PET UN 3,18 DESCARTAVEL 2L GARRAFA PET DESCARTAVEL 2L REFRIGERANTES REFRIGERANTE REFRIGERANTE SAO GERALDO CAJU 03.001.0011.00086 SAO GERALDO PET UN 4,58 DESCARTAVEL 1L GARRAFA PET DESCARTAVEL 1L REFRIGERANTE REFRIGERANTE SAO GERALDO CAJU 03.001.0016.00089 SAO GERALDO PET UN 1,75 DESCARTAVEL 250ML GARRAFA PET DESCARTAVEL 250ML REFRIGERANTE REFRIGERANTE SAO GERALDO LARANJA 03.001.0016.00092 SAO GERALDO PET UN 1,63 DESCARTAVEL 250ML GARRAFA PET DESCARTAVEL 250ML REFRIGERANTE REFRIGERANTE SAO GERALDO UVA 03.001.0016.00214 SAO GERALDO PET UN 1,28 DESCARTAVEL 250ML GARRAFA PET DESCARTAVEL 250ML REFRIGERANTE REFRIGERANTE SAO GERALDO CAJU 03.001.0010.00145 SAO GERALDO PET UN 5,96 DESCARTAVEL 2L GARRAFA PET DESCARTAVEL 2L REFRIGERANTE REFRIGERANTE SAO GERALDO CAJU 03.001.0048.00001 SAO GERALDO VIDRO UN 2,73 RETORNAVEL 600ML GARRAFA RETORNAVEL 600ML REFRIGERANTE REFRIGERANTE SAO GERALDO CAJU 03.001.0023.00014 SAO GERALDO VIDRO UN 1,68 RETORNAVEL 200ML GARRAFA NS RETORNAVEL 200ML REFRIGERANTE REFRIGERANTE GOSTIN GUARANA 03.001.0016.00191 SAO GERALDO PET UN 1,35 DESCARTAVEL 250ML GARRAFA PET DESCARTAVEL 250ML REFRIGERANTE REFRIGERANTE DEMAIS PRODUTOS WILSON 03.001.0010.00341 WILSON PET UN 4,28 DESCARTAVEL 2L GARRAFA PET DESCARTAVEL 2L REFRIGERANTE REFRIGERANTE WILSON GUARANA 03.001.0016.00223 WILSON PET UN 1,27 DESCARTAVEL 250ML GARRAFA PET DESCARTAVEL 250ML REFRIGERANTE REFRIGERANTE WOLGA GUARANA 03.001.0028.00010 WOLGA VIDRO UN 1,46 RETORNAVEL 190ML GARRAFA RETORNAVEL 190ML REFRIGERANTE REFRIGERANTE WOLGA COLA GARRAFA 03.001.0016.00188 WOLGA PET UN 0,91 DESCARTAVEL 250ML PET DESCARTAVEL 250ML REFRIGERANTE REFRIGERANTE WOLGA GUARANA 03.001.0016.00200 WOLGA PET UN 0,90 DESCARTAVEL 250ML GARRAFA PET DESCARTAVEL 250ML REFRIGERANTE REFRIGERANTE WOLGA LARANJA 03.001.0016.00205 WOLGA PET UN 1,03 DESCARTAVEL 250ML GARRAFA PET DESCARTAVEL 250ML REFRIGERANTE REFRIGERANTE WOLGA LIMAO GARRAFA 03.001.0016.00195 WOLGA PET UN 0,96 DESCARTAVEL 250ML PET DESCARTAVEL 250ML REFRIGERANTE REFRIGERANTE WOLGA UVA GARRAFA 03.001.0016.00193 WOLGA PET UN 0,92 DESCARTAVEL 250ML PET DESCARTAVEL 250ML REFRIGERANTE REFRIGERANTE WOLGA COLA 03.001.0010.00292 WOLGA PET UN 3,12 DESCARTAVEL 2L GARRAFA PET DESCARTAVEL 2L REFRIGERANTE REFRIGERANTE WOLGA GUARANA 03.001.0010.00275 WOLGA PET UN 3,37 DESCARTAVEL 2L GARRAFA PET DESCARTAVEL 2L REFRIGERANTE REFRIGERANTE WOLGA LARANJA 03.001.0010.00295 WOLGA PET UN 3,23 DESCARTAVEL 2L GARRAFA PET DESCARTAVEL 2L REFRIGERANTE REFRIGERANTE WOLGA LIMAO 03.001.0010.00278 WOLGA PET UN 3,11 DESCARTAVEL 2L GARRAFA PET DESCARTAVEL 2L REFRIGERANTE REFRIGERANTE WOLGA UVA GARRAFA 03.001.0010.00291 WOLGA PET UN 3,08 DESCARTAVEL 2L PET DESCARTAVEL 2L REFRIGERANTE REFRIGERANTE WOLGA GUARANA 03.001.0018.00067 WOLGA PET UN 1,88 DESCARTAVEL 600ML GARRAFA PET DESCARTAVEL 600ML REFRIGERANTE REFRIGERANTE DEMAIS PRODUTOS XAMEGO 03.001.0027.00007 XAMEGO PET UN 5,06 DESCARTAVEL 3L GARRAFA PET DESCARTAVEL 3L *** *** *** INSTRUÇÃO NORMATIVA Nº07, de 29 de janeiro de 2019. DIVULGA OS VALORES RELATIVOS À VENDA A CONSUMIDOR FINAL DE CERVEJA E CHOPE, PARA EFEITO DE COBRANÇA DO ICMS POR SUBSTITUIÇÃO TRIBUTÁRIA. O SECRETÁRIO DA FAZENDA DO ESTADO DO CEARÁ, no uso de suas atribuições legais, e Considerando o disposto no art. 36 da Lei nº 12.670, de 27 de dezembro de 1996, e o disposto na Seção V do Capítulo II do Título I do Livro Terceiro do Decreto nº 24.569, de 31 de julho de 1997, Considerando o resultado da consulta dos preços médios de cerveja e chope, indicados no Catálogo Eletrônico de Valores de Referência (CEVR) da Secretaria da Fazenda do Ceará, que toma por base os valores médios dessas mercadorias constantes de Notas Fiscais Eletrônicas (NF-e), conforme o disposto no art. 36-A da Lei nº 12.670, de 1996, Considerando o disposto no Protocolo ICMS nº 11/91, de 21 de maio de 1991, Considerando o lançamento de novos produtos no mercado, por parte das empresas fabricantes dos produtos indicados. RESOLVE: Art. 1º Ficam estabelecidos os valores dos produtos indicados no Anexo Único desta Instrução Normativa, para efeito de exigência do ICMS por substituição tributária, nas operações destinadas a contribuintes deste Estado. Art. 2.º Conforme disposto no § 1.º do art. 475 do Decreto 24.569, de 31 de julho de 1997, na operação de entrada interestadual, quando o preço praticado for igual ou superior a 80% (oitenta por cento) do valor indicado no Anexo Único desta Instrução Normativa, o preço a consumidor final, a ser utilizado para efeito de substituição tributária, será o preço praticado pelo contribuinte substituto, adicionado do frete, carreto, IPI e das demais despesas debitadas ao estabelecimento destinatário, acrescido do resultado da aplicação, sobre este montante, do percentual de agregação de 30% (trinta por cento). Art. 3.º Conforme disposto no § 2.º do art. 475 do Decreto 24.569, de 1997, na operação de importação e na arrematação em leilão, quando o preço praticado for igual ou superior a 80% (oitenta por cento) do valor indicado no Anexo Único desta Instrução Normativa, o preço a consumidor final, a ser utilizado para efeito de substituição tributária, será o preço praticado pelo importador ou arrematante, adicionado do frete, carreto, Imposto de Importação, IPI e das demais despesas debitadas ao estabelecimento destinatário, acrescido do resultado da aplicação, sobre este montante, do percentual de agregação de 30% (trinta por cento). Art. 4.º Na operação com cerveja e chope não relacionados nesta Instrução Normativa, o preço a consumidor final, para efeito da cobrança do ICMS no regime de substituição tributária, será aquele estabelecido para seus similares ou, na falta destes, o preço praticado no mercado varejista. Art. 5.º Ocorrendo operações com produtos aqui não especificados em razão do tamanho ou embalagem, poderá ser adotada a proporcionalidade desses produtos com aqueles elencados no Anexo Único desta Instrução Normativa. Art. 6.º Conforme disposto no art. 476 do Decreto 24.569, de 1997, quando ocorrer alteração do preço, ao nível de estabelecimento industrial, o contribuinte substituto promoverá, independentemente da edição de qualquer ato da autoridade estadual, a atualização da base de cálculo da substituição tributária, nos mesmos percentuais da alteração ocorrida. Art. 7.º Esta Instrução Normativa entra em vigor na data de sua publicação, produzindo efeitos a partir de 5 de fevereiro de 2019. SECRETARIA DA FAZENDA DO ESTADO DO CEARÁ, em Fortaleza, aos 29 de janeiro de 2019. Fernanda Mara de Oliveira Macedo Carneiro Pacobahyba SECRETÁRIA DA FAZENDA ANEXO ÚNICO À INSTRUÇÃO NORMATIVA N°07/2019 CÓDIGO PREÇO MÉDIO FISCAL DO ESPÉCIE PRODUTO CATALOGO FABRICANTE EMBALAGEM UNIDADE CONSUMIDOR PRODUTO FINAL CERVEJA CERVEJA HILDEGARD VON BINGEN 03.002.0052.00096 ABADESSA VIDRO UN 48,07 DESCARTAVEL 500ML WEIZENBIER GARRAFA 500ML CERVEJA CERVEJA LEFFE BRUNE GARRAFA 03.002.0053.00366 ABBAYE DE LEFFE VIDRO UN 14,85 DESCARTAVEL 330ML DESCARTAVEL 330ML CERVEJA CERVEJA CHIMAY BLUE GRANDE RESERVE 03.002.0057.00113 CERVEJARIA CHIMAY VIDRO UN 84,95 DESCARTAVEL 750ML GARRAFA DESCARTAVEL 750ML CÓDIGO PREÇO MÉDIO FISCAL DO ESPÉCIE PRODUTO CATALOGO FABRICANTE EMBALAGEM UNIDADE CONSUMIDOR PRODUTO FINAL CERVEJA CERVEJA CHIMAY RED GARRAFA ABBAYE NOTRE- 03.002.0053.00044 VIDRO UN 37,13 DESCARTAVEL 330ML DESCARTAVEL 330ML DAME DE SCOURMONT CERVEJA CERVEJA CHIMAY RED GARRAFA 03.002.0057.00063 CERVEJARIA CHIMAY VIDRO UN 74,59 DESCARTAVEL 750ML DESCARTAVEL 750ML CERVEJA CERVEJA CHIMAY RED GARRAFA 03.002.0053.00044 CERVEJARIA CHIMAY VIDRO UN 37,45 DESCARTAVEL 330ML DESCARTAVEL 330ML CERVEJA CERVEJA CHIMAY BELGIAN TRIPEL 03.002.0053.00470 CERVEJARIA CHIMAY VIDRO UN 37,82 DESCARTAVEL 330ML GARRAFA DESCARTAVEL 330ML CERVEJA CERVEJA CHIMAY BELGIAN TRIPEL 03.002.0057.00093 CERVEJARIA CHIMAY VIDRO UN 60,56 DESCARTAVEL 750ML GARRAFA DESCARTAVEL 750ML CERVEJA ABBAYE NOTRE-DAME 03.002.0053.00225 CERVEJA ROCHEFORT 6 LONG NECK 330ML VIDRO UN 21,62 DESCARTAVEL 330ML DE SAINT-REMY CERVEJA CERVEJA JUDAS BELGIAN STRONG 03.002.0053.00321 ALKEN MAES VIDRO UN 45,42 DESCARTAVEL 330ML ALE LONG NECK 330ML CERVEJA BARNEY FLATS OATMEAL ANDERSON VALLEY 03.002.0096.00002 CERVEJA LATA 355ML VIDRO UN 26,96 STOUT LATA 355ML BREWING ANDERSON VALLEY 03.002.0096.00003 CERVEJA LATA 355ML CERVEJA BOONT AMBER ALE LATA 355ML VIDRO UN 16,19 BREWING CERVEJA CERVEJA HEELCH OHOPS GARRAFA ANDERSON VALLEY 03.002.0055.00254 VIDRO UN 37,21 DESCARTAVEL 355ML LONG NECK 355ML BREWING ANDERSON VALLEY 03.002.0096.00004 CERVEJA LATA 355ML CERVEJA HOP OTTIN IPA LATA 355ML VIDRO UN 22,34 BREWING CERVEJA ANDERSON VALLEY 03.002.0055.00298 CERVEJA POLEEKO PALE ALE GARRAFA 355ML VIDRO UN 26,47 DESCARTAVEL 355ML BREWING CERVEJA 03.002.0051.00557 CERVEJA ANNER BOAVENTURA GARRAFA 600ML ANNER BIER VIDRO UN 26,59 DESCARTAVEL 600ML CERVEJA CERVEJA ANNER MARIA 03.002.0051.00558 ANNER BIER VIDRO UN 37,75 DESCARTAVEL 600ML DEGOLADA GARRAFA 600ML CERVEJA CERVEJA BALLAST POINT BIG EYE 03.002.0055.00042 BALLAST POINT VIDRO UN 33,28 DESCARTAVEL 355ML IPA GARRAFA LONG NECK 355ML CERVEJA CERVEJA BALLAST POINT PALE ALE 03.002.0055.00321 BALLAST POINT VIDRO UN 34,84 DESCARTAVEL 355ML GARRAFA LONG NECK 355ML CERVEJA
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