PORTARIA SUBEREC Nº 448, DE 30 DE ABRIL DE 2026
ACRESCENTA MERCADORIAS AO ANEXO ÚNICO DA PORTARIA SUBEREC Nº 433/2025 QUE DISPÕE SOBRE A BASE DE CÁLCULO DA SUBSTITUIÇÃO TRIBUTÁRIA DO ICMS NAS OPERAÇÕES COM CERVEJA, CHOPE, ÁGUA MINERAL, REFRIGERANTES, BEBIDAS HIDROELETROLÍTICAS (ISOTÔNICAS) E ENERGÉTICAS.
SECRETARIA DE ESTADO DE FAZENDASUBSECRETARIA DE ESTADO DE RECEITAATO DO SUBSECRETÁRIOPORTARIA SUBEREC Nº 448 DE 30 DE ABRIL DE 2026ACRESCENTA MERCADORIAS AO ANEXO ÚNICO DA PORTARIA SUBEREC Nº 433/2025 QUE DISPÕE SOBRE ABASE DE CÁLCULO DA SUBSTITUIÇÃO TRIBUTÁRIA DO ICMS NAS OPERAÇÕES COM CERVEJA, CHOPE, ÁGUAMINERAL, REFRIGERANTES, BEBIDAS HIDROELETROLÍTICAS (ISOTÔNICAS) E ENERGÉTICAS.O SUBSECRETÁRIO DE ESTADO DE RECEITA, no uso de suas atribuições legais, tendo em vista o disposto no § 4º, do artigo 1º e no artigo6º da Resolução SEFAZ nº 358, de 13 de dezembro de 2018, e o constante dos autos do processo nº SEI-040006/017466/2026,RESOLVE:Art. 1º - Ao Anexo Único da Portaria SUBEREC nº 433, de 26 de dezembro de 2025, ficam acrescentadas as seguintes mercadorias:Ao inciso II - REFRIGERANTES2.2. COCA-COLASubitem Marca Volume (ml) PET Vidro / PET RetornávelLata Vidro Não Retornável/ DescartávelGarrafa Alumínio2.2.107 Pack Coca Cola Zero Pet 2L + SpriteZero Pet 2Lde 1751 a 2000 17,98Art. 2º - Esta Portaria entrará em vigor na data de sua publicação.Rio de Janeiro, 30 de abril de 2026ADILSON ZEGURSubsecretário de Estado de ReceitaId: 2732226<style>@font-face { font-family: Helvetica; } @font-face { font-family: Courier; } @font-face { font-family: "Tms Rmn"; } @font-face { font-family: Helv; } @font-face { font-family: "New York"; } @font-face { font-family: System; } @font-face { font-family: Wingdings; } @font-face { font-family: "MS Mincho"; } @font-face { font-family: Batang; } @font-face { font-family: SimSun; } @font-face { font-family: PMingLiU; } @font-face { font-family: "MS Gothic"; } @font-face { font-family: Dotum; } @font-face { font-family: SimHei; } @font-face { font-family: MingLiU; } @font-face { font-family: Mincho; } @font-face { font-family: Gulim; } @font-face { font-family: Century; } @font-face { font-family: "Angsana New"; } @font-face { font-family: "Cordia New"; } @font-face { font-family: Mangal; } @font-face { font-family: Latha; } @font-face { font-family: Sylfaen; } @font-face { font-family: Vrinda; } @font-face { font-family: Raavi; } @font-face { font-family: Shruti; } @font-face { font-family: Sendnya; } @font-face { font-family: Gautami; } @font-face { font-family: Tunga; } @font-face { font-family: "Estrangelo Edessa"; } @font-face { font-family: "Cambria Math"; } @font-face { font-family: "Yu Gothic"; } @font-face { font-family: DengXian; } @font-face { font-family: "Arial Unicode MS"; } @font-face { font-family: "Calibri Light"; } @font-face { font-family: Calibri; } @font-face { font-family: Cambria; } @font-face { font-family: "Segoe UI"; } @font-face { font-family: Verdana; } @font-face { font-family: Marlett; } @font-face { font-family: "Arial Black"; } @font-face { font-family: "Bahnschrift Light"; } @font-face { font-family: "Bahnschrift SemiLight"; } @font-face { font-family: Bahnschrift; } @font-face { font-family: "Bahnschrift SemiBold"; } @font-face { font-family: "Bahnschrift Light SemiCondensed"; } @font-face { font-family: "Bahnschrift SemiLight SemiConde"; } @font-face { font-family: "Bahnschrift SemiCondensed"; } @font-face { font-family: "Bahnschrift SemiBold SemiConden"; } @font-face { font-family: "Bahnschrift Light Condensed"; } @font-face { font-family: "Bahnschrift SemiLight Condensed"; } @font-face { font-family: "Bahnschrift Condensed"; } @font-face { font-family: "Bahnschrift SemiBold Condensed"; } @font-face { font-family: Candara; } @font-face { font-family: "Candara Light"; } @font-face { font-family: "Comic Sans MS"; } @font-face { font-family: Consolas; } @font-face { font-family: Constantia; } @font-face { font-family: Corbel; } @font-face { font-family: "Corbel Light"; } @font-face { font-family: Ebrima; } @font-face { font-family: "Franklin Gothic Medium"; } @font-face { font-family: Gabriola; } @font-face { font-family: Gadugi; } @font-face { font-family: Georgia; } @font-face { font-family: "@Gulim"; } @font-face { font-family: GulimChe; } @font-face { font-family: "@GulimChe"; } @font-face { font-family: "@Dotum"; } @font-face { font-family: DotumChe; } @font-face { font-family: "@DotumChe"; } @font-face { font-family: Impact; } @font-face { font-family: "Ink Free"; } @font-face { font-family: "Javanese Text"; } @font-face { font-family: "Leelawadee UI"; } @font-face { font-family: "Leelawadee UI Semilight"; } @font-face { font-family: "Lucida Console"; } @font-face { font-family: "Lucida Sans Unicode"; } @font-face { font-family: "Malgun Gothic"; } @font-face { font-family: "@Malgun Gothic"; } @font-face { font-family: "Malgun Gothic Semilight"; } @font-face { font-family: "@Malgun Gothic Semilight"; } @font-face { font-family: "Microsoft Himalaya"; } @font-face { font-family: "Microsoft JhengHei"; } @font-face { font-family: "@Microsoft JhengHei"; } @font-face { font-family: "Microsoft JhengHei UI"; } @font-face { font-family: "@Microsoft JhengHei UI"; } @font-face { font-family: "Microsoft JhengHei Light"; } @font-face { font-family: "@Microsoft JhengHei Light"; } @font-face { font-family: "Microsoft JhengHei UI Light"; } @font-face { font-family: "@Microsoft JhengHei UI Light"; } @font-face { font-family: "Microsoft New Tai Lue"; } @font-face { font-family: "Microsoft PhagsPa"; } @font-face { font-family: "Microsoft Sans Serif"; } @font-face { font-family: "Microsoft Tai Le"; } @font-face { font-family: "Microsoft YaHei"; } @font-face { font-family: "@Microsoft YaHei"; } @font-face { font-family: "Microsoft YaHei UI"; } @font-face { font-family: "@Microsoft YaHei UI"; } @font-face { font-family: "Microsoft YaHei Light"; } @font-face { font-family: "@Microsoft YaHei Light"; } @font-face { font-family: "Microsoft YaHei UI Light"; } @font-face { font-family: "@Microsoft YaHei UI Light"; } @font-face { font-family: "Microsoft Yi Baiti"; } @font-face { font-family: "@MingLiU"; } @font-face { font-family: "@PMingLiU"; } @font-face { font-family: MingLiU_HKSCS; } @font-face { font-family: "@MingLiU_HKSCS"; } @font-face { font-family: MingLiU-ExtB; } @font-face { font-family: "@MingLiU-ExtB"; } @font-face { font-family: PMingLiU-ExtB; } @font-face { font-family: "@PMingLiU-ExtB"; } @font-face { font-family: MingLiU_HKSCS-ExtB; } @font-face { font-family: "@MingLiU_HKSCS-ExtB"; } @font-face { font-family: "Mongolian Baiti"; } @font-face { font-family: "@MS Gothic"; } @font-face { font-family: "MS UI Gothic"; } @font-face { font-family: "@MS UI Gothic"; } @font-face { font-family: "MS PGothic"; } @font-face { font-family: "@MS PGothic"; } @font-face { font-family: "MV Boli"; } @font-face { font-family: "Myanmar Text"; } @font-face { font-family: "Nirmala UI"; } @font-face { font-family: "Nirmala UI Semilight"; } @font-face { font-family: "Palatino Linotype"; } @font-face { font-family: "Segoe MDL2 Assets"; } @font-face { font-family: "Segoe Print"; } @font-face { font-family: "Segoe Script"; } @font-face { font-family: "Segoe UI Black"; } @font-face { font-family: "Segoe UI Emoji"; } @font-face { font-family: "Segoe UI Historic"; } @font-face { font-family: "Segoe UI Light"; } @font-face { font-family: "Segoe UI Semibold"; } @font-face { font-family: "Segoe UI Semilight"; } @font-face { font-family: "Segoe UI Symbol"; } @font-face { font-family: "@SimSun"; } @font-face { font-family: NSimSun; } @font-face { font-family: "@NSimSun"; } @font-face { font-family: SimSun-ExtB; } @font-face { font-family: "@SimSun-ExtB"; } @font-face { font-family: "Sitka Small"; } @font-face { font-family: "Sitka Text"; } @font-face { font-family: "Sitka Subheading"; } @font-face { font-family: "Sitka Heading"; } @font-face { font-family: "Sitka Display"; } @font-face { font-family: "Sitka Banner"; } @font-face { font-family: Tahoma; } @font-face { font-family: "Trebuchet MS"; } @font-face { font-family: Webdings; } @font-face { font-family: "@Yu Gothic"; } @font-face { font-family: "Yu Gothic UI"; } @font-face { font-family: "@Yu Gothic UI"; } @font-face { font-family: "Yu Gothic UI Semibold"; } @font-face { font-family: "@Yu Gothic UI Semibold"; } @font-face { font-family: "Yu Gothic Light"; } @font-face { font-family: "@Yu Gothic Light"; } @font-face { font-family: "Yu Gothic UI Light"; } @font-face { font-family: "@Yu Gothic UI Light"; } @font-face { font-family: "Yu Gothic Medium"; } @font-face { font-family: "@Yu Gothic Medium"; } @font-face { font-family: "Yu Gothic UI Semilight"; } @font-face { font-family: "@Yu Gothic UI Semilight"; } @font-face { font-family: Leelawadee; } @font-face { font-family: "Microsoft Uighur"; } @font-face { font-family: "Wingdings 2"; } @font-face { font-family: "Wingdings 3"; } @font-face { font-family: "Tempus Sans ITC"; } @font-face { font-family: Mistral; } @font-face { font-family: "Lucida Handwriting"; } @font-face { font-family: "Kristen ITC"; } @font-face { font-family: "Juice ITC"; } @font-face { font-family: "Freestyle Script"; } @font-face { font-family: "Arial Narrow"; } @font-face { font-family: "Book Antiqua"; } @font-face { font-family: Garamond; } @font-face { font-family: "Monotype Corsiva"; } @font-face { font-family: "Century Gothic"; } @font-face { font-family: Algerian; } @font-face { font-family: "Baskerville Old Face"; } @font-face { font-family: "Bauhaus 93"; } @font-face { font-family: "Bell MT"; } @font-face { font-family: "Berlin Sans FB"; } @font-face { font-family: "Bernard MT Condensed"; } @font-face { font-family: "Bodoni MT Poster Compressed"; } @font-face { font-family: "Britannic Bold"; } @font-face { font-family: Broadway; } @font-face { font-family: "Brush Script MT"; } @font-face { font-family: "Californian FB"; } @font-face { font-family: Centaur; } @font-face { font-family: Chiller; } @font-face { font-family: "Colonna MT"; } @font-face { font-family: "Cooper Black"; } @font-face { font-family: "Footlight MT Light"; } @font-face { font-family: "Harlow Solid Italic"; } @font-face { font-family: Harrington; } @font-face { font-family: "High Tower Text"; } @font-face { font-family: Jokerman; } @font-face { font-family: "Kunstler Script"; } @font-face { font-family: "Lucida Bright"; } @font-face { font-family: "Lucida Calligraphy"; } @font-face { font-family: "Lucida Fax"; } @font-face { font-family: Magneto; } @font-face { font-family: "Matura MT Script Capitals"; } @font-face { font-family: "Modern No. 20"; } @font-face { font-family: "Niagara Engraved"; } @font-face { font-family: "Niagara Solid"; } @font-face { font-family: "Old English Text MT"; } @font-face { font-family: Onyx; } @font-face { font-family: Parchment; } @font-face { font-family: Playbill; } @font-face { font-family: "Poor Richard"; } @font-face { font-family: Ravie; } @font-face { font-family: "Informal Roman"; } @font-face { font-family: "Showcard Gothic"; } @font-face { font-family: "Snap ITC"; } @font-face { font-family: Stencil; } @font-face { font-family: "Viner Hand ITC"; } @font-face { font-family: Vivaldi; } @font-face { font-family: "Vladimir Script"; } @font-face { font-family: "Wide Latin"; } @font-face { font-family: "Bookman Old Style"; } @font-face { font-family: "Bookshelf Symbol 7"; } @font-face { font-family: "MS Reference Sans Serif"; } @font-face { font-family: "MS Reference Specialty"; } @font-face { font-family: "Berlin Sans FB Demi"; } @font-face { font-family: "MT Extra"; } @font-face { font-family: "Bahnschrift SemiLight (Vietname"; } @font-face { font-family: "Bahnschrift SemiBold (Vietnames"; } @font-face { font-family: "Bahnschrift SemiCondensed Balti"; } @font-face { font-family: "Bahnschrift SemiCondensed (Viet"; } @font-face { font-family: "Bahnschrift Light Condensed Gre"; } @font-face { font-family: "Bahnschrift Light Condensed Bal"; } @font-face { font-family: "Bahnschrift Light Condensed (Vi"; } @font-face { font-family: "Bahnschrift Condensed (Vietname"; } @font-face {...