EXCISE DUTY TABLES

…Coal and CokeSituation as at 1 July 2010Per gigajouleCoal and cokeCN 2701, 2702 and 2704Reduced tax ratesapplied accordingto Directive2003/96/ECMS NationalCurrencySpecial tax rate according to Art.15(3)agriculture, horticulture, pisciculture, forestryReduced rate applied for railways Art. 15(1) (e)Excise duty VAT Excise duty VATNat Curr EUR % Nat Curr EUR %LU EUR 0 12,00 0 12,00HU HUF - - - -MT EURNL EUR n.a. n.a.AT EUR - - - -PL PLN - - - - - -PT EUR n.a. n.a.RO RON - - 24,00 - - 24,00SI EUR n.a. n.a.SK EUR - 19,00 *- 19,00FI EUR - - - -SE SEK *21,87 2,15 25,00 0 0 25,00UK GBP n.a. n.a.RO: VAT rate valid as of 1 st July 2010.SK: * coal and coke are exempted from the excise duty when used for carriage of goods and persons (passengers) by rail within business activity.SE: * Coal and coke used for other purposes than as a propellant by agriculture, horticulture, pisciculture, forestry (=same reduced rate that applies for such use by industry in the manufacturing process, that is thebusiness rate based on Article 5).53