Voluntary Report - public distribution

**Date:** 6/14/2004

**GAIN Report Number:** PL4016

PL0000

**Poland**

**Product Brief**

**Wine**

**2004**

**Approved by:**

![](media/image1.wmf)Wayne Molstad, Agricultural Counselor

U.S. Embassy

**Prepared by:**

Jolanta Figurska, Marketing Specialist and Charlene Kastanek,
Agricultural Intern

**Report Highlights:**

Imports of U.S. wine rose 16 percent between 2002 and 2003. Lower EU
external tariffs applied to U.S. products upon Poland's May 1, 2004 EU
accession should further stimulate imports in 2004. Projections indicate
that wine consumption in Poland will increase 10-15 percent within the
next few years; however competition in the wine industry is growing,
with an estimate of more than 10,000 different brands on the market. The
Wine Institute of California conducted its third edition of the
California Dreaming Festival in Warsaw in June 2004.

Includes PSD Changes: No

Includes Trade Matrix: No

Unscheduled Report

Warsaw \[PL1\]

\[PL\]

###### **Section I: Introduction**

Wine popularity is growing in Poland, with U.S. exports dramatically
increasing 16 percent from 2002 to 2003. Poles believe that wine
represents a healthy lifestyle, resulting in overall consumption growth.
Poland became a member of the European Union on May 1, 2004, a factor
that should be an advantage to wine importers, producers, distributors,
and consumers in Poland.

Polish consumer tastes have been influenced by Bulgarian vermouth.
Trends reveal that Poles prefer seasoned and sweet wines with the market
dominated by cheaper-priced products. With consumption of wine growing,
trends show that wine will soon be a major competitor with beer and
vodka.

Several large and medium sized firms have been importing wine for the
past ten years. Wine is also imported in bulk and bottled in Poland by
200 firms. Consumer preferences indicate that bulk wine bottled in
Poland is not as popular as imported bottled wines.

  ----------------------------------- -----------------------------------
  **Advantages**                      **Challenges**

  Wine consumption will increase      Due to low Polish salaries (2-3x
  10-15% per capita in the next few   less than Western European
  years                               countries) nearly 50% of the
                                      population purchases table wines
                                      (\$2.00 - \$15.00) retail.

  Poles favor sweet wines including   Poland has developed a seasonal
  red, sparkling, and white wines.    market where 30% of yearly wine
                                      sales occur during the holiday
                                      periods of Christmas, carnival in
                                      February, and First Communion in
                                      May.

  Polish consumers are aware of       Competition in the wine industry is
  country origin codes and look for   growing with an estimate of more
  these bar codes when purchasing     than 10,000 different brands.
  wines.                              
  ----------------------------------- -----------------------------------

Section II. Market Sector Opportunities and Threats

**[Retail & HRI Market Sector]{.underline}**

*1) Entry Strategy*

Contacting the right importer will help a business enter the Polish wine
market. Most supermarkets, hypermarkets, specialty shops, hotels,
restaurants, and catering companies buy a majority of their wines
through wholesalers, set up through larger importers or working
independently, which have their own distribution channels and marketing
contacts. Exporters of U.S. wine may obtain a list of current importers
by contacting the Office of Agricultural Affairs of the U.S. Embassy in
Warsaw (see Section V).

*2) Market Size, Structure, Trends*

Competition in the wine industry is growing tremendously each year. With
imports from Chile, the United States, Bulgaria, France, Italy, Spain,
and Australia, Poles have an array of wines to choose from.

> Recent marketing trends involving wine tasting have been successful on
> the Polish market. The Wine Institute of California organized its
> first wine tasting in 2002 in Warsaw and Krakow with almost 40
> wineries represented. The third edition of the Wine Institute's
> California Dreaming Festival was organized in May 2004 in Warsaw.
> About 12 wineries from the U.S. were represented.
>
> Most of the larger importers distribute products through their own
> wholesale operations located throughout Poland. Besides utilizing
> their own distribution channels, importers also sell their products to
> independent wholesale firms, which in turn distribute wine to
> hypermarkets, specialty shops as well as small retail stores located
> in larger cities. Currently, the largest retail stores do not import
> wines for their own distribution but rather obtain it from a local
> importer or a wholesaler.

# Table I: Poland's Wine Imports

  ---------------- ------------- ------------- ------------- -------------
                   2002                        2003           

                   US \$         Volume L      US \$         Volume L

  World            58,392,462    52,387,729    78,688,738    56,997,647

  France           15,148,230    8,699,213     21,256,541    15,361,818

  Bulgaria         10,763,698    13,230,973    13,427,928    14,751,792

  Italy            8,473,135     9,758,855     10,792,754    5,761,609

  Hungary          6,530,062     6,155,794     7,408,888     5,350,062

  Spain            3,671,979     2,240,883     6,373,722     3,822,389

  United States    3,549,055     1,298,161     4,805,033     1,755,764

  Germany          2,830,104     2,596,653     4,296,468     3,275,340

  Chile            1,682,374     895,849       2,659,043     1,143,329

  Australia        735,348       226,339       1,140,482     293,371

  Greece           593,720       382,237       1,020,746     618,324

  Other            4,414,757     6,902,772     5,507,133     4,863,849
  ---------------- ------------- ------------- ------------- -------------

Source: Global Trade Atlas

# Figure 1: Poland Wine Import Market Share

![](media/image2.wmf)

####### Source: Global Trade Atlas

*3) Company Profiles*

In the early 90\'s several large importing firms existed on the Polish
market. In addition to these market leaders, there were an additional 50
smaller, local importers/distributors of wine. This market organization
was maintained until the year 2000. During 2000, huge market changes
occurred in the area of wine distribution. This change occurred due to
the worsening economic situation in Poland at that time. As a result,
tightened markets forced smaller firms out of the market and caused
other distributors to merge. Currently, there are about 7 large
importers of wine on the Polish market.

*4) Market Promotion Constraints*

While direct promotion of alcoholic beverages in hypermarkets and
specialty shops is prohibited, importers and wholesalers are very active
in promotions organized at restaurants, hotels, or special wine tastings
offered by invitation to only consumers and traders.

Section III. Costs & Prices

Although most Poles cannot afford high quality wines, 5-10% of the
population is considered wealthy by European standards and can afford
high quality wines. Still, cheaper brands of wine (equivalent to beer
prices) dominate the consumption of wine in Poland.

  ----------------------------------- -----------------------------------
  **Cost in Zloty**                   **% of Market**

  0-20                                50%

  20-40                               30%

  40-100                              10%

  100 +                               10%
  ----------------------------------- -----------------------------------

(The exchange rate used in this table is 1 U.S. dollar equals 3.80
zloty; June 14, 2004)

Source: FAS Warsaw Estimates

Retail prices for wine vary depending on the type of wine (red,
sparkling, white), by country of origin and region, as well as perceived
quality. The popularity of wine is influenced by "word of mouth" and by
foreign television series and films. Professional tastings organized
independently by Polish importers, or in conjunction with trade shows,
are also becoming popular. Current market trends show that Polish
consumers prefer "exotic" and "ecological" wines from Chile and South
Africa to wines from Bulgaria, primarily due to the assumption that
these wines are purer and healthier than other wines offered on the
market. The price of wine depends heavily on the factors listed above
and fluctuations between supermarkets and wine specialty shops. Wine
specialty shops carry higher quality wines and a larger selection
compared to supermarkets, which show drastic variations in price.

**Table II: Wine Retail Price Comparison**

**July 2003**

  ----------- ----------- --------- ---------- -------- ---------- -----------
              Red                              White               

  Country     Basic Wines Quality   Special    Basic    Quality    Special
                          Wines     Quality    Wines    Wines      Quality
                                    Wines                          Wines

                                                                   

  Bulgaria    13-30       \*        \*         10-20    \*         \*

  U.S.        25-55       55-110    110-205    25-55    55-93      93-169

  France      25-48       48-119    119-463    25-42    42-105     105-961

  Chile       18-42       42-105    105-212    17-41    41-105     \>105

  Italy       19-47       47-115    115-409    19-43    43-79      \*

  South       30-49       49-110    110-122    27-42    42-100     \>100
  Africa                                                           

  New Zealand \*          49-115    115-195    \*       54-102     102-115

  Australia   13-49       49-110    110-512    30-42    42-103     \>103

  Spain       6-43        43-112    112-1205   6-39     39-100     100-115

  Argentina   24-35       \*        \*         24-35    \*         \*

  Greece      10\*\*-35   \*        \*         12-34    \*         \*

  Israel      20-50       50-57     \*         21-38    \*         \*

  Portugal    45-55       55-112    112-199    \*       45         \*

  Germany     12-18       \*        \*         10-40    40-100     100-760

  Hungary     13-18       \*        \*         13-30    30-76      76-105

  Champaign   \*          \*        \*         \*       199-230    230-655

  Sparkling   \*          \*        \*         8-40     40-80      \*
  Wine                                                             
  ----------- ----------- --------- ---------- -------- ---------- -----------

(The exchange rate used in this table is 1 U.S. dollar equals 3.80
zloty)

\* Data Unavailable

\*\*Boxed Wine

Source: FAS Warsaw Field Research Data

Currently, U.S. exporters are visible in Poland, with about 10
California wineries exporting to Poland, carrying a market share of 2.56
percent.

**Table III: U.S. Wine Exports**

  ---------------------------------- ------------------ ------------------
  Country                            2001               2002

                                     USD \$1000         

  United Kingdom                     169,315            188,895

  Canada                             95,817             92,571

  Japan                              57,294             81,199

  Netherlands                        69,223             53,201

  Belgium                            27,528             18,791

  France                             7,129              13,326

  Germany                            13,580             11,818

  Ireland                            13,545             10,153

  Switzerland                        5,689              7,199

  Denmark                            6,242              5,710

  Poland\*                           253                231

  World Total                        541,118            548,270
  ---------------------------------- ------------------ ------------------

Source: Wine Institute and Ivie International using data from the U.S.
Dept. of Commerce, USA Trade online. History Revised.

\*The majority of U.S. wine purchased in Poland from intermediaries in
Europe arrives from the Netherlands, Belgium, and Germany; hence Poland
would not be listed as a final destination point on export documents and
would not appear on U.S. statistics.

All wine products entering Poland are charged an excise tax. Prior to
importing bottled wine, Polish importers must provide the U.S. firm with
excise bands. These excise bands need to be applied to all bottles prior
to arriving in Poland and constitute partial payment of the excise tax.
A New Ministry of Finance regulation on the decrease of excise tax on
several products in April 22, 2004, went into effect on May 1, 2004,
when Poland joined the expanded EU-25. The current excise tax level on
wine and fermented drinks (HS 2204, 2205, 2206) amounts to PLN 136 (USD
34) per hectoliter.

The value-added tax (VAT) for wine products in Poland amounts to 22%.
For a detailed list of wine custom tariffs for wine products, see
attachment A.

Poland's EU accession in May 2004 significantly reduced previous import
duties for non-EU suppliers. As Poland adopted EU external duty rates,
U.S. exporters faced lower duties thereby stimulating higher exports of
wine from the United States to Poland.

The expansion into the EU-25 has given European wine an increased
comparative advantage in the Polish market due to the internal duty free
market. European suppliers also are no longer subject to third country
import paperwork required for entry from non-EU supplying countries.

Section V. Key Contacts and Further Information

For more information concerning market entry and a current importer list
contact:

-Embassy of the United States of America

Office of Agricultural Affairs, Warsaw, Poland

Wayne Molstad, e-mail: agwarsaw@usda.gov or agwarsaw@poczta.onet.pl

tel: 48 22 504 2336, fax: 48 22 504 2320

-United States Department of Agriculture, Foreign Agricultural Service,
AGX Division

Marketing: Nancy Hubbell, e-mail: Nancy.Hubbell@fas.usda.gov tel:
202‑720‑9487

Analysis: Dorsey Luchok, e-mail: Dorsey.Luchok@fas.usda.gov tel:
202-720-3083

FAS TTY Number: 202-690-4879

Additional information on the Polish market (eg. Retail Sector) can be
found on the Internet (www.fas.usda.gov), at the *Attaché Reports* link.

**Attachment A: Wine Customs**

  ------------ ------------------------------------------ ----------------
  **EU                                                    
  External                                                
  Wine Customs                                            
  Taxes (ad                                               
  valorum)**                                              

  ** **                                                    

  2204         Wine from fresh grapes                      

                                                           

  2204 10      Sparkling Wine of an actual alcoholic       
               strength by volume of not less than 8.5%   
               vol                                        

                                                           

  2204 10 11   Champagne                                  32 EUR/hl

                                                           

  2204 10 19   Other                                      32 EUR/hl

                                                           

  Other:                                                   

  2204 10 91   Asti spumante                              32 EUR/hl

                                                           

  2204 10 99   Other                                      32 EUR/hl

                                                           

  2204 21      Wine in containers of capacity of 2 liters  
               or less                                    

                                                           

  2204 21 10   Wine other than in pos. 2204 10 bottled    32 EUR/hl
               with cork remaining under pressure of      
               above one bar, but not more than 3 bars,   
               measured at 20C                            

                                                           

  2204 21 10 1 With actual alcohol content of not more     
               than 22%                                   

                                                           

  2204 21 10 9 Wine with alcohol content of more than 22%  

                                                           

               -Other with alcohol content of not more     
               than 13%                                   

                                                           

               -Quality wine produced in specific regions  

                                                           

               -White                                      

  2204 21 11   Alsace                                     13.1 EUR/hl

                                                           

  2204 21 12   Bordeaux                                   13.1 EUR/hl

  2204 21 13   Bourgogne (Burgundy)                       13.1 EUR/hl

                                                           

  2204 21 17   Val de Loire (Loire Valley)                13.1 EUR/hl

                                                           

  2204 21 18   Mosel-Saar-Ruwer                           13.1 EUR/hl

                                                           

  2204 21 19   Pfalz                                      13.1 EUR/hl

                                                           

  2204 21 22   Rheinhessen                                13.1 EUR/hl

                                                           

  2204 21 24   Lazio                                      13.1 EUR/hl

                                                           

  2204 21 26   Toscana (Tuscany)                          13.1 EUR/hl

                                                           

  2204 21 27   Trentino, Alto Adige i Friuli              13.1 EUR/hl

                                                           

  2204 21 28   Veneto                                     13.1 EUR/hl

                                                           

  2204 21 32   Vinho Verde                                13.1 EUR/hl

                                                           

  2204 21 34   Penedes                                    13.1 EUR/hl

                                                           

  2204 21 36   Rioja                                      13.1 EUR/hl

                                                           

  2204 21 37   Valencia                                   13.1 EUR/hl

                                                           

  2204 21 38   Other                                      13.1 EUR/hl

                                                           

               -Other                                      

                                                           

  2204 21 42   Bourdeaux                                  13.1 EUR/hl

                                                           

  2204 21 43   Bourgogne (Burgundy)                       13.1 EUR/hl

                                                           

  2204 21 44   Beaujolais                                 13.1 EUR/hl

                                                           

  2204 21 46   Cotesdu Rhone                              13.1 EUR/hl

                                                           

  2204 21 47   Languedoc-Rousillon                        13.1 EUR/hl

                                                           

  2204 21 62   Piemonte (Piemont)                         13.1 EUR/hl

                                                           

  2204 21 66   Toscana                                    13.1 EUR/hl

                                                           

  2204 21 67   Trentino and Alto Adige                    13.1 EUR/hl

                                                           

  2204 21 68   Veneto                                     13.1 EUR/hl

                                                           

  2204 21 69   Dao, Bairrada and Douro                    13.1 EUR/hl

                                                           

  2204 21 71   Navarra                                    13.1 EUR/hl

                                                           

  2204 21 74   Penedes                                    13.1 EUR/hl

                                                           

  2204 21 76   Rioja                                      13.1 EUR/hl

                                                           

  2204 21 77   Valdepenas                                 13.1 EUR/hl

                                                           

  2204 21 78   Other                                      13.1 EUR/hl

                                                           

               -Other                                     

                                                           

  2204 21 79   White                                      13.1 EUR/hl

                                                           

  2204 21 80   Other                                      13.1 EUR/hl

                                                           

               Of an actual alcoholic strength by volume   
               exceeding 13% vol but not exceeding 15%    
               vol                                        

                                                           

               -Quality wines produced in specific         
               regions                                    

                                                           

  2204 21 81   White                                      15.4 EUR/hl

                                                           

  2204 21 82   Other                                      15.4 EUR/hl

                                                           

               -Other                                     

                                                           

  2204 21 83   White                                      15.4 EUR/hl

                                                           

  2204 21 84   Other                                      15.4 EUR/hl

                                                           

               Of an actual alcoholic strength by volume   
               exceeding 15% vol, but not exceeding 18%   
               vol                                        

                                                           

  2204 21 87   Marsala                                    18.6 EUR/hl

                                                           

  2204 21 88   Samas and Muscat de Lemnos                 18.6 EUR/hl

                                                           

  2204 21 89   Port                                       14.8 EUR/hl

                                                           

  2204 21 91   Madeira and Setubal Muscatel               14.8 EUR/hl

                                                           

  2204 21 92   Sherry                                     14.8 EUR/hl

                                                           

  2204 21 93   Tokay (Aszu/Szamorodni)                    14.8 EUR/hl

                                                           

  2204 21 94   -Other                                     18.6 EUR/hl

                                                           

               Of an actual alcoholic strength by volume   
               exceeding 18% vol but not exceeding 22%    
               vol                                        

                                                           

  2204 21 95   Port                                       15.8 EUR/hl

                                                           

  2204 21 96   Madeira, Sherry, and Setubal Muscatel      15.8 EUR/hl

                                                           

  2204 21 97   Tokay (Aszu/Szamorodni)                    15.8 EUR/hl

                                                           

  2204 21 98   -Other                                     20.9 EUR/hl

                                                           

  2204 21 99   With an actual alcoholic strength by        
               volume exceeding 22% vol                   

                                                           

  2204 29      -Other                                      

                                                           

  2204 29 10   Wine, other than that referred to in       32 EUR/hl
               subheading 2204 10, in bottles with        
               \"mushroom\" stoppers held in place by     
               ties or fastenings; wine, otherwise put    
               up, with an excess pressure due to carbon  
               dioxide in solution of not less than 1     
               bar, but less than 3 bar, measured at a    
               temperature of 20 C                        

                                                           

  2204 29 10 1 With actual alcohol content below 22%       

                                                           

               -Other                                      

                                                           

               Of an actual alcoholic strength by volume   
               not exceeding 13% vol:                     

                                                           

               -Quality wines produced in specific         
               regions                                    

                                                           

               -White                                     

                                                           

  2204 29 12   Bordeaux                                   9.9 EUR/hl

                                                           

  2204 29 13   Bourgogne                                  9.9 EUR/hl

                                                           

  2204 29 17   Val de Loire (Loire valley)                9.9 EUR/hl

                                                           

  2204 29 18   -Other                                     9.9 EUR/hl

                                                           

               -Other                                      

                                                           

  2204 29 42   Bordeaux                                   9.9 EUR/hl

                                                           

  2204 29 43   Bourgone (Burgundy)                        9.9 EUR/hl

                                                           

  2204 29 44   Beaujolais                                 9.9 EUR/hl

                                                           

  2204 29 46   Cotes du Rhone                             9.9 EUR/hl

                                                           

  2204 29 47   Languedoc-Roussillon                       9.9 EUR/hl

                                                           

  2204 29 48   Val de Loire (Loire valley)                9.9 EUR/hl

                                                           

  2204 29 58   Other                                      9.9 EUR/hl

                                                           

               -Other                                      

                                                           

               -White                                     

                                                           

  2204 29 62   Sicily                                     9.9 EUR/hl

                                                           

  2204 29 64   Veneto                                     9.9 EUR/hl

                                                           

  2204 29 65   Other                                      9.9 EUR/hl

                                                           

               -Other                                      

                                                           

  2204 29 71   Puglia (Apuglia)                           9.9 EUR/hl

                                                           

  2204 29 72   Sicily                                     9.9 EUR/hl

                                                           

  2204 29 75   Other                                      9.9 EUR/hl

                                                           

               Of an actual alcohol strength by volume     
               exceeding 13% vol, but not exceeding 15%   
               vol                                        

                                                           

               Quality wines produced in specified         
               regions:                                   

                                                           

  2204 29 81   White                                      12.1 EUR/hl

                                                           

  2204 29 82   Other                                      12.1 EUR/hl

                                                           

               -Other                                      

                                                           

  2204 29 83   White                                      12.1 EUR/hl

                                                           

  2204 29 84   Other                                      12.1 EUR/hl

                                                           

               With actual alcohol strength by volume      
               exceeding 15% vol, but not exceeding 18%   
               vol                                        

                                                           

  2204 29 87   Marsala                                    15.4 EUR/hl

                                                           

  2204 29 88   Samos and Muscat de Lemnos                 15.4 EUR/hl

                                                           

  2204 29 89   Port                                       12.1 EUR/hl

                                                           

  2204 29 91   Madeira and Setubal Muscatel               12.1 EUR/hl

                                                           

  2204 29 92   Sherry                                     12.1 EUR/hl

                                                           

  2204 29 93   Tokay, Aszu and Szamorodni                 13.1 EUR/hl

                                                           

  2204 29 94   -Other                                     15.4 EUR/hl

                                                           

               Of and actual alcoholic strength by volume 
               exceeding 18% vol, but not exceeding 22%   
               vol                                        

                                                          

                                                           

  2204 29 95   Port                                       13.1 EUR/hl

                                                           

  2204 29 96   Madeira, Sherry, and Setubal Muscatel      13.1 EUR/hl

                                                           

  2204 29 97   Tokay Aszu and Szamorodni                  14.2 EUR/hl

                                                           

  2204 29 98   Other                                      20.9 EUR/hl

                                                           

  2204 29 99   Of an actual alcoholic strength by volume  1.75 EUR/ % vol/
               exceeding 22% vol                          hl

                                                           

  2204 30      Other grape must:                           

                                                           

  2204 30 10   In fermentation or with fermentation        
               arrested otherwise than by the addition of 
               alcohol                                    

                                                           

               -Other                                      

                                                          

               Of a density of 1.33g/cm^3^ or less at 20C  
               and of an actual alcoholic strength by     
               volume not exceeding 1% vol                

                                                           

  2204 30 92   Concentrated                               \*\*

                                                           

  2204 30 94   Other                                      \*\*

                                                           

               -Other                                     

                                                          

  2204 30 96   Concentrated                               \*\*

                                                           

  2204 30 98   Other                                      \*\*

                                                           

  2205         Vermouth and other wine of fresh grapes     
               flavored with plants or aromatic           
               substances                                 

                                                          

  2205 10      In containers holding two liters or less    

                                                          

  2205 10 10   Of an actual alcoholic strength by volume  10.9 EUR/hl
               of 18% vol or less                         

                                                           

  2205 10 90   Of an actual alcoholic strength by volume  0.9 EUR/ %vol/
               exceeding 18% vol                          hl + 6.4 EUR/hl

                                                           

  2205 90      Other:                                      

                                                           

  2205 90 10   Of an actual alcoholic strength by volume  9 EUR/hl
               of 18% vol or less                         

                                                           

  2205 90 90   Of an actual alcoholic strength by volume  0.9 EUR/ %vol/hl
               exceeding 18% vol                          
  ------------ ------------------------------------------ ----------------

\*\* See Annex 2

Please note that as Poland became a member of the E.U. on May 1, 2004
currently applied duty rates in Poland are E.U.\'s external custom duty
rates. To find out additional information on E.U. duty rates applied to
product from other non-EU suppliers please refer to the following
internet address:

http://europa.eu.int/comm/taxation_customs/dds/en/tarhome.htm

Annex 2

**Official Journal of the European Union 30.10.2003 725 EN**

**PRODUCTS TO WHICH AN ENTRY PRICE (1) APPLIES**

**2204 Wine of fresh grapes, including fortified wines; grape must other
than that of heading 2009:**

**2204 30-Other grapes must:**

\--Other:

\--Of a density of 1,33 g/cm^3^ at 20 °C and of an actual alcoholic
strength by volume not exceeding 1 % vol:

**2204 30 92-**Concentrated:

\-\-\-\--With an entry price per hl of:

\-\-\-\-\--Not less than Q 209,4
.............................................22,4 + 20,6 Q/100 kg/net

**2204 30 92**

\-\-\-\-\--Not less than Q 205,2 but less than Q 209,4. . . . 22,4 + 4,2
Q/hl+ 20,6 Q/100 kg/net

\-\-\-\-\--Not less than Q 201 but less than Q 205,2 . . . . .22,4 + 8,4
Q/hl+ 20,6 Q/100 kg/net

\-\-\-\-\--Not less than Q 196,8 but less than Q 201 . . . . . 22,4 +
12,6 Q/hl+ 20,6 Q/100 kg/net

\-\-\-\-\--Not less than Q 192,6 but less than Q 196,8 . . . .22,4 +
16,8 Q/hl+ 20,6 Q/100 g/net

\-\-\-\-\--Less than Q 192,6 . . . . . . . . . . . . . . . . . . . . . .
22,4 + 131 Q/hl+ 20,6 Q/100 g/net

**2204 30 94** \-\-\--Other:

\-\-\-\--With an entry price per hl of:

\-\-\-\-\--Not less than Q 42,5 . . . . . . . . . . . . . . . . . . . .
22,4 + 20,6 Q/100 kg/net

\-\-\-\-\--Not less than Q 41,7 but less than Q 42,5 . . . . . .22,4 +
0,8 Q/hl+ 20,6 Q/100 kg/net

\-\-\-\-\--Not less than Q 40,8 but less than Q 41,7 . . . . . .22,4 +
1,7 Q/hl+ 20,6 Q/100 kg/net

\-\-\-\-\--Not less than Q 40 but less than Q 40,8 . . . . . . . 22,4 +
2,5 Q/hl+ 20,6 Q/100 kg/net

\-\-\-\-\--Not less than Q 39,1 but less than Q 40 . . . . . . . 22,4 +
3,4 Q/hl+ 20,6 Q/100 kg/net

\-\-\-\-\--Less than Q 39,1 . . . . . . . . . . . . . . . . . . . . . .
. 22,4 + 27 Q/hl+ 20,6 Q/100 kg/net

\-\--Other:

**2204 30 96 \-\-\--**Concentrated:

\-\-\-\--With an entry price per hl of:

\-\-\-\-\--Not less than Q 212,4 . . . . . . . . . . . . . . . . . . . .
.40+20,6 Q/100 kg/net

**2204 30 96**

\-\-\-\-\--Not less than Q 208,2 but less than Q 212,4 . . . . .
40+4,2Q/hl+ 20,6 Q/100 kg/net

\-\-\-\-\--Not less than Q 203,9 but less than Q 208,2 . . . . .
40+8,5Q/hl+ 20,6 Q/100 kg/net

\-\-\-\-\--Not less than Q 199,7 but less than Q 203,9 . . . . .
40+12,7Q/hl+ 20,6 Q/100 kg/net

\-\-\-\-\--Not less than Q 195,4 but less than Q 199,7 . . . . .
40+17Q/hl+ 20,6 Q/100 kg/net

\-\-\-\-\--Less than Q 195,4 . . . . . . . . . . . . . . . . . . . . . .
. .40+121Q/hl+ 20,6 Q/100 kg/net

**2204 30 98 \-\-\--**Other:

\-\-\-\--With an entry price per hl of:

\-\-\-\-\--Not less than Q 42,5 . . . . . . . . . . . . . . . . . . . .
. . 40+20,6 Q/100 kg/net

\-\-\-\-\--Not less than Q 41,7 but less than Q 42,5 . . . . . . .
40+0,8Q/hl+ 20,6 Q/100 kg/net

\-\-\-\-\--Not less than Q 40,8 but less than Q 41,7 . . . . . . .
40+1,7Q/hl+ 20,6 Q/100 kg/net

\-\-\-\-\--Not less than Q 40 but less than Q 40,8 . . . . . . . .
.40+2,5Q/hl+ 20,6 Q/100 kg/net

\-\-\-\-\--Not less than Q 39,1 but less than Q 40 . . . . . . . .
.40+3,4Q/hl+ 20,6 Q/100 kg/net

\-\-\-\-\--Less than Q 39,1 . . . . . . . . . . . . . . . . . . . . . .
. . .40+27Q/hl+ 20,6 Q/100 kg/net