Pesquisando na net consequi o código abaixo e ficou 100%
https://support.microsoft.com/pt-br/kb/287756
Após deletar os dados da tbl eu chamo a função com os dados da tbl:
Call ChangeSeed("ICMS10", "Codigo", 1)
que irá executar a função que fica no módulo:
Function ChangeSeed(strTbl As String, strCol As String, lngSeed As Long) As Boolean
'You must pass the following variables to this function.
'strTbl = Table containing autonumber field
'strCol = Name of the autonumber field
'lngSeed = Long integer value you want to use for next AutoNumber.
Dim cnn As ADODB.Connection
Dim cat As New ADOX.Catalog
Dim col As ADOX.Column
'Set connection and catalog to current database.
Set cnn = CurrentProject.Connection
cat.ActiveConnection = cnn
Set col = cat.Tables(strTbl).Columns(strCol)
col.Properties("Seed") = lngSeed
cat.Tables(strTbl).Columns.Refresh
If col.Properties("seed") = lngSeed Then
ChangeSeed = True
Else
ChangeSeed = False
End If
Set col = Nothing
Set cat = Nothing
Set cnn = Nothing
End Function