Wine Costing & SP - 12.8.2018

MAISON RIVIERE
PCB/Co Unit
Cases nt. Items Unit Cost Amount cost/bottle Bottle Amount
Euro Euro
Franc Rubis 100 6 600 1.95 1,170.00 1.95 600 1,170.00
Saint Louis 100 6 600 1.95 1,170.00 1.95 600 1,170.00
P.Riviere Franc Rubis Merlot 2016 150 6 900 2.05 1,845.00 2.05 900 1,845.00
Menuts Bordeaux Rouge 2015 150 6 900 3.55 3,195.00 3.55 900 3,195.00
Chevalier De Gontey 2015 150 6 900 3.55 3,195.00 3.55 900 3,195.00
Alienor Bordeaux Rge 2015 75 6 450 2.80 1,260.00 2.80 450 1,260.00
Saint Louis 2016 45 6 270 2.80 756.00 2.80 270 756.00
-
Saint Louis 2016 60 3 180 2.80 504.00 4.50 180 810.00
Saint Louis 2016 - Supplement CB De 3 Bts A
Glissiere 60 5.10 306.00 -
-
Chateau Bellevue D'esy 2014 100 6 600 2.80 1,680.00 2.80 600 1,680.00
Chateau Reynaud Lacoste 2016 100 6 600 2.85 1,710.00 2.85 600 1,710.00
Chateau De Lavagnac 2014 150 6 900 3.10 2,790.00 3.10 900 2,790.00
-
Chateau De Lavagnac 2011 30 1 30 4.20 126.00 7.95 30 238.50
Chateau De Lavagnac 2011 - Supplement Caisse
Bois De 1BT 30 3.75 112.50 -
-
Chateau De Lavagnac 2011 - Supplement Caisse
Bois De 2 BTS 30 4.65 139.50 -
-
Chateau De Lavagnac 2011 - Supplement Valisettes
Bois De 3 BTS 30 8.50 255.00 -
-
Grande Reserve Du Cha De Lavagnac 2011 20 6 120 4.20 504.00 4.20 120 504.00
-
Grande Reserve Du Cha De Lavagnac 2011 -
Supplement Caisse Bois De 1 BT 60 3.75 225.00 -
-
Supplement Caisse Bois De 2 A Glissiere 60 4.65 279.00 -
-
Grande Reserve Du Cha De Lavagnac 2011 60 3 180 4.20 756.00 7.03 180 1,266.00
Supplement Valisettes De 3 BTS 60 8.50 510.00 -
-
La Grande Dame De Chateau Lavagnac 2014 20 6 120 5.20 624.00 5.20 120 624.00
-
La Grande Dame De Chateau Lavagnac 2014 -
-
Supplement Caisse Bois De 2 BT A Glissiere 30 4.65 139.50 -
-
Supplement Valisette Bois 3 BTS 30 8.50 255.00 -
-
La Reserve Trenquine Ch Lavagnac 2014 60 1 60 5.20 312.00 8.95 60 537.00
La Reserve Trenquine Ch Lavagnac 2014 -
Supplement CB DE 1 BT 60 3.75 225.00 -
-
PCB/Co Unit
Euro Euro
La Reserve Trenquine Ch Lavagnac 2014 60 2 120 5.20 624.00 7.53 120 903.00
Supplement CB DE 2 A Glissiere 60 4.65 279.00 -
-
La Reserve Trenquine Ch Lavagnac 2014 60 3 180 5.20 936.00 8.03 180 1,446.00
-
Chateau De Lavagnac Grande Reserve 2014 20 6 120 5.10 612.00 5.10 120 612.00
-
Chateau De Lavagnac Grande Reserve 2014 -
-
Supplement Caisse Bois De 2 BTS 30 4.65 139.50 -
-
-
Mariner's Reserve Bordeau 2011 20 6 120 4.20 504.00 4.20 120 504.00
-
Mariner's Reserve Bordeau 2011 - Supplement
Caisse Bois De 1 BT 30 3.75 112.50 -
-
Mariner's Reserve Bordeau 2011 - Supplement CB
2 BTS Couvercle Plexi 30 6.10 183.00 -
-
Mariner's Reserve Bordeau 2011 - Supplement CB
3 BTS Couvercle A Glissier 30 5.10 153.00 -
-
Chateau Haut Piquat 2008 20 6 120 6.40 768.00 6.40 120 768.00
-
Chateau Haut Piquat 2008 - Supplement CB DE 1
BT 30 3.75 112.50 -
-
Chateau Haut Piquat 2008 - Supplement CB DE 2
BTS Ave Couvercle En PL 30 6.10 183.00 -
-
Chateau Huat Piquat 2008 30 3 90 6.40 576.00 8.10 90 729.00
Chateau Huat Piquat 2008 - Supplement CB DE 3
BTS A Glissiere 30 5.10 153.00 -
-
Grande Reserve Du Ch. Haut Piquat 2007 5 6 30 5.80 174.00 5.80 30 174.00
-
Grande Reserve Du Ch. Haut Piquat 2007 -
-
Grande Reserve Du Ch. Haut Piquat 2007 60 2 120 5.80 696.00 8.85 120 1,062.00
Supplement CB DE 2 BTS Couvercle Plexi 60 6.10 366.00 -
-
Supplement CB DE 3 BTS A GLISSIERE 30 5.10 153.00 -
PCB/Co Unit
Euro Euro
-
Clos Des Menuts 2013 20 6 120 9.50 1,140.00 10.23 120 1,227.00
Clos Des Menuts 2013 - Supplement CB DE 6 BTS 20 4.35 87.00 -

-
Clos Des Menuts 2013 30 1 30 9.50 285.00 13.25 30 397.50
Clos Des Menuts 2013 - Supplement CB DE 1 BT 30 3.75 112.50 -
-
Clos Des Menuts 2013 30 2 60 9.50 570.00 11.83 60 709.50
Clos Des Menuts 2013 - Supplement CB DE 2 BTS A
GLISSIERE 30 4.65 139.50 -
-
Clos Des Menuts 2013 30 3 90 9.50 855.00 12.33 90 1,110.00
Clos Des Menuts 2013 - Supplement 30 8.50 255.00 -
-
Chateau De Callac 2012 100 6 600 5.40 3,240.00 5.40 600 3,240.00
Chateau De Callac Rouge Prestige 2008 20 6 120 7.70 924.00 7.70 120 924.00
-
Chateau De Callac Rouge Prestige 2008 -
-
Supplement CB DE 2 BTS A GLISSIERE 30 4.65 139.50 -
-
Supplement Valisette De 3 BTS 30 8.50 255.00 -
-
Chateau Cheval Brun 2014 20 6 120 9.80 1,176.00 10.53 120 1,263.00
Chateau Cheval Brun 2014 - Supplement CB DE 6
BTS 20 4.35 87.00 -
-
Chateau Cheval Brun 2014 30 1 30 9.80 294.00 13.55 30 406.50
BT 30 3.75 112.50 -
-
Chateau Cheval Brun 2014 30 2 60 9.80 588.00 12.85 60 771.00
BTS Couvercle Plexi 30 6.10 183.00 -
-
Chateau Cheval Brun 2014 30 3 90 9.80 882.00 11.50 90 1,035.00
BTS A GLISSIERE 30 5.10 153.00 -
-
Chateau Fort Lignac 2014 150 6 900 4.90 4,410.00 4.90 900 4,410.00
-
Chateau Mongravey 2013 20 6 120 15.50 1,860.00 16.23 120 1,947.00
Chateau Mongravey 2013 - Supplement CB DE 6
BTS 20 4.35 87.00 -
-
Chateau Mongravey 2013 30 1 30 15.50 465.00 19.25 30 577.50
Chateau Mongravey 2013 - Supplement CB DE 1 BT 30 3.75 112.50 -

-
Chateau Mongravey 2013 30 2 60 15.50 930.00 17.83 60 1,069.50
-
Chateau Mongravey 2013 30 3 90 15.50 1,395.00 17.20 90 1,548.00
PCB/Co Unit
Euro Euro
-
Chateau Dassault 2014 10 12 120 19.50 2,340.00 19.50 120 2,340.00
Chateau Cannon La Gafffeliere 2013 5 12 60 38.00 2,280.00 38.00 60 2,280.00
Chateau Saint Pierre 2011 10 12 120 36.00 4,320.00 36.00 120 4,320.00
Amour De Rose Rose Demi Sec 17 12 204 3.45 703.80 3.45 204 703.80
Menuts Bordeaux Rouge 2015 50 6 300 3.15 945.00 3.15 300 945.00
Chevalier De Gontey 2016 50 6 300 3.15 945.00 3.15 300 945.00
Menuts BX Blanc Fruite 2016 75 6 450 3.15 1,417.50 3.15 450 1,417.50
Menuts Bordeaux Blanc Moelleux 2015 75 6 450 4.35 1,957.50 4.35 450 1,957.50
Chateau De Callac Blanc Prestige 2015 10 6 60 6.95 417.00 6.95 60 417.00
-
Chateau De Callac Blanc Prestige 2015 -
-
Supplement CB DE 2 BTS AVEC COUVERCLE EN 30 6.10 183.00 -
-
Supplement CB DE 3 BTS 30 5.10 153.00 -
-
La Reserve Trenquine De Callac 2015 50 6 300 6.95 2,085.00 6.95 300 2,085.00
Cocktail Peche 50 12 600 3.40 2,040.00 3.40 600 2,040.00
Cocktail Litchi 50 12 600 3.40 2,040.00 3.40 600 2,040.00
CIF YNFON + ISO KIT + INSURANCE 1 3,450.00 3,450.00 3,450.00
3832 94,219.80 17,994.00 94,219.80

Super Global Advance Enterprise Co.,Ltd
Calculation of Estimated Spelling Price of Wine per bottle to Rack Warehouse (Recommended SP 120%) (ex rate 1,600 kyats)
Sr 1 2 3 4
Wine Franc Rubis P.Riviere Alienor Bordeaux Saint Louis 2016 with supplemen
Franc Rubis Rge 2015
Merlot 2016
Saint Louis Saint Louis 2016 One bottle price
Chateau Bellevue
D'esy 2014
Original price per bottle (Euro) 1.95 2.05 2.80 2.80

CIF Yangon + ISO KIT + Insurance (Euro 3,450/17,994) 0.19 0.19 0.19 0.19
Total estimated price from France to Yangon A 2.14 2.24 2.99 2.99
No of total bottle/case B 1,200 900 1,320 180
Total Cost - Euro C=A@B 2,570.08 2,017.56 3,949.08 538.51
Add :1% Landing Cost D=C@1% 25.70 20.18 39.49 5.39
Total assessable value E=C+D 2,595.78 2,037.73 3,988.58 543.90

Sr 1 2 3 4
Merlot 2016
Chateau Bellevue
D'esy 2014
Add : 30% Customs Duty of Assessable Value F=E@30% 778.73 611.32 1,196.57 163.17
Total value inculding customs duty G=E+F 3,374.51 2,649.05 5,185.15 707.07
Add: Stamp Duty 5% of total value including custom duty H=G@5% 168.73 132.45 259.26 35.35
Add: Adv Income Tax 2% of total value including custom duty I=G@2% 67.49 52.98 103.70 14.14
Add: Commercial tax 5% of total value including custom duty J=G@5% 168.73 132.45 259.26 35.35
Add: Special Good Service Tax 50% K=(G+J) @50% 1,771.62 1,390.75 2,722.20 371.21
Add: Miscellaneous 25% of total value including custom duty L=G@25% 843.63 662.26 1,296.29 176.77
(i.e. rental fee, transport fee, salary and other costs)
Estimated Landed Cost - Euro M=G+H+I+J+K+L 6,394.70 5,019.96 9,825.86 1,339.89
Estimated Landed Cost per bottle/case - Euro N=M/B 5.33 5.58 7.44 7.44
Add: Label cost per item (Euro 13,837.95/17,994) O 0.77 0.77 0.77 0.77
Sr 1 2 3 4
Merlot 2016
Chateau Bellevue
D'esy 2014
P 0.10 0.10 0.10 0.10

Add: Estimate Laboratory cost Euro 0.1 per bottle (2,707,200
MMK/17,994)/1600
Estimated Landed Cost including Labour & Laboratory cost - Euro Q=N+O+P 6.20 6.45 8.31 8.31
Selling price per bottle (Euro) - Mark up 50% 9.30 9.67 12.47 12.47
Selling price per bottle (Kyats) - Mark up 50% 14,875.07 15,472.22 19,950.87 19,950.87
(Less) Discount 35% (CityMart, Market Place, Ocean) (2.17) (2.26) (2.91) (2.91)
Sr 1 2 3 4
Merlot 2016
Chateau Bellevue
D'esy 2014
Sr 4 5 6 7
Wine Saint Louis 2016 with supplement CB De 3 Bts A Chateau Reynaud Chateau De Chateau De
Lacoste 2016 Lavagnac 2015 Lavagnac 2014
One case charge Total SP including

case charge
Original price per bottle (Euro) 1.70 4.50 2.85 3.00 3.10
Total estimated price from France to Yangon 1.70 4.69 3.04 3.19 3.29
No of total bottle/case 60 180 600 900 900
Total Cost - Euro 102.00 844.51 1,825.04 2,872.56 2,962.56
Add :1% Landing Cost 5.39 18.25 28.73 29.63
Total assessable value 102.00 849.90 1,843.29 2,901.28 2,992.18

Sr 4 5 6 7

case charge
Add : 30% Customs Duty of Assessable Value 163.17 552.99 870.38 897.65
Total value inculding customs duty 102.00 1,013.07 2,396.28 3,771.67 3,889.84
Add: Stamp Duty 5% of total value including custom duty 35.35 119.81 188.58 194.49
Add: Adv Income Tax 2% of total value including custom duty 14.14 47.93 75.43 77.80
Add: Commercial tax 5% of total value including custom duty 35.35 119.81 188.58 194.49
Add: Special Good Service Tax 50% 371.21 1,258.04 1,980.13 2,042.16
Add: Miscellaneous 25% of total value including custom duty 176.77 599.07 942.92 972.46
Estimated Landed Cost - Euro 102.00 1,645.89 4,540.94 7,147.31 7,371.24
Estimated Landed Cost per bottle/case - Euro 1.70 9.14 7.57 7.94 8.19
Add: Label cost per item (Euro 13,837.95/17,994) 0.77 0.77 0.77 0.77
Sr 4 5 6 7

case charge
0.10 0.10 0.10 0.10

MMK/17,994)/1600
Estimated Landed Cost including Labour & Laboratory cost - Euro 1.70 10.01 8.44 8.81 9.06
Selling price per bottle (Euro) - Mark up 50% 2.55 15.02 12.66 13.22 13.59
Selling price per bottle (Kyats) - Mark up 50% 4,080.00 24,030.87 20,249.44 21,145.17 21,742.32
(Less) Discount 35% (CityMart, Market Place, Ocean) (0.60) (3.50) (2.95) (3.08) (3.17)
Sr 4 5 6 7

case charge
Sr 8 9 10 11 12
Wine Chevalier De Cocktail Amour De Rose Chevalier De Chateau De
Gontey 2016 Litchi Rose Demi Sec Gontey 2015 Lavagnac 2011
Chevalier De Cocktail Menuts Grande Reserve Du

Gontey 2016 Peche Bordeaux Cha De Lavagnac
Rouge 2015 2011
Menuts Bordeaux Mariner's Reserve

Rouge 2015 Bordeau 2011
Menuts BX Blanc
Fruite 2016
CIF Yangon + ISO KIT + Insurance (Euro 3,450/17,994) 0.19 0.19 0.19 0.19 0.19
No of total bottle/case 1,500 1,200 204 1,800 510
Total Cost - Euro 5,012.60 4,310.08 742.91 6,735.12 2,239.78
Add :1% Landing Cost 50.13 43.10 7.43 67.35 22.40
Total assessable value 5,062.72 4,353.18 750.34 6,802.47 2,262.18

Sr 8 9 10 11 12

Rouge 2015 2011

Menuts BX Blanc
Fruite 2016
Add : 30% Customs Duty of Assessable Value 1,518.82 1,305.95 225.10 2,040.74 678.65
Total value inculding customs duty 6,581.54 5,659.13 975.44 8,843.21 2,940.83
Add: Stamp Duty 5% of total value including custom duty 329.08 282.96 48.77 442.16 147.04
Add: Adv Income Tax 2% of total value including custom duty 131.63 113.18 19.51 176.86 58.82
Add: Commercial tax 5% of total value including custom duty 329.08 282.96 48.77 442.16 147.04
Add: Special Good Service Tax 50% 3,455.31 2,971.04 512.11 4,642.68 1,543.94
Add: Miscellaneous 25% of total value including custom duty 1,645.38 1,414.78 243.86 2,210.80 735.21
Estimated Landed Cost - Euro 12,472.02 10,724.05 1,848.47 16,757.88 5,572.88
Add: Label cost per item (Euro 13,837.95/17,994) 0.77 0.77 0.77 0.77 0.77
Sr 8 9 10 11 12

Rouge 2015 2011

Menuts BX Blanc
Fruite 2016
0.10 0.10 0.10 0.10 0.10
MMK/17,994)/1600
Sr 8 9 10 11 12

Rouge 2015 2011

Menuts BX Blanc
Fruite 2016
Sr 13 14
Wine Chateau De Lavagnac 2011 with Supplement Caisse Bois Chateau De Lavagnac 2011 with Supplemen
De 1BT De 2 Bts
Grande Reserve Du Cha De Lavagnac 2011 with Grande Reserve Du Cha De Lavagnac
Supplement Caisse Bois De 1BT Supplement Caisse Bois De 2 A Gli
Mariner's Reserve Bordeau 2011 with Supplement Caisse One bottle price
Bois De 1 BT

CIF Yangon + ISO KIT + Insurance (Euro 3,450/17,994) 0.19 0.19 0.19
Total estimated price from France to Yangon 4.39 3.75 8.14 4.39
No of total bottle/case 120 30 120 180
Total Cost - Euro 527.01 112.50 977.01 790.51
Add :1% Landing Cost 5.27 5.27 7.91
Total assessable value 532.28 112.50 982.28 798.42

Sr 13 14
De 1BT De 2 Bts
Bois De 1 BT
Add : 30% Customs Duty of Assessable Value 159.68 159.68 239.52
Total value inculding customs duty 691.96 112.50 1,141.96 1,037.94
Add: Stamp Duty 5% of total value including custom duty 34.60 34.60 51.90
Add: Adv Income Tax 2% of total value including custom duty 13.84 13.84 20.76
Add: Commercial tax 5% of total value including custom duty 34.60 34.60 51.90
Add: Special Good Service Tax 50% 363.28 363.28 544.92
Add: Miscellaneous 25% of total value including custom duty 172.99 172.99 259.49
Estimated Landed Cost - Euro 1,311.27 112.50 1,761.27 1,966.90
Estimated Landed Cost per bottle/case - Euro 10.93 3.75 14.68 10.93
Add: Label cost per item (Euro 13,837.95/17,994) 0.77 0.77 0.77
Sr 13 14
De 1BT De 2 Bts
Bois De 1 BT
0.10 0.10 0.10

MMK/17,994)/1600
Estimated Landed Cost including Labour & Laboratory cost - Euro 11.80 3.75 15.55 11.80
Sr 13 14
De 1BT De 2 Bts
Bois De 1 BT
Sr 14 15
Wine Chateau De Lavagnac 2011 with Supplement Caisse Bois Mariner's Reserve Bordeau 2011 with Supplement CB 2Bts
De 2 Bts Couvercle Plexi
Grande Reserve Du Cha De Lavagnac 2011 with One bottle price One case charge
Supplement Caisse Bois De 2 A Glissiere

case charge

CIF Yangon + ISO KIT + Insurance (Euro 3,450/17,994) 0.19 0.19
Total Cost - Euro 69.75 1,209.01 263.50 91.50
Add :1% Landing Cost 7.91 2.64
Total assessable value 69.75 1,216.92 266.14 91.50

Sr 14 15

case charge
Add : 30% Customs Duty of Assessable Value 239.52 79.84
Total value inculding customs duty 69.75 1,456.44 345.98 91.50
Add: Stamp Duty 5% of total value including custom duty 51.90 17.30
Add: Adv Income Tax 2% of total value including custom duty 20.76 6.92
Add: Commercial tax 5% of total value including custom duty 51.90 17.30
Add: Special Good Service Tax 50% 544.92 181.64
Add: Miscellaneous 25% of total value including custom duty 259.49 86.50
Estimated Landed Cost - Euro 69.75 2,385.40 655.63 91.50
Add: Label cost per item (Euro 13,837.95/17,994) 0.77 0.77

Sr 14 15

case charge
0.10 0.10
MMK/17,994)/1600
Sr 14 15

case charge
Sr 15 16
Wine Mariner's Reserve Bordeau 2011 with Supplement CB 2Bts Chateau De Lavagnac 2011 with Supplement Valisettes
Couvercle Plexi Bois De 3 Bts
Total SP including One bottle price One case charge Total SP

case charge including
case charge

Total Cost - Euro 446.50 395.26 85.00 650.26

Sr 15 16

case charge
Total value inculding customs duty 528.98 518.97 85.00 773.97
Estimated Landed Cost - Euro 838.63 983.45 85.00 1,238.45
Sr 15 16

case charge
0.10 0.10 0.10

MMK/17,994)/1600
Sr 15 16

case charge
Sr 17 18
Wine Grande Reserve Du Cha De Lavagnac 2011 with Supplement Mariner's Reserve Bordeau 2011 with
Valisettes De 3 Bts Couvercle A Gliss
One bottle price One case charge Total SP including One bottle price
case charge

Total Cost - Euro 790.51 170.00 1,300.51 395.26
Total assessable value 798.42 170.00 1,308.42 399.21

Sr 17 18
case charge
Total value inculding customs duty 1,037.94 170.00 1,547.94 518.97
Estimated Landed Cost - Euro 1,966.90 170.00 2,476.90 983.45
Sr 17 18
case charge
0.10 0.10 0.10

MMK/17,994)/1600
Sr 17 18
case charge
Sr 18 19 20
Wine Mariner's Reserve Bordeau 2011 with Supplement CB 3Bts Chevalier De Chateau Fort
Couvercle A Glissier Gontey 2015 Lignac 2014
One case charge Total SP including Menuts Bordeaux

case charge Blanc Moelleux
2015

Total Cost - Euro 51.00 548.26 4,087.56 4,582.56
Add :1% Landing Cost 3.95 40.88 45.83
Total assessable value 51.00 552.21 4,128.43 4,628.38

Sr 18 19 20

2015
Add : 30% Customs Duty of Assessable Value 119.76 1,238.53 1,388.51
Total value inculding customs duty 51.00 671.97 5,366.96 6,016.90
Add: Special Good Service Tax 50% 272.46 2,817.66 3,158.87
Add: Miscellaneous 25% of total value including custom duty 129.74 1,341.74 1,504.22
Estimated Landed Cost - Euro 51.00 1,136.45 10,170.39 11,402.02
Sr 18 19 20

2015
0.10 0.10 0.10

MMK/17,994)/1600
Sr 18 19 20

2015
Sr 21 22
Wine Chateau De Chateau De Lavagnac Grande Reserve 2014 with Supplement
Lavagnac Grande Caisse Bois De 1 BT
Reserve 2014
One bottle price One case charge Total SP including

case charge

Total Cost - Euro 635.01 158.75 112.50 271.25

Sr 21 22
Reserve 2014

case charge
Estimated Landed Cost - Euro 1,579.98 395.00 112.50 507.50
Sr 21 22
Reserve 2014

case charge
0.10 0.10 0.10

MMK/17,994)/1600
Sr 21 22
Reserve 2014

case charge
Sr 23 24
Wine Chateau De Lavagnac Grande Reserve 2014 with Chateau De Lavagnac Grande Reserve 20
Supplement Classe Bois De 2 Bts Valisette Bois 3 Bts
case charge

Total Cost - Euro 317.50 69.75 457.00 476.26

Sr 23 24
case charge
Estimated Landed Cost - Euro 789.99 69.75 929.49 1,184.99
Sr 23 24
case charge
0.10 0.10 0.10

MMK/17,994)/1600
Sr 23 24
case charge
Sr 24 25 26
Wine Chateau De Lavagnac Grande Reserve 2014 with Supplement La Grande Dame La Grande Dame De Chateau Lavagnac
Valisette Bois 3 Bts De Chateau Caisse Bois De 1 B
Lavagnac 2014
One case charge Total SP including La Reserve Trenquine Ch Lavagnac 201

case charge De 1 BT
One bottle price

Total Cost - Euro 85.00 731.26 647.01 485.26

Sr 24 25 26
Lavagnac 2014

case charge De 1 BT
One bottle price
Estimated Landed Cost - Euro 85.00 1,439.99 1,609.84 1,207.38
Sr 24 25 26
Lavagnac 2014

case charge De 1 BT
One bottle price
0.10 0.10 0.10

MMK/17,994)/1600
Sr 24 25 26
Lavagnac 2014

case charge De 1 BT
One bottle price
Sr 26 27
Wine La Grande Dame De Chateau Lavagnac 2014 with Supplement La Grande Dame De Chateau Lavagnac 2014 with
Caisse Bois De 1 BT Supplement Caisse Bois De 2Bts A Glissiere
La Reserve Trenquine Ch Lavagnac 2014 with Supplement CB La Reserve Trenquine Ch Lavagnac 2014 with Supplement
De 1 BT CB DE 2 A Glissiere
One case charge Total SP including One bottle price One case charge
case charge

Total Cost - Euro 337.50 822.76 970.51 209.25

Sr 26 27
case charge
Total value inculding customs duty 337.50 974.64 1,274.28 209.25
Estimated Landed Cost - Euro 337.50 1,544.88 2,414.76 209.25

Sr 26 27
case charge
0.10 0.10
MMK/17,994)/1600
Sr 26 27
case charge
Sr 27 28
Wine La Grande Dame De Chateau Lavagnac 2014 with La Grande Dame De Chateau Lavagnac 2014 with
Supplement Caisse Bois De 2Bts A Glissiere Supplement Valisette Bois 3 BTS
La Reserve Trenquine Ch Lavagnac 2014 with Supplement La Reserve Trenquine Ch Lavagnac 2014 with Supplement
CB DE 2 A Glissiere Valisette Bois 3 Bts
Total SP including One bottle price One case charge Total SP including
case charge case charge

Total Cost - Euro 1,389.01 1,455.77 255.00 2,220.77
Add :1% Landing Cost 9.71 14.56 14.56
Total assessable value 1,398.72 1,470.32 255.00 2,235.32

Sr 27 28
Total value inculding customs duty 1,692.78 1,911.42 255.00 2,676.42
Add: Special Good Service Tax 50% 669.00 1,003.50 1,003.50
Estimated Landed Cost - Euro 2,833.26 3,622.15 255.00 4,387.15
Sr 27 28
0.10 0.10 0.10

MMK/17,994)/1600
Sr 27 28
Sr 29 30 31
Wine Chateau De Grande Reserve Grande Reserve Du Ch. Haut Piquat 2007 with Supplement
Callac 2012 Du Ch. Haut CB DE 1 BT
Piquat 2007
One bottle price One case charge

Total Cost - Euro 3,355.04 179.75 359.50 225.00
Add :1% Landing Cost 33.55 1.80 3.60
Total assessable value 3,388.59 181.55 363.10 225.00

Sr 29 30 31
Piquat 2007
Add : 30% Customs Duty of Assessable Value 1,016.58 54.46 108.93
Total value inculding customs duty 4,405.17 236.01 472.03 225.00
Add: Special Good Service Tax 50% 2,312.71 123.91 247.81
Add: Miscellaneous 25% of total value including custom duty 1,101.29 59.00 118.01
Sr 29 30 31
Piquat 2007
0.10 0.10 0.10

MMK/17,994)/1600
Sr 29 30 31
Piquat 2007
Sr 31 32
Wine Grande Reserve Du Ch. Haut Piquat 2007 with Supplement Grande Reserve Du Ch. Haut Piquat 2007 with
CB DE 1 BT Supplement CB DE 2 BTS Couvercle Plexi

case charge including case
charge

Total Cost - Euro 584.50 719.01 183.00 1,085.01
Total assessable value 588.10 726.20 183.00 1,092.20

Sr 31 32

charge
Total value inculding customs duty 697.03 944.06 183.00 1,310.06
Sr 31 32

charge
0.10 0.10 0.10

MMK/17,994)/1600
Sr 31 32

charge
Sr 33 34
Wine Grande Reserve Du Ch. Haut Piquat 2007 with Supplement Chateau Haut
CB DE 3Bts A Glissiere Piquat 2008

case charge

Total Cost - Euro 539.26 51.00 692.26 791.01

Sr 33 34

case charge
Sr 33 34

case charge
0.10 0.10 0.10

MMK/17,994)/1600
Sr 33 34

case charge
Sr 35 36
Wine Chateau Haut Piquat 2008 with Supplement CB Chateau Haut Piquat 2008 with Supplment CB DE 2BT
DE 1 BT Ave Couvercle En PL
One bottle One case Total SP One bottle price One case charge
price charge including case
charge
Total Cost - Euro 197.75 112.50 310.25 395.50 91.50
Total assessable value 199.73 112.50 312.23 399.46 91.50

Sr 35 36
charge
Total value inculding customs duty 259.65 112.50 372.15 519.30 91.50
Estimated Landed Cost - Euro 492.03 112.50 604.53 984.07 91.50
Sr 35 36
charge
0.10 0.10 0.10

MMK/17,994)/1600
Sr 35 36
charge
Sr 36 37
Wine Chateau Haut Piquat 2008 with Supplment CB DE 2BTS Chateau Huat Piquat 2008 with Supplement CB DE 3Bts A
Ave Couvercle En PL Glissiere

Total Cost - Euro 578.50 593.26 51.00 746.26

Sr 36 37
Sr 36 37
0.10 0.10 0.10

MMK/17,994)/1600
Sr 36 37
Sr 38 39
Wine Chateau De Chateau De Callac Blanc Prestige 2015 with Supplement
Callac Blanc CB DE 1 BT
Prestige 2015
La Reserve One bottle price One case charge Total SP including

Trenquine De case charge
Callac 2015

Total Cost - Euro 2,999.53 214.25 112.50 326.75
Add :1% Landing Cost 30.00 2.14 2.14
Total assessable value 3,029.52 216.39 112.50 328.89

Sr 38 39
Prestige 2015

Callac 2015
Total value inculding customs duty 3,938.38 281.31 112.50 393.81
Add: Special Good Service Tax 50% 2,067.65 147.69 147.69
Sr 38 39
Prestige 2015

Callac 2015
0.10 0.10 0.10

MMK/17,994)/1600
Sr 38 39
Prestige 2015

Callac 2015
Sr 40 41
Wine Chateau De Callac Blanc Prestige 2015 with Supplement CB DE 2 Chateau De Callac Blanc Pr
BTS AVE Couvercle En Supplement CB DE
case charge

Total Cost - Euro 428.50 91.50 611.50 642.76

Sr 40 41
case charge
Sr 40 41
case charge
0.10 0.10 0.10

MMK/17,994)/1600
Sr 40 41
case charge
Sr 41 42 43
Wine Chateau De Callac Blanc Prestige 2015 with Chateau De Chateau De Callac Rouge Prestige 2008 with Supp
Supplement CB DE 3 BTS Callac Rouge CB DE 1 BT
Prestige 2008
One case charge Total SP One bottle price One case charge
including case
charge
Total Cost - Euro 51.00 795.76 947.01 236.75 112.50
Total assessable value 51.00 802.18 956.48 239.12 112.50

Sr 41 42 43
Prestige 2008
including case
charge
Total value inculding customs duty 51.00 996.94 1,243.42 310.86 112.50
Estimated Landed Cost - Euro 51.00 1,752.26 2,356.28 589.07 112.50
Sr 41 42 43
Prestige 2008
including case
charge
0.10 0.10 0.10

MMK/17,994)/1600
Sr 41 42 43
Prestige 2008
including case
charge
Sr 43 44
Wine Chateau De Callac Rouge Prestige 2008 with Supplement Chateau De Callac Rouge Prestige 2008 with Supplement
CB DE 1 BT CB DE 2BTS A Glissiere

Total Cost - Euro 349.25 473.50 69.75 613.00

Sr 43 44
Estimated Landed Cost - Euro 701.57 1,178.14 69.75 1,317.64
Sr 43 44
0.10 0.10 0.10

MMK/17,994)/1600
Sr 43 44
Sr 45 46
Wine Chateau De Callac Rouge Prestige 2008 with Clos Des Menuts 2013 with Supplement CB D
Supplement Valisette DE 3 BTS
One bottle price One case charge Total SP One bottle price
including case
charge

Total Cost - Euro 1,657.26 85.00 2,252.26 290.75
Add :1% Landing Cost 16.57 16.57 2.91
Total assessable value 1,673.84 85.00 2,268.84 293.66

Sr 45 46
including case
charge
Total value inculding customs duty 2,175.99 85.00 2,770.99 381.76
Add: Special Good Service Tax 50% 1,142.39 1,142.39 200.42
Estimated Landed Cost - Euro 4,123.50 85.00 4,718.50 723.43
Sr 45 46
including case
charge
0.10 0.10 0.10

MMK/17,994)/1600
Sr 45 46
including case
charge
Sr 46 47
Wine Clos Des Menuts 2013 with Supplement CB DE 1 BT Clos Des Menuts 2013 with Supplement CB DE 2 BTS A
Glissiere
including case
charge

Total Cost - Euro 112.50 403.25 581.50 69.75

Sr 46 47
Glissiere
including case
charge
Estimated Landed Cost - Euro 112.50 835.93 1,446.86 69.75

Sr 46 47
Glissiere
including case
charge
0.10 0.10
MMK/17,994)/1600
Sr 46 47
Glissiere
including case
charge
Sr 47 48 49
Wine Clos Des Menuts 2013 with Supplement CB DE 2 BTS A Clos Des Menuts 2013 with Supplement CB DE Clos Des Menuts 2013 with Supple
Glissiere 3 BTS 6 BTS
Total SP including One bottle One case Total SP One bottle

case charge price charge including case price
charge
Total Cost - Euro 721.00 872.26 85.00 1,127.26 1,163.01
Add :1% Landing Cost 5.82 8.72 8.72 11.63
Total assessable value 726.82 880.98 85.00 1,135.98 1,174.64

Sr 47 48 49

charge
Total value inculding customs duty 903.01 1,145.27 85.00 1,400.27 1,527.03
Add: Special Good Service Tax 50% 400.85 601.27 601.27 801.69
Estimated Landed Cost - Euro 1,586.36 2,170.29 85.00 2,425.29 2,893.72
Sr 47 48 49

charge
0.10 0.10 0.10 0.10

MMK/17,994)/1600
Sr 47 48 49

charge
Sr 49 50
Wine Clos Des Menuts 2013 with Supplement CB DE Chateau Cheval Brun 2014 with Supplement
6 BTS CB DE 1 BT
One case Total SP One bottle One case Total SP

charge including case price charge including case
charge charge
Total Cost - Euro 14.50 1,250.01 299.75 112.50 412.25
Add :1% Landing Cost 11.63 3.00 3.00
Total assessable value 14.50 1,261.64 302.75 112.50 415.25

Sr 49 50
6 BTS CB DE 1 BT

charge charge
Total value inculding customs duty 14.50 1,614.03 393.57 112.50 506.07
Estimated Landed Cost - Euro 14.50 2,980.72 745.82 112.50 858.32
Sr 49 50
6 BTS CB DE 1 BT

charge charge
0.10 0.10 0.10

MMK/17,994)/1600
Sr 49 50
6 BTS CB DE 1 BT

charge charge
Sr 51 52
Wine Chateau Cheval Brun 2014 with Supplement CB DE 2 BTS Chateau Cheval Brun 2014 with Supplem
Couvercle Plexi A Glissiere
case charge

Total Cost - Euro 599.50 91.50 782.50 899.26

Sr 51 52
case charge
Sr 51 52
case charge
0.10 0.10 0.10

MMK/17,994)/1600
Sr 51 52
case charge
Sr 52 53 54
Wine Chateau Cheval Brun 2014 with Supplement CB DE 3 BTS Chateau Cheval Brun 2014 with Chateau Mongravey
A Glissiere Supplement CB DE 6 BTS A Supplement CB D
Glissiere
One case charge Total SP including One bottle One case Total SP One bottle
case charge price charge including price
case
charge
Original price per bottle (Euro) 1.70 11.50 9.80 0.73 10.53 15.50
Total estimated price from France to Yangon 1.70 11.69 9.99 0.73 10.72 15.69
No of total bottle/case 30 90 120 30 120 30
Total Cost - Euro 51.00 1,052.26 1,199.01 21.75 1,286.01 470.75
Add :1% Landing Cost 8.99 11.99 11.99 4.71
Total assessable value 51.00 1,061.25 1,211.00 21.75 1,298.00 475.46

Sr 52 53 54
Glissiere
case
charge
Total value inculding customs duty 51.00 1,333.72 1,574.30 21.75 1,661.30 618.10
Add: Special Good Service Tax 50% 619.88 826.51 826.51 324.50
Estimated Landed Cost - Euro 51.00 2,390.47 2,983.29 21.75 3,070.29 1,171.29
Estimated Landed Cost per bottle/case - Euro 1.70 26.56 24.86 0.73 25.59 39.04
Sr 52 53 54
Glissiere
case
charge
0.10 0.10 0.10 0.10

MMK/17,994)/1600
Estimated Landed Cost including Labour & Laboratory cost - Euro 1.70 27.43 25.73 0.73 26.45 39.91
Selling price per bottle (Euro) - Mark up 50% 2.55 41.14 38.59 1.09 39.68 59.87
Selling price per bottle (Kyats) - Mark up 50% 4,080.00 65,831.53 61,751.53 1,740.00 63,491.53 95,789.22
(Less) Discount 35% (CityMart, Market Place, Ocean) (0.60) (9.60) (9.01) (0.25) (9.26) (13.97)
Sr 52 53 54
Glissiere
case
charge
Sr 54 55
Wine Chateau Mongravey 2013 with Chateau Mongravey 2013 with Supplement CB
Supplement CB DE 1 BT DE 2 BTS

charge including price charge including case
case charge charge
Total Cost - Euro 112.50 583.25 941.50 69.75 1,081.00
Total assessable value 112.50 587.96 950.92 69.75 1,090.42

Sr 54 55

case charge charge
Total value inculding customs duty 112.50 730.60 1,236.19 69.75 1,375.69
Estimated Landed Cost - Euro 112.50 1,283.79 2,342.59 69.75 2,482.09
Sr 54 55

case charge charge
0.10 0.10 0.10

MMK/17,994)/1600
Sr 54 55

case charge charge
Sr 56 57
Wine Chateau Mongravey 2013 with Supplement CB DE 3 Chateau Mongravey 2013 with Supplement CB
BTS A Glissiere DE 6 BTS
One bottle price One case charge Total SP One bottle One case
including case price charge
charge
Total Cost - Euro 1,412.26 51.00 1,565.26 1,883.01 21.75
Add :1% Landing Cost 14.12 14.12 18.83
Total assessable value 1,426.38 51.00 1,579.38 1,901.84 21.75

Sr 56 57
charge
Total value inculding customs duty 1,854.29 51.00 2,007.29 2,472.39 21.75
Add: Special Good Service Tax 50% 973.50 973.50 1,298.00
Estimated Landed Cost - Euro 3,513.88 51.00 3,666.88 4,685.18 21.75
Sr 56 57
charge
0.10 0.10 0.10

MMK/17,994)/1600
Sr 56 57
charge
Sr 57 58 59 60
Wine Chateau Mongravey 2013 with Supplement CB Chateau Chateau Chateau Cannon
DE 6 BTS Dassault Saint Pierre La Gafffeliere
2014 2011 2013
Total SP
including case
charge

Total Cost - Euro 1,970.01 2,363.01 4,343.01 2,291.50
Add :1% Landing Cost 18.83 23.63 43.43 22.92
Total assessable value 1,988.84 2,386.64 4,386.44 2,314.42

Sr 57 58 59 60
2014 2011 2013
Total SP
including case
charge
Add : 30% Customs Duty of Assessable Value 570.55 715.99 1,315.93 694.33
Total value inculding customs duty 2,559.39 3,102.63 5,702.37 3,008.74
Add: Special Good Service Tax 50% 1,298.00 1,628.88 2,993.74 1,579.59
Add: Miscellaneous 25% of total value including custom duty 618.10 775.66 1,425.59 752.19
Estimated Landed Cost - Euro 4,772.18 5,879.48 10,805.99 5,701.57
Sr 57 58 59 60
2014 2011 2013
Total SP
including case
charge
0.10 0.10 0.10 0.10

MMK/17,994)/1600
Sr 57 58 59 60
2014 2011 2013
Total SP
including case
charge
Wine Selling Price List - Batch 1 (Purchase Invoice ce1800000629)
Ex rate 1,600 kyats
Euro MMK Nearest MMK Bottle Total MMK

1 Franc Rubis, Saint Louis 13.64 21,817 21,800 1,200 26,160,000
2 P.Riviere Franc Rubis Merlot 2016 14.18 22,693 22,700 900 20,430,000
3 Alienor Bordeaux Rge 2015 18.29 29,261 29,000 1,320 38,280,000

Chateau Bellevue D'esy 2014
Saint Louis 2016
4 Saint Louis 2016 with supplement CB De 3 Bts A 22.03 35,245 35,000 180 6,300,000
5 Chateau Reynaud Lacoste 2016 18.56 29,699 29,700 600 17,820,000

6 Chateau De Lavagnac 2015 19.38 31,013 31,000 900 27,900,000
8 Chevalier De Gontey 2016 20.20 32,327 32,000 1,500 48,000,000
Chevalier De Gontey 2016
Menuts Bordeaux Rouge 2015
Menuts BX Blanc Fruite 2016
9 Cocktail Litchi 21.57 34,516 34,500 1,200 41,400,000
Cocktail Peche
10 Amour De Rose Rose Demi Sec 21.85 34,954 35,000 204 7,140,000
11 Chevalier De Gontey 2015 22.39 35,830 36,000 1,800 64,800,000
Menuts Bordeaux Rouge 2015
Grande Reserve Du Cha De Lavagnac 2011
Mariner's Reserve Bordeau 2011
13 Chateau De Lavagnac 2011 with Supplement 34.20 54,723 54,700 120 6,564,000
Caisse Bois De 1BT
Grande Reserve Du Cha De Lavagnac 2011 with

Supplement Caisse Bois De 1BT
Mariner's Reserve Bordeau 2011 with Supplement

Caisse Bois De 1 BT
Caisse Bois De 2 Bts
Grande Reserve Du Cha De Lavagnac 2011 with

15 Mariner's Reserve Bordeau 2011 with Supplement 32.66 52,259 52,000 60 3,120,000
CB 2Bts Couvercle Plexi

Valisettes Bois De 3 Bts
17 Grande Reserve Du Cha De Lavagnac 2011 with 32.19 51,496 51,000 180 9,180,000
Supplement Valisettes De 3 Bts
18 Mariner's Reserve Bordeau 2011 with Supplement 29.69 47,507 47,500 90 4,275,000
CB 3Bts Couvercle A Glissier
19 Chevalier De Gontey 2015 26.77 42,837 42,800 900 38,520,000

Menuts Bordeaux Blanc Moelleux 2015
20 Chateau Fort Lignac 2014 29.78 47,654 47,600 900 42,840,000
21 Chateau De Lavagnac Grande Reserve 2014 30.88 49,405 49,000 120 5,880,000
22 Chateau De Lavagnac Grande Reserve 2014 with 39.13 62,605 62,600 30 1,878,000
Supplement Caisse Bois De 1 BT
Supplement Classe Bois De 2 Bts
Supplement Valisette Bois 3 Bts
25 La Grande Dame De Chateau Lavagnac 2014 50,281 50,000 6,000,000

31.43 120
26 La Grande Dame De Chateau Lavagnac 2014 with 39.68 63,481 63,000 90 5,670,000
Supplement Caisse Bois De 1 BT
La Reserve Trenquine Ch Lavagnac 2014 with

Supplement CB De 1 BT
Supplement Caisse Bois De 2Bts A Glissiere

Supplement CB DE 2 A Glissiere
Wine Selling Price List - Batch 1 (Purchase Invoice ce1800000629)
Ex rate 1,600 kyats
Euro MMK Nearest MMK Bottle Total MMK

Supplement Valisette Bois 3 BTS

Supplement Valisette Bois 3 Bts
29 Chateau De Callac 2012 32.52 52,033 52,000 600 31,200,000

30 Grande Reserve Du Ch. Haut Piquat 2007 55,536 55,500 1,665,000
34.71 30
31 Grande Reserve Du Ch. Haut Piquat 2007 with 42.96 68,736 68,700 60 4,122,000
Supplement CB DE 1 BT
Supplement CB DE 2 BTS Couvercle Plexi
Supplement CB DE 3Bts A Glissiere
34 Chateau Haut Piquat 2008 37.99 60,791 61,000 120 7,320,000

35 Chateau Haut Piquat 2008 with Supplement CB DE 46.24 73,991 74,000 30 2,220,000
1 BT
36 Chateau Haut Piquat 2008 with Supplment CB DE 44.70 71,527 71,500 60 4,290,000
2BTS Ave Couvercle En PL
37 Chateau Huat Piquat 2008 with Supplement CB DE 41.73 66,775 66,000 90 5,940,000
3Bts A Glissiere
38 Chateau De Callac Blanc Prestige 2015 41.00 65,608 65,000 420 27,300,000
La Reserve Trenquine De Callac 2015
39 Chateau De Callac Blanc Prestige 2015 with 49.25 78,808 79,000 30 2,370,000
Supplement CB DE 2 BTS AVE Couvercle En
Supplement CB DE 3 BTS
42 Chateau De Callac Rouge Prestige 2008 45.11 72,177 72,000 120 8,640,000
43 Chateau De Callac Rouge Prestige 2008 with 53.36 85,377 85,000 30 2,550,000
Supplement CB DE 2BTS A Glissiere
Supplement Valisette De 3 BTS
46 Clos Des Menuts 2013 with Supplement CB DE 1 63.21 101,141 101,000 30 3,030,000
BT
BTS A Glissiere
BTS
BTS
50 Chateau Cheval Brun 2014 with Supplement CB DE 64.86 103,769 103,000 30 3,090,000
1 BT
2 BTS Couvercle Plexi
3 BTS A Glissiere
53 Chateau Mongravey 2013 with Supplement CB DE 58.20 93,121 93,000 120 11,160,000
6 BTS

1 BT

2 BTS

3 BTS A Glissiere
58 Chateau Dassault 2014 109.70 175,524 175,000 120 21,000,000

59 Chateau Saint Pierre 2011 200.02 320,035 320,000 120 38,400,000
60 Chateau Cannon La Gafffeliere 2013 210.97 337,551 337,000 60 20,220,000
17,994 828,255,000

Wine Costing &amp; SP - 12.8.2018

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MAISON RIVIERE

Clos Des Menuts 2013 - Supplement CB DE 6 BTS 20 4.35 87.00 -

Chateau Mongravey 2013 - Supplement CB DE 1 BT 30 3.75 112.50 -

3832 94,219.80 17,994.00 94,219.80

Saint Louis Saint Louis 2016 One bottle price

Original price per bottle (Euro) 1.95 2.05 2.80 2.80

Total assessable value E=C+D 2,595.78 2,037.73 3,988.58 543.90

Saint Louis Saint Louis 2016 One bottle price

(i.e. rental fee, transport fee, salary and other costs)

Estimated Landed Cost - Euro M=G+H+I+J+K+L 6,394.70 5,019.96 9,825.86 1,339.89

Saint Louis Saint Louis 2016 One bottle price

P 0.10 0.10 0.10 0.10

Saint Louis Saint Louis 2016 One bottle price

One case charge Total SP including

Total assessable value 102.00 849.90 1,843.29 2,901.28 2,992.18

One case charge Total SP including

(i.e. rental fee, transport fee, salary and other costs)

Estimated Landed Cost - Euro 102.00 1,645.89 4,540.94 7,147.31 7,371.24

One case charge Total SP including

0.10 0.10 0.10 0.10

One case charge Total SP including

Chevalier De Cocktail Menuts Grande Reserve Du

Menuts Bordeaux Mariner's Reserve

Total assessable value 5,062.72 4,353.18 750.34 6,802.47 2,262.18

Chevalier De Cocktail Menuts Grande Reserve Du

Menuts Bordeaux Mariner's Reserve

(i.e. rental fee, transport fee, salary and other costs)

Estimated Landed Cost - Euro 12,472.02 10,724.05 1,848.47 16,757.88 5,572.88

Chevalier De Cocktail Menuts Grande Reserve Du

Menuts Bordeaux Mariner's Reserve

Chevalier De Cocktail Menuts Grande Reserve Du

Menuts Bordeaux Mariner's Reserve

Original price per bottle (Euro) 4.20 3.75 7.95 4.20

Total assessable value 532.28 112.50 982.28 798.42

Add : 30% Customs Duty of Assessable Value 159.68 159.68 239.52

Total value inculding customs duty 691.96 112.50 1,141.96 1,037.94

(i.e. rental fee, transport fee, salary and other costs)

Estimated Landed Cost - Euro 1,311.27 112.50 1,761.27 1,966.90

0.10 0.10 0.10

One case charge Total SP including

Original price per bottle (Euro) 2.33 6.53 4.20 3.05

Total assessable value 69.75 1,216.92 266.14 91.50

One case charge Total SP including

Add : 30% Customs Duty of Assessable Value 239.52 79.84

Total value inculding customs duty 69.75 1,456.44 345.98 91.50

(i.e. rental fee, transport fee, salary and other costs)

Estimated Landed Cost - Euro 69.75 2,385.40 655.63 91.50

Add: Label cost per item (Euro 13,837.95/17,994) 0.77 0.77

One case charge Total SP including

One case charge Total SP including

Total SP including One bottle price One case charge Total SP

Original price per bottle (Euro) 7.25 4.20 2.83 7.03

Total assessable value 449.14 399.21 85.00 654.21

Total SP including One bottle price One case charge Total SP

Add : 30% Customs Duty of Assessable Value 79.84 119.76 119.76

Total value inculding customs duty 528.98 518.97 85.00 773.97

(i.e. rental fee, transport fee, salary and other costs)

Estimated Landed Cost - Euro 838.63 983.45 85.00 1,238.45

Total SP including One bottle price One case charge Total SP

0.10 0.10 0.10

Total SP including One bottle price One case charge Total SP

Original price per bottle (Euro) 4.20 2.83 7.03 4.20

Total assessable value 798.42 170.00 1,308.42 399.21

Add : 30% Customs Duty of Assessable Value 239.52 239.52 119.76

Wine Costing & SP - 12.8.2018

Wine Costing & SP - 12.8.2018