Germany Structure of the Federal Customs Administration Highest Level Federal Ministry of Finance Federal Finance office North Federal Finance office Central Federal Finance office West Federal Finance office Southwest Federal Finance office Southeast Customs Criminological office Middle Level (General Customs law) (General Tax law) (Unlawful employment) (Excise law and Audit service) (Relating cross border goods traffic) Local Level Customs Investigation Offices(8) Main Customs Office (43) Customs Office (285)

Excise Duties Harmonized Excise Duties Non - Harmonized Excise Duties Energy Tax Electricity Tax Spirit tax Beer Tax Sparking wine and Intermediate product tax Tobacco tax Non - Harmonized Excise Duties Coffee tax Alcopops tax Collection of excise duties in 2007 (around €64 billion)

Electricity Tax (Electricity Taxation Act) Energy Tax - Energy taxation Act (Object of taxation, incurrence of excise duty, tax rates, tax exemption) - Energy Product (Mineral Oil, Coal, Natural Gas) - Energy taxes are levied in two cases(tax incurrence) The usage as heating oil The usage of motor fuel - Tax rate for motor fuels Unleaded Gasoline a. with a content of sulfur of more than 10 mg/Kg 669.80 EUR/1,000 L b. . with a content of sulfur not extending 10 mg/Kg 669.80 EUR/1,000 L Diesel Fuel a. with a content of sulfur of more than 10 mg/Kg 485.70 EUR/1,000 L b. . with a content of sulfur not extending 10 mg/Kg 470.40 EUR/1,000 L - Reduced tax rates for heating oil a. with a content of sulfur of more than 50 mg/Kg 76.35 EUR/1,000 L b. . with a content of sulfur not extending 50 mg/Kg 61.35 EUR/1,000 L

Taxation of alcohol in Germany 1. Spirits What are spirits? = alcohol produced by distillation Basis of taxation = the tax is measured according to hectoliter of pure alcohol Tax rate = Standard tax rate 1,303 Euro/hectoliter pure alcohol Reduced tax rate 730 Euro/hectoliter pure alcohol (produced in a small distillery with a production under 4 hectoliter alcohol per year) Revenue(taxation) = 2,103 million Euro (Year 2009) Sales Volume = 161.6 million Liter (Year 2009)

Taxation of alcohol in Germany(Cont,) 2. Beer What is beer ? = is a fermented alcohol beverage made of barley malt, hops, water and yeast Basis of taxation = is a annual tax. It depends on the annual production of the brewery. Beer is classified per Gras Plato Tax rate = annual production in hectoliter tax rate in € per hl and Grad Plato up to 5.000 0.4407 5.000 and more 0.4554 6.000 and more 0.4701 200.000 and more 0.7870 Revenue(taxation) = 730 million Euro (Year 2009) Sales Volume = 8,589 million Liter (Year 2009) Running breweries = 1,327 (Year 2009) Registries breweries = 1,412 (Year 2009)

Taxation of alcohol in Germany(Cont,) 3. Sparkling wine What is sparkling wine ? -wine with less or without carbonic acid and mixtures,1.2 – 15% Vol., only alcohol of fermentation - wine with carbonic acid and mixtures, wine of fruits, 1.2 – 13% Vol., also containing added alcohol - wine of fruits, mead,wine of raisins 13-15% Vol., only alcohol of fermentation Basis of taxation = the tax is measured according to hectoliter of the product Tax rate = 136 Euro per hectoliter sparkling wine 51 Euro per hectoliter sparkling wine with an actual alcohol level of less than 6% Vol. Revenue(taxation) = 446 million Euro (Year 2009) Sales Volume = 317.8 million Liter (Year 2009)

Taxation of alcohol in Germany(Cont,) 4. Intermediate Products What are intermediate products? -Intermediate products are strengthened wines Basis of taxation = the tax is measured according to hectoliter of the product Tax rate = 153 Euro per hectoliter intermediate product 102 Euro per hectoliter intermediate product with an actual alcohol level of less than 15% Vol. Revenue(taxation) = 26 million Euro (Year 2009) Sales Volume = 22 million Liter (Year 2009) 5. Wine = there is no tax on wine in Germany The alcohol contained in wine is tax free

Comparison Thailand – Germany Direct and Indirect taxes on vehicles Name of Tax Germany Thailand - Customs Duties Yes Yes - VAT Yes Yes - Excise tax No Yes - Energy and electric power tax Yes Tax on Fuel - Special Income tax on company cars Yes No - Vehicle Tax Yes Yes - Road tax on Highways only Trucks No > 12 T GVW

Tax rates EU/Germany Name of tax Applied Tax Rates Customs Duties - 10% import duties on all vehicles based on CIF Value VAT EU - min 15%, no maximum stipulated - Currently highest member state rate 25% Germany - normal rate 19%, reduced rate 7% - Excise tax (Vehicles) - In principle allowed under EU law - No Excise tax application in Germany Tax on Energy Petro 654.50 EUR/1,000 Liter Diesel 470.40 EUR/1,000 Liter Tax on Electric Power Gas 13.90 EUR/MWh Electric Power 20.50 EUR/MWh Hydrogen tax free

Tax rates EU/Germany(Cont,) Name of tax Applied Tax Rates Special Income Tax on - 1% of Gross List Price Plus Company cars - 0.03% of Gross List Price per Km. between place of residence and place of works per month taxable with personal income tax rate Vehicle Tax - Petrol : 5.11 EUR to 25.36 EUR/100 CC. per year, depending on emission level - Diesel : 13.80 EUR to 37.88 EUR/100 CC. per year, - E -Cars : 5 years tax holiday, then approximate 11 EUR/200 Kg GVW per year divided by 2 - Hydrogen/F-Cell : Currently tax free - Road tax on Highways - Only goods carrying trucks > 12t GVW - Up to three axles : 0.141 EUR to 0.247 EUR per Km. - Four or more axles : 0.155 EUR to 0.288 EUR per Km.