Alcoholische dranken in IJsland

(1)

ALCOHOLISCH E DRANKEN

IN IJSLAND

(2)

Marktstudie

////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////

Alcoholische dranken in IJsland

Mei 2020

////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////

Flanders Investment & Trade Oslo c/o Embassy of Belgium

Munkedamsveien 53B, N-0250 Oslo, Norway T: +47/22 12 83 00 | oslo@flanderstrade.com

(3)

INHOUDSTAFEL

1. Algemene informate ... 3

2. De IJslandse alcoholische markt ... 3

3. Invoertarieven op alcoholische dranken ... 5

4. Procedure bij ‘ÁTVR’ ... 5

4.1 First steps 5 4.2 Applying for alcohol vendor licence 6 4.3 Doing Business 8 4.4 Pricing 9 5. Instanties en verenigingen ... 10

6. Belangrijke invoerders van alcoholische dranken ... 11

(4)

1. ALGEMENE INFORMATE

Inwoner aantal : 364 260 op 01/01/20 Bevolkingsdichtheid : 3.4 inwoners per km²

Hoofdstad : Reykjavík (ongeveer 64% van de bevolking woont in en rond de hoofdstad) Andere grote steden : Kópavogur, Hafnarfjörður, Akureyri

Valuta : De Noorse kroon (NOK); €1 = 156,895 ISK / 1 ISK = €0,00634¹

2. DE IJSLANDSE ALCOHOLISCHE MARKT

In 2016 bedroeg de consumptie van alcoholische dranken, op basis van verkoopcijfers, 2.015.000 liter pure alcohol. In 2000 was dit 1.324.000 liter en in 1980 716.000 liter. Gemeten in aantal liter pure alcohol per hoofd van de bevolking van 15 jaar en ouder was dit 7,50l in 2016 en 6,14l in 2000, in 1980 was dit 4,33l. Men zou dus kunnen stellen dat het verbruik tussen 1980 en 2016 met 73% is gestegen.

In de periode 1980-1988 nam de consumptie van alcoholische dranken langzaam toe en toen de verkoop van bier in 1989 in IJsland werd gelegaliseerd, steeg de toename extra. Deze ontwikkeling werd echter gedurende een paar jaar direct gevolgd door een afname, maar vanaf 1994 nam het verbruik weer geleidelijk tot 2007 toe. Na 2007 volgde een paar jaar van stabiel verbruik om in 2015 opeens een piek van 7,66l pure alcohol per hoofd van de bevolking te bereiken. De grote toename van het aantal toeristen dat IJsland bezocht, kan een deel van de toename van het alcoholgebruik verklaren.

1 Op 18/05/2020 verkregen via https://www1.oanda.com/currency/converter/

(5)

Door de legalisering van bier onderging de consumptie van alcoholische dranken een belangrijke verandering. In 1988 bedroeg het aandeel gedistilleerde dranken, gemeten als pure alcohol, 77% en wijn 23%. In 1989 daalde het aandeel gedistilleerde dranken tot 52% en wijn tot 14%, terwijl bier 34% uitmaakte van de totale verkoop van alcoholische dranken. Het aandeel bier daalde enige tijd om vervolgens geleidelijk weer toe te nemen tot een stabiel gedeelte van ongeveer de helft van de totale verkoop van alcoholische dranken. Tegenwoordig staat bier voor meer dan de helft van de totale consumptie van alcoholische dranken.

Turnover of spirits, wine, beer and alco pops. 1 000 litres Pure alcohol

total

Spirits Wine Beer Alco pops

As sold

Pure alcohol

As sold

Pure alcohol

As sold Pure alcohol

2015 25 304 11 159 4 352 75 938 9 418 240 445 10 898 14 106 636

2016 25 841 11 120 4 337 76 351 9 470 249 450 11 336 15 472 698

2017 25 902 11 111 4 333 76 075 9 437 250 789 11 414 15 943 718

2018 26 207 10 888 4 247 77 219 9 577 254 925 11 586 17 677 798

2019 26 538 11 229 4 379 78 878 9 788 253 939 11 548 18 227 822

Áfengisneysla 2017-2018 (Alkoholverbruik 2017-2018)

2017 2018

Hoeveel van 1000 liter

Gemiddeld 15 jaar en ouder

Hoeveelheid van 1000 liter

Gemiddeld 15 jaar en ouder

Bjór (bier) 1.220,5 3,55 4,42 1.251,7 3,55 4,39

Létt vín (Wijn) 590,1 1,72 2,14 601,7 1,71 2,11

Sterk vín (Sterkedrank) 329,8 0,96 1,19 348,0 0,99 1,22

Alls (Totaal) 2.140,5 6,23 7,75 2.201,5 6,24 7,72

(6)

3. INVOERTARIEVEN OP ALCOHOLISCHE DRANKEN

IJsland heeft één van de meest uitgebreide regelgevingen voor de verkoop en marketing van alcoholhoudende dranken. De fundamenten van het IJslandse beleid zijn het retail monopolie, het verbod op reclame en de belastingen op alcohol. https://www.government.is/media/fjarmalaraduneyti- media/media/log-reglur/Act_no_96_1995.pdf

Bij het invoeren van alcoholische dranken moet men rekening houden met de volgende invoertaksen:

➢ Alcoholtaks: https://www.tollur.is/english/businesses/customs/import-duties/customs-tariff/

Dranken met een alcoholgehalte tot en met 0,5% worden aanzien als niet-alcoholische dranken

➢ Taks op verpakkingen:

Belastingen op alcohol en recycling worden geïnd bij de douane. Het bedrag is wettelijk bepaald, voor meer informatie https://www.tollur.is/

➢ BTW:

BTW op alcoholische dranken: 11%

1) Meer informatie over invoertarieven is te verkrijgen via Skatturin (Iceland Revenue and Customs), https://www.tollur.is/English

2) Meer informatie over de wet op alcohol en het alcoholgebruik via Embætti landlæknis (Directorate of Health), https://www.landlaeknir.is/english/ en https://www.landlaeknir.is/heilsa- og-lidan/afengisvarnir-vimuvarnir/sedirektoratet

4. PROCEDURE BIJ ‘ÁTVR’ (INFORMATIE VERKREGEN VIA WEBSITE)

4.1 FIRST STEPS

ÁTVR only buys alcohol from domestic suppliers. ÁTVR’s suppliers are by definition persons or legal entities that hold license for the wholesale of alcohol and have made a Supply Agreement of association with ÁTVR.

Alcohol wholesale license.

A license is needed for importing alcohol for the aim of reselling, wholesale or commercial production. The license is issued by a district commisioner. Detailed information can be accessed at commisioner offices or by e-mail to leyfi@syslumenn.is

The alcohol wholesale license grants right to distribute products to ÁTVR and to restaurants and hotels.

Only ÁTVR can legally retail alcohol.

Those who contemplate import or production of alcohol should bear in mind that an official authorisation from an appropriate district health supervisory authority is mandatory.

(7)

Supply Agreement

The bearer of an alcohol wholesale licence declares agreement on ÁTVR’s sales conditions by signing a Supply Agreement of association. The signed Supply Agreement has to be delivered to ÁTVR along with a copy of alcohol wholesale license or an alcohol production license.

Supplier website

When a Supply Agreement of association has been approved, suppliers are granted access to a special website, suppliers website. On this website suppliers can manage sales applications and monitor their progress, view sales figures on a daily basis etc.

Access to the suppliers website is by electronic certificate or Íslykill. This is to ensure that only the supplier or approved contacts can hand in applications, alter prices etc.

List of importers selling alcohol in the Vínbúðin

4.2 APPLYING FOR ALCOHOL VENDOR LICENCE

Applying for alcohol vendor licence

Those with a valid alcohol wholesale license and a Supply Agreement – Agreement for the purchase of alcoholic berverages, can apply for products to be sold at Vínbúðin.

Applications

Applications for products to be sold are completed on the suppliers website.

Supporting documentation

Application must be supported by a product certificate and a product sample. In the case of special orders a picture of the product is sufficient as a sample.

Samples

Product samples shall be delivered to the ÁTVR offices at Stuðlaháls 2, Reykjavík.

The sample must be a final version of both packaging and content. When relevant, outer retail packaging must also be delivered, for example if a product is displayed in a box or quantity packaging that covers inner packaging.

The minimum sample quantity is 500 ml. If the product’s unit quantity is smaller, additional units must be delivered until the minimum quantity is reached.

The sample is non-refundable by default. If the sample in question is of a high value, ÁTVR can return the sample.

Guiding opinion

TVR can be approached in advance, umsokn@vinbudin.is, for a guiding opinion on packaging and labelling, before handing in of a formal application. Samples, photographs or proofs can be submitted.

(8)

Product certificate

A product certificate can be delivered electronically with application or handed in at the ÁTVR offices. The following documents are normally accepted as product certificates:

− Producer’s specifications, see standards on product certificates.

− A chemical analysis report from a certified laboratory.

− A chemical analysis report from the producer.

Application fee

ÁTVR is authorised to collect application fee from suppliers in order to cover costs of registration, inquiries and other necessary measures by ÁTVR associated with adding a new product to stock.

The application fee is ISK 33,232, including VAT.

Exemptions from application fee

− Products that have been withdrawn from core category, temporary category and special category, but re-introduced within 12 months are not subject to application fees.

− Products that ÁTVR requests in order to enhance variety and quality of product range do not carry application fee.

Processing of application

The processing of application commences upon reception of samples and product certificate. The process is as follows:

− Inspection of sample, regarding packaging and labelling.

− Product cataloguing and photographing for the ÁTVR website, vinbudin.is

− Quality control, i.e. sensory check, inspection of product certificate and chemical analysis of sample.

− The procedure normally takes about three weeks. If no remarks are made during inspection and quality check, the acceptance procedure begins.

− If remarks are made, the applicant is informed that a decline is imminent and receives instructions on possible amendments.

Labelling

The principal information that should appear on alcohol labels are:

I. Product name (legal denomination, a descriptive name or traditional name) II. Alcohol content by volume (e.g. “11.5% vol.”)

III. Fluid volume (liter, centiliter or milliliter)

IV. Allergens or intolerance agents if present (e.g. sulphite, barley, wheat, eggs, milk, etc.) V. The responsible party on the EEA (Name/corporate name and address or website) VI. Information on best before date and/or expiry date if applicable.

VII. Production run – “lot number”.

VIII. Bar code (EAN/UPC)

(9)

Further information: Regulation on food product information to consumers no. 1294/2014.

Acceptance of application

When application procedure is completed without remarks and application fee has been paid the application is accepted.

ÁTVR decides the initial sale date of products. The decision is based on the waiting list of accepted applications for trial sale and the suppliers preferences. The sale of a new product normally begins 2-4 months following the date of acceptance.

4.3 DOING BUSINESS

Regulation no. 1106/2015 with later amendments covers the relations between ÁTVR and suppliers. Delivery and terms of payment are stipulated in chapter VII, price variations are stipulated in chapter VIII and product variations in chapter II.

Selling a new product First order

Suppliers can expect first order to be placed approximately a week in advance of estimated sale date. The quantity is based on the shelf space of trial sale outlets and the estimated sales for the first weeks.

The appropriate quantity of first order varies depending on price and product group, but could be around 600 bottles or cans of lager, 300 bottles or cans of other beer, alcopop or cider, 60 bottles of wine, 24 bottles of fortified wine and wine priced at over ISK 3000 a bottle, 16 units of boxed wine (BIB), 60 bottles of distilled liquor. The following orders are based on sales and demand.

Distribution of a new product for trial sales

A product that is approved for trial sales period is distributed to four outlets: Heiðrún, Skútuvogur, Kringlan and Álfrún in Hafnarfjörður.

Delivery to ÁTVR

Each product order shall be delivered to ÁTVR’s warehouse at Stuðlaháls in Reykjavík. ÁTVR can, however, under special circumstances make an agreement for delivery at other distribution centers at ÁTVR’s choosing. If the quantity of product delivered is greater than the equivalent of one pallet layer, the product shall be delivered on an EUR pallet. The value of pallets shall be included in product price.

For further information, see article 47 of regulation no. 1106/2015 on ÁTVR’s product selection, purchase and distribution of alcohol.

Terms of payment

ÁTVR pays suppliers for received goods at the last day of each month or on the first weekday thereafter if settlement date coincides with a holiday. If a product in trial or period category is dropped from selection, the supplier shall reclaim unsold units and refund ÁTVR.

(10)

Price variation

As a rule, suppliers can announce price variations once a month. The new price normally takes effect on the first day of month and variations shall be announced on the supplier’s website no later than on the twentieth day of the month before.

Price variation of products owned by ÁTVR are subject to ÁTVR’s approval.

Product variation

The changing of a product from the approved sample is subject to ÁTVR’s approval. An application for a product variation is best sent by e-mail to umsokn@vinbudin.is and concurrently a sample of the altered product or a picture or a proof if the alteration is but visual. If ÁTVR receives an altered product that has not been approved, it can be rejected or reception delayed while the product is examined.

− Here is the regulation on product selection

− Clauses on delivery and terms of payment (chapter VII)

− Clauses on price variation (chapter VIII)

− Clauses on product variation (chapter II)

4.4 PRICING

The supplier decides the price to ÁTVR himself. The fundamentals of suppliers price to ÁTVR are principally:

− Purchase price from the producer or foreign supplier.

− Transport costs.

− Alcohol tax

− Recycling tax on containers

− Other costs and supplier’s trade margin

Together the above factors determine the supplier’s price to ÁTVR.

ÁTVR’s retail price in Vínbúðir

ÁTVR’s retail price in Vínbúðir is established by adding ÁTVR’s trade margin and an 11% VAT. The amount is balanced to nearest ISK.

Prices are the same in all outlets. The retail price is published at the ÁTVR website, vinbudin.is

ÁTVR’s trade margin

ÁTVR’s trade margin is decided by law no. 86/2011, on sales of alcohol and tobacco.

ÁTVR’s trade margin of alcohol containing up to 22% alcohol by volume shall be 18%, but trade margin of alcohol containing over 22% of alcohol by volume shall be 12%.

VAT on alcohol

The VAT on alcohol is 11%.

(11)

Alcohol and recycling taxes

Alcohol and recycling taxes are collected at customs. The amount is determined by law. See: www.tollur.is and Law on supplementary income of the treasury.

These taxes shall be included in supplier’s price to ÁTVR.

5. INSTANTIES EN VERENIGINGEN

Áfengis- og tóbaksverslun ríkisins

(The State Alcohol and Tobacco Company of Iceland) Stuðlahálsi 2, IS-110 Reykjavík

T. +354 560 7700

vinbudin@vinbudin.is | https://www.vinbudin.is/heim.aspx

• ÁTVR importeert zelf geen alcohol, maar een lijst van importeurs die via de ‘Vínbúðin’

(staatsmonopolie) verkopen kan gevonden worden via

https://www.vinbudin.is/heim/um_atvr/tabid-2214.aspx en hieronder. Helaas heeft niet iedere importeur een website; daar waar ons kantoor een website gevonden heeft, werd deze vermeld.

Embætti landlæknis (Directorate of Health)

Katrínartúni 2, IS-105 Reykjavík T. +354 510 1900

mottaka@landlaeknir.is | https://www.landlaeknir.is/english/

https://www.landlaeknir.is/heilsa-og-lidan/afengisvarnir-vimuvarnir/

Skatturinn-tollamál

Iceland Revenue and Customs Tryggvagata 19, IS-101 Reykjavík T. +354 560 0300

customs@customs.is | https://www.tollur.is/english/

Iceland Chamber of Commerce Borgartun 35, IS-105 Reykjavik T: +354 510 7100

mottaka@vi.is | http://www.chamber.is Íslandsstofa

Sundagarðar 2, IS-104 Reykjavík T: +354 511 4000

http://www.islandsstofa.is/en/trade

(12)

6. BELANGRIJKE INVOERDERS VAN ALCOHOLISCHE DRANKEN

Firma Adres Web

Allt gott ehf Laugateigi 12, IS-105 Reykjavík

-

Alterno ehf Álfaskeiði 96, IS-220 Hafnarfjörður

- Innflytjandi/importer

Alvin Nordic Associates ehf

Ljósuvík 38, IS-110 Reykjavík

http://alvin.is/ Innflytjandi/importer

Austri, brugghús ehf Fagradalsbraut 25, IS-IS-700

Egilsstöðum

https://en.ja.is/austri- brugghus/

Producer/Dreifingaraðili/di stributor.

Avons ehf Sunnubraut 37, IS- 200 Kópavogi

Álfur brugghús Sandakur 12, IS-210 Garðabær

http://alfurbeer.com/ Framleiðandi/Producer

Árfar ehf Hlaðbær 13, IS-110 Reykjavík

Ásbjörn Ólafsson ehf Köllunarklettsvegi 6, IS-104 Reykjavík

https://www.asbjorn.is/# Innflytjandi/importer Bakkus ehf Nýbýlavegi 4, IS-104

Reykjavík

https://kallik.is/ Innflytjandi/importer

Baldursbrunnur ehf Sörlaskjóli 62, IS-107 Reykjavík

Bar ehf Grandagarði 8, IS-

101 Reykjavík

- Framleiðandi/producer

Ber ehf Gerðhömrum 30, IS-

112 Reykjavík

http://www.ber.is/hafdu.p hp

Innflytjandi/importer

Berjamór ehf Miðvangi 133, IS-IS- 220 Hafnarfirði

http://berjamor.is/ Innflytjandi/importer

Bordeaux félagið ehf Skólavörustíg 12, 101 Reykjavík

Brugghús Steðja ehf Steðja, IS-311 Borgarnesi

https://stedji.com/ Producer/dreifingaraðili/di stributor

Bruggsmiðjan Kaldi ehf

Öldugötu 22, IS-621 Árskógssandur

http://www.bruggsmidjan.

is/

Producer/Dreifingaraðili/di stributor

Cantina ehf Austurstræti 17, IS- 101 Reykjavík

https://ja.is/cantina/ Innflytjandi/importer

Coca-Cola Ísland ehf Stuðlahálsi 1, IS-110 Reykjavík

https://www.cocacola.is/is /home/

Producer/dreifingaraðili/di stributor

(13)

Firma Adres Web

Einstök Ölgerð https://einstokbeer.com/ Producer/dreifingaraðili/di stributor

Eldfjallabrugg ehf Producer/dreifingaraðili/di

stributor Hálogi Distillery

Reykjavík

https://spiritsoficeland.is/ Producer/dreifingaraðili/di stributor

The Reyka Vodka Company ehf

http://reyka.com/ Producer/dreifingaraðili/di stributor

Víking Brugghús X http://viking.is/ Innflytjandi/importer

Costco Wholesale Iceland ehf

Borgartúni 26, IS-IS- 105 Reykjavík

https://www.costco.is/ Innflytjandi/importer

DHJ ehf Barmahlíð 3, IS-105 Reykjavík

Dism Spf Vallarási 3, IS-310 Borgarnesi

http://dism.fo/dism/ Innflytjandi/importer

Dista ehf Ásbúð 9, IS-IS-210 Garðabær

https://hob.is/ Innflytjandi/importer

Dokka brugghús ehf Sindragata 11. IS-400 Ísafirði

https://www.dokkanbrugg hus.is/

Framleiðandi/producer

Drykkur ehf Ármúla 36, IS-108 Reykjavík

https://drykkur.is/ Innflytjandi/importer

Eðaldrykkir ehf Sólbrekku 17, IS-640 Húsavík

https://www.facebook.co m/edaldrykkir/

Eðalparket SA ehf Hvassaleiti 10, IS-103 Reykjavík

Eimverk ehf Lyngási 13, IS-210 Garðabæ

https://flokiwhisky.is/ Framleiðandi/producer

Eldvík ehf Stararima 55, IS-112 Reykjavík

https://www.eldvik.is/um- eldvik-ehf

Elgur ehf Silungakvísl 11, IS-110 Reykjavík

Era Trading ehf Fossahvarfi 2, IS-203 Kópavogi

Frívöruverslunin Saxa ehf

Garðastræti 39, IS- 101 Reykjavík

Föroya Bjór ehf Logafold 130, IS-IS- 112 Reykjavik

https://www.foroyabjor.is /

German ehf Sundaborg 3-5, IS- 104 Reykjavík

Globus hf Skútuvogi 1f, IS-104 Reykjavík

http://www.globus.is/ Framleiðandi/producer

(14)

Firma Adres Web Gæðingur-Öl ehf Útvík, IS-551

Sauðárkróki

http://gaedingur-

ol.is/index.php/en/home- page-2/

Hagar verslanir ehf Skútuvogi 7, IS-104 Reykjavík

http://www.hagar.is/ Innflytjandi/importer

Hauksson Vínbóndi ehf

Eyrarholti 6, IS-220 Hafnarfjörður

-

Icelandic Mountain Spirits ehf

Fjarðargötu 13-15, IS-220 Hafnarfirði

http://icelandicmountainv odka.is/

Icelandic-Moment ehf Lindarsmári 29, IS- IS-201 Kópavogi

- Framleiðandi/producer

Innnes ehf Fossaleyni 21, IS-112 Reykjavík

https://innnes.is/ Innflytjandi/importer

Íslensk hollusta ehf Hólshrauni 5, IS-220 Hafnarfjörður

http://islenskhollusta.is/ Framleiðandi/producer

JG Bjór ehf Skútuvogi 1 h, IS-104 Reykjavík

https://jarngler.is/bjorlag erinn/

JK ehf Hyrjarhöfða 2, IS-110 Reykjavík

JP & B ehf Súðavogi 7, IS-104 Reykjavík

K5 Holding ehf Gilsbakkavegi 7, IS- 600 Akureyri

Karl K Karlsson ehf Nýbýlavegi 4, IS-200 Kópavogi

https://kallik.is/ Innflytjandi/importer

Kex Brewing ehf Hverfisgötu 12, IS - 101 Reykjavík

https://www.kexbrewing.is /

Kísill ehf Smiðjuvegi 4A, IS- 200 Kópavogi

Meistari Jakob og vinir ehf

Smiðjuvegi 11, IS-200 Kópavogi

Mekka Wines & Spirits hf

Köllunarklettsvegi 2, IS-104 Reykjavík

https://www.mekka.is/ Innflytjandi/importer

Modular ehf Laut 14, IS-IS-240 Grindavík

Pax vinum ehf Tjarnarstíg 13, IS-170 Seltjarnarnesi

https://paxbeveragegroup .com/

Rain ehf Flétturima 6, IS-112 Reykjavík

Reds 2 ehf Einidal 14, IS-230 Reykjanesbær

(15)

Firma Adres Web Reykjavík Spirits ehf Víkurhvarf 3, IS-203

Kópavogi

https://www.reykjavikspiri ts.is/

Reyport ehf Freyjubrunni 15, IS- 113 Reykjavík

Rolf Johansen & Co ehf

Skútuvogi 10a, IS-104 Reykjavík

http://www.rjc.is/ Framleiðandi/producer

S.B. brugghús ehf Skipholti 31, IS-105 Reykjavík

https://www.rvkbrewing.c om/

Semi ehf Sunnuhlíð 12, IS-603 Akureyri

Smádeilur ehf Fannafold 61, IS-112 Reykjavík

Smári Ólafsson Smyrluhrauni 4, IS- 220 Hafnarfirði

Snioland ehf. Grenimel 31, IS-107 Reykjavík

Sunna ehf Vetrarbraut 8-10, IS- 580 Siglufirði

Sælkeradreifing ehf Tunguhálsi 1, IS-110 Reykjavík

https://www.facebook.co m/pages/category/Foods ervice-

Distributor/Sælkeradreifin g-Ehf-1570999639815446/

The Brothers Brewery ehf

Hvítingavegi 6, IS- 900

Vestmannaeyjum

http://thebrothersbrewery .beer/

Tómas & Dúna ehf Bergholti 2, IS-270 Mosfellsbæ

Trölladyngja sf Spóaási 22, IS-221 Hafnarfirði

UVA ehf Baldursgötu 18, IS- 101 Reykjavík

http://www.uvavino.is/ Innflytjandi/importer

Vida ehf. Stórahjalla 9, IS-200 Kópavogi

http://www.vida.is/p/engli sh.html

Vinisro ehf Stuðlabergi 92, IS- 221 Hafnarfirði

https://vinisro.is/um- vinisro/

Vínbóndinn ehf Kristnibraut 10, IS- 112 Reykjavík

https://www.facebook.co m/vinbondinn/

Vínekran Bourgogne ehf

Kópavogsbraut 103, IS-200 Kópavogi

http://vinekran.is/ Innflytjandi/importer

(16)

Firma Adres Web Vínfélagið ehf Stekkjarflöt 11, IS-210

Garðabæ

http://www.vinfelagid.is/ Innflytjandi/importer

Víngerð Reykjavíkur ehf

Ljósheimum 16b, IS- 104 Reykjavík

https://reykjavikdistillery.i s/

Vínnes ehf. Skútuvogi 1f, IS-104 Reykjavík

https://vinnes.is/ Framleiðandi/producer

VínTríó ehf Hlíðasmára 2, IS-201 Kópavogi

http://vintrio.is/ Innflytjandi/importer

Vínus-Vínheimar ehf Njarðargötu 3, IS- 230 Reykjanesbær

https://www.facebook.co m/pages/category/Wine- Spirits/Vínus-Vínheimar- 1582339885396096/

Vínvinir ehf Höfðabakki 9 A, IS-

IS-110 Reykjavík https://vinvinir.is/ Innflytjandi/importer Ægir Brugghús ehf Hverfisgötu 105, IS-

101 Reykjavík

https://www.aegisgardur.i s/

Öldur ehf

Háholti 23, IS-270

Mosfellsbær http://www.oldur.is/

Ölgerðin Egill Skallagríms ehf

Grjóthálsi 7-11, IS-110

Reykjavík http://www.olgerdin.is/ Framleiðandi/producer Ölvisholt ehf Hlíðasmára 1, IS-201

Kópavogi http://www.olvisholt.is/ Framleiðandi/producer

Disclaimer

De informatie die u in deze publicatie vindt is bedoeld als achtergrondinformatie die u moet in staat stellen een beeld te vormen met betrekking tot de hierin behandelde materie. Zij is met de grootste zorg verzameld op basis van de beschikbare data en documentatie op het ogenblik van de publicatie. Deze publicatie heeft bijgevolg niet de ambitie van volledigheid of geldigheid voor uw specifieke situatie. Zij kan bijgevolg nooit beschouwd worden als een juridisch, financieel of ander gespecialiseerd advies.

Flanders Investment & Trade (FIT) kan in die zin nooit verantwoordelijk gesteld worden voor gebeurlijke foutieve vermeldingen, weglatingen of onvolledigheden in deze publicatie. FIT kan evenmin verantwoordelijk worden gesteld voor het gebruik of de interpretatie van de informatie in deze publicatie. De verwijzingen in deze publicatie naar bepaalde entiteiten, bedrijven en/of personen houden geen bijzondere aanbevelingen in die voor Flanders Investment & Trade enige verantwoordelijkheid zou kunnen teweegbrengen.