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Despesa 339030: em qual subitem se enquadra o óleo diesel?

Na tabela da UFJF, o óleo diesel figura como exemplo do subitem 01 da despesa 339030. O enquadramento depende da finalidade do combustível e da orientação vigente para o órgão e exercício.
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Na tabela de detalhamento da despesa 339030 consultada, o óleo diesel aparece como exemplo do subitem 01, “Combustíveis e Lubrificantes Automotivos”. O enquadramento depende da finalidade: o mesmo quadro separa combustíveis de aviação no subitem 02 e combustíveis para outras finalidades no subitem 03.

O que significa a despesa 339030?

O documento da Coordenação de Suprimentos da Universidade Federal de Juiz de Fora (UFJF) identifica 339030 como “Material de Consumo”. Portanto, 339030 é a natureza de despesa mais ampla; os números 01, 02 e 03 são subitens que distinguem tipos e finalidades dentro dela.

O PDF atribui o detalhamento à Portaria STN nº 448, de 13 de setembro de 2002, e ao SIAFI 2020. A cópia consultada indica atualização em setembro de 2020. Isso descreve a referência documental, mas não confirma que ela continue sendo a orientação vigente em 2026. Consulte o PDF institucional da UFJF.

Qual subitem se aplica ao óleo diesel?

Subitem 01: combustíveis e lubrificantes automotivos

O diesel está expressamente listado entre os exemplos do subitem 01, “Combustíveis e Lubrificantes Automotivos”. A descrição abrange combustíveis para motores de combustão interna de veículos rodoviários, tratores, embarcações e grupos geradores estacionados ou transportáveis. Também menciona determinados lubrificantes e graxas. A lista de exemplos inclui aditivos, álcool hidratado, gasolina, graxas e óleo diesel.

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Assim, o uso descrito — e não apenas o nome do combustível — é importante para avaliar se o subitem 01 corresponde à despesa.

Como diferenciar os subitens relacionados a combustíveis?

Subitem Descrição no documento Como interpretar
01 Combustíveis e Lubrificantes Automotivos Inclui diesel entre os exemplos e descreve usos em veículos rodoviários, tratores, embarcações e grupos geradores.
02 Combustíveis e Lubrificantes de Aviação Destinado à categoria de aviação, separada do subitem 01.
03 Combustíveis e Lubrificantes para Outras Finalidades Para finalidades que não se enquadram nos subitens anteriores.

O quadro não permite concluir que todo combustível, ou todo diesel, deva ser lançado automaticamente no subitem 01. A finalidade concreta deve ser comparada com as descrições dos subitens.

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  • BOOST FUEL ECONOMY: Enhance your vehicle performance with our diesel additive that boosts cetane levels by up to 7 points resulting in better fuel economy & reduced maintenance costs. Say goodbye to poor acceleration & frequent trips to the mechanic.
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  • PREVENTS RUST & CORROSION: While demulsifying moisture & adding stability to fuel by preventing oxidation & degradation, it also provides a reliable solution for protecting fuel systems from the damaging effects of rust & corrosion.
  • EASY TO USE: Use at every fill-up, 1 oz. or 2oz. (for more cetane and lubricity boost) for every 25 gallons of diesel, this product is easy to use! Just pour it into your diesel fuel tank during your next fill up.
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O PDF determina a classificação de qualquer compra?

Não. O documento fornece um detalhamento geral, mas não informa o órgão comprador, o exercício financeiro ou a finalidade operacional de uma transação específica. Também não confirma se a tabela atualizada em setembro de 2020 foi substituída ou complementada por orientação posterior.

Para classificar uma despesa real, verifique a finalidade do combustível e a orientação aplicável ao órgão e ao exercício correspondentes. O PDF, isoladamente, não basta para comprovar o enquadramento de uma compra particular nem para afirmar qual regra está vigente hoje.

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