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Classificação Fiscal Amapa-AP

IVA Equipamentos de segurança 6506.10.00. 56.87%


Auto Peças
IVA Motos 8714.19.00. 56.87%
IVA Bicicletas 8712.00.10. ---
IVA Acessorios 8714.91.00. ---
8714.95.00 ---
8714.96.00 ---
8714.93.10 ---
8714.93.20 ---
8714.94.10. ---
8714.99.10. ---
8714.99.90 ---
8714.94.90. ---
8512.10.00. ---
4011.50.00 ---
4013.20.00 ---

Protocolos ICMS
66/10 BIKE BA
136/09 BIKE MG
161/09 BIKE RS
133/10 BIKES PE
116/09 CAPACETES
22/08 CAPACETE CEARA
41/08 CAPACETE DF
129/10 CAPACETE PE

Ultimo procolo de icms-st dia 31/10/10 183

“MVA ajustada = [(1+ MVA-ST original) x (1 - ALQ inter) / (1- ALQ intra)] -1”, onde
I – “MVA-ST original” é a margem de valor agregado prevista no § 2º;
II – “ALQ inter” é o coeficiente correspondente à alíquota interestadual aplicável à operação;
III – “ALQ intra” é o coeficiente correspondente à alíquota prevista para as operações substituídas, na
unidade federada de destino.

I – quando a MVA-ST corresponder ao percentual de 26,50% (vinte e seis inteiros e cinqüenta centésimos por cento):
Alíquota interna na unidade federada de destino
17% 18% 19%
Alíquota
interestadua
l de 7% 41.70% 43.50% 45.20%
Alíquota
interestadua
l de 12% 34.10% 35.80% 37.40%

II – quando a MVA-ST corresponder ao percentual de 40% (quarenta por cento):


Alíquota interna na unidade federada de destino
17% 18% 19%
Alíquota
interestadua
l de 7% 56.90% 58.80% 60.70%
Alíquota
interestadua
l de 12% 48.40% 50.20% 52.10%
Amazonas-AM Bahia-BA Ceara-CE Espiríto Santo-ES Maranhão-MA Mato Grosso-MT
56.87% 56.87% 56.87% 56,87% 56.87% 56.87%
56.87% 56.87% 56.87% 56,87% 56.87% 56.87%
--- 62.47% --- --- --- ---
--- 62.47% --- --- --- ---
--- 62.47% --- --- --- ---
--- 62.47% --- --- --- ---
--- 62.47% --- --- --- ---
--- 62.47% --- --- --- ---
--- 62.47% --- --- --- ---
--- 62.47% --- --- --- ---
--- 62.47% --- --- --- ---
--- 62.47% --- --- --- ---
--- 62.47% --- --- --- ---
--- 62.47% --- --- --- ---
--- 62.47% --- --- --- ---

de
-------------) Aliquota Interestadual
l à operação; -------------) Aliquota Interna
operações substituídas, na

os e cinqüenta centésimos por cento):


Minas Gerais-MG Pará-PA Parana-PR Piaui-PI Rio Grande do Sul-RS Santa Catarina-SC
50.24% 56.87% 50.24% 56.87% 48.43% 48.43%
50.24% 56.87% 50.24% 56.87% 48.43% 48.43%
57.76% --- --- --- 55.86% ---
76.72% --- --- --- 74.59% ---
76.72% --- --- --- 74.59% ---
76.72% --- --- --- 74.59% ---
76.72% --- --- --- 74.59% ---
76.72% --- --- --- 74.59% ---
76.72% --- --- --- 74.59% ---
76.72% --- --- --- 74.59% ---
76.72% --- --- --- 74.59% ---
76.72% --- --- --- 74.59% ---
76.72% --- --- --- 74.59% ---
76.72% --- --- --- 74.59% ---
76.72% --- --- --- 74.59% ---
São Paulo-SP Rio de Janeiro-RJ Alagoas-AL Distrito Federal-DF
40.00% 52,10% 56,87% 56,87%
40.00% 52,10% 56,87% 56,87%
47.00% --- --- ---
64.67% --- --- ---
64.67% --- --- ---
64.67% --- --- ---
64.67% --- --- ---
64.67% --- --- ---
64.67% --- --- ---
64.67% --- --- ---
64.67% --- --- ---
64.67%
64.67% --- --- ---
64.67% --- --- ---
64.67% --- --- ---
ITENS QTD VALOR TOTAL PEDIDO 75% PEDIDO 25% NOTA IPI ICMS

BICICLETAS 2 R$ 2,000.00 R$ 4,000.00 R$ 3,000.00 R$ 1,000.00 R$ 100.00 R$ 180.00


ICMS-ST TOTAL NF-E

R$ 84.60 R$ 1,184.60 R$ 4,184.60