EUROPEAN COMMISSION DIRECTORATE GENERAL XXI TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes

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1 EUROPEAN COMMISSION DIRECTORATE GENERAL XXI TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes REF Octobre 1999 EXCISE DUTY TABLES E_uropean Commission Deieg"'tion Library "' 2300 M Street NVV Washington, o'c (Incorporates all amendments received up to 1 October 1999 TheECU mti replaced by the!!!!! onl January with a conversion rateofl:l HNorical referencfs (p~1999)totheecu should continue to be labelled mecu. Rue de Ia Loi 200, B-1049 Bruxelles/Wetstraat 200, B-1049 Brussel- Belgium- Office: M059 4/11. Telephone: direct line (+32-2) , switchboard Fax: (+32-2) Telex: COMEU B Telegraphic address: COMEUR Brussels. X.400: G=Tove; S=Mogensen; I=TM; P=CEC; A=RTT; C=BE Internet: tove.mogensen@dg21.cec.be

2 ute 400 Mail Time 07:54:04 Date 1 0/07/99 te Posted: bject: VIS Peter (CEC, DG11) WALTON-GEORGE Ian (CEC, SG) Thursday, October 07, :45:39 AM Excise Duty Tables - REF October 1999 (1 October) T ~orporates all amendments RECEIVED(!!) up to 6 October aendments (further up-date) and corrections. ok at page 3 for details. 1- France- Diesel "Aquazole" -(Council decision as of 30/3/99 in application /99). LY - Portugal - cigarettes g- Greece- Petrol and Gas Oil vet - Spain - LPG "heating" and Methane addition corrected euro-figures for Ireland. I send both of them:.doc and.rtf formats. ope I haven't forgotten anything... - ve Mogensen ta file: rile type: "'-mputer: dated: ngth: ta file: e type: Computer: dated: ngth: REF 1003.doc W4W MS Windows Thu 7 Oct 99 03:37 920k REF 1003.rtf. doc W4W MS Windows Thu 7 Oct 99 03:39 918k Page2

3 Page printed 20/04/99 INTRODUCTORY NOTE In collaboration with the Member States, the European Commission has established the "EXCISE DUTY TABLES" showing rates in force in the Member States of the European Union. This publication aims to provide up-to-date information on Member States main excise duty rates as they apply to typical products. It is intended that Member States will regularly communicate to the Commission all modifications of the rates covered by this publication and that revised editions of the tables will be published at regular intervals. To this end, it is vital that all changes to duty structures or rates are advised by Member States to the Commission as soon as possible so that they may be incorporated in the tables with the least possible delay. All details should be sent to Mrs Tove Mogensen: ... be; fax... lnt ; telephone....lnt

4 Page printed UPDATE SITUATION- EXCISE DUTY TABLES 1 January 1999 New start 1 January 1999 FR Mineral Oils (Aquazole) 4 January 1999 FR Manufactured Tobacco (Cigarettes) 16 January 1999 IT Mineral Oils 9 March 1999 UK Alcoholic Beverages 9 March 1999 UK Mineral Oils 9 March 1999 UK Manufactured Tobacco 1 April1999 DE Mineral Oils 1 May 1999 EL Mineral Oils (Gas Oil "heating"- season rates) 21 May 1999 PT Manufactured Tobacco (Cigarettes) 1 June 1999 DK Mineral Oils (Gas Oil, LPG and Kerosene - all propellant) 1 June 1999 PT Alcoholic Beverages (Beer) 1 June 1999 PT Mineral Oils (Petrol and Gas Oil, Kerosene) 5 Aug 1999 EL Mineral Oils (Petrol and Gas Oil} 3 Oct 1999 ES Mineral Oils (LPG "heating" and Methane= new) 1 Oct1999 Page 5 New euro exchange rates for DK, EL, UK and SE.... ljand... Minor modifications, some of them cosmetic, added up to 1 October 1999 lj... 3

5 INDEX Page printed INTRODUCTORY NOTE UPDATE SITUATION 2 3 ECU exchange rate as of 1 OCTOBER 1998 ALCOHOLIC BEVERAGES Beer Wine Graphs - Wine Fermented beverages other than wine and beer Intermediate products Graph - Intermediate products Ethyl alcohol Graph - Ethyl alcohol National taxes MINERAL OILS Petrol and Gas oil Graphs - Petrol and Gas oil LPG and Methane Heavy fuel oil and Kerosene Graph - Heavy fuel oil National taxes MANUFACTURED TOBACCO Cigarettes Graphs - Cigarettes Cigars and cigarillos Fine cut tobacco Other smoking tobaccos REVENUES FROM TAXES ON CONSUMPTION ECU/EURO exchange rates as of 1 January (Jan 95-99) Alcoholic beverages Mineral oils Manufactured tobacco

6 ECU Exchange Rate Page printed 5/10/99 Value of National Currency in Euro at 1 October 1999 Member State National Currency Currency value AT OS 13,7875 BE BFR 40,4271 DE DM 1,95955 DK DKR 7,4335 EL DRA 328,65 ES PTA 166,523 FI FMK 5,96482 FR FF 6,57081 UK UKL 0,6499 IE IRL 0, IT LIT 1937,27 LU LFR 40,4271 NL HFL 2,21012 PT ESC 200,983 SE SKR 8,7425

7 page printed 20/04/99 ALCOHOLIC BEVERAGES 6

8 (Article 2 Directive 92/83/EEC) (Article 4.1 Directive 92/83/EEC) (Article 5.1 Directive 92/83/EEC) Minimum excise ECU per hi/degree Plato of finished product ECU per hi/degree of alcohol of finished Rate may not be set more than 50% below the duty adopted by product. standard national rate. the Council on (Dir 92/84/EEC) (Article 6 Directive 92/84EEC) (Article 6 Directive 92/84/EEC) (Article 4.1 Directive 92/83/EEC) (Article.1 Directive 92/83/EEC) MS 1,2%-2,8% 386 2,32 16,C Nat Excise duty/huoplato VAT Excise duty/hl/ 0 alc. VAT Excise duty/hl/ 0 Plato VAT Excise duty/hl/ 0 alc. VA' Curr NatCurr EURO % NatCurr EURO % NatCurr EURO % NatCurr EURO % AT OS 20,00 1,45 20,00 <12500 hl 12,00 0,87 20,00 <25000 hl 14,00 1,02 20,00 <37500 hl 16,00 1,16 20,00 <= hl 18,00 1,31 20,00 BE BFR 69,00 1,71 21,00 <= hl 60,00 1,48 21,00 <= hl 62,00 1,53 21,00 <= hl 64,00 1,58 21,00 <= hi 66,00 1,63 21,00 <= hl 68,00 1,68 21,00 DE DM 1,54 0,79 16,00 <= hl 0,77 0,39 16,00 <= hl 0,92 0,47 16,00 <= hl 1,08 0,55 16,00 <= hl 1,16 0,59 16,00 DK DKR <= 11 Plato 268,50 36,03 25,00 from 16,36 2,20 25,00 0,5%-2,8% 0,00 0,00 25,C > 11 o <= 14 o Plato 345,75 46,39 25,00 to 22,72 3,05 25,00 > 14 <= 18 Plato 460,75 61,82 25,00 > 18 <= 22 Plato 510,25 68,46 25,00 >22 Plato 27,00 3,62 25,00 EL DRA 384 1,14 18,00 ES PTA 128 0,77 16,00 0,5%-1,2% 0 0,00 16,C FI FMK 170,00 28,50 22,00 <=2000 hl 119,00 19,95 22,00 0,5%-2,8% 10,00 1,68 22,C <= hl 136,00 22,80 22,00 <=55000 hl 153,00 25,65 22,00 FR FF >2,8% 17,00 2,59 20,60 0,5%-2,8% 8,50 1,29 20,E Beer AI co h 0 r IC B eve rages Page printed 2/04/S Standard rates Reduced rates CN 2203, CN 2206 "Independent small breweries" "Low alcohol" (Actual alcoholic strength by vol. exceeding 0,5%.) (Yearly production limited to hl.) (Not exceeding 2,8%.) DK: Beer (degree Plato): The first four rates are gtven "per hl", the last one "per hl per degree Plato".

9 (Article 2 Directive 92/83/EEC) (Article 4.1 Directive 92/83/EEC) (Article 5.1 Directive 92/83/EEC) Minimum ECU per hi/degree Plato of finished product ECU per hlldegree of alcohol of finished Rate may not be set more than 50% below the excise duty product. standard national rate. adopted by the Council on (Dir92/84/EEC) (Article 6 Directive 92/84EEC) (Article 6 Directive 92/84/EEC) (Article 4.1 Directive 92/83/EEC) (Article 5.1 Directive 92/83/EEC) MS 0 Nat Excise duty/hlfdplato VAT Excise dutylhl/ 0 alc. VAT Excise duty/hl/ 0 Plato or / 0 alcohol VAT Excise duty/hl/ 0 alc. VJ Curr NatCurr EURO % NatCurr EURO % NatCurr EURO % NatCurr EURO ~. UK UKL 11,50 16,51 17,50 0,5%-1,2% 0,00 0,00 17 IE IRL 15,65 19,95 21,00 IT LIT ,40 20,00 LU LFR 32 0,79 15,00 <= hi 16 0,40 15,00 <= hi 18 0,45 15,00 NL HFL <= 7 Plato 20,00 9,05 17,50 <= 7 Plato 18,50 8,37 17,50 > 7 <= 11 Plato 35,20 15,93 17,50 >7 <=11 o Plato 32,56 14,55 17,50 > 11 <= 15 Plato 46,90 21,22 17,50 >11 <= 15 Plato 43,38 19,63 17,50 >15 Plato 58,65 26,54 17,50 >15 Plato 54,25 24,55 17,50 PT ESC <=8 Plato 1410,00 7,02 17,00 >0,5%<1,2%vo 1125,00 5,60 17,00 >0,5%<1,2%vol 562,50 2,80 17,00 0,5o/o-2,8% 1100,0 5,47 20 I 0 >8 <=11 Plato 2250,00 11,19 17,00 <=8 Plato 705,00 3,51 17,00 >0,5%<=1,2% 1125,0 5,60 17 > 11 o <=13 Plato 2820,00 14,03 17,00 >8 <=11 Plato 1125,00 5,60 17,00 >13 <=15 Plato 3380,00 16,82 17,00 > 11 o <= 13 Plato 1410,00 14,03 17,00 >15 Plato 3950,00 19,65 17,00 >13 <=15 Plato 1690,00 8,41 17,00 >15 Plato 1975,00 9,83 17,00 SE SKR >2,8% 147,00 15,83 25, Beer... AI co h 0 1 IC B eve rages Page printed 6/10 Standard rates Reduced rates CN 2203, CN 2206 "Independent small breweries" "Low alcohol" (Actual alcoholic strength by vol. exceeding 0,5%.) (Yearly production limited to hi.) (Not exceeding 2,8%.) NL: Beer (degree Plato): All the four rates are given "per hl". PT: Beer (degree Plato): All Portuguese rates are given "per hl".

10 MS Nat Excise duty per hectolitre VAT Excise duty per hectolitre VAT Excise duty per hectolitre VAT Curr NatCurr EURO % NatCurr EURO % NatCurr EURO % AT OS 0,00 0,00 20, , ,06 20, ,00 72,53 20,00 BE BFR 1900,00 47,00 21, ,00 160,78 21,00 600,00 14,84 21,00 DE DM 0,00 0,00 16,00 266,00 135,75 16,00 Spark< 6% 100,00 51,03 16,00 DK DKR 6%-15%vol 705,00 94,59 25,00 6o/o-15%vol 1055,00 141,56 25,00 Still 1,2%-6%vol 450,00 60,38 25,00 15%-22%vol 1055,00 141,56 25,00 15%-22%vol 1405,00 188,52 25,00 Spark 1,2%-6%vol 800,00 107,34 25,00 EL DRA 0 0,00 18,00 0 0,00 18,00 ES PTA 0 0,00 16,00 0 0,00 16,00 0 0,00 16,00 FI FMK 1400,00 234,71 22, ,00 234,71 22,00 >1,2%<2,8% 27,00 4,53 22,00 >2,8%<5,5% 800,00 134,12 22,00 >5,5%<8,0% 1100,00 184,41 22,00 FR FF 22,00 3,35 20,60 54,80 8,34 20,60 UK UKL 149,28 214,32 17,50 213,27 306,19 17,50 Still>1,2% <=4% 46,01 66,06 17,50 Still>4% <=5,5% 63,26 90,82 17,50 Spark>5,5%< 8,5% 161,20 231,44 17,50 IE IRL 215,01 274,14 21,00 430,02 548,29 21,00 <5.5% 71,66 91,37 21,00 IT LIT 0 0,00 20,00 0 0,00 20,00 LU LFR <=13%vol 0 0,00 12,00 0 0,00 15,00 >13%vol 0 0,00 15,00 NL HFL 107,50 48,70 17,50 366,50 165,83 17,50 Still 53,75 24,32 17,50 Sparkling 69,50 31,45 17,50 PT ESC 0 0,00 5,00 0 0,00 17,00 Wine AI co h 0 r IC B eve rages Page printed Standard rates Reduced rate Still Wine Sparkling Wine Still Wine - Sparkling Wine (Not exceeding 8.5% vol.) (Article 8.1 of Directive 92/83/EEC) (Article 8.2 of Directive 92/83/EEC) (Article 9.3 of Directive 92/83/EEC) Minimum excise 0 ECU per hectolitre of product. 0 ECU per hectolitre of product. 0 ECU per hectolitre of product. duty adopted by the Council on (Dir. 92/84/EEC) (Article 5 of Directive 92/84/EEC) (Article 5 of Directive 92/84/EEC) (Article 5 of Directive 92/84/EEC)

11 ... Wine... Page printed 8/04/99 MS Nat Excise duty per hectolitre VAT Excise duty per hectolitre VAT Excise duty per hectolitre VAT Curr NatCurr EURO % NatCurr EURO % NatCurr EURO % SE SKR 2720,00 292,97 25, ,00 292,97 25,00 Still&Spark <2,25% 0,00 0,00 25,00 Still&Spark 2,25%-4,5% 934,00 100,60 25,00 Still&Spark 4,5%-7% 1380,00 148,64 25,00 Still&Spark 7o/o-8,5% 1898,00 204,43 25,00 10 AI co h 0 r IC B eve rages Standard rates Reduced rate Still Wine Sparkling Wine Still Wine - Sparkling Wine (Not exceeding 8.5% vol.) (Article 8.1 of Directive 92/83/EEC) (Article 8.2 of Directive 92/83/EEC) (Article 9.3 of Directive 92/83/EEC) Minimum excise 0 ECU per hectolitre of product. 0 ECU per hectolitre of product. 0 ECU per hectolitre of product. duty adopted by the Council on (Dir. 92/84/EEC) (Article 5 of Directive 92/84/EEC) (Article 5 of Directive 92/84/EEC) (Article 5 of Directive 92/84/EEC)

12 ... values in Ecu at Ol/10/98 Still wine Page printed 6/10/99 ~-,..., ,..., ~ ~...,,...,.....,,,.,_.,,..,_,,..,......,...,...,...,......,...,..,....--~ > """""'""'',..,..,.,......, ,...._...,......,...~...-.v ,..,-...,.,..._...,...""""''...''...,n...,...,...,..,._,,... ~ ; AT BE DE DKI DK2 EL ES FI FR UK IE IT LUI LU2 NL PT SE Member states Minimum excise duty: 0 EURO per hectolitre of product I m Excise Duty Rate I

13 values in Ecu at 01/10/98 Sparkling Wine Page printed 6/10/ AT BE DE DK1 DK2 EL ES FI FR UK IE IT LU NL PT SE Minimum excise duty: 0 EURO per hectolitre of product Member states lm Excise Duty Rate I

14 Not exceeding 8.5% vol. (Article 12.1 of Directive 92/83/EEC) Article 12.2 of Directive 92/83/EEC) (Article 13.3 of Directive 92/83/EEC) Minimum excise 0 ECU per hectolitre of product. 0 ECU per hectolitre of product. 0 ECU per hectolitre of product. duty adopted by the Council on (Article 5 ofdirective 92/84EEC and... (Article 5 ofdirective 92/84EEC and... (Article 5 of Directive 92/84EEC and... (Dir. 92/84/EEC)... Article 15 ofdirective 92/83/EEC)... Article 15 of Directive 92/83/EEC)... Article 15 of Directive 92/83/EEC) MS Sparkling >5,5%<8,5% 161,20 231,44 17,50 Cider&Perry> 1,2%<7,5% 25,27 36,28 17,50 Cider&Perry>7,5%<8,5% 37,92 54,44 17,50 Spark Cid&Perr>5,5%<8,5% 161,20 231,44 17,50 Still&Sparkl 2,25%-4,5% 934,00 100,60 25,00 Still&Sparkl 4,5%-7% 1380,00 148,64 25,00 Still&Sparkl 7%-8,5% 1898,00 204,43 25,00 Nat Excise duty per hectolitre VAT Excise duty per hectolitre VAT Excise duty per hectolitre VAT Curr NatCurr EURO % NatCurr EURO % NatCurr EURO % AT OS 0 0,00 20, ,00 145,06 20,00 Sparkling 1000,00 72,53 20,00 BE BFR 1900,00 46,47 21, ,00 160,78 21,00 600,00 14,84 21,00 DE OM 0,00 0,00 16,00 266,00 135,75 16,00 Sparkling < 6% vol 100,00 51,03 16,00 DK DKR Still 6%-15% vol 705,00 94,59 25,00 Still1,2%-6% vol 450,00 60,38 25,00 EL ORA 0 0,00 18,00 0 0,00 18,00 0 0,00 18,00 ES PTA 0 0,00 16,00 0 0,00 16,00 0 0,00 16,00 FI FMK 1400,00 234,71 22, ,00 234,71 22,00 >1,2%<2,8% 27,00 4,53 22,00 >2,8%<5,5% 800,00 134,12 22,00 >5,5%<8,0% 1100,00 184,41 22,00 FR FF 22,00 3,35 20,60 22,00 3,35 20,60 UK UKL 149,28 214,32 17,50 213,27 306,19 17,50 Still >1,2%<=4% 46,01 66,06 17,50 Still >4%<=5,5% 63,26 90,82 17,50 IE IRL 215,01 274,14 21,00 430,02 548,29 21,00 <=6%vol 35,03 44,66 21,00 >6% <8,5% vol 151,59 193,28 21,00 IT LIT 0 0,00 20,00 0 0,00 20,00 LU LFR 0 0,00 15,00 0 0,00 15,00 0 0,00 15,00 NL HFL 107,50 48,70 17,50 366,50 165,83 17,50 Still 53,75 24,32 17,50 Sparkling 69,50 31,45 17,50 PT ESC 0 0,00 17,00 0 0,00 17,00 0 0,00 17,00 SE SKR 2720,00 292,97 25, ,00 292,97 25,00 Still&Sparkl <2,25% 0 0,00 25,00 Fermented beverages other than wine and beer AI co h 0 r IC B evera2es Other sparkling fermented beverages. Page printed Standard rates Reduced rates Other still fermented beverages. Other sparkling fermented beverages. Other still fermented beverages.

15 Page printed Intermediate products AI co h 0 I' IC B eve rages Standard rates Reduced rates Not exceeding 15% vol. Minimum excise duty adopted by the Council on (Dir. 92/84/EECj_ MS Nat Curr AT OS BE BFR DE DM DK DKR EL DRA ES PTA FI FMK FR FF UK UKL IE IRL IT LIT LU LFR NL HFL PT ESC SE SKR (Article 17 of Directive 92/83/EEC) (Article 18.3 ofdirective 92/83/EEC) 45 ECU per hectolitre of product. Not set more than 40% below the standard national rate of excise duty and not less than the rates on still-wines etc. (Article 4 of Directive 92/84/EEC) (Article 18.3 ofdirective 92/83/EEC) Excise duty VAT Excise duty VAT NatCurr EURO % NatCurr EURO % 700,00 50,77 20,00 Sparkling 2000,00 145,06 20, ,00 98,59 21, ,00 74,21 21,00 Sparkling 5149,00 127,37 21,00 300,00 153,10 16,00 200,00 102,06 16,00 Sparkling 266,00 135,75 16,00 Still 15%-22%vol 1055,00 141,56 25,00 Still 1,2o/o-6% vol 450,00 60,38 25,00 Still6%-15% vol 705,00 94,59 25, ,00 18,00 0 0,00 18, ,79 16, ,47 16, ,00 704,13 22, ,00 427,51 22, ,00 213,06 20,60 199,03 285,75 17,50 149,28 216,95 17,50 311,97 397,77 21,00 215,01 287,57 21, ,55 20, ,79 15, ,00 15,00 Still 187,00 84,61 17,50 132,75 60,06 17,50 Sparkling 366,50 165,83 17, ,00 47,27 17,00 Still& Spark 4517,00 486,52 25, ,00 292,97 25,00 EL,FR: Reduced rate for "Vin doux naturel": Greece= DRA 7610 (EURO 22,50), France= FF 350 (EURO 53,27) (Article 18.4 Directive 92/83/EEC).

16 values in Ecu at 01/10/98 Intermediate Products Page printed ATI AT2 BEl BE2 DEI DE2 DK EL ES FI FR UK IE IT LU NLI NL2 PT SE Member states Minimum excise duty: 45 EURO perhectolitre ofproduct Ill Excise Duty Rate I

17 Yearly production limited to 10 hl of pure alcohol. MS Nat Excise duty VAT Excise duty VAT Excise duty VAT Curr NatCurr EURO % NatCurr EURO % NatCurr EURO % AT OS 10000,00 725,29 20,00 *5400,00 391,66 20,00 BE BFR 67000, ,30 21,00 DE DM 2550, ,32 16, ,00 728,74 16,00 DK DKR 27500, ,82 25,00 EL ORA ,00 18,00 * ,00 18,00 ES PTA ,59 16, ,08 16,00 FI FMK others 30000, ,49 22,00 >1,2%<2,8% *1000,00 167,65 22,00 >2,8%<10% *26500, ,72 22,00 FR FF 9510, ,31 20,60 *5474,00 833,08 20,60 UK UKL 1956, ,24 17,50 IE IRL 2175, ,18 21,00 >5,5% 15,65 19,95 21,00 IT LIT ,03 20,00 LU LFR ,91 15,00 NL HFL 3315, ,92 17,50 PT ESC ,00 812,01 17,00 *81600,00 406,00 12, ,00 406,00 17,00 SE SKR 50141, ,67 25,00 AT: *Small distilleries producing not more than 4hl pure alcohol per year. EL: *Ouzo (Article 23.2 Directive 92/83/EEC) +For the departments ofdodecanese (Article 7 Directive 92/84/EEC). FI: *Products falling within CN Code 2208 and not exceeding 10% vol. (Article 22.5 Directive 92/83/EEC). FR: *For rum from the overseas departments ofthe French Republic (Council decision of ). FR: Plus a levy of 8.40 FF per litre (840 FF/hl =127,84 EURO/hl) on drinks of a strength exceeding 25% to the benefit of the National Sickness Insurance scheme. PT: *For the autonomous regions of the Azores and Madeira (Article 7 Directive 92/84/EEC). Ethyl alcohol AI co h 0 1 IC B everages Page printed Standard rates Reduced rates For low strength spirits, particular regions, etc. "Small distilleries" (Article 20 of Directive 92/83/EEC) (Article 22.1 of Directive 92/83/EEC) Minimum excise 550 ECU or 1000 ECU per hectolitre of pure alcohol. The reduced rates shall not be set more than 50% duty adopted below the standard national rate of excise duty. by the Council on (Dir. 92/84/EEC) (Article 3.1 of Directive 92/84/EEC) (Article 22.1 of Directive 92/83/EEC)

18 values in Ecu at 0 1 /1 0/9 8 Ethyl Alcohol Page printed 6/ AT BE DE DK EL ES FI FR UK IE IT LU NL PT SE Minimum excise duty: 550 EURO per hectolitre of pure alcohol Member states lm Excise Duty Rate I

19 Page printed 6/10/99 National tax- Alcoholic Beverages Member State Tax Description Tax type Nat. Curr. EURO *Finland FMK Parafiscal tax 4,00 0,67 France FF Parafiscal tax 20,00 3,04 1,10 0,17 25,00 3,80 12,40 1,89 4,83 0,74 0,77 0,12 2,60 0,40 1,69 0,26 36,4 5,54 Unit per litre of finished product per hectolitre of pure alcohol per hectolitre per hectolitre of pure alcohol per hectolitre of pure alcohol per hectolitre of wine per hectolitre of wine per hectolitre of wine per hectolitre of wine per decilitre of pure alcohol Additional duty on the retail containers of alcohol. Not levied if the container is refillable according to rules by the Ministry ofthe Environment. CFCPC tax (Comite des Fruits a Cidre et Produits Cidricoles) for Calvados, 'eaux-de-vie' from cider and perry, pommeau and aperitifs containing cider and perry. CFCPC tax (Comite des Fruits a Cidre et Produits Cidricoles) for Calvados, 'eaux-de-vie' from cider and perry, pommeau and aperitifs containing cider and perry. BNICE tax (Bureau National Interprofessionnel du Calvados, du pommeau et des eaux de vie de cidre et de poire) for 'eaux-de-vie' with regulated appellation of origin "Calvados" and "Calvados du pays d'auge". BNICE tax (Bureau National Interprofessionnel du Calvados, du pommeau et des eaux de vie de cidre et de poire) on pommeau, 'eaux-de-vie' from cider and perry with the regulated appellation of origin "Normandie", "Bretagne" and "Maine". Tax to the benefit of wine producers' organisations (d'organismes interprofessionnels du vin ou du comite interprofessionnel des vins doux naturels et vins de liqueur a appellations controlees, CIV). Tax on 'other wines' to the benefit of ANDA (Association Nationale pour le Developpement Agricole). Tax on "vins a appellation d'origine controlee" to the benefit of ANDA (Association Nationale pour le Developpement Agricole ). Tax on "vins delimites de qualite superieure" to the benefit of ANDA ( Association Nationale pour le Developpement Agricole ). Tax "Premix" on mixed beverages (alcoholic beverages mixed with non-alcoholic beverages). *Finland: If the container can be recycled as a material the tax is the FIM 1,00 per litre offmished product.

20 Page printed 8104/99 MINERAL OILS 19

21 Leaded Petrol purposes Unleaded Petrol Used as propellant Used for ind./comm. Used for heating purposes CN , CN CN , CN CN CN CN CN CN Petrol and Gas Oil Mineral oils Page printed Petrol Gas Oil (Article 5.2 ofdir. 92/82/EEC) (Article 3 ofdirective 94/74/EC) (Article 3 ofdirective 94/74/EC (Article 3 of Directive 94/74/EC) (Article 3 ofdirect. 94/74/EC) (Article 3 of Direct. 94/74/EC) Minimum excise duty 337 ECU per 1000 litres. 287 ECU per 1000 litres 245 ECU per 1000 litres 18 ECU per 1000 litres. 18 ECU per 1000 litres. adopted by the Council on (Article 8.3 of Dir. (Dir. 92/82/EEC) (Article 3 of Directive 92/82/EEC) (Article 4 of Directive 92/82/EEC) (Article 5.1 of Directive 92/82/EEC) 92/81/EEC) (Article 5.3 ofdir.92/82/eec) MS National Excise duty VAT Excise duty VAT Excise duty VAT Excise duty VAT Excise duty VAT Currency NatCurr EURO % NatCurr EURO % NatCurr EURO % NatCurr EURO % NatCurr EURO % AT OS 6600,00 478,69 20, ,00 406,89 20, ,00 282,14 20, ,00 282,14 20,00 950,00 68,90 20,00 BE BFR 22260,00 550,62 21, ,00 492,49 21, ,00 289,41 21,00 750,00 18,55 21,00 210,00 5,19 21,00 DE DM 1140,00 581,77 16, ,00 530,73 16,00 680,00 347,02 16,00 80,00 40,83 16,00 120,00 61,24 16,00 DK DKR 4353,00 584,07 25, ,00 497,66 25,00 norm 2507,00 336,38 25, ,00 262,98 25, ,00 262,98 25,00 low 2328,00 312,36 25,00 sulph DRA ,06 18,00 <=96,5oct.I.O ,76 EL 18, ,41 18, ,41 18, ,04 18,00 >=96,5oct.I.O ,32 18,00 ES PTA ,46 16,00 <97oct.I.O ,38 16, ,64 16, ,65 16, ,65 16,00 > =97 oct.i ,59 16,00 FI FMK norm 3783,00 634,22 22,00 norm 3333,00 558,78 22,00 norm 1935,00 324,40 22,00 379,00 63,54 22,00 379,00 63,54 22,00 envm 3733,00 625,84 22,00 envm friend 3283,00 550,39 22,00 envm 1785,00 299,25 22,00 friend friend FR FF 4115,10 626,27 20, ,30 584,75 20, ,90 366,45 20,60 510,10 77,63 20,60 510,10 77,63 20,60 Aquaz 2109,50 321,04 20,60 UK rate of duty DRA during the winter period, starting 1 Nov. each year and ending 10 April the year after. For the winter period starting 1 October 1999 and ending 28 UKL 528,80 759,20 17,50 ordin unl 472,10 677,80 17,50 norm 502,10 720,87 17,50 30,30 43,50 17,50 30,30 43,50 5,00 super unl 523,30 751,30 17,50 low 472,10 677,80 17,50 sulph DK: Includes C02 tax. FI: Includes C02 tax. EL: "Leaded" and "Unleaded Petrol": Diminished rates of duty valid from 5 August 99 up to 30 June Normal rates are under suspension. "Gas Oil...heating": Normal April2000 a diminished rate ofdra 6100 is applied. FR: "Gas Oil" (propellant) - "Aquazole" (new) =water-and-antifreeze/diesel emulsion stabilised by surfactants (FF 210,95 per hectolitre /99).

22 21... Petrol and Gas OiL Mineral oils Leaded Petrol CN , CN CN Petrol Unleaded Petrol CN , CN CN Gas Oil Page printed 6/10/99 Used as propellant Used for ind./comm. purposes Used for heating purposes CN CN CN (Article 3 ofdirective 94/74/EC) Minimum excise duty 337 ECU per 1000 litres. adopted by the Council on (Dir. 92/82/EEC) (Article 3 of Directive 92/82/EEC) MS National Excise duty Currency NatCurr EURO IE IRL 361,36 460,74 IT LIT ,94 LU LFR ,50 NL HFL 1402,30 634,49 PT ESC ,00 498,55 SE SKR 5080,00 547,17 (Article 3 of Directive 94/74/EC 287 ECU per 1000 litres (Article 4 of Directive 92/82/EEC) VAT Excise duty VAT % NatCurr EURO % 21,00 ordin unl 294,44 375,42 21,00 high-oct 357,22 455,46 21,00 20, ,56 20,00 15, ,00 346,55 12,00 17, ,60 568,57 17,50 17, ,00 471,68 17,00 25,00 Class2 4430,00 477,15 25,00 Class3 4500,00 484,69 25,00 (Article 3 ofdirective 94/74/EC) (Article 3 of Direct. 94/74/ECl (Article 3 of Directive 94/74/EC) 245 ECU per 1000 litres 18 ECU per 1000 litres. 18 ECU per 1000 litres. (Article 8.3 ofdir. 92/81/EEC) (Article 5.1 ofdirective 92/82/EEC) (Article 5.2 ofdir. 92/82/EEC) (Article 5.3 ofdir.92/82/eec) Excise duty VAT Excise duty VAT Excise duty VAT NatCurr EURO % NatCurr EURO % NatCurr El.JRO % 256,14 326,58 21, ,56 12,50 37,30 47,56 12, ,01 20, ,90 20, ,01 20, ,00 252,31 15,00 750,00 18,55 15,00 210,00 5,19 12,00 723,20 327,22 17,50 102,60 46,42 17,50 102,60 46,42 17, ,00 269,67 17, ,00 269,67 17, ,00 87,07 12,00 Class1 2649,00 285,32 25, ,00 192,26 25, ,00 192,26 25,00 Class2 2873,00 309,45 25,00 Class3 3168,00 341,22 25,00 LU: Monitoring charge. SE: Includes C02 tax.

23 ... Petrol and Gas Oil... -Additional comments Page printed 29/04199 BE: An energy charge is collected in addition to the excise duty and in addition to the control licence fee of0,21 BFR/litre for gas oil used for heating. This charge amounts to 0,55 BFR/litre for petrol and kerosene used as motor fuel, 0,52 BFR/litre for kerosene used for heating, 0,34 BFR/litre for domestic fuel oil, 0,69 BFR/kg for butane used for heating and 0,70 BFR!kg for propane used for heating. BE/LU: The Member States which on 1 January 1991 did not apply excise duty to heating gas oil are authorized to continue to apply a zero rate provided that they levy a monitoring charge ofeuro 5 per 1000 litres from 1 January (Article 5.3 ofdirective 92/82/EEC) EL: Greece may apply rates of excise duty up to EURO 22 lower than the minimum rates laid down on gas oil used as propellant and on petrol consumed in the departments of Lesbos, Chios, Samos, the Dodecanese and the Cyclades and on the following islands in the Aegean: Thasos, North Sporados, Samothrace and Skiros. (Article 9.2 of Directive 92/82/EEC) PT: Heating gas oil does not exist in Portugal. Figure "Gas Oil... heating purposes" = domestic fuel. PT: Portugal may apply rates of excise duty on mineral oils, consumed in the Autonomous Region of the Azores, lower than the minimum rates. This is to compensate transport costs incurred as a result of the insular and dispersed nature of this region. (Article 9.1 Directive 92/82/EEC) SE: oils, heating gas oils and heavy fuel oils - is SKR 27 per m3 of oil for each tenth of a per cent by weight of the sulphur content. However, oil products with a sulphur content of a maximum of 0,1 per cent by weight is exempted from tax. Since all motor fuels have a sulphur content below 0,1 % the sulphur tax on motor fuels is zero. When measures are Gas oil used by industry for other purposes than as a propellant is taxed at a reduced rate:skr 524,50 per 1000 litres. SE: The sulphur tax on peat, coal, petroleum coke and other solid or gaseous products is set at SKR 30 per kg of sulphur in the fuel. The sulphur tax on liquid fuels - such as diesel taken to reduce emissions the tax can be repaid by SKR 30 per kg of reduced emission. 22 DK: Leaded and unleaded petrol- equipment making it possible to recover the vapour. UK: VAT rate of 17,5% - non domestic use. Domestic use for deliveries of less than 2300 litres - VAT rate of 5%.

24 values in Ecu at 01/10/98 Leaded Petrol Page printed 6/ AT BE DE DK EL ES Fll FI2 FR UK IE IT LU NL PT SE Member states 111 Excise Duty Rate I Minimum excise duty: 337 EURO per 1000 litres

25 Unleaded Petrol Page printed 6/10199 values in Ecu at 01/10/ ~ ~~ AT BE DE DK ELI EL2 ESl ES2 Fll FI2 FR UKl UK2 IEl IE2 IT LU NL PT SEl SE2 Member states Excise Duty Rate Minimum excise duty: 287 EURO per 1000 litres

26 Diesel values in Ecu at 01/10/98 (Gas Oil "Propellant'J Page printed r AT BE DE DKI DK2 EL ES Fll FI2 FRI FR2 UKI UK2 IE IT LU NL PT SEI SE2 SE3 Member states Minimum excise duty: 245 EURO per 1000 litres 111 Excise Duty Rate I

27 Liquid Petroleum Gas (LPG) and Methane Mineral oils Used as propellant CN !Q CN CN (Article 3 of Directive 94/74/EC) Minimum excise duty 100 ECU per 1000 kg. adopted by the Council on (Dir. 92/82/EECJ (Article 7.1 of Directive 92/82/EEC) MS National Excise duty Currency NatCurr AT OS 3600,00 BE BFR 0,00 DE DM LPG 612,50 Methane 47,60 DK DKR 2930,00 EL DRA ES PTA Methane 2800 FI FMK 0,00 FR FF 700,00 UK UKL 150,00 IE IRL 41,75 IT LIT LPG Methane 21 LU LFR 4100 NL HFL 228,66 PT ESC 20000,00 SE SKR LPG 2818,00 Methane 3458,00 VAT EURO % 261,11 20,00 0,00 21,00 312,57 16,00 24,29 16,00 393,13 25,00 100,53 18,00 794,56 16,00 16,81 16,00 0,00 22,00 106,53 20,60 215,36 17,50 53,23 21,00 284,63 20,00 0,01 20,00 101,42 6,00 103,46 17,50 99,51 17,00 303,53 25,00 372,00 25,00 Liquid Petroleum Gas and Methane Used for industrial and commercial purposes Used for heatin2 purposes 36 ECU per 1000 kg. 0 ECU per 1000 kg. Page printed 6/10/99 (Article 8.3 ofdirective 92/81/EEC) Methane 25,84 0,16 16,00 (Article 7.2 ofdirective 92/82/EEC) (Article 7.3 ofdirective 92/82/EEC) Excise duty VAT Excise duty VAT NatCurr EURO % NatCurr EURO % 3600,00 261,11 20,00 600,00 43,52 20, ,00 37,10 21,00 0,00 0,00 21,00 LPG 50,00 25,52 16,00 LPG 50,00 25,52 16,00 Methane 3,60 1,84 16,00 Methane 3,60 1,84 16, ,00 332,76 25, ,00 332,76 25, ,30 18, ,31 18, ,42 16,00 0,00 0,00 7,00 0,00 0,00 22,00 0,00 0,00 22,00 258,60 39,36 20,60 0,00 0,00 20,60 0,00 0,00 17,50 0,00 0,00 5,00 14,30 18,23 12,50 14,30 18,23 12,50 LPG 0,00 0,00 12,50 LPG ,85 10,00 Methane 24,2 0,01 20,00 Methane 335,57 0,17 20, ,10 6,00 0,00 0,00 6,00 0,00 0,00 17,50 0,00 0,00 17, ,00 99,51 17, ,00 7,46 17,00 LPG 1246,00 134,21 25,00 LPG 1246,00 134,21 25,00 Methane 1446,00 155,75 25,00 Methane 1446,00 155,75 25,00 DK: Includes C02 tax. SE: Includes C02 tax.

28 ... Liquid Petroleum Gas (LPG) and Methane... - Additional comments Page printed 27/04/99 PT: Portugal may apply rates of excise duty on mineral oils, consumed in the Autonomous Region of the Azores, lower than the minimum rates, in order to compensate transport costs incurred as a result of the insular and dispersed nature of this region. (Article 9.1 of Directive 92/82/EEC) SE: LPG and methane used by industry for other purposes than as propellant are taxed at a reduced rate: LPG at SKR 551 per 1000 kg; Methane at SKR 554 per 1000 kg. Biologically produced methane is exempted from taxes. 27 AT: LPG used for local public transport and for production of electricity is exempted. DE: For use in road vehicles: LPG DM 241 per 1000 kg; Methane DM 18,70 per MWh. EL: LPG and methane: Only agricultural and industrial uses. FI: LPG and methane are exempted through the Accession Treaty. UK: LPG and methane are chargeable only when for use in road vehicles. For domestic heating and deliveries less than 2300 litres - VAT rate of 5%. IE: LPG and methane: Rate per 1000 litres = IRL 41,75. IT: Methane for heating purposes - rate per cubic metre. NL: The rate for LPG used for public transport is reduced (HFL 125,56 = EURO 56,81).

29 Page printed 6/10/99 Heavy fuel oil and Kerosene Mineral oils Heavy fuel oil CN !Q CN (Article 3 of Directive 94/7 4/EC) Minimum excise 13 ECU per 1000 kg. duty adopted by the Council on (Dir. 92/82/EEC) (Article 6 of Directive 92/82/EEC) MS Nat Excise duty Curr NatCurr AT OS heating 500,00 BE BFR <=1% sulphur 250,00 > 1% sulphur 750,00 DE DM heating purposes 30,00 electr. generation 55,00 DK DKR 2230,00 EL DRA 13000,00 ES PTA 2235,00 FI FMK 321,00 FR FF >2%sulphur 150,10 UK UKL 26,50 IE IRL 10,60 IT LIT heating industrial LU LFR <=1% sulphur 250,00 >I% sulphur 750,00 NL HFL 34,24 PT ESC <=1% sulphur 2500,00 >1% sulphur 5500,00 SE SKR non-industrial 1879,00 VAT EURO % 36,26 20,00 6,18 21,00 18,55 21,00 15,31 16,00 28,07 16,00 299,21 25,00 38,44 18,00 13,42 16,00 53,82 22,00 22,84 20,60 38,05 17,50 13,52 12,50 128,20 10,00 63,72 10,00 6,18 15,00 18,55 15,00 15,49 17,50 12,44 12,00 27,37 12,00 202,39 25,00 Kerosene Used as propellant Used for industrial and commercial purposes Used for heating purposes CN CN (Article 3 of Directive 94/74/EC) 245 ECU per 1000 litres. 18 ECU per 1000 litres. 0 ECU per 1000 litres. (Article 8.3 of Directive 92/81/EEC) (Article 8.1 of Directive 92/82/EEC) (Article 8.2 of Directive 92/82/EEC) (Article 8.3 of Directive 92/82/EEC) Excise duty VAT Excise duty VAT Excise duty VAT NatCurr EURO % NatCurr EURO % NatCurr EURO % 3890,00 282,14 20, ,00 282,14 20, ,00 282,14 20, ,00 550,62 21,00 0,00 0,00 21,00 0,00 0,00 21,00 980,00 500,11 16, ,00 349,66 25, ,00 262,98 25, ,00 262,98 25, ,00 245,41 18, ,00 245,41 18, ,00 245,41 18, ,00 291,55 16, ,55 16, ,43 16, ,00 299,25 22,00 321,00 53,82 22,00 321,00 53,82 22, ,90 366,32 20,60 145,60 22,16 20,60 510,10 77,63 20,60 528,80 759,20 17,50 30,30 43,50 17,50 0,00 0,00 5,00 256,14 342,58 12,50 37,30 47,56 12,50 37,30 47,56 12, ,32 20,00 0,00 0,00 20, ,32 20, ,00 294,36 15,00 750,00 18,55 15,00 0,00 0,00 12,00 723,20 327,22 17,50 102,60 46,42 17,50 102,60 46,42 17, ,00 294,55 17, ,00 294,55 17, ,00 103,49 12,00 Class I 2649,00 285,32 25, ,00 192,26 25, ,00 192,26 25,00 Class2 2873,00 309,45 25,00 Class3 3168,00 341,22 25,00 DK: Includes C02 tax. FI: Includes C02 tax. SE: Includes C02 tax.

30 ... Heavy fuel oil and Kerosene... - Additional comments Page printed FI: Includes C02 tax. (1 January 1998 the C02 tax was raised from FMK 70 to FMK 82 per ton C02. The additional tax rates of energy products rose accordingly approximating 17%.) FI: Kerosene used for all air navigation purposes is exempted. SE: Heavy fuel oil and kerosene used by industry for other purposes than as propellant are taxed at a reduced rate: Heavy fuel oil at SKR 552 per 1000 kg; Kerosene at SKR 524,50 per 1000 litres. 29 AT: Heavy fuel oil used for production of electricity is exempted. AT: Heavy fuel oil used as a propellant is taxed at a rate of OS 3890 per 1000 litres. UK: VAT rate of 17,5% -non domestic use. Domestic use for deliveries of less than litres - VAT rate of 5%.

31 values in Ecu at Heavy fuel oil Page printed 6/10/99 AT BE2 DE2 EL FI UK ITl LUI NL PT2 M em her states... ~IIExcise Duty Rate I Mtntmum exctse duty: 13 EURO per 1000 k

32 National tax- Mineral Oil Member State Tax Description Pa~e printed Tax Jype Belgium Parafiscal tax Germany Warehousing-charge Finland Parafiscal tax France Parafiscal tax Other taxes Netherlands Sweden Parafiscal tax NatCurr BFR 550,00 DM 7,50 7,90 8,90 FMK 40,00 17,00 21,00 FF 1,17 1,92 1,10 6,00 0,4 4,84 0, ,39 Rate change HFL 11,00 28,28 25,63 33,77 33,01 127,85 13,60 3,83 4,03 4,54 6,71 2,85 3,52 0,18 0,29 0,17 0,91 0,06 0,74 0,02 22,83 0,06 EURO every three 4,98 12,80 11,60 15,28 14,94 57,85 151,25 68,44 126,80 57,37 SKR 27,00 2,91 per litres per 1000 kg per 1000 kg per 1000 kg per 1000 litres per 1000 kg per 1000 litres per 1000 kg per 1 00 litres per 100 litres per 1000 m3 per 1000 kwh per 100 kg per 100 litres per 1000 kg per 100 litres months. per 1000 litres per li tres per litres per 1000 kg per 1000 kg per 1000 litres per 1000 kg per 1000 litres Unit per 1 OOOlit/0, 1% w. s. c. Energy tax on leaded petrol, unleaded petrol and gas oil for heating purposes. Charge on gas oil used as a propellant and for heating purposes. Charge on heavy fuel oil. Charge on leaded and unleaded petrol. Strategic stockpile on petrol Strategic stockpile tax on heavy fuel oil Strategic stockpile tax on gasoil used as propellant and for heating purposes. (Taxes 'IFP" =Taxes to the benefit ofthe "lnstitut fran9ais du petrole".) Tax "IFP" on heavy fuel oil. Tax "IFP" on "supercarburants", petrol, "carbunsacteur", gas oil, kerosene used as motor fuel. Tax "IFP" on heating gasoil and white spirit. Tax "IFP" on natural gas used as motor fuel. Tax "IFP" on natural gas used for other purposes. Tax "IFP" on LPG (GPLC). Tax "CPDC" on "supercarburants", petrol and gas oil. (Tax "CPDC" = Tax to the benefit of "Comite professionel de la distribution de carburants"). Tax "ADEME" on 'super heavy' oils. (Tax "ADEME" =Tax to the benefit of the "Agence de l'environnement et de la maitrise de l'energie"). Tax 'FSH" on "supercarburants", petrol and gas oil. (Tax "FSH" =Tax to the benefit of 'Fonds de soutien aux hydrocarbures") Tax "CPSSP" to the benefit of'comite professionnel des stocks strategiques petroliers". "COV A-levy" on petrol, diesel, gas oil and kerosene. Fuel tax on gas oil ("propellant" and "heating") and on kerosene. Fuel tax on petrol. Fuel tax on LPG. Fuel tax on heavy fuel oil. Regulatory energy tax on gas oil (when used for other purposes than as "propellant" and only when used as a substitute for natural gas)*. Regulatory energy tax on LPG (... *...). Regulatory energy tax on kerosene(... *... ). A sulphur tax on all mineral oils, coal, petroleum coke, peat and natural gas. Liquid and gaseous fuels with a sulphur content of a maximum of 0, 1% by weight of sulphur content are exempted from tax. Sulphur tax: Per 1000 litres for each 0,1% by weight of sulphur content (per looolit/w.s.c.). COVA-levy: A levy on petroleum products subject to excise duty on mineral oils which is based on the law: "Wet voorraadvorming aardolieproducten". The levy is payable by the same person responsible for the excise duty on mineral oils.

33 Page printed 20/04/99 MANLWACTUREDTOBACCO 32

34 (Article 2 Dir /EEC) "TIRSP" NatCurr EURO as % of as%of (as % of (as % of (as % of (as % of NatCurr EURO (EURO per specific Retail Selling TIRSP total taxation TIRSP TIRSP TIRSP TIRSP Price, all (specific cigarettes) ad valorem Taxes Included +ad valorem +VAT) (exclud.vat) Minimum excise duty adopted by the Council 57% of the on TIRSP (Directive 92179/EEC MS NatCurr AT OS 246,00 17,84 15,38% 20,77% 42,00% 16,67% 58,67% 74,04% 1600,00 116,05 66,58 57,38% BE BFR 521,00 12,89 9,87% 13,23% 47,36% 17,36% 64,72% 74,58% 5280,00 130,61 74,74 57,23% DE DM 92,20 47,05 35,04% 49,49% 21,96% 13,79% 35,75% 70,79% 263,16 134,30 76,54 57,00% DK DKR 606,80 81,42 40,45% 49,53% 21,22% 20,00% 41,22% 81,67% 1500,00 201,26 124,13 61,67% EL DRA 1091,25 3,23 3,64% 5,00% 53,86% 15,25% 69,11% 72,75% ,70 51,00 57,50% ES PTA 500,00 3,00 5,00% 6,87% 54,00% 13,79% 67,79% 72,79% ,05 35,43 59,00% FI FMK 90,00 15,09 8,18% 10,74% 50,00% 18,03% 68,03% 76,21% 1100,00 184,41 107,30 58,18% FR FF 37,99 5,78 3,92% 5,19% 54,50% 17,08% 71,58% 75,50% 970,00 147,62 86,24 58,42% UK UKL 82,59 118,57 49,16% 57,13% 22,00% 14,89% 36,89% 86,05% 168,00 241,20 171,64 71,16% IE IRL 66,76 85,12 42,52% 59,82% 17,45% 11,11% 28,56% 71,08% 157,00 200,18 120,05 59,97% IT LIT 6906,67 3,57 3,73% 5,00% 54,26% 16,67% 70,93% 74,66% ,00 95,50 55,38 57,99% LU LFR 344,00 8,51 9,35% 13,62% 48,57% 10,71% 59,28% 68,63% 3680,00 91,03 52,72 57,92% NL HFL 96,35 43,59 35,95% 50,01% 21,05% 14,89% 35,94% 71,90% 268,00 121,26 69,12 57,00% PT ESC 5800,00 28,86 33,14% 41,60% 32,00% 14,53% 46,53% 79,67% 17500,00 87,07 56,72 65,14% SE SKR 200,00 21,54 11,11% 15,80% 39,20% 20,00% 59,20% 70,31% 1800,00 193,88 97,54 50,31% PT: Portugal may apply a reduced rate of up to 50% less than the overall minimum rate to cigarettes consumed in the most remote regions of the Azores and Madeira, made by small-scale manufacturers each of whose annual production does not exceed 500 tonnes. (Article 3.2 of Directive 92/79/EEC) Cigarettes Manufactured tobacco Page printed 6/10/99 Cigarettes Specific Excise (1000 pieces) Ad Valorem VAT% Ad Valorem Total Tax Current most popular price Excise Yield Overall Excise Excise (specific exc. category per 1000 cigarettes Minimum +VAT +ad valorem (as at 1 January of each Excise Duty +VAT) year).

35 100~ ~ % of Retail Selling Price Cigarettes Overall Minimum Excise Duty Page printed 6/ AT BE DE DK EL ES FI FR UK IE IT LU NL PT SE Member states I Specific Excise D Ad Valorem Excise

36 values in Ecu at 0 Ill 0/98 Cigarettes Excise Yield Page printed 29104/99 200~ ~~ ~ ~~ AT BE DE DK EL ES FI FR UK IE IT LU NL PT SE Member states

37 General remark: The rates and amounts shall be effective for all product belonging to the group of manufactured tobacco concerned, without distinction within each group as to quality, presentation, origin of the products, the materials used, the characteristics of the firms involved or any other criterion. (Article 3.2 of Directive 92/80/EEC) Cigars and Cigarillos Manufactured tobacco Page printed 7/04/99 Cigars and Cigarillos Specific Excise Ad Valorem VAT% Ad Valorem Overall minimum excise duty Excise Excise expressed "TIRSP" +VAT as a percentage(%) of TIRSP Retail Selling or Price, all as an amount per kg Taxes Included or for a given number of items. (Article 3 ofdirective 92/80/EEC) NatCurr EURO (as % of (as % of (as % of 5%of TIRSP TIRSP TIRSP TIRSP or ECU 7 per 1000 items Minimum excise duty or adopted by the Council ECU 7 per kg on (Directive 92/79/EEC) (Article 3 of Directive 92/80/EEC) MS NatCurr AT OS 0,00 0,00 13,00% 16,67% 29,67% BE BFR 0,00 0,00 10,00% 17,36% 27,36% DE DM 26,00 13,27 1,00% 13,79% 14,79% DK DKR 198,00 26,57 10,00% 20,00% 30,00% EL DRA 0,00 0,00 26,00% 15,25% 41,25% ES PTA 0,00 0,00 12,50% 13,79% 26,29% FI FMK 0,00 0,00 22,00% 18,03% 40,03% FR FF 0,00 0,00 28,86% 17,08% 45,94% UK UKL 122,06 175,24 0,00% 14,89% 14,89% IE IRL 101,33 129,20 0,00% 17,35% 17,35% IT LIT 0,00 0,00 23,00% 16,67% 39,67% IT LIT 0,00 0,00 46,00% 16,67% 62,67% LU LFR 0,00 0,00 10,00% 10,71% 20,71% NL HFL 0,00 0,00 5,00% 14,89% 19,89% PT ESC 0,00 0,00 26,21% 14,53% 40,74% SE SKR 560,00 60,32 0,00% 20,00% 20,00%

38 General remark: The rates and amounts shall be effective for all product belonging to the group of manufactured tobacco concerned, without distinction within each group as to quality, presentation, origin of the products, the materials used, the characteristics of the firms involved or any other criterion. (Article 3.2 of Directive 92/80/EEC) Fine Cut Smoking Tobacco (intended for the rolling of cigarettes) Manufactured tobacco Page printed Fine-Cut Smoking Tobacco (intended for the rolling of cigarettes) "TIRSP" Specific Excise Ad Valorem VAT% Ad Valorem Overall minimum excise duty Retail Selling Excise Excise expressed Price, all Taxes Included +VAT as a percentage(%) of TIRSP or as an amount per kg. Minimum excise duty adopted by the Council on (Article 3 of Directive 92/80/EEC) NatCurr EURO (as % of (as % of (as % of 30% of TIRSP TIRSP TIRSP TIRSP or ECU 20 per kg (Directive 92/79/EEC) (Article 3 of Directive 92/80/EEC) MS NatCurr AT OS 0,00 0,00 47,00% 16,67% 63,67% BE BFR 0,00 0,00 37,55% 17,36% 54,91% DE DM 30,21 15,42 18,12% 13,04% 31,16% DK DKR 400,00 53,67 0,00% 20,00% 20,00% EL DRA 0,00 0,00 59,00% 15,25% 74,25% ES PTA 0,00 0,00 37,50% 13,79% 51,29% FI FMK 12,00 2,01 50,00% 18,03% 68,03% FR FF 0,00 0,00 51,00% 17,08% 68,08% UK UKL 87,74 125,97 0,00% 14,89% 14,89% IE IRL 85,51 109,03 0,00% 17,35% 17,35% IT LIT 0,00 0,00 54,00% 16,67% 70,67% LU LFR 0,00 0,00 31,50% 10,71% 42,21% NL HFL 42,35 19,16 16,01% 14,89% 30,90% PT ESC 0,00 0,00 30,00% 14,53% 44,53% SE SKR 630,00 67,86 0,00% 20,00% 20,00%

39 Other smoking tobaccos Manufactured tobacco Page printed 7/04199 Other smoking tobaccos "TIRSP" Specific excise Ad Valorem VAT% Ad Valorem Overall minimum excise duty Retail Selling Excise Excise expressed Price, all Taxes Included +VAT as a percentage(%) of TIRSP or as an amount per kg. Minimum excise duty adopted by the Council on (Article 3 of Directive 92/80/EEC) NatCurr EURO (as % of (as % of (as % of 20%of TIRSP TIRSP TIRSP TIRSP or ECU 15 per kg (Directive 92/79/EEC) (Article 3 of Directive 92/80/EEC) MS NatCurr AT OS 0,00 0,00 34,00% 16,67% 50,67% BE BFR 0,00 0,00 37,55% 17,36% 54,91% DE DM 21,00 10,72 13,50% 13,79% 27,29% DK DKR 350,00 46,96 0,00% 20,00% 20,00% EL DRA 0,00 0,00 59,00% 15,25% 74,25% ES PTA 0,00 0,00 22,50% 13,79% 36,29% FI FMK 12,00 2,01 48,00% 18,03% 66,03% FR FF 0,00 0,00 46,74% 17,08% 63,82% UK UKL 53,66 77,04 0,00% 14,89% 14,89% IE IRL 70,30 89,63 0,00% 17,35% 17,35% IT LIT 0,00 0,00 54,00% 16,67% 70,67% LU LFR 0,00 0,00 31,50% 10,71% 42,21% NL HFL 42,35 19,16 16,01% 14,89% 30,90% PT ESC 0,00 0,00 30,00% 14,53% 44,53% SE SKR 630,00 67,86 0,00% 20,00% 20,00%

40 Page printed 20104/99 REVENUES FROM TAXES ON CONSUMPTION 39

41 ECU Exchange Rate Page printed Value ofnational Currencies in ECU at 1 January January January January EURO 1 January 1999 Member State Currency ECU ECU ECU ECU EURO AT OS 13, , , , ,7603 BE BFR 39, , , , ,3399 DE DM 1, , , , ,95583 DK DKR 7, , , , ,4501 EL DRA 295, , , , ,15 ES PTA 161, , , , ,386 FI FMK 5, , , , ,94573 FR FF 6, , , , ,55957 UK UKL 0, , , , ,7111 IE IRL 0, , , , , IT LIT 1989, , ' , ,27 LU LFR 39, , , , ,3399 NL HFL 2, , , , ,20371 PT ESC 196, , , , ,482 SE SKR 9, , , , ,4696

42 REVENUE FROM TAXES ON CONSUMPTION (EXCISE DUTIES AND SIMILAR CHARGES) OTHER THAN VAT Alcoholic beverages (All revenue figures are expressed in euro) Page printed (in millions) I II III IV v Intermediate Ethyl Alcohol Products Still Wine Sparkling Wine Beer MS Year NatCurr NatCurr EURO NatCurr EURO NatCurr EURO NatCurr EURO NatCurr EURO AT 1994 OS OS 758,50 56,50 6,20 0,46 60,40 4,50 354,20 26, ,50 164, OS 1261,00 94,97 17,00 1,28 0,00 0,00 301,10 22, ,00 150, OS 1179,00 86,11 16,00 1,17 0,00 0,00 308,00 22, ,00 149,29 BE 1994 BFR 7519,00 186,33 847,00 20, ,00 60,07 609,00 15, ,00 185, BFR 7143,79 182,16 811,00 20, ,00 63,88 612,00 15, ,00 185, BFR 7360,36 189,69 898,38 23, ,00 70,82 679,81 17, ,24 191, BFR 8250,13 205, ,23 31, ,00 92,54 860,40 21, ,95 227,72 DK 1995 DKR 1646,00 219,64 34,00 4,54 907,93 121,15 14,30 1, ,50 221, DKR 1675,80 229,41 33,40 4,57 947,89 129,76 16,60 2, ,80 224, DKR 1608,19 216,07 32,38 4, ,22 138,42 17,39 2, ,48 224, DKR 1632,19 219,08 31,98 4, ,95 140,53 18,39 2, ,87 213,00 FI 1994 FMK 2514,14 388,90 529,90 81,97 723,70 111,95 *Still Wine 2859,30 442, FMK 3086,00 528,87 170,78 29,27 710,30 121,73 *Still Wine 3246,90 556, FMK 2982,50 524,78 174,20 30,65 758,70 133,50 *Still Wine 3246,90 571, FMK 2970,10 509,70 167,00 28,66 867,00 148,79 *Still Wine 3223,20 553,14 FR 1995 FF , , , , , FF , , , , , FF , , , , , FF , , , , ,64 DE 1994 DM 4888, ,03 28,83 14, ,44 579, ,00 913, DM 4836, ,89 42,46 22, ,32 567, ,00 925, DM 5084, ,02 52,07 27, ,56 563, ,70 900, DM 4662, ,87 55,78 28, ,82 562, ,40 868,68 EL 1994 DRA ,25 *Ethyl Alcohol , DRA ,42 *Ethyl Alcohol , DRA ,21 *Ethyl Alcohol , DRA ,06 *Ethyl Alcohol ,02 IE 1995 IRL 126,11 159,08 15,83 19,95 45,60 57,53 1,58 1,99 323,09 407, IRL 137,63 168,07 17,45 21,67 53,50 65,33 1,75 2,14 340,98 416, IRL 144,12 192,75 19,05 25,48 60,40 80,77 2,09 2,79 353,87 473, IRL 147,10 187,56 23,05 29,39 68,50 87,34 2,30 2,93 365,90 466,53 (*) = Figure included in...

43 42... Revenues -Alcoholic beverages... (All revenue figures are expressed in euro) Page printed (in millions) MS Year NatCurr IT LU NL PT ES I II III IV v Intermediate Ethyl Alcohol Products Still Wine Sparkling Wine Beer NatCurr EURO NatCurr EURO NatCurr EURO NatCurr EURO NatCurr EURO 1994 LIT , , , LIT , , , LIT , , , LIT , , , LFR , , , LFR , , , LFR , , , LFR , , , HFL 879,00 405,90 310,00 143,15 *Interm Prod *Interm Prod 587,00 271, HFL 875,00 409,46 322,00 150,68 *Interm Prod *Interm Prod 583,00 272, HFL 905,00 428,28 322,00 152,38 *lnterm Prod *Interm Prod 611,00 289, HFL 944,00 432,26 356,00 163,01 *Interm Prod *Interm Prod 655,00 299, ESC 14596,00 74, ,00 85, ESC 15935,60 81,16 *Ethyl Alcohol *Ethyl Alcohol *Ethyl Alcohol 16706,60 85, ESC 16149,50 82, ,90 10,64 *Interm Prod *lnterm Prod 16708,90 85, ESC 16959,15 84, ,57 10, ,96 84, PTA , , , PTA , , , PTA , , , PTA , , ,41 SE 1995 SKR 5514,00 602,87 222,00 24, ,00 293,35 *Still Wine 3114,00 340, SKR 2455,00 283,66 266,00 30, ,00 311,86 *Still Wine 3302,00 381, SKR 4682,00 541,42 207,00 23, ,00 333,62 *Still Wine 2069,00 239, SKR 4674,00 493,58 148,00 15, ,00 316,54 *Still Wine 2141,00 226,09 UK 1995 UKL 1711, ,13 Cider+ Perry 131,00 184, , ,94 64,00 85, , , UKL 1585, ,90 Cider+Perr 160, , ,10 70,00 82, , ,28 136, UKL 1556, ,18 Cider+Perr 181, , ,99 79,00 106, , ,32 134, UKL 1605, ,07 Cider+ Perry 194, , ,47 83,00 116, , ,12 138,00 (*) = Figure included in

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