Border trade between Finland-Estonia

Stockholm 18.3.2015

2002 2003 2004 2006 2008 01/2009 10/2009 2010 2012 20140.10

0.20

0.30

0.40

0.50

Spirits

Cider (4,7 %)

Beer

Strong wine (21 %)

Wine(12 %)

Alcohol tax in diffrent alcoholic beverages 2002−2014Euros / alcohol-% by volume / liter

Alcohol taxreduction

Source: Ministry of Finance, Federation of the Brewing and Soft Drinks Industry

2007 2008 2009 2010 2011 2012 2013 201480

100

120

140

160

180

Finnish trips to Estonia

Travel imports of alcohol

Source: Finnish Hospitality Association, MaRa

Alcohol tax increases speed up Finnish alcohol trips to EstoniaPrivate imports of alcohol and Finnish trips to Estonia

Index 2007 = 100

= Alcohol tax increase

2008 * 2009 * 2010 2011 2012 * 2013 Talousarvio 2014 *

Talousarvio 20150

200

400

600

800

1000

1200

1400

1600

1800

1,0921,207

1,284 1,2811,381 1,336

1,4421,383

300

Finland loses alcohol tax revenue because of border trade

Source: Ministry of Finance, Federation of the Brewing and Soft Drinks Industry

Milj. €

Because of the private imports of alcohol from Estonia Finland loses 300 milj. €alcohol tax revenues.

* Alcohol tax increases- 2008 beer and wine + 10 %, spirits + 15 %- 2009 all alcoholic beverages + 10 % and +10 %- 2012 beer, cider, long drinks + 15 %, wine and spirits + 10 %, - 2014 wine + 8,6 %, beer + 8,2 % and spirits + 5,3 %

0

500

1000

1500

2000

2500

3000

3500

2930 28972764

2622

2351 2384 2437 23852269

2098 20761980

1889

Employment in the Finnish brewing industry

Series1

Over 35 % decline since 2002

Source: The Federation of the Brewing and Soft Drinks Industry* Mallaskoski brewery and Saimaan Juomatehdas were included

*