From: OVERSEAS BUSINESS REPORTS (GREECE)
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University of Missouri-St. Louis


 

 
 Match 7   DB Rec# - 23,383  Dataset-MARKET
 
Source        : USDOC, International Trade Administration 
Source key    :IT 
Program key   :IT MARKET 
Program       :Market Research Reports 
Update sched. :Monthly 
ID number     :IT MARKET 111104954 
Title         :GREECE - OVERSEAS BUSINESS REPORT - OBR9208 
Data type     :TEXT 
End year      :1993
 
 
Date of record:04/14/1993
Keywords 1    : 
| 9208 
| CC484 
| ECONOMY 
| FINANCE 
| GREECE 
| INVESTMENT 
| MARKET|ASSESMENT 
| OBR 
| OBR9208 
| STATISTICS 
| ZEC 
 
Country       : 
| GREECE 
| EC 
| EEC 
| EUROPE 
| EUROPEAN COMM. 
| EUROPEAN COMMUNITY 
| EUROPEAN ECONOMIC COMMUNITY 
| OECD 
| ORGANIZATION FOR ECONOMIC COOPERATION & DEVELOPMENT 
| ORGANIZATION FOR ECONOMIC COOPERATION AND DEVELOPMET 
| WEST EUROPE 
| WESTERN EUROPE 
| WESTERN EUROPEAN COUNTRIES 
 
Text          : 
GREECE - OVERSEAS BUSINESS REPORT - OBR9208 
 
SUMMARY 
 
This article is derived from a report dated August 1992, prepared at the 
U.S. Government - U.S. Department of Commerce, Washington, DC.  The article 
consists of 56 pages and discusses the economic and commercial climate in 
Greece, with emphasis on information useful for potential U.S. sellers and 
investors.  It includes the following sections: 
 
FOREIGN TRADE OUTLOOK 
ECONOMY 
DISTRIBUTION AND SALES CHANNELS 
TRANSPORTATION, COMMUNICATIONS, AND POWER 
CREDIT AND BANKING 
FOREIGN INVESTMENT IN GREECE 
INDUSTRIAL PROPERTY PROTECTION 
BUSINESS ORGANIZATIONS 
TAXATION 
EMPLOYMENT 
GUIDANCE FOR BUSINESS TRAVELERS 
SOURCES OF ECONOMIC AND COMMERCIAL INFORMATION 
MARKET PROFILE 
TABLES 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
OVERSEAS BUSINESS REPORT 
 
 
                             MARKETING IN GREECE 
 
 
Prepared by Ann Corro 
Office of Western Europe 
with assistance from the 
Foreign Commercial Service 
American Embassy, Athens 
 
 
 
                              TABLE OF CONTENTS 
 
FOREIGN TRADE OUTLOOK 
   Trade with the World--Trade with the United States-- 
   EC Single Internal Market--Best Export Prospects 
 
ECONOMY 
   Manufacturing--Agriculture--Forestry--Fishing--Mining 
   Construction--Tourism--Development Plans--Major Projects 
 
TRADE REGULATIONS 
   Trade Policy--Import Control System--Tariff Structure-- 
   Quotation and Terms of Payment--Shipping Documents--Import 
   Regulations--Free Ports and Zones--Warehousing--Technical Standards 
 
DISTRIBUTION AND SALES CHANNELS 
   Importers--Wholesale and Retail Channels--Price Controls Government 
   Procurement--Business Associations--Advertising 
 
TRANSPORTATION, COMMUNICATIONS, AND POWER 
   Transportation--Communications--Power 
 
CREDIT AND BANKING 
   Foreign Exchange Regulations--Consumer Financing-- 
   Financing--Leasing--Banking System 
 
FOREIGN INVESTMENT IN GREECE 
   Investment Climate--Foreign Investment Laws 
 
INDUSTRIAL PROPERTY PROTECTION 
 
BUSINESS ORGANIZATIONS 
   Type of Organization--Organization of Foreign Firms-- 
   Foreign Branch Office 
 
 
 
TAXATION 
   Taxation of Legal Entities--Taxes on Imports and Other 
   Indirect Taxes 
 
EMPLOYMENT 
   Labor Force--Greek Labor Unions--Minimum Daily Wages-- 
 
   Work Hours--Social Security--Termination and Severance Pay 
   --Employment of Aliens 
 
GUIDANCE FOR BUSINESS TRAVELERS 
   Entrance Requirements--Personal Effects of Travelers-- 
   Accommodations--Business Customs 
 
SOURCES OF ECONOMIC AND COMMERCIAL INFORMATION 
   Greek Commercial Representation in the United States-- 
   U.S. Commercial Representation in Greece--Publications 
 
MARKET PROFILE 
 
TABLES 
 
 
FOREIGN TRADE OUTLOOK 
 
Greece became the tenth member of the European Community (EC) in 1981.  EC 
membership has further shifted Greece's trade towards its EEC partners. 
With the advent of the EC Single Internal Market set for 1993, Greece is 
proceeding with transforming its economy to participate fully in an expanded 
and more competitive EC market. 
 
Trade with the World 
 
Historically, Greece has been an import-dependent nation, importing more 
than it exports, roughly in a ratio of 3 to 1, thus creating trade deficits 
in its balance of payments.  The Greek export sector, at l0 percent of gross 
domestic product (GDP), is low for a developed country.  Other EC member 
states are traditionally Greece's largest suppliers and customers, about 64 
percent.  Greek imports from the Middle East and North Africa comprise only 
5 percent of Greece's import market.  Imports from Eastern European and the 
former USSR account for 5 percent.  In 1991, imports from the United States 
accounted for 4.4 percent.  Greek export markets are heavily directed 
towards Europe at 78 percent.  The EC accounts for 64 percent of total 
exports, followed by Eastern Europe and the former USSR at 5 percent of that 
total, and European Free Trade Agreement (EFTA) at 6 percent of that total, 
the United States accounts for 6 percent, and the Middle East for 5 
percent.  (See Table 1 for a further geographic breakdown.) 
 
The composition of Greek exports is dominated by (1) manufactured 
goods--textiles, iron and steel, aluminium, and cement; (2) foods and 
beverages--tobacco, fruits and vegetables, olives, and (3) miscellaneous 
manufactures--clothing and footwear; petroleum products, and crude 
materials.  For imports, chief commodities are  machinery and transport 
equipment, food products--meat, dairy products, and coffee; manufactured 
goods--iron and steel, plastic materials, paper and paperboard, and textile 
yarns; crude petroleum; chemicals; and crude materials--pulp, wood, wool, 
and synthetic fibers.  (See Tables 2 and 3 for further details.) 
 
Trade with the United States 
 
 
 
Since Greece's initial association with the EC in 1962, but especially since 
full EC accession in 1981, competition for the Greek import market has been 
fierce.  From a high of 8.4 percent in 1980, the U.S. share of the Greek 
market has declined gradually to under 4 percent in 1991.  However, total 
U.S. exports to Greece have hit a peak of over $1 billion in 1991, up from 
$482 million in 1980 and $765 million in 1990.  The U.S. import share would 
be higher if U.S. imports from wholly owned American subsidiaries in Europe 
were included. 
 
Major U.S. exports to Greece over the past few years, ranked in order of 
magnitude, include the following:  aircraft and parts, soybeans, 
telecommunications equipment, boats, pharmaceuticals, instruments (for 
measuring, checking, and analyzing), wood, wood pulp, and cotton textile 
fibers.  (See Table 4.)  The government's ambitious plans for development of 
its communications, transportation, energy,metals/minerals, agricultural and 
health care sectors also offer major opportunities for U.S. firms marketing 
telecommunications services and equipment; computers, peripherals, and 
software; medical instruments and equipment; construction services; food 
processing and packaging equipment; analytical and scientific instruments; 
drugs; and wood products. 
 
U.S. imports from Greece are dominated by four major groups --tobacco, 
petroleum products, cement, apparel, and iron and steel tubes and pipes. 
(See Table 5.) 
 
Greece is a mid-range market for U.S. exports and a minor source of U.S. 
imports.  In 1991, Greece was the 42nd largest export market for the United 
States, up from 62nd place in 1987.  On the import side, Greece is one of 
the smallest Western European suppliers to the U.S. market. 
 
Although Greece is a relatively small market with a population of  10.3 
million, the Greek market should not be overlooked by U.S. exporters. 
American suppliers willing to make persistent and aggressive marketing 
efforts in Greece will continue to find a preference for American products 
and American technology in many product categories.  Greece's need to 
modernize its industrial base to meet the stiff competition within the 
unified EC market should lead to increased demand for imported 
high-technology products, processes, and consulting services; areas in which 
U.S. firms offer a distinct advantage. 
 
While Greece's importance as a regional base for American firms' Middle East 
and North African marketing operations has diminished in the last 5 years, 
nearly 80 U.S. regional offices are still located in Greece under a special 
Greek Law 89 introduced in l967.  (See "Investment Laws").  The U.S. 
Department of Commerce, through its Foreign Commercial Service at the U.S. 
Embassy in Athens, assists  U.S. regional offices located in Greece. 
 
EC Single Internal Market 
 
The European Community has embarked on an ambitious program to develop a 
more united and barrier-free internal market for trade among the 12-member 
countries by the end of 1992.  As an EC member, Greece is fully 
participating in this program.  The Single Internal Market will create an 
internal market of 380 million consumers with freedom of movement for goods, 
services, labor, and capital as well as greater competition and lower prices 
for the consumer. 
 
The EC Single Internal Market program involves the adoption of some 279 
directives that will establish new EC-wide requirements for a broad range of 
business activities and result in the harmonization of standards for 
 
 
thousands of products.  This program is expected to create greater economic 
growth, improve production and marketing efficiencies, increase 
competitiveness, and lower costs to the consumer.  It will also create new 
EC product standards and regulations that will have to be adhered to by all 
suppliers to the EC market. 
 
The 1992 Internal Market program presents a challenge and an opportunity for 
American firms doing business in the EC.  American industry must be informed 
and respond to changes and new competition in the commercial environment. 
American firms seeking to sell products in Greece, or to establish a 
business operation there, should review both Greek and EC regulations.  In 
many cases, the national product standards are being replaced with unified 
EC-wide standards.  These unified standards will make it easier for U.S. 
suppliers to produce for export to the EC since one product will be accepted 
for sale in all 12 countries.  Steps are also being taken to harmonize 
national procedures for product testing and certification and to establish 
common EC trademark and copyright laws. 
 
Best Export Prospects 
 
Most export opportunities stem from Greece's need to modernize its 
industrial base to compete in the EC Single Internal Market.  The lower 
dollar has made U.S. products more competitive.  The government's ambitious 
plans for development of its telecommunications, transportation, energy, 
health care, metals/minerals, and agricultural sectors, financed mainly 
through EC funds, offer major opportunities for U.S. firms in the following 
categories: 
 
Telecommunications Services and Equipment--The Greek Government has opened 
up telecommunications value-added services to private firms.  Cellular 
telephony will be the first area open to foreign competition.  Two cellular 
telephone licenses will be awarded in 1992.  Other value-added services will 
follow soon.  It is estimated that the cellular telephone market will be 
$160 million by 1993.  About 85 percent of the $640 million 
telecommunications market is satisfied by imports.  Beginning in 1989, the 
Greek PTT started its modernization program, which included the 
digitalization of Greece's communications system, the installation of fiber 
optic networks, and the erection of earth-to-satellite stations.  An 
important subsector is radio and TV equipment with imports supplying 95 
percent of the market. 
 
Computers, Peripherals, and Software--The Greek market for computers, 
peripherals, and software continues to be dominated by imports, with a $218 
million import market in 1990.  Over the next 4 years, computer sales are 
expected to grow annually by 25 percent.  In the public sector, the Greek 
Government continues to expand its computer use.  The EC has earmarked 
significant funds for the development of computer technology or informatics 
in both Greece's private and public sector.  The new generation of powerful 
PCs and easy-to-use communication link packages are in great demand in the 
private sector, mainly in manufacturing, chemicals, plastics, trading, 
transportation, banking, shipping, and petroleum.  Demand for mini-and 
micro-computers is steadily increasing at the expense of medium and larger 
computer systems.  The computer software industry is a rapidly growing 
market.  Locally produced software includes accounting, taxation, inventory 
control, payroll, sales analysis, and personnel.  All other software is 
imported with a steadily increasing demand. 
 
Medical Equipment--The Greek market for medical, hospital, and diagnostic 
equipment presents good prospects for U.S. firms wishing to expand their 
market share or actively seeking to penetrate a new market.  U.S. products 
 
 
still enjoy a qualitative and technological edge.  About 90 percent of 
market demand is satisfied by imports.  Imports were approximately $225 
million in 1990.  Annual growth rate of imports is estimated at 7 to 10 
percent.  A greater growth is estimated in U.S. imports because U.S. medical 
equipment is considered highly advanced and sophisticated.  Projected high 
demand is based on the Ministry of Health's ambitious program to erect many 
new hospitals and modernize existing ones.  Law 1892 of 1990 allows the 
establishment of private clinics.  This new law will lead to considerable 
expansion of health care services in Greece. 
 
Aircraft and Parts--Greece's military and civilian aircraft fleets are 
predominantly of U.S. origin, and a constant supply of parts is required. 
The present market is $275 million, satisfied by imports, with an annual 
growth rate of 10-20 percent.  The Greek Government signed agreements in 
1987 for the purchase of military aircraft from the United States (F-16) and 
from France (Mirage).  Olympic Airways, the national airline, started taking 
deliveries of six Boeing 747s.  A new law passed in 1992 allows the creation 
and operation of private air charter companies.  A number of licenses have 
already been issued.  As the number of U.S. plane purchases rises, the 
required number of aircraft parts is also expected to increase.  Local 
production is limited to components specified in contractural agreements and 
joint production programs.  The most promising subsectors will be jet 
engines and parts, and aircraft and helicopters. 
 
ECONOMY 
 
The Greek economy began a long-overdue process of adjustment, triggered by a 
package of stabilization measures in October 1990.  The 3-year economic 
stabilization program is designed to reduce severe imbalances in Greece's 
public sector and external accounts, and to reduce inflation.  Although 
targets are ambitious, progress has been gradually chipping away at Greece's 
structural weaknesses:  high inflation, large budget deficits, and 
balance-of-payments imbalances.  EC inflows, which account for over 5 
percent of GDP, are a significant contributor to Greece's economic 
well-being. 
 
Due to the austerity program, economic growth was 1.5 percent in 1991 and 
probably will be 1.4 percent in 1992.  Because of strong valuation effects, 
however, caused by the decline of the dollar against major world currencies, 
GDP expressed in dollar terms appears to have risen, reaching $69 billion in 
1991.  Greece's economy shows the profile of an "advanced middle-income" 
country with 58 percent of GDP (at factor cost) and 48 percent of the work 
force accounted for by services; 24 percent of GDP and 22 percent of the 
work force in industry (predominantly light manufactures) and mining; and 13 
percent of GDP and 24 percent of the work force accounted for by a 
relatively large and inefficient agricultural sector; and an important 
construction sector accounting for 5 percent of GDP and 6 percent of the 
work force.  (See Tables 6 and 7.) 
 
The government's stabilization program included implementation of a tight 
incomes policy in the public sector.  In 1991, tight pay policy forced real 
pay cut of 5 percent for civil servants and above 4 percent in the economy 
as a whole.  The tight incomes policy in the public sector continued in 1992. 
 
Manufacturing 
 
Since 1960, industry has been growing more rapidly than agriculture. 
Manufacturing, the major component of the industrial sector, accounted for 
18.4 percent of GDP in 1991.  The traditional manufactured product groups of 
food, beverages, tobacco, and textiles still account for 35 percent of gross 
 
 
income from manufacturing, followed by the nonmetallic minerals (cement) and 
chemicals sector at 9.9 percent, and machinery and transport equipment 
sectors at 6.2 and 7.7 percent respectively. 
 
Manufacturing is concentrated in the greater Athens area and in 
Thessaloniki, with smaller industrial areas in the port cities of Patras, 
Volos, and Heraklion (on Crete), and in the Thrace area.  This concentration 
has been recognized as an economic disadvantage, and concerted effort is 
under way to disperse the industrial base more evenly throughout the 
country.  Most manufacturing also is carried out by small-scale operators. 
For example, out of an estimated 140,000 manufacturing firms only 3,500 
firms employ 10 or more people.  The few large industrial firms are in the 
mineral processing, oil refining, textiles, chemicals, engineering, and 
shipbuilding and repair sector.  Even these establishments, however, are to 
a large extent characterized by closely knit, family-dominated ownerships. 
 
Agriculture 
 
The agricultural sector, which includes hunting, forestry, and fishing, 
occupies an important but declining role in the economy, with a 13 percent 
share of GDP in 1991, down from 25 percent in the 1950s. 
 
One of the major problems in this sector is a continuing high percentage of 
the active population (22 percent) dependent upon agriculture for its 
livelihood in comparison to its contribution to the national economy. 
Another adverse structural characteristic is the small size of farms and the 
fragmentation of holdings into widely separated plots. 
 
With only 30 percent of Greece's land considered arable, the low rate of 
agricultural productivity is another persistent problem.  However, with the 
exception of meat, dairy products, and animal feedstuffs, Greece is 
self-sufficient in foods. 
 
Major crops include wheat, barley, corn, fruits, vegetables, oilseeds 
(primarily olives), tobacco, cotton, and sugar beets.  Of these, all provide 
a surplus for export, except corn, barley, and sugar beets.  Traditional 
crops still grown are olives, citrus, and raisins.  Although livestock 
production is increasing, consumption has been rising at a higher rate, 
resulting in a growing trade gap. 
 
Progress has been made toward modernization in machinery, animal husbandry 
(particularly in poultry and hog operations), and cultivation techniques. 
In addition, agricultural products, including processed foods, beverages, 
and tobacco, account for one-third of total exports.  Further improvements 
in processing and marketing are needed, however, to enhance the 
international competitiveness of Greek agricultural exports. 
 
The processing, packaging, and marketing of agricultural products have 
become increasingly important as consumers become more discriminating. 
Greek agriculture faces serious deficiencies in this area, affecting costs 
and productivity.  These problems arise from the low level of processing 
technology and the small scale of the processing industry, as well as poor 
coordination between production in the field and processing at the plant 
site. 
 
Forestry 
 
Forestry contributes only about 2 percent to agricultural GDP and consists 
mainly of firewood production.  Forests cover nearly 3 million hectares, or 
about 19 percent of the total Greek land area.  At least two-thirds of the 
 
 
forest area is owned by the state but is being transferred to local 
authorities, and the balance is owned by private interests and monasteries. 
The degree of self-sufficiency in timber is only 30 percent, with annual 
timber production estimated to be only one-third of its potential. 
 
To make up for forest fire damage, excessive lumbering, and overgrazing, 
Greece pursued very conservative forest management policies between 1955 and 
1980.  By the mid-1970s, Greek forests were generally over mature and could 
produce two to three times more wood than was being exploited.  Certain 
constraints existed, however; namely, inadequate access roads, a shortage of 
trained manpower caused largely by poor living conditions in the mountain 
areas, insufficient mechanization in logging, and an underdeveloped pulp and 
paper industry.  As a result, Greece had to import increasing quantities of 
wood for construction and industrial purposes. 
 
To alleviate these problems, successive governments sought to implement 
comprehensive forestry development projects, including reforestation and 
infrastructural development in rural villages.  The World Bank loaned Greece 
$25 million in 1979 for a 6-year integrated development program, including 
infrastructural projects for mountain villages.  The EC's Integrated 
Mediterranean Program may also be another potential funding source for 
forestry development.  In the long term, Greece has the potential for 
achieving self-sufficiency in forest products. 
 
Fishing 
 
Despite Greece's maritime character, fishing is much less important to the 
economy than one would expect.  Fishing contributes 2.2 percent to 
agricultural GDP but less than 1 percent to national employment.  The sector 
has encountered serious problems because of reduced fish stocks due to 
overfishing and pollution of some major gulfs and coastal waters, and rising 
costs of production from an insufficiently modernized fishing fleet. 
Because the coastal catch has decreased in recent years, high seas fishing 
off Mauritania and South Africa has been increasing. 
 
The three largest ports for fish landings are Piraeus, Thessaloniki, and 
Kavala.  Greece is a net importer of fish products, with domestic fish 
production covering only l5 percent of consumption, but a traditional 
exporter of sponges, for which there is shrinking demand since the 
development of synthetic sponges.  The government's major objectives in the 
fishing sector are protection of the fish stock, modernization of the 
fishing fleet, development of fish farming, and improvement of marketing and 
distribution.  Funds from the EC are made available to fishermen for 
replacement or refitting of fishing boats and for the development of 
aquaculture. 
 
Mining 
 
Although the mining and quarrying sector represents only 2 percent of GDP 
and 0.7 percent of employment, Greece has considerable mineral wealth.  With 
the inclusion of processing and manufacturing metal and nonmetallic 
products, it increases to about 5 percent of GDP.  Greece produces bauxite, 
magnesite, mixed sulfides, nickel laterites, lignite, iron pyrites, 
chromite, manganese, barite, bentonite, perlite, kaolin, emery, gypsum, 
pumice, talc, santorin earth, asbestos, and marble.  Production and 
processing tends to be concentrated among a few large firms. 
 
The government retains a major role in the rapid development of mineral 
wealth and mineral-related industries.  Large government-sponsored projects 
are under review to upgrade processing of raw and semiprocessed minerals, 
 
 
and to contribute to economic growth as Greece becomes fully integrated into 
the EC.  Projects of priority interest to foreign investors are asbestos, 
ferrochrome, alumina, and mineral-related chemical industries.  The minerals 
sector is open to foreign capital, and, in the case of large projects, to 
majority Greek participation. 
 
Using its own agencies and government-controlled companies, Greece also has 
stepped up its research activities to identify new mineral reserves for use 
by the government-planned integrated basic minerals and metals industry. 
Greece is endowed with minerals which are not available, or available only 
in limited supply in the EC, such as bauxite, magnesite, nickel, chrome, 
bentonite, and perlite; its entry into the EC has given it the availability 
of funds to upgrade local ores and become a major supplier of primary 
industrial materials within the EC. 
 
The five major Greek Government agencies involved in the minerals sector are 
the Institute of Geological and Mining Research (IGME) for mineral research, 
the Public Petroleum Company (DEP) for petroleum research and development, 
the Hellenic Industrial Development Bank (ETBA) for development, and the 
Hellenic Industrial and Mining Company (HIMIC).  Another government agency, 
the Public Power Corporation (PPC), is responsible for electricity 
production. 
 
Construction 
 
Construction is an important industrial activity in Greece, which accounted 
for 5.1 percent of GDP  and employed 6.3 percent of the work force in 1991. 
In terms of dwellings under construction or completed per 1,000 inhabitants, 
Greece has consistently been among the leaders of the nations of the 
Organization for Economic Cooperation and Development (OECD). 
 
Housing loans are available at negotiable but in practice relatively high 
interest rates.  There is a small category of housing loans, such as for 
first-time home buyers, which may enjoy a lower subsidized interest rate. 
Construction has been affected by a drop in economic activity in the 1980s 
and the beginning of the 1990s.  Residential construction, however, 
continues to account for a large part of fixed asset formation. 
 
Construction, unlike other industrial activities, places a relatively small 
demand on imported material.  Greece has an abundance of building materials 
for masonry and is an important producer and exporter of cement.  Greek 
construction companies and engineering contractors earn substantial foreign 
exchange abroad, principally for housing developments and infrastructural 
projects in North Africa and the Middle East. 
 
Tourism 
 
Tourism earnings in the 1970s ranked third in importance in invisible 
receipts, with shipping and emigrant remittances ranking first and second 
place (See Table 8.)  However, since the mid-1980s, tourism has gained first 
place.  Tourism earnings reached $2.6 billion in 1991, with 8 million 
arrivals. 
 
Within the Ministry of National Economy, the Department of Tourism Policy 
and Development was established to focus on the formulation of tourist 
policy and supervise the National Tourist Organization of Greece (EOT). 
Some problems confronting Greek tourism are its seasonal demand and its 
heavy concentration of tourist activity in certain areas of the country, EOT 
will implement a series of measures aimed at creating more facilities for 
high income tourists such as luxury hotels, marinas, and casinos.  Attention 
 
 
is also being given to attracting business-related tourism (conferences, 
etc.); expanding tourist earnings by increasing off-season tourism, 
including winter tourism in northern Greece; restraining development in 
overdeveloped areas (such as Rhodes); and encouraging development in new or 
underutilized areas. 
 
In the latest government reshuffle in 1992, the Prime Minister announced the 
creation of a new ministry that will handle tourism and air transport 
issues.  Until this materializes, tourism remains under the jurisdiction of 
the Ministry of National Economy.  Other proposals include the establishment 
of a new consultative agency, the National Tourism Council, which will 
submit recommendations on tourism to the Ministry of National Economy; the 
establishment of local tourism organizations throughout the country; changes 
in the existing Hotel Chamber of Greece; a reorganization of the EOT; and 
the privatization of hotels, restaurants, and other facilities that now 
belong to EOT. 
 
Development Plans 
 
Starting in 1990, the Greek Government redirected economic policy towards 
fiscal consolidation and structural reform to enable Greece to fully 
participate in the EC Economic and Monetary Union by the end of 1999. 
Instead of the traditional 5-year development plans, the government promotes 
market deregulation, gradual liberalization of the financial markets, and 
reduction of the role and size of the public sector.  The government has 
commissioned a study for a 1992-96 economic convergence plan with EC member 
countries.  The plan recommends fiscal consolidation measures to include 
reduction of the number of public sector employees and in real pay, measures 
to promote investment such as lower taxation and tax breaks, social 
insurance reforms, liberalization of competition, changes in the labor 
market, and denationalization.  The plan aims at stabilizing the economy 
while promoting development and growth. 
 
Major Projects 
 
Over the next decade, Greece will be pursuing several major projects which 
will require significant foreign technology and equipment.  These represent 
excellent export opportunities for U.S. firms.  Additional information on 
the status of major projects listed below can be obtained from the 
Department of Commerce, Office of International Major Projects (tel.: 
202-377-5225) and from the Commercial Office of the American Embassy in 
Athens. 
 
Transportation Projects 
 
Athens Subway (Metro) Expansion--A $1.3 billion project to add two new lines 
to Athens' subway is scheduled to be completed by 1997.  The contract has 
been awarded to a consortium of 24 companies.  Bechtel is the overall 
project manager.  Opportunities exist for U.S. firms in subcontracting, as 
specialty consultants, and equipment manufacturers. 
 
Thessaloniki Subway--The Ministry of Public Works has announced an 
international tender for the construction of a subway in Thessaloniki, the 
second largest city of Greece.  The $340 million project will be based on a 
partial self-financing basis and will cover a 9.3-kilometer line to carry an 
estimated 20 million passengers per year.  Construction is scheduled to 
begin in 1993 and completion is planned for 1998. 
 
Rion-Antirrion Bridge--The financial advisory contract for construction of a 
four-lane, 2.5 kilometer suspension bridge to link the Peloponnese and 
 
 
mainland Greece near Patras was awarded to the U.S. firm, Kidder Peabody. 
Six international consortia have been selected to submit offers to build, 
operate, and own the bridge at an estimated cost of $1 billion.  Completion 
is scheduled for 1997. 
 
Spata Airport--Spata Airport, an international airport to be built near 
Athens, is to become a major hub when completed in 1997.  In 1991, 
specifications were delivered to four short-listed consortia for submission 
of proposals to build, operate, and own the airport.  The U.S. firm, Salomon 
Brothers, is the financial advisor.  The project's estimated cost is $1.5 
billion.  The winning consortium will have the right to manage and operate 
the airport for 50 years and own 65 percent.  The selection will take place 
by March 1993 or earlier.  Supply of equipment and services will be also be 
needed. 
 
Railway Modernization--Although the 5-year development plan (1990-94) for 
the Hellenic Railways Organization was announced in 1990, the bulk of the 
work and purchase of equipment will be completed in 1992-94.  Total 
investment for the plan is approximately $510 million.  The 
Athens-Thessaloniki-Idomeni line, and the Athens-Corinth-Patras line will be 
modernized by 1994.  Fifty-five percent of the funds for the two lines will 
be provided jointly by the EC Regional Development Fund, the European 
Investment Bank, and the Greek State from its public investment program. 
 
Port Handling Equipment--The Ministries of Merchant Marine and Public Works 
have prepared a priority program for the upgrade and expansion of 15 
international ports and 17 smaller ones.  Among affected ports are Piraeus 
and Thessaloniki.  Some tenders have already been issued and others are 
expected. 
 
Highways Modernization--A highway modernization project involves the 
conversion of the national road network to major motor highways.  It 
includes around 150 subprojects to improve the Athens-Lamia and 
Athens-Tripolis roads.  Over 60 percent of financing will be provided by the 
EC. 
 
Telecommunications Projects 
 
Cellular Telephony--Two operating licenses will be awarded for cellular 
telephony before the end of 1992.  Cost of infrastructure equipment is 
estimated at $140 million.  The awarding of the licenses is the first step 
toward the deregulation of value-added telecommunication services in 
Greece.  The project will require 2 to 3 years to be completed. 
 
Digitalization Project--The PTT started a $4-5 billion  program to 
digitalize Greece's communications system in 1989.  The program consists of 
three phases for the installation of over 2.7 million digital lines.  The 
first two phases were awarded to a German-Swedish-Greek consortium. 
 
A $500 million tender for one million new digital telephone lines was 
announced in May 1992.  The Hellenic Telecommunications Organization (OTE) 
also plans to invite bids in the near future for 1.2 million more lines. 
 
Fiber Optic Networks--The government has a priority program to install fiber 
optic networks and erect earth-to-satellite stations mainly around Athens. 
The estimated cost is $200 million, more than 50 percent EC funded, and 
includes networks around Athens, on the island of Rhodes, and other eastern 
Aegean islands. 
 
PTT (OTE) Privatization--The Greek Government has been seriously considering 
 
 
the privatization of the Hellenic Telecommunications Organization (OTE).  Up 
to 49 percent of OTE shares is being considered for sale to the private 
sector. 
 
Private Radio and Television--In 1990, the government permitted the 
operation of private radio and TV stations, which have proliferated 
rapidly.  There are major opportunities for U.S. broadcasting and studio 
equipment manufacturers, as well as programmers. 
 
Irrigation/Water Supply Project 
 
Acheloos River Diversion--The Acheloos River diversion project is  long term 
and involves the design, engineering, construction, and financing of the 
diverting of the Acheloos River to the valley of Larissa; the construction 
of the Sykia dam; the Pefkofyto water tunnel, as well as additional 
projects.  It is projected to be completed by the year 2000 at an estimated 
cost of $1.4 billion.  The EC will provide up to 30 percent of the total 
financing. 
 
Power Projects--A 10-year development plan by the Public Power Corporation 
(PPC) calls for an investment of $7 billion for the construction of new 
lignite, coal, hydro, and gas-fuel (combined cycle) power stations, as well 
as units using renewable energy.  Fifty percent of the funds will come from 
the PPC; the remainder from the EC Regional Development Fund and the 
European Investment Bank.  The plan includes pollution control devices.  Ten 
international consortia, of which five are U.S.-led, have been selected to 
bid on the $1.3 billion Aliveri coal-fired power station.  Seven companies, 
including three U.S. firms, will compete for the $1.2 billion Lavrion 
combined cycle plant.  Both will be on a build, own, operate, and transfer 
basis. 
 
Hospital Project 
 
Hospital Modernization--The Ministry of Health and Welfare plans to 
construct and equip many new hospitals throughout Greece and to expand 
existing ones.  In June 1990, Law 1892/90 was passed which permits private 
clinics which will considerably expand health care services.  Average real 
growth for the near term is estimated at 15-20 percent annually.  Demand for 
sophisticated, advanced equipment offers major sales opportunities. 
 
Industrial Projects 
 
Alumina Project--A new agreement was signed in 1992 with Russia to build a 
600,000 ton-per-year alumina plant at a cost of $350 million to be completed 
by 1994-95.  Russia will provide technology and some machinery.  The U.S. 
firm Kaiser Engineering will provide construction management services. 
Goods and services beyond those coming from Russia may total $163 million. 
Significant opportunities to provide goods and services will arise, 
especially in consulting, engineering, assembly, erection and operational 
services, transfer of technology and know-how, and direct supply of some of 
the machinery and equipment for the alumina plant and other infrastructure 
facilities   The government is considering inclusion of a third party to 
help finance the project. 
 
Natural Gas Project--Two major contracts have been concluded with Russia and 
Algeria to build a gas pipeline and to buy liquified natural gas 
respectively.  Total cost is $1.3 billion, which includes pipeline 
construction ($175 million), and equipment and systems for regional and town 
distribution networks.  Foreign companies can participate in oil exploration 
and drilling.  Excellent market opportunities are expected over the next 2 
 
 
to 3 years.  Local manufacturers will be seeking licensing and joint 
ventures to produce equipment and devices. 
 
Construction Machinery and Equipment--Major infrastructure projects will 
generate strong demand for earthmoving equipment, excavators, bulldozers, 
scrapers, etc. to complete them.  U.S. manufacturers are well known, and 
there is high demand for advanced equipment. 
 
Tourism Projects--Greece has recently modified its tourism policy to attract 
higher income tourists.  This modification will require the construction of 
more luxury class hotels, casinos, marinas, golf courses, and ski centers. 
Many existing units will also be upgraded.  Legislation offering financial 
grants and tax incentives has just been passed.  Significant opportunities 
in construction and the supply of goods and services will result. 
 
TRADE REGULATIONS 
 
Trade Policy 
 
Greece is a member of the European Community (EC), the General Agreement on 
Tariffs and Trade (GATT), the International Monetary Fund (IMF), the 
Organization for Economic Cooperation and Development (OECD), and the 
International Bank for Reconstruction and Development (IBRD). 
 
Other members of the European Community are France, Federal Republic of 
Germany, Italy, Denmark, the Netherlands, the United Kingdom, Ireland, 
Belgium, Luxembourg, Spain, and Portugal.  The EC is composed of the 
European Coal and Steel Community (ECSC), the European Atomic Energy 
Community (Euratom), and the European Economic Community (EEC), popularly 
known as the Common Market. 
 
Unlike the ECSC and Euratom, the EC was established to create a free, 
unified market among the member countries.  The EC provides for a common 
external tariff, a common agricultural policy, a joint transportation 
policy, and the free movement of goods, labor, and capital.  Greece is a 
participant in the European Monetary System Agreement (EMS), but does not 
participate in the EMS exchange rate mechanism.  The drachma is included in 
the European Currency Unit (ECU) basket. 
 
Import Control System 
 
With certain exceptions, commodity imports into Greece are generally free of 
quantitative, qualitative, or foreign exchange restrictions.  However, to 
maintain records of imports, certain products such as textiles, are subject 
to monitoring, a procedure carried out by the List A-B Committee. 
 
Import approval on commodities originating in any country is granted by 
commercial banks upon application by the local importer.  The application 
must be accompanied by the original and five copies of the foreign 
supplier's invoice describing in detail the commodity to be imported.  In 
order to control the outflow of foreign exchange, importers are required to 
submit an official price list of the foreign supplier, validated by the 
exporter's chamber of commerce and industry. 
 
In the case of pharmaceuticals, cosmetics, and dietetic  foods, a license 
from the Ministry of Health and Welfare is required.  Such licenses, 
obtained by the resident representatives and distributors of foreign 
manufacturers of these products, shall be issued following the advice of the 
State Laboratory of the Control of Medicines (K.E.E.F.) and the National 
Pharmaceuticals Organization (E.O.F). 
 
 
 
Similarly, importers of electrical household appliances (that is, cooking 
ranges, water heaters, as well as electrical medical instruments and 
apparatus, etc.) are required to obtain special approval from the Ministry 
of Industry.  Approval is based on the foreign supplier's technical 
specifications, the product's conformity to EC standards, and the safe 
performance of the equipment. 
 
Tariff Structure 
 
The Common Customs Tariff (CCT) levies import duty rates on all dutiable 
products imported from non-EC countries, except those governed by the Common 
Agricultural Policy (CAP) of the Community.  The CAP is a single consistent 
policy governing production, prices, protection levels, and marketing 
arrangements on agricultural products for the entire Community as well as 
trade with non-EC countries.  Import duties on agricultural products covered 
by the CAP have been supplemented by a system of variable levies, the 
purpose of which is to equalize the prices of imported commodities with 
those of commodities produced in the Community.  Trade among the EC member 
states is duty-free except with Spain and Portugal, which receive 
significant duty reductions as they are aligning their tariff structure with 
the EC effective January 1, 1993.  The Greek customs tariff is based on the 
Harmonized System and is applicable to all areas of Greece.  The Greek 
customs tariff schedule is now fully aligned with the EC's CCT.  Greek 
duties applicable to EC imports were completely abolished on January 1, 
1986.  Most items entering Greece are assessed on a commodity, insurance, 
and freight (c.i.f.), ad valorem basis. 
 
Third-country duty rates listed in the Community's CCT are in two columns, 
autonomous and conventional.  The latter are lower rates and are applied to 
more than 80 GATT member states, including the United States, and to 
countries that have concluded agreements with the EC incorporating 
most-favored-nation (MFN) treatment.  The higher autonomous rates are 
applied only when no conventional rates are listed.  Most raw materials 
enter duty free or at low rates of duty, while rates on most manufactured 
goods fall within a range of 5 to 7 percent (textiles are up to 15 percent; 
some electronic products up to 14 percent); and some food products have 
higher rates. The metric system of weights and measures is used in customs 
transactions. 
 
The EC members extend preferential tariff treatment, under EC agreements, to 
imports from members of the African, Caribbean, and Pacific Convention of 
Lome, as well as from Turkey, Morocco, Tunisia, Algeria, Israel, Malta, 
Lebanon, Cyprus, Egypt, Jordan, Syria, and their overseas territories.  The 
EC also grants tariff preferences to more than 100 developing countries and 
about 40 overseas territories under the EC's Generalized System of 
Preferences.  Imports of nearly all semimanufactured and manufactured goods 
considered to originate in these countries and territories enter the 
Community duty free.  Annual duty-free quotas are established for those 
products considered sensitive.  Certain agricultural products enter duty 
free or at reduced rates.  Free trade agreements have been concluded between 
the EC and the European Free Trade Association (EFTA), which includes 
Finland, Austria, Norway, Iceland, Sweden, and Switzerland.  Under the terms 
of these agreements, the EC exempts most EFTA industrial products and 
certain processed agricultural products from import duties. 
 
Information regarding Greek import duties applicable to specific products 
may be obtained from the Office of European Community Affairs, International 
Trade Administration, Room H-3036, U.S. Department of Commerce, Washington, 
DC  20230, tel.: (202) 377-2905.  Inquiries should contain a complete 
 
 
product description, including harmonized number, if known.  For information 
on various taxes related to imports, see the section on taxation appearing 
later in this publication. 
 
Quotation and Terms of Payment 
 
Greek importers generally expect c.i.f. quotation, except when the 
purchasing company does a large amount of direct buying and provides its own 
insurance.  American firms should be prepared to quote prices on any basis 
preferred by the prospective buyer.  The terms of the offer should be 
presented in a clear and detailed manner. The government has recently 
liberalized the import payment process.  Banks are now virtually free to 
finance imports and make payment in foreign exchange without authorization 
from the Bank of Greece.  Greek banks have extensive correspondent 
relationships with U.S. banks. 
 
U.S. exporters should bear in mind that letters of credit and drafts are 
very expensive in Greece.  Banks require that the cash equivalent be 
deposited before issuing any guarantees.  Working capital loans now cost 
more than 34 percent in interest.  To get around this, Greek firms often 
seek cash against documents or extended credit terms of 30-60 days or longer 
from their suppliers.  An additional problem concerns the size of the Greek 
importing firm.  Importers are normally small firms representing a number of 
different product lines.  Orders are usually small because importers cannot 
afford to keep large stocks on hand.  Therefore, U.S. supplier demands for 
large orders or inventories are often met with requests for special 
consideration.  European suppliers understand its pecularities and are able 
to supply stock more quickly than their American counterparts.  Thus, they 
are willing to provide easier credit terms to Greek importers than American 
suppliers. 
 
U.S. banks and U.S. firms should exercise caution in extending credit to 
Greek businesses.  It is important to obtain full credit background 
information on any prospective recipient of liberal financing terms.  Greek 
firms with an unhealthy debt/equity ratio are vulnerable to changing 
interest rates.  Therefore, it is a good idea to run periodic credit checks, 
even on businesses which have good payment records. 
 
Drafts and letters of credit should clearly spell out all requirements for 
the release of goods, specify all currencies, payment terms, and details of 
quality/quantity of goods. 
 
The settlement of the value of goods imported may be effected by: 
 
(1)  Letter of credit (L/C)--permitted for all imports.  A variation of the 
L/C is the "irrevocable documentary payment order."  Under this system, the 
foreign supplier and the Greek importer agree to have a percentage of value 
of the order paid against delivery of shipping documents at point of 
shipment or in advance of shipment.  The balance is payable at destination 
against documents with or without a sight draft attached.  The Greek 
importer is required to put up a cash margin equal to the amount the foreign 
supplier will be paid against delivery of shipping documents, which makes 
the cost of financing lower than if payment were effected by L/C, requiring 
a margin equal to the full value of the order. 
 
(2)  Cash against documents (sight draft) 
 
(3)  Acceptance of time draft--Whenever possible, Greek importers usually 
prefer to pay by means of sight draft rather than letter of credit, thus 
relieving them of the higher cost and administrative banking fee.  The 
 
 
maximum time limit on a time draft is 5 months.  This restriction however 
does not apply when the goods imported are capital goods, raw materials, or 
when the end-user is a government agency.  Contacts at the Bank of Greece 
state that this 5-month restriction will probably be withdrawn in the future. 
 
The decision as to whether to request payment by sight draft or letter of 
credit depends, of course, on the supplier's experience with the individual 
Greek firms.  Information on specific Greek firms is available from the U.S. 
Department of Commerce through its World Traders Data Reports service. 
Greek and American banks and private agencies also provide credit 
information services. 
 
There are no bill collection agencies in Greece.  If a case proves 
troublesome, the debt can be collected only through the courts, and such a 
legal process is usually long and expensive.  A list of Greek attorneys is 
available from the Office of Citizens Consular Services for Europe, Room 
4811, U.S. Department of State, Washington, DC  20520. 
 
Shipping Documents 
 
In general, the following documents must accompany each shipment: 
a signed commercial invoice in at least six copies; a full set of shipping 
documents, that is, bill of lading or air waybill depending upon the method 
of transport; certificate of origin; and an insurance policy.  Additionally, 
other documents may be required for special cases and are issued by 
authorities in the country of origin, for example, sanitary or phytosanitary 
certificate, packing list, weighing list, or inspection certificate. 
 
Certificate-of-Origin Requirements 
 
The certificate of origin can be requested by Greek Customs on a variety of 
products, such as chinaware and toys.  However, in reality it is requested 
mainly for products on which Greece has import quotas, that is, textiles and 
steel.  The Greek importer of the product should be able to inform the 
American exporter about the necessity of including a certificate of origin. 
 
The certificate of origin is usually prepared separately containing the name 
and the location of the natural or industrial producer of the goods; the 
type of containers (cases, bags, boxes, cartons, etc.), their number and the 
marks and number on them; the kind of goods and their weight (net or gross), 
or their volume or their quantity; the full name of the consignee and 
consignor; and the means of transport of the shipment. 
 
The agencies that may issue certificates of origin are local U.S. chambers 
of commerce. 
 
In the case of a manufacturing firm exporting its products, a declaration 
made on the firm's export invoice stating that the goods to be exported were 
manufactured in its establishment may be accepted instead of a separate 
certificate of origin.  In this case, a local U.S. chamber of commerce or 
other authority must certify that the signature is authentic, that the firm 
is a manufacturing one, and that the goods listed in the invoice were 
produced by the firm.  A foreign product imported into the United States and 
processed there for reexport may be treated by Greek Customs as a U.S. 
product (that is, a product originating in the United States) only if a 
functionally new product has resulted from the processing or if its value 
was thereby increased by more than 25 percent. 
 
If U.S. products are imported into Greece from stocks held in transit at a 
foreign port, the certificate of origin may be issued by the customs 
 
 
authorities located in the port, certifying that the goods originated in the 
United States.  This certificate must also be authenticated by a Greek 
Consulate.  If such a certificate cannot be obtained from the customs 
authorities, it may be issued by the Greek Consulate on the basis of data 
certifying the original country of production. 
 
Import Regulations 
 
Marking and Labeling--All products--with the exception of blankets and 
fabrics, agricultural implements, all types of nails, wire, steel pipes, 
steel sheets (galvanized or not), glass, glassware and spectacles, oils and 
greases, and pens and pencils--are subject to labeling and marking 
requirements.  Blankets and fabrics produced locally for export are also 
subject to such requirements.  Moreover, there are special labeling 
regulations for pharmaceuticals, cosmetics, foodstuffs, alcoholic beverages, 
yarns, and thread.  Labels on food product containers must identify in Greek 
the nature of the content and indicate the weight in metric measurement, the 
manufacturer, the country of origin, and, for certain products, the date of 
expiration.  If of foreign origin, the name and address of the Greek 
representative is also required.  The labels may be installed by the 
importer after the products' importation but before they are placed on the 
market. 
 
Samples--Items of no commercial value may enter duty free.  Samples with 
commercial value, when consigned to accredited local agents or distributors 
of foreign manufacturers and suppliers, are exempt from duties and taxes in 
amounts not to exceed 4,000 drachmas per calendar year.  Other samples are 
subject to import charges, unless made unsaleable as merchandise.  Valuable 
samples brought in by commercial travelers or otherwise imported temporarily 
may enter duty free under a deposit equivalent to duties and taxes payable, 
refunded upon reexportation within 6 months. 
 
As a result of various customs conventions in which both Greece and the 
United States are parties, a simplified procedure in the form of a "carnet" 
is available for importing commercial samples and advertising materials into 
Greece for a limited time.  The carnet is a customs document which 
eliminates the payment of import duties and taxes for temporary imports.  To 
obtain a carnet, the U.S. firm should contact the U.S. Council of the 
International Chamber of Commerce, 1212 Avenue of the Americas, New York, NY 
11036, tel.:  (212) 354-4480, fax:  (212) 575-0327. 
 
Temporary Duty Relief--Greece has no customs drawback.  There is temporary 
relief, however, from import duties on raw materials imported for processing 
into products which are going to be exported to non-EC countries.  Approval 
for duty-free imports of raw material to be processed to finished product is 
granted on an ad hoc basis.  Relief from import duties is generally granted 
if: (1) no like or substitute products are produced in the EC; (2) 
considerable difference in price exists between domestically produced versus 
imported raw material from non-EC countries; (3) a special quality raw 
material is required and not available in the EC or is produced in 
insufficient quantities; and, (4) the foreign purchaser requires a special 
raw material, not available in the EC in order to purchase the finished 
product. 
 
At the time of reexport, the customs authorities determine whether all the 
imported raw material has been used and collects import duties only for that 
amount of raw material not accounted for in the finished goods being 
exported.  If the finished good is intended for distribution in the domestic 
market or another EC member country, import duties on raw materials are 
collected at the time of importation. 
 
 
 
Free Ports and Zones 
 
Greece has three free trade zones located at the Piraeus, Thessaloniki, and 
Heraklion port areas.  Goods of foreign origin may be brought into the free 
trade zones without payment of customs duties or other taxes, and may remain 
free of all duties and taxes while held in the zones or if subsequently 
transshipped or reexported.  Similarly, documents pertaining to the receipt, 
storage, or transfer of goods within the zones are free of stamp taxes. 
Handling operations should be carried out according to EC regulations 
2504/88 and 2562/90.  Transit goods may be held in the zones free of bond. 
The zones may be used for repacking, sorting, and relabeling operations. 
Assembly and manufacture of goods is carried out on a small scale only at 
the Thessaloniki Free Zone.  Time of storage is unlimited as long as the 
warehousing charges are paid promptly every 6 months. 
 
Warehousing 
 
In addition to storage in the free zones of Piraeus and Thessaloniki, goods 
may also be stored in government-owned bonded warehouses outside the 
precincts of customs houses, in the warehouses of the Privileged General 
Company (government warehouses) or in the company's annexes, if authorized 
by the customs authorities. 
 
The storage of goods in private warehouses is prohibited.  Special laws to 
permit private warehousing are expected to be issued by the end of 1993. 
Currently, in exceptional cases, however, the storage of the following types 
of goods in such warehouses may be permitted by the Customs authorities 
provided adequate or suitable government-owned warehouses or warehouses 
operated by the Privileged General Company are not available:  alcohol, 
molasses, perishable goods, lubricating oils and fuels (solid and liquid), 
sponges, explosives, asphalt, and malt.  In addition, gummed paper and paper 
for playing cards also may be accepted, provided they are to be used by the 
Greek Government.  The merchandise to be stored is assessed, for duty, and a 
guarantee is posted to cover the full amount of the duties and taxes payable. 
 
The storage of liquid fuel and lubricating oils in barges or tankers is 
subject to the approval of the Ministry of Finance.  In-transit shipments 
may be stored in bonded warehouses in Greece in the name of the foreign 
supplier or of the local bank handling the shipping documents. 
 
Technical Standards 
 
Greece uses the metric system.  It is recommended that the system be used, 
if possible, in every quotation where measurement or weight is involved. 
Electric current for domestic and commercial applications is generally 220 
volts, 50 cycles, 1 and 3 phases.  For industry, electric current is 380 
volts, 50 cycles, 3 phases. 
 
DISTRIBUTION AND SALES CHANNELS 
 
Importers 
 
It is estimated that 80 percent of Greece's import trade is handled either 
through sales agents or through distributors.  Sales agents operate on a 
purchase basis without effecting imports for their own account.  Agency 
agreements are not required to be exclusive and can be signed for a limited 
period of time, for example, 1 or 2 years.  Distributors operate on a 
wholesale basis (and, in some cases, retail) with exclusive sales rights for 
certain districts or for the entire country.  Importers usually maintain 
 
 
their offices in Athens, Piraeus, or Thessaloniki with branch offices, 
subagents, and traveling sales staffs covering the rest of the country. 
Lately there have been instances of smaller importers joining to form 
cooperatives. 
 
Sales agents of foreign nationality are required to obtain an operating 
license from a special committee of the Athens Chamber of Commerce.  The 
issuance of the license is subject to the requirement that Greek nationals 
are accorded similar treatment in the applicant's country of residence. 
According to Law 2765/1941, reciprocity must be proven by a certificate from 
a Greek consular officer stationed in the applicant's country.  Applications 
for a sales agent's license are screened for reputation, experience, and 
financial standing.  Manufacturer's agents are required to sell any and all 
amounts of foreign exchange earned in commissions to the Bank of Greece for 
drachmas, at the current rate of exchange. 
 
Wholesale and Retail Channels 
 
Retail and wholesale trade is characterized by small, family-owned and 
operated businesses, each of which deals in a narrow range of goods.  There 
are 300,000 trading establishments in Greece.  There are 7,700 corporations 
and limited liability companies engaged in wholesale trade and 3,200 
corporations and limited liability companies handling retail trade. 
 
There are a few department stores and supermarkets, but a considerable 
volume of retail sales are still made by small shops and grocery stores. 
There is practically no mail or telephone order service in Greece. 
Door-to-door selling exists on a limited scale. 
 
Price Controls 
 
Although there has been increasing relaxation of price controls, Greece has 
traditionally used a complex system of price controls administered by the 
Ministry of Commerce to restrain inflation. Goods and services are 
classified into three groups: 
 
(1)      With fixed prices or with controlled prices, previously called 
         essentials-in-short-supply.  This category includes bread, flour, 
         coffee, meat, and agricultural equipment. 
 
(2)      Controlled for excess profits, previously called 
         essentials-in-adequate-supply.  Goods in this category are subject 
         to price control only for excessive profit, and cases of alleged 
         excess profit are examined by a special committee on a case-by-case 
         basis.  This category includes goods and services such as cars, 
         motorcycles, auto repairs, alcoholic beverages, snacks, etc. 
 
(3)      With no price controls (nonessentials). This category includes 
         luxury items. 
 
 
Government Procurement 
 
Foreign purchases by the Greek Government of capital equipment and supplies 
play an important role in the country's commercial environment.  Law 
1797/1988 sets forth general policies governing Greek Government procurement 
contracts.  Presidential Decree 173/1990 gives detailed instructions on how 
the Greek Government procurement system operates with each 
government-controlled entity. 
 
 
 
The Greek Government and its quasi-governmental agencies are required by law 
to procure their purchases through international tenders.  The bulk of 
international government procurement is undertaken by two quasi-governmental 
agencies, the Public Power Corporation (PPC) and the Hellenic 
Telecommunications Organization (OTE).  Law 2000/1991 permits major 
government agencies to process their own supply and purchasing programs 
without the supervision and control of the Ministry of Commerce. 
 
It is a standard requirement that all bidders post a bond, usually 
5 percent of the bid value, for all tenders issued by the Greek Government 
and quasi-governmental agencies.  Bids not accompanied by bonds are 
invalid.  This guarantee is returned to bidders whose bids have not been 
accepted, within 5 days after the award of contract. 
 
After a bid is approved, the successful bidder is invited to sign a contract 
which incorporates the terms and conditions of the bid including any 
additions or amendments.  At that time, a performance bond, usually equal to 
10 percent of the bid value, must be posted by the firm, which is retained 
as a guaranty of its performance. 
 
Bids for the construction of public works are governed by special 
legislation.  Normally, construction bids are open only to local firms. 
However, when projects are complex, requiring a high degree of technical 
expertise, or when externally financed, international bids are invited. 
Special legislation also governs the construction of military projects. 
 
If a particular commodity or service can be supplied by a local firm, the 
tender may be limited to local firms.  Another means of directing purchases 
to local firms is to stipulate that foreign bidders must submit their offers 
in joint ventures with local enterprises.  In major projects, to the largest 
extent possible, utilization of local resources (engineering services, 
manpower supplies, manufacturing, or assembly) is an important factor in bid 
evaluations.  Another requirement is the bidder's willingness to receive 
partial or full payment of the contract in Greek products or with specific 
conditions, commonly known as countertrade or offsets.  Foreign as well as 
local bidders must quote and accept payment in Greek drachmas. 
 
Up until May 31, 1992, all government procurement was centralized at the 
Ministry of Commerce.  Beginning June 1, 1992, it was decentralized and each 
government agency is now conducting its own procurement. 
 
Procurement for infrastructure projects sponsored by the North Atlantic 
Treaty Organization (NATO) is open to international competitive bidding as 
described in a brochure on the NATO international bidding program, Doing 
Business with NATO.  This brochure contains a list of Greek Government 
agencies connected with NATO projects and also involved with ordinary 
procurement outside of NATO.  U.S. firms not already certified to 
participate in NATO bidding should send a resume of their qualifications to 
the Office of Telecommunications (Strategic Systems/NATO), Room H-1001A, 
U.S. Department of Commerce, Washington, D.C.  20230. 
 
In order to supplement the efforts of local agents of American firms in 
Greece and inform those U.S. firms without agents in Greece, the American 
Embassy in Athens reports significant tender announcements to the U.S. 
Department of Commerce in Washington.  The Department disseminates this 
information in two publications:  Business America and the Commerce Business 
Daily.  The time interval between the tender announcement and the bid 
deadline varies but usually allows sufficient time for the American 
suppliers to participate. 
 
 
 
A listing of the principal procurement agencies follows: 
 
Ministry of Commerce 
20 Kaningos St. 
101 81 Athens 
Tel.:  01/361-6240-54 
Telex:  21 5282, 21-6735 DKG GR 
Fax:  01/364-2642 
 
Ministry of Public Works 
182 Char. Trikoupi St. 
101 78 Athens 
Tel.:  01/644-9113, 644-7324 
Telex:  21 5018, 22 5259 YDER GR 
Fax:  01/642-6836 
 
Ministry of Defense 
Pentagono, Holargos 
151 61 Athens 
Tel.:  01/646-5201 
Telex:  21 6780 RKQA GR 
Fax:  01/644-3788 
 
Ministry of Transportation & Communications 
13 Xenofontos St. 
105 57 Athens 
Tel.:  01/325-1211-9 
Telex:  21 6369 YSYG GR 
Fax:  01/324-7400 
 
Ministry of Industry, Energy, & Technology 
80 Michalakopoulou St. 
101 92 Athens 
Tel:  01/770-8615-19 
Fax:  01/777-2485 
 
Civil Aviation Authority 
1 Vassileos Georgiou St. 
GR-166 04 Hellenikon 
Athens 
Tel.:   01/894-4263 
Telex: 214444 LGAC GR 
Fax:  01/894-7101 
 
Public Power Corporation (PPC) 
30 Chalkokondyli St. 
GR-104 32 Athens 
Tel.:  01/523-4301/523-0301 
Telex:  216052 DEI GR 
Fax:  01/523-9845 
 
Public Petroleum Corp. (DEP-EKY) 
357-359 Leoforos Messoghion 
GR-152 31 Halandri, Athens 
Tel.:  01/650-1357 
Telex:  210897 DEP GR 
Fax:  01/650-1383 
 
Public Petroleum Corp. (DEP, SA) 
199 Kifissias Ave. 
 
 
GR-151 24 Amaroussion, Athens 
Tel.:  01/806-9301/10 
Telex:  2215-83 
Fax:  01/806-9317 
 
Hellenic Telecommunications Organization (OTE) 
Sub-Directorate of Supplies 
OTE Building 
99 Kifissias Ave. 
GR-151 24 Amaroussion, Athens 
Tel.:  01/123-1 or 01/611-8256 
Telex:  215487 DLK GR 
Fax:  01/611-7456 
 
Greek Atomic Energy Commission 
Nuclear Research Center "Democritos" 
Aghia Paraskevi Attikis 
Athens 
Tel.:  01/651-3111/19, 651-8919, 651-9219 
Telex:  216199 
Fax:  01/651-9180 
 
Hellenic Railways Corporation (OSE) 
1 Karolou St. 
GR-104 37 Athens 
Tel.:  01/524-1510 
Telex:  215187 CEHA GR 
Fax:  01/524-3290 
 
Piraeus Port Authority 
2 Defteras Merarchias St. 
GR-185 35 Piraeus 
Tel.:  452-0910/19 
Telex:  212187 OLP GR 
Fax:  01/452-0852 
 
Thessaloniki Port Authority 
Organisimos Limenos Thessalonikis (OLTH) 
Purchasing Department 
P.O. Box 10467 
GR-541 10 Thessaloniki 
Tel:  31/593-217 
Telex:  41-2536 THPA GR 
Fax:  31/530-729 
 
Institute of Social Insurance (IKA) 
Directorate of Supplies 
8 Aghiou Constantinou St. 
GR-104 31 Athens 
Tel.:  01/522-2148, 523-6060 
Fax:  01/522-9180 
 
Agricultural Bank of Greece (ATE) 
Supplies Service 
23 Panepistimiou St. 
Athens 
Tel.:  01/323-0521/7 or 323-6253 
Telex:  215810 AGROBANK 
Fax:  01/329-8713 
 
 
 
Hellenic Radio-Television (ERT-1) 
432 Messogion Ave. 
GR-153 42 Agia Parasevi 
Athens 
Tel.:  01/639-5970 
Telex:  222635 
Fax:  01/639-6504 
 
Hellenic Radio-Television (ERT-2) 
136 Messogion Ave. 
GR-156 69 Athens 
Tel.:  01/770-1911 
Telex:  210886, 214439 
Fax:  01/779-1917 
 
Ministry of National Defense 
Hellenic Air Force General Staff 
Procurement Office 
40 Soutsou St. 
GR-115 21 Athens 
Tel.:  01/644-4650/644-7738 
Telex:  218809 
Fax:  01/644-4650 
 
Hellenic Navy Command 
Logistics Supply Center 
2 Paparigopoulou St. 
GR-105 61 Athens 
Tel./Fax:  01/323-0781 
 
Hellenic Navy Command 
Supply Center (KEFN) 
Skaramangas, Attica 
Tel./Fax:  01/557-2913 
Telex:  216483 
 
Customs Authority 
Director General of Customs 
Ministry of Finance 
10 Karageorgi Servias 
GR-101 84 Athens 
Telex:  (0601) 214001 YOIK gr 
Fax:  01/323-2240 
 
Business Associations 
 
Various Greek local chambers of commerce and industry, located in the major 
cities, are important commercial associations.  These chambers are well 
known and correspondence can be addressed to the individual chamber in the 
Greek city of interest.  A few of these chambers and other sources of 
commercial information are included below. 
 
American-Hellenic Chamber of Commerce 
16 Kanari St. 
GR-106 74 Athens, Greece 
Tel:. (30-1) 363-6407 
Telex: 223063 AMCH 
Fax:  (30-1) 361-0170 
 
American-Hellenic Chamber of Commerce 
 
 
16 Kanari Street 
106 74 Athens, Greece 
Tel.:  (30-1) 01/363-6407 
Telex:  223063 AMCH 
Fax:  (30-1) 01/361-0170 
 
American-Hellenic Chamber of Commerce 
Committee of Northern Greece 
20 Venizelou Street 
546 24 Thessaloniki 
Tel:  31/225-162 
Fax:  31/286-453 
 
Union of Chambers of Commerce and Industry 
7 Academias Street 
GR-106 71 Athens 
Tel.:  01/360-2411 
Telex:  215707 
Fax:  01/361-6464 
 
Athens Chamber of Commerce and Industry 
7 Academias St. 
106 71 Athens 
Tel.:  01/360-2411, 360-4815 
Telex:  215707 EBEA GR 
Fax:  01/360-7897 
 
Pireaus Chamber of Commerce and Industry 
1 Loudovikou St. Rousvelt Sq. 
185 31 Piraeus 
Tel.:  01/417-7241 
Telex:  212170 EBEP GR 
Fax:  01/417-8680 
 
Thessaloniki Chamber of Commerce and Industry 
29 Tsimiski St. 
546 24 Thessaloniki 
Tel.:  31/275-341, 276-016 
Telex:  412115 CHCI GR 
Fax:  31/230-237 
 
Federation of Greek Industries 
5 Xenofontos St. 
105 58 Athens 
Tel.:  01/323-7325-9 
Telex:  21-6247 BIOM GR 
Fax:  01/322-2929 
 
Advertising 
 
Except for prohibiting television ads on cigarettes, war game toys, and 
pharmaceutical products, Greece has no other advertising restrictions.  The 
Greek Advertising Agencies Association has instituted a "gentlemen's 
agreement" to maintain a certain level of quality and adopt an acceptable 
code of ethics in advertising. 
 
Advertising has progressed rapidly in recent years.  The Athens-Piraeus area 
and Thessaloniki are the principal advertising centers since they represent 
the largest consumer markets in Greece.  An advertiser can choose to 
advertise by newspaper, magazine, motion picture theater, direct mail, 
 
 
radio, and television. 
 
With the rapid increase in TV set ownership and private TV stations, there 
has been a dramatic shift to TV advertising.  Advertising in motion picture 
theaters has declined and is used mainly for cigarettes, while newspaper 
advertising is still important but has decreased. 
 
The major advertising firms in Greece belong to the Greek Association of 
Advertising Agencies (EDEE) located at 12 Ravine Street, GR-115 21 Athens, 
Greece. 
 
TRANSPORTATION, COMMUNICATIONS, AND POWER 
 
Transportation 
 
Greece has 20 main ports.  A 1986 port study calls for the modernization and 
expansion of commercial ports from 1986-2010.  The following ports will be 
affected:  Alexandroupolis, Piraeus, Thessaloniki, Patras, Volos, 
Igoumenitsa, Lavrio, Chalkis, Syros, Rhodos, Kavala, Kalamata, and Mytilini, 
Eleusis, and Heraklion (on the island of Crete).  The bulk of Greek industry 
is located around these ports.  Shipping services from the United States are 
provided by American Export Lines, Farrell Lines, Prudential, and Sea Land 
Service on a regularly scheduled basis with port calls at Piraeus, 
Thessaloniki, and Patras.  Seaborne cargo shipped from the East Coast of the 
United States reaches Greece within 11 to 12 days. 
 
Inland surface transportation is composed of a road and railroad network. 
In 1991, a program was announced to construct 1,500 kilometers of highways 
at an estimated cost of $2.8 billion, over 50 percent financed by the EC. 
The emphasis on new highways is to ameliorate congested infrastructure, 
complete the network, decrease distances between major cities, upgrade 
services, and facilitate traffic throughout the nation. 
 
An ambitious expansion and modernization of the Hellenic Railways is planned 
under the 5-year development plan (1990-94).  The Hellenic Railways 
Organization (OSE), a government-owned agency, operates the railroad 
system.  The bulk of the work and purchase of equipment will be completed in 
the next 2 years, with a total investment estimated at $510 million.  The 
length of the railroad network is 2,500 kilometers composed of 1,500 
kilometers of standard gauge lines connecting Greece with Yugoslavia and 
Western Europe in the north and with Turkey and the Middle East in the 
east.  The remainder consists of narrow gauge tracks for international 
connections. 
 
American international air service to Greece is provided by Delta and United 
Airlines.  In 1991, a program was inaugurated to permit private but 
Greek-owned companies to operate nonregular, charter flights (passenger and 
cargo) domestically and internationally.  Olympic Airways, the 
government-owned national carrier, was also reorganized into three 
self-sufficient divisions:  Olympic Airways, Olympic Aviation, and Olympic 
Charter.  Privatization of 49 percent of Olympic's equity is planned. 
 
Communications 
 
Greece has 4.1 million telephones, a density of 40 per 100 inhabitants. 
There are 1.05 million pending telephone applications, with a 4-year waiting 
period for hook-up.  Direct dial telephone service to 88 countries and 
direct dial teletype service to 22 countries are available.  Fax machines 
have become a standard business tool in Greece. 
 
 
 
The Hellenic Telecommunications Organization (OTE), a government agency, 
exclusively operates all telephone and radio communications in Greece.  It 
is deregulating and privatizing all telephone services, except basic 
telephone systems, especially value-added services.  OTE is also responsible 
for satellite communications.  Coastal and transoceanic radio-telegraph, 
telephone, and teletype communications are served through six coastal 
stations. 
 
A satellite station also links Greece with the Intelsat system.  Submarine 
coaxial cables link Greece with France, Cyprus, Lebanon, Italy, and Syria. 
Radio-electric networks for TV transmission connect Greece with Yugoslavia, 
Bulgaria, Italy, and Turkey while a tropospheric scatter links Greece with 
Cyprus and Libya. ERT broadcasts nationwide over three channels and is 
operated by the government agency Hellenic Radio-Television.  There are 
several Greek private television stations operating regionally, and three 
cable TV networks which retransmit the national TV channels and some 
satellite broadcasting. Nine hundred private and municipal radio stations 
are in operation. 
 
Power 
 
Greek dependence on imported electricity is low but rising.  A clear aim of 
the Public Power Corporation (PPC), the state-owned electrical company, is 
to minimize dependence on imports.  Demand for electricity will grow, but 
efforts to minimize oil consumption to generate electricity is also 
continuing.  In l990, Greece's extensive national grid produced 32 billion 
kilowatt hours of electricity.  The breakdown of electrical output was 73 
percent from lignite, 21 percent from oil, 6 percent from hydropower, and 2 
percent imported electrical current.  There are no nuclear power plants in 
Greece and none are planned. 
 
The PPC's $7 billion 10-year development plan (1990-2000) calls for the 
construction of 5 lignite-fired power stations, 1 coal-fired station, 2 
natural gas stations, 34 hydroelectric plants, and solar, wind, and 
geothermal units.  For the first time, three combined-cycle power stations 
will be constructed capable of burning natural gas, oil, or lignite.  PPC 
reorganized into three self-sufficient divisions in 1992:  mining; energy 
production-transmission-transport; and distribution. 
 
There are no indigenous hard coal reserves in Greece.  PPC started importing 
bituminous coal in 1985 for electrical generation in order to burn it in a 
mixture with locally mined low calorific value lignite.  The main consumers 
of imported coal are the four cement companies.  Greece is the leading 
European country in solar energy applications, especially solar collectors 
for water heating installations.  Pilot projects for geothermal energy are 
in various stages of completion, especially on the islands of Milos and 
Nissyros.  Wind parks are in place on the islands of Kythnos, Mykonos, and 
Karpathos.  Photovoltaic energy is expected to play a role in the future 
electrification of remote areas. 
 
There are four oil refineries in operation:  the two state-owned refineries: 
Aspropyrgos, near Athens, with an annual crude refining capacity of 5.8 
million metric ton capacity; and the Greek Fuels & Mineral Oils (EKO) 
formerly ESSO Pappas, in Thessaloniki at 3.5 million metric tons; and the 
two privately owned oil refineries:  Petrola Hellas at Eleusis and the Motor 
Oil Vardinoyannis refinery at Aghii Theodori with a combined capacity of 9 
million tons.  The two state-owned refineries hold international tenders for 
the procurement of their crude oil needs, while the privately owned 
refineries buy directly.  Domestic production of petroleum products is 
distributed through established marketers. 
 
 
 
CREDIT AND BANKING 
 
Foreign Exchange Regulations 
 
The unit of currency used in Greece is the drachma.  Greek coins are issued 
in 1, 2, 5, 10, 20, 50, and 100 drachmas denominations.  The drachma is not 
yet fully convertible;  its exchange value is determined daily by an 
interbank committee with the participation of the central bank (Bank of 
Greece).  Exchange rate policy is aimed at maintaining the competitiveness 
of Greek exports while minimizing inflationary pressures from abroad.  For 
U.S. currency conversion approximately 180-190 drachmas equal US$1.  Greece 
is a member of the European Monetary System (EMS).  The drachma is included 
in the European Curency Unit (ECU) basket, but does not participate in the 
exchange rate mechanism (ERM).  The Bank of Greece plans to include the 
drachma in the ERM in 1993 when inflation is expected to drop to a single 
digit figure. 
 
Consumer Financing 
 
Installment selling has been practiced in Greece on an increasing scale. 
The seller keeps the title to the article sold until the purchaser acquires 
ownership with the final payment.  Commercial banks may finance private 
buyers directly, on terms mutually negotiated between the bank and the 
purchaser.  This practice, however, is gradually losing its importance and 
use, due mainly to the increasing trend of credit card facilities in Greece. 
 
Franchising 
 
Franchising was practically unknown in Greece until the early eighties.  It 
is currently practiced by a number of foreign and domestic businesses, 
mainly in fast foods and consumer goods. 
 
Leasing 
 
A leasing law introduced in l986 governs leasing of equipment.  The law 
provides for the operation in Greece of leasing companies, both Greek and 
foreign, under a license issued by the Bank of Greece.  The license to lease 
equipment and machinery, to be used for business purposes only, is for a 
minimum of 3 years.  The minimum amount of paid-in-share capital to set up 
the leasing company is the same as required to establish a bank branch if 
the parent company is not a bank operating in Greece.  For a new leasing 
company affiliated with a bank operating in Greece, the minimum amount of 
paid-in-share capital is half of that required to establish a bank branch. 
Eight banks have established leasing subsidiaries:  Citibank, Credit Bank, 
Hellenic Industrial Development Bank (ETVA), the Agricultural Bank of 
Greece, Ergobank, ABN-AMRO, BNP with Commercial Bank, and National Bank with 
Credit Lyonnais. 
 
Banking System 
 
Greece is in the process of liberalizing and modernizing its banking system 
in line with EC banking directives.  The seven state-controlled banks 
account for 80 percent of the banking system.  Banks constitute the main 
source of finance in the absence of a developed money market.  Bond and 
equity markets are still underdeveloped, but the Greek Government has 
initiated legislation to encourage their growth, including a venture capital 
market.  Capital market growth has been hampered by the predominance of 
small, family-owned firms, and the tendency to invest in real estate and 
government bonds, or hold savings in bank deposits. 
 
 
 
In June 1992, the Greek Government submitted to Parliament legislation which 
would harmonize Greek banking laws with the EC second banking directive. 
Until such new legislation enters in force, laws governing establishment of 
banks in Greece continue to be quite restrictive. 
 
The establishment of a foreign bank in Greece must be approved by the 
central bank.  Foreign participation in the capital of a Greek bank cannot 
exceed 40 percent.  This limitation does not apply to banks of EC 
countries.  State-controlled banks do not lend themselves to foreign 
participation.  Therefore, Greece's three leading banks (the National Bank 
of Greece, the Commercial Bank of Greece, and the Ionian Bank) are ruled out 
as possible partners of foreign banks.  Foreign participation in local 
banking is still concentrated in the major cities of Athens, Piraeus, and 
Thessaloniki. 
 
The Bank of Greece, which is the central bank, has the exclusive right to 
issue paper currency; it acts as the depository for government accounts and 
for mandatory deposits by commercial banks and legal entities.  The bank 
acts as a financial and fiduciary agent for the government's monetary policy 
decisions.  It also supervises the commercial banks and establishes ceilings 
on specific types of credit and investment. 
 
As part of a major program of bank-system reform, the role played by the 
Bank of Greece is expected to be modified over time.  This modification 
would limit the bank's regulatory mechanisms to those more commonly used by 
developed economies' central banks (for example, regulation of liquidity 
through manipulation of the discount rate, rather than through the complex 
administrative controls currently in use). 
 
Interest rates are freely determined by credit institutions except for the 
minimum interest rate on savings deposits which is still determined by the 
Bank of Greece.  In fact, the government influences interest rates through 
the minimum interest rate on savings deposits, the issuance and selling of 
treasury bills and bonds on the open market, and by changes in reserve 
requirements.  The government is gradually phasing out restrictions 
pertaining to reserve requirements. 
 
Checks are used for commercial transactions, but usage is still limited. 
Credit cards are available.  Greece and most of the liabilities of the 
commercial banks are in the form of savings deposits.  Approximately 
one-fourth of bank loans are long term, with the rest extended under 
short-to-medium terms. 
 
The Greek banking system consists of the following:  a central bank, 40 
commercial banks, 3 investment banks, 3 specialized banks, the Postal 
Savings Bank, and the Consignments and Loans Bank.  Twenty-one of the 
commercial banks are foreign, five of which are American.  Of the Greek 
commercial banks, the largest is the National Bank of Greece, which accounts 
for about 55 percent of the country's banking business, followed by the 
Commercial Bank of Greece and the Ionian Bank of Greece, which together 
handle another 20 percent of banking activities.  Following is a list of 
these banks: 
 
The Central Bank 
 
  Bank of Greece 
 
Greek Commercial Banks 
 
 
 
  National Bank of Greece 
  Commercial Bank of Greece 
  Ionian Bank 
  Bank of Crete 
  Bank of Attica 
  Bank of Piraeus 
  General Hellenic Bank 
  Traders' Credit Bank 
  Ergobank 
  Macedonia-Thrace Bank 
  Arab-Hellenic Bank 
  Bank of Central Greece 
  Franco-Hellenique de Commerce Int'l et Maritime 
  Credit Bank 
  Dorian Bank 
  Egnatia Bank 
  Euromerchant Bank 
  Xiosbank 
 
Specialized Banking Institutions 
 
  Agricultural Bank of Greece 
  National Mortgage Bank of Greece 
  National Housing Bank 
 
Investment Banks 
 
  Hellenic Industrial Development Bank (ETBA) 
  National Investment Bank for Industrial Development (ETEBA) 
  (under the National Bank of Greece) 
  Investment Bank S.A.( under the Commercial Bank of Greece) 
 
Postal Savings Banks 
 
Consignments/Loans Fund 
 
U.S. Commercial Banks 
 
  American Express International Banking Corporation 
  Bank of America 
  Chase Manhattan Bank 
  Citibank, N.A. 
  Citibank Shipping Bank S.A. 
 
Other Foreign Banks 
 
  Algemene Bank Nederland N.V (ABN AMRO Bank) 
  Arab Bank 
  Bank of Nova Scotia 
  Bank Saderat Iran 
  Banque Paribas 
  Barclays Bank International Ltd. 
  Credit Commercial de France 
  ANZ Grindley's Bank Ltd 
  Midland Bank Ltd. 
  National Westminster Bank 
  Royal Bank of Scotland 
  Societe Generale 
  Scotia Bank 
  Bank of Cyprus 
 
 
  Bayerische Vereinsbank 
  Banqu Nationale de Paris 
  Interbank of Greece 
 
Representative Offices 
 
  Banca Commerciale Italiana (Italy) 
  Credit Industriel et Commercial (France) 
  Credit Lyonnais (France) 
  Dresdner Bank S.A. (Germany) 
  European Investment Bank-EIB (EEC) 
  Morgan Grenfell and Co. Ltd. (England) 
  National Australia Bank Ltd. (Australia) 
  Instituto Bancario San Paolo di Torino (Italy) 
  AWT Int'l Trade and Finance Corp. (Austria) 
  Banca D'Italia (Italy) 
  Banca Popolare di Milano (Italy) 
  Banque Indo-Suez (France) 
 
FOREIGN INVESTMENT IN GREECE 
 
Investment Climate 
 
Greece welcomes foreign investment provided it contributes to the economic 
development in Greece by means of export expansion, import substitution, 
supply of modern technology and know-how, or job creation.  In line with 
this policy, instruments of approval, depending upon the nature of the 
project, include one or more performance requirements, which are not 
introduced unilaterally but are negotiated with the investor.  Local content 
and export requirements are taken into consideration by the Greek 
authorities but are not mandatory prerequisites for the approval of an 
investment. 
 
Foreign investment as well as private investment has been excluded from 
sectors of the economy under government administration or control such as 
rail and air transport, telecommunications, broadcasting, and armaments. 
With the introduction of privatization of the state sector, the number of 
sectors under government control is expected to diminish.   In general, 
however, there is no statutory restriction on the percentage of foreign 
ownership of any local enterprise or joint venture. 
 
The Greek Government has attempted to stimulate the Greek economy through 
attracting foreign capital.  Greece's proximity to Middle Eastern and Balkan 
markets, the availability of relatively inexpensive and trained labor, and 
its membership in the European Community offer advantages to foreign 
investors. 
 
As of 1991, U.S. investment in Greece was estimated at $900 million, 
distributed in banking, oil distribution, pharmaceuticals, insurance, foods, 
franchises, and other services. 
 
Foreign Investment Laws 
 
To attract foreign investment, several investment laws have been 
promulgated.  They are briefly highlighted below. 
 
Law 2687/l953--The most important law governing foreign investment in Greece 
is Law 2687/1953, which relates to capital inflows for "productive 
investments."  The rights of investors who import capital into Greece under 
this law are constitutionally protected.  Productive investment is defined 
 
 
as all projects designed to promote national production or tourism. 
Enterprises under Law 2687 may now repatriate net profits immediately. 
 
Law 1892/1990--This law supersedes Law 1262/1982 and broadens the definition 
of sectors considered productive investment.  It changes the investment 
incentives regime from a grant-based to a tax-based one.  Other provisions 
relax labor market rigidities, reduce the role of the public sector, 
establish procedures for selling state-controlled companies, and improve 
public administration.  Overall, the law reflects a more market-oriented 
philosophy. 
 
Incentives are provided to productive investments in support of Greek 
economic and regional development.  To serve this purpose, Greece is divided 
into four development areas:  A, B, C, and D with special incentives for 
Thrace.  The incentives are provided on a rising scale from Area A to Area 
D, and Thrace.  The area designations differ for manufacturing and tourism. 
Incentives are more advantageous in Area D, gradually diminishing as 
development increases.  Incentives are in the form of: (1) investment 
grants, (2) interest rate subsidies, (3) tax allowances, (4) reduced tax 
rates, and (5) accelerated depreciation. 
 
Legislative Decree 1297/1972--Decree 1297/1972 governs mergers between Greek 
business firms.  Its aim is to encourage the creation of stronger economic 
units to meet increasing competition in domestic and international trade. 
To encourage mergers, where appropriate, the law provides various tax 
incentives.  Decree 1297 does not cover mergers between Greece and foreign 
firms nor the acquisition of a Greek firm by a foreign resident.  The 
procedures governing such practice are complex. 
 
Laws 89/l967, 378/l968, and 814/1978--These laws provide special benefits to 
branches established in Greece of foreign commercial, industrial, and 
shipping companies exclusively for conducting business outside of Greece, 
primarily in the Middle East and North Africa.  Offices operating under this 
legislation enjoy significant privileges in particular with regard to having 
no fiscal or tax liability for the business which they conduct outside 
Greece.  They are not permitted to earn drachma income nor conduct 
commercial activity within the Greek State.  Foreign personnel are granted 
the necessary work and residence permits as well as certain duty-free 
privileges. 
 
A special license must be obtained from the appropriate directorate of the 
Ministry of National Economy for the commercial and industrial companies and 
from the Ministry of Merchant Marine for the shipping companies.  Within 2 
months after the approval of the establishment of the branch office, the 
commercial/industrial companies must provide a bank guarantee for $50,000 in 
favor of the Greek State issued by a recognized Greek or foreign bank 
operating in Greece.  For the shipping companies, the amount of the bank 
guarantee is $5,000.  However, their license must be renewed every 5 years. 
Approximately, 900 companies are currently operating under this legislation, 
of which 300 are commercial/industrial firms and the remaining 600 are 
shipping companies, employing a total of some 10,000 employees of whom 25 
percent are estimated to be foreign nationals. 
 
Law 468/1976--This law governs oil exploration and development in Greece. 
Under the provisions of this law, the Greek Government or the Public 
Petroleum Corporation may negotiate oil exploration and development 
contracts, on a production sharing or lease basis, and award contracts to 
foreign firms either through international tenders or by direct invitation 
to selected firms.  A new draft bill submitted in June 1992 will amend 
previous legislation to allow the government to decide on private 
 
 
participation in oil exploration and development on a case-by-case basis. 
The draft bill also provides for longer concession rights and harmonizes 
existing legislation with EC standards. 
 
Real Property in Greece--Foreigners with real property in Greece can now 
repatriate rental income in foreign exchange.  However, foreigners may not 
freely repatriate proceeds from the sale of real property.  Bank of Greece 
decisions in 1986 and 1988 allow repatriation of the proceeds of the sale of 
real property after 5 years, but only in amounts equal to the foreign 
exchange imported to buy the property.  EC residents are not subject to 
these restrictions. 
 
INDUSTRIAL PROPERTY PROTECTION 
 
Greek laws extend equal protection on patents and trademarks to both foreign 
and Greek nationals.  Greece is a member of the Paris Convention for the 
Protection of International Property, the European Patent Convention, the 
World Industrial Property Organization, and the Berne Copyright Convention. 
As a member of the EC, Greece had to harmonize Greek legislation in 
accordance to EC rules and regulations. 
 
Patents--On January 1, 1988, a new law (1733/87) concerning the transfer of 
technology, inventions, and technological innovation came into force thus 
abolishing all the previous general or particular laws or agreements.  Law 
1733/87 harmonizes Greek laws on patents with the articles of the European 
Patent Convention and provides for the protection of patents for 20 years. 
 
Copyrights--National and conventional treatment of copyrights is accorded 
American nationals and companies under an agreement signed between the 
Governments of Greece and the United States on March 1, 1932.  In addition, 
protection is provided by both domestic legislation and the 1948 Brussels 
text of the Berne Convention on Copyrights of September 9, 1886.  Greece 
became a party to the Geneva Universal Copyright Convention of 1952 on 
October 6, 1962. A new copyright law which will provide increased protection 
and enforcement for intellectual property rights should be enacted in late 
1992. 
 
Under a licensing agreement, a nonresident owner is entitled to use any of 
the above forms of protection.  Licensing agreements enjoy the same 
protection as other approved investments of foreign capital, and prospective 
licensors must follow the same procedures for obtaining approval as other 
prospective investors. 
 
Trademarks--Greek trademark legislation is fully harmonized with that of the 
EC.  Foreign trademarks, whether registered in the country of origin or 
protected as common law trademarks, can be registered in Greece without 
submission of a home registration certificate or other evidence of 
ownership.  Thus, foreign trademarks can be registered in Greece as Greek 
trademarks, quite independently of any prior registration abroad.  Under 
current legislation, trademarks are protected for 10 years and may be 
renewed for an unlimited number of 10-year periods.  There is no equivalent 
of trademarks for services in Greece. 
 
Licensing--Law 1733/87 stipulates a new procedure for the granting of the 
license of exploitation and the granting of patents on an invention or a 
certain know-how.  Under the terms of this law, approvals of licensing 
agreements rests with the Industrial Property Organization (Greek initials 
OBI), under the auspices of the Ministry of Industry, Energy and 
Technology.  The setting of royalty rates rests with the Ministry of 
National Economy, which acts at the recommendation of the Central Advisory 
 
 
Committee of the ministry.  Approvals are communicated to the Bank of 
Greece, which is solely responsible for checking the validity of supporting 
documents governing transfer of foreign exchange abroad, and releasing the 
necessary amount required for the royalty fee. 
 
In examining the merits of a manufacturing license and determining the 
royalty to be paid, the Ministry of National Economy considers certain 
criteria, such as (1) the increase of local value-added of the products to 
be produced through the use of foreign know-how; (2) the contribution of 
foreign know-how to increased productivity and reduced production costs for 
the local licensee; (3) foreign exchange savings or earnings through import 
substitution or exports; (4) the improved competitiveness of the local 
licensee; and (5) the contribution to technological advancement of Greek 
industry as a whole. 
 
The ministry does not in principle authorize royalties exceeding a maximum 
of 2 to 3 percent of total annual gross sales.  However, at times, there 
have been exceptions in which a slightly higher royalty is granted.  The 
Ministry of National Economy may, at its discretion, authorize a higher 
rate, if the prospective licensee can furnish complete justification in 
support of his application. 
 
Royalty payments are limited to 1-year agreements, renewable only for 
another 2-year period.  Royalty payments can be remitted entirely upon 
receipt of an annual certification which attests that the licensor pays 
taxes in a foreign country with which Greece has a bilateral tax treaty. 
 
BUSINESS ORGANIZATIONS 
 
Type of Organization 
 
All traditional types of business organizations exist in Greece along with 
some more clearly defined subtypes.  These include the following: 
    o    Corporation (Anonymos Etairia) 
    o    Limited liability company (Etairaia Periorismenis Efthymis) 
    o    General or common partnership (Omorythmos Etairia) 
    o    Limited partnership (Eterorrythmos Etairia) 
    o    Sole proprietorship or individual enterprise 
           (Atomiki Epicherisis) 
    o    Cooperative (Synetairismos) 
    o    Joint venture, consortium (Koinopraxia) 
 
Corporation (A.E.)--A corporation is a stock company in which the 
stockholder's liability is represented in paid-up shares of stock.  All of 
the shares may be owned by foreigners.  The name of a corporation organized 
under the laws of Greece must be followed by the letters "A.E." and must be 
indicative of its type of business, such as commercial, manufacturing, or 
mining. 
 
The basic corporation law, Law 2190, was enacted in 1920 and has been 
amended and supplemented by Legislative Decree 4237/1962 and Presidential 
Decrees 409/1986 and 498/1927.  The former decree requires a minimum fully 
paid-in-capital stock of 5 million drachmas for all corporations organized 
after the effective date of the law.  In order to organize a corporation, 
the articles of incorporation must be executed before a notary public and 
approved by Prefect Offices of Commerce.  The Prefect Office, located in the 
corporate headquarters area, issues the necessary decree authorizing the 
operation of the corporation.  A summary of the articles and the decree must 
be published in the Official Gazette. 
 
 
 
The board of directors may consist of three to nine members, all of whom may 
be foreign nationals not necessarily residing in Greece.  However, at the 
meeting of the board of directors, a quorum (half of the board members plus 
one but not less than three) is required with the physical presence of a 
sufficient number of directors.  Board meetings must be held in Greece at 
least once a month.  By special permission of the Ministry of Commerce, 
board meetings may also be held abroad.  The manager of a corporation may be 
a foreign national, but he must first obtain a permit to work in Greece from 
the Ministry of Labor and Public Order. 
 
Corporations are required to keep books in Greek.  Annual meetings of 
stockholders must be held to consider the balance sheet of the preceding 
year's operation and, if approved, relieve the board of further 
responsibility for its conduct of business in the preceding year. 
Corporations are required to publish annual balance sheets and profit-loss 
statements in at least two newspapers (one financial/trade and one daily 
political) and in the Official Gazette. 
 
Limited Liability Company (EPE)--Legislation governing the EPE was enacted 
in 1955.  The owners are known as participation certificate holders and 
responsible only to the extent of their invested capital.  No stock is 
unused and participation in the capital is represented by certificates of 
not less than 10,000 drachmas each, issued in the name of each partner. 
Capitalization may not be less than 200,000 drachmas which must be fully 
paid in at the time of association.  At least 50 percent of the capital must 
be paid in cash. 
 
General or Common Partnership--The general or common partnership is a legal 
entity and has a specific procedure for organization which must be 
followed.  To be recognized, a partnership agreement must be drawn up and a 
copy registered with the Court of First Instance of the District.  All 
partners are jointly and severally liable for the financial obligations of 
the company. 
 
Limited Partnership--A limited commercial partnership is formed with at 
least one general partner and other limited partners.  A limited partner is 
liable only up to the amount of his participation in the capital of the 
company.  In a limited partnership, the names of limited partners may never 
be included in the firm name and limited partners may not manage the 
partnership. 
 
Sole Proprietorship or Individual Enterprise--A sole proprietorship or 
individual enterprise is the most commonly used business form in Greece, 
conducted by single entrepreneurs in business for themselves.  Individual 
enterprises may utilize a family name or any other title for a firm name.  . 
 
Joint Venture--Under Greek law joint ventures and consortia (kinopraxies) 
are not recognized as separate legal entities.  The law governing joint 
ventures has been developed through decisions of the courts and directives 
issued by the Ministry of Finance.  In general, each participant in a joint 
venture is liable for his share of the total debts, including taxes.  Tax 
law recognizes the existence and special nature of joint ventures and 
provides specific rules as to how their accounting records should be 
maintained.  For a joint venture to be recognized, certain conditions must 
be met.  These include the existence of a written agreement between the 
parties.  A copy of this agreement must be filed with the tax authorities 
prior to the commencement of operations. 
 
Organization of Foreign Firms 
 
 
 
Foreign enterprises may establish operations in Greece under any of the 
above-mentioned forms of business organization.  In the case of industrial 
projects, the foreign investor is generally required to organize a Greek 
corporation in order to enjoy all the benefits of Law 2687  covering foreign 
investment and of all other inducements provided by pertinent legislation. 
If none of the above forms is desirable, foreign firms may establish branch 
offices. 
 
Foreign Branch Office 
 
Foreign corporations may establish branch offices in Greece subject to the 
written approval of the Ministry of Commerce.  Such approvals are issued on 
the basis of a power of attorney designating a person who has permanent 
residence in Greece to act as the foreign corporation's legal representative 
in the country. 
 
The power of attorney must be authenticated by a Greek consular officer in 
the corporation's home country and must be translated into Greek, preferably 
through the Greek Ministry of Foreign Affairs.  The designated 
representative must be empowered to accept all communications and documents 
addressed to or served upon the corporation and to represent the company in 
all legal relations with third parties. 
 
To establish a branch office of a foreign corporation under the provisions 
of Law 2190/1920, the interested foreign corporation must file an 
application with the appropriate prefecture (Department of Commerce) 
requesting that a permit be granted for the establishment of the branch. 
The application must be accompanied by the following documents translated 
into Greek: 
 
(1)      A certified true copy of the Articles of Incorporation. 
 
(2)      A certificate from the supervising authority of the corporation's 
         registered offices stating that the corporation is currently 
         operating and indicating the amount of its paid-in capital and year 
         of formation. 
 
(3)      A certified true copy of the minutes of the board of directors 
         which establishes the branch, identifies the representation of the 
         corporation in Greece, and authorizes one or more directors to 
         grant a power of attorney to the representative of the corporation 
         in Greece. 
 
(4)      A power of attorney for the representative of the corporation in 
         Greece, including the power to process legal documents. 
 
All these documents should be ratified, for valid use in Greece, by the 
Greek Consul of the U.S. state in which the corporation is registered and be 
translated into Greek by the Ministry of Foreign Affairs in Athens.  The 
branch is legally established in Greece as of the date of publication of the 
approval of the appropriate Prefect in the Official Gazette.  For a foreign 
corporation to set up a Greek branch, the foreign corporation must have 
paid-up capital of at least the minimum capital required under Greek law, 
that is,   5 million drachmas. 
 
The foregoing documents are also required for the establishment of a branch 
office in Greece under the provisions of Law 3190/1955 (pertaining to 
limited liability companies).  Until all formalities are accomplished, 
persons acting on behalf of the company (for example, concluding contracts 
in the name of the company) are jointly and severally liable. 
 
 
 
The foreign limited liability company must have a paid-up capital equal to 
the minimum, capital required under Greek law, that is, 200,000 drachmas. 
 
A branch office has no capital stock of its own, nor does it have a local 
board of directors.  Business is transacted by a manager who may be a 
foreign national.  A branch office is required to keep its own account books 
in Greek and, in general, is subject to the same taxes and all the rules and 
regulations governing the operation of Greek corporations. 
 
TAXATION 
 
Income tax in Greece is basically imposed on two categories of tax payers: 
companies and individuals.  Major tax revisions took place as a result of 
new legislation passed by Parliament on June 18, 1992. 
 
The new tax law introduces significant fiscal reforms as part of the ongoing 
adjustment process.  The main aim is to broaden the tax base, clamp down on 
tax evasion, simplify and make the system more equal and ease the tax burden 
on businesses and individuals, especially those who pay more in the higher 
and middle incomes brackets.  Following is a summary of the bill's major 
provisions. 
 
Taxation of Legal Entities 
 
Corporations (A.E.)--The new corporate tax rate is 35 percent (previous 
rates ranged from 35-46 percent).  The 35 percent rate applies to taxable 
profits before distribution of dividends.  That means that dividends are 
paid free of any tax withholding/obligation.  Under the previous regime, 
corporations were taxed on undistributed profits only.  A withholding tax 
was imposed (a certain amount of dividends was exempted) at the time of 
distribution, but dividends were finally subject to tax in the hands of the 
shareholders.  The new tax law abolishes all tax exemptions on dividends. 
The change in the way distributed and undistributed profits are taxed would 
solve the problem that the Greek tax authorities were going to face when 
implementing the EC directive that prohibits withholding taxes on dividends 
paid to shareholders resident in another member state.  The minimum share 
capital requirement was increased to 10 million drachmas from 5 million 
drachmas. 
 
Limited Liability Companies (EPE) (smaller corporations) and Personal 
Companies (sole proprietorships and partnerships)--The profits of EPE and 
personal companies (partnerships) are subject to a 35 percent tax rate under 
the new law.  Before, partners were taxed after distribution of profits. 
The law provides, however, that up to three administrators of the EPE or 
three of the partners of personal companies are entitled to a business 
remuneration deductible from the company's profits which amounts to 50 
percent of their share in profits.  Such remuneration is taxed in the hands 
of the administrators/partners.  If a personal company has only one partner, 
all profits are taxed in the hands of the partner according to the tax rates 
for the taxation of individuals.  The original draft bill provided for the 
application of a 35 percent tax rate on the profit of personal companies 
with one partner, but following strong reaction by thousands of small 
businesses the government changed that clause.  The minimum share requiremnt 
for limited liability companies was increased to 3 million drachmas from 
200,000 drachmas.  Capital increases should be executed within 2 years for 
exisitng companies. 
 
Tax Withholding - Foreign Entities 
 
 
 
Tax is withheld, in certain cases, on income earned by foreign entities not 
resident in Greece.  However, U.S. companies are exempt from these 
provisions of the tax law since the United States and Greece have a double 
taxation treaty in effect. 
 
Tax is withheld: 
 
o        On securities and interest -- 35 percent; 
 
o        On royalties, patents, rental of equipment, and services -- 
         20 percent; 
 
o        On studies, designs, and supervision and consulting services on 
         technical projects -- 17.5 percent; 
 
o        Films, reproduction of videotapes royalties (copyrights) --10 
         percent; and 
 
o        On construction projects -- public sector projects:  3.5 percent; 
         private sector projects:  4.2 percent; private sector projects 
         without use of own material:  8.75 percent. 
 
Revaluation of Land and Buildings--Revaluation becomes mandatory every 4 
years starting in 1992, for all businesses keeping double entry books.  Book 
value is multiplied by rates set by the tax authorities.  Present rates go 
up to 2.3 times for land acquired up to the end of 1987.  The revaluation 
gain is taxed at a 1 percent rate and after deducting any accumulated losses 
can be capitalized within 2 years. 
 
Taxation of individuals--Personal tax rates are as follows (in 1,000's of 
drachmas): 
 
Income            Tax          Tax in          Total          Total 
Bracket           Rate         Bracket         Income         Tax 
 
First 1,000          0               0         1,000              0 
Next  1,500          5              75         2,500             75 
Next  1,500         15             225         4,000            300 
Next  3,000         30             900         7,000          1,200 
Excess              40 
(current exchange rate:  US$1 = 190 Drachmas) 
 
The top rate in the previous tax scale was 50 percent, and the income 
brackets were much narrower.  The result is lower taxation especially for 
the middle and the higher income brackets.  The pre-1989 system was 
reinstated.  This allows deductions from income as opposed to subtracting 
imputed tax on "deductions plus certain expenses" from the tax on income. 
Consequently, many deductions pertaining to expenses were abolished. 
Deductions still applicable are percentages/ceilings on rent paid, insurance 
premiums, tuition fees, legal fees, interest on mortgages, plus any medical 
expenses. 
 
In the new tax law, imputed income criteria based on imputed living 
expenditures were increased substantially in the case of ownership of 
private cars, pleasure boats, motorcycles, etc. to increase the tax base. 
 
Real Estate and Inheritance Taxes--The real estate tax was abolished.  A 
real estate tax to be imposed by the local authorities is now being 
discussed. 
 
 
 
Taxes on Imports and Other Indirect Taxes 
 
For the calculation of import taxes, the dutiable value is based on the 
transaction value, that is, the price actually paid for the imported goods 
by the buyer to or for the benefit of the seller.   The following taxes are 
applicable to imported goods in addition to the import duty rates levied on 
Non-EC imports. 
 
Value Added Tax (VAT)--The value added tax (VAT) introduced in 1987 by Law 
1642 replaced the former turnover tax and stamp tax.  There are three VAT 
rates: 8 percent applies to basic commodities and services such as food and 
dairy products, hotel accommodations, professional services (except doctors 
and lawyers fees are exempt), transportation and agricultural services, 
(books and printed material are subject to the 8 percent rate, but a special 
provision reduces the VAT rate to 3 percent); 36 percent rate applies to 
luxury products and services, including perfumes, clocks and watches, 
television sets, audio-visual equipment, photographic equipment, tobacco 
products, alcoholic beverages, leather goods, and entertainment and bar 
services in first class establishments; and 18 percent rate applies to all 
other categories not included under the 8 or 36 percent rates.  The VAT is 
levied on the c.i.f. value plus import duty and is applicable to all imports 
as well as domestically produced goods. 
 
University/Bank Charge--A charge of 0.65 percent of the c.i.f. value is 
collected by Greek customs for the University of Thrace and the Bank of 
Greece.  It is levied only on nonagricultural non-EC imports. 
 
Consumption Tax--The Consumption Tax is levied on a large variety of 
imported and locally produced goods, including certain agricultural 
products, washing machines, cameras, tobacco, petroleum products, boats, 
motor cars, amplifiers, fabrics, alcohol, etc.  The tax rates range from 10 
to 150 percent and may be imposed on the product's c.i.f. price or retail 
price. 
 
Property Tax--A new additional property tax on homes and commercial premises 
larger than 50 square meters has been introduced on a sliding scale.  An 
average size home of 80 square meters would be assessed 6,000 drachmas 
($32).  A place bigger than 1,000 square meters will be charged more than 1 
million drachmas ($5,400). 
 
Tax on Immovable Property--A tax on immovable property was imposed in 1982. 
The tax is assessed on the market value of land and buildings as of January 
1 each year.  For natural persons, the tax applies to the value or property 
in excess of 35 million drachmas and is levied at progressive rates ranging 
from 0.5 to 2 percent.  For legal entities, the tax applies to the value of 
property in excess of 40 million drachmas and is levied at the rate of l.5 
percent.  Buildings used by their owners for industrial or commercial 
purposes are exempt, and land used by hotels for their operational needs is 
exempt to the extent of 50 percent. 
 
Real Estate Transfer Tax--A real estate transfer tax is levied on the 
transfer of title to immovable property.  Separate tax rates are provided 
for transfers as a result of a donation or inheritance.  In respect to 
sales, the tax is computed on the market value of the property transferred. 
The rates normally are 9 percent for the first 4 million drachmas and 11 
percent for the excess.  A 2 percent surtax is added on to property in major 
cities. 
 
Penalties for inaccurate filing or failure to file a tax return can be as 
high as 240 percent of the tax payable.  In order to reduce the number of 
 
 
disputes concerning the value of property transferred, tables of property 
values applicable for transfer tax purposes have been introduced for 
property located in the Athens/Piraeus, Thessaloniki, and other urban areas. 
 
Special Tax on Banking Transactions-- A special tax on banking transactions 
is imposed on: 
 
    (l)  Contracts for loans and credits, except letters of credit 
          -- the applicable rate is 3 percent of the amount of any loan 
         irrespective of the duration thereof. 
 
    (2)  Gross revenues of banks arising in Greece and derived from interest 
         commissions, brokerage, discounts, currency or exchange 
         differences, price differences and all other income or benefits 
         even if they are derived from ancillary  activities -- the 
         applicable rate is 8 percent of gross revenues. 
 
Although banks operating in Greece are liable to the authorities for this 
tax, they may pass the charge on to their customers.  Numerous exemptions 
from this tax exist, which include any transactions which are subject to VAT 
and loans, as well as interest thereon, which are concluded in foreign 
currency that is not obligatorily assignable to the Bank of Greece. 
 
Levy on Capital--As of January 1, 1987, a levy of 1 percent is imposed on 
the accumulation of capital by business enterprises, including branches of 
foreign companies.  All laws and regulations pertaining to the imposition of 
the stamp duty are not applicable in such cases. 
 
Transactions subject to the levy include: 
 
    (l)  Establishment, conversion, or merger of an entity and any increase 
         in its capital; 
 
    (2)  Increase in the assets of an enterprise in exchange for rights 
         similar to those of a partner, for example, vote or profit 
         participation; 
 
    (3)  Loan where the lender has the right to a portion of the 
         enterprise's profits; 
 
    (4)  Loans to an entity by a partner or his immediate family as well as 
         loans guaranteed by a partner, provided that these loans have the 
         same effect as increasing the capital of the enterprise; and 
 
    (5)  Provision of fixed or working capital to a Greek branch by the 
         foreign entity to which it belongs, except for branches of entities 
         resident in an EEC member state. 
 
Exemptions from this levy are granted to agricultural cooperatives, shipping 
companies, educational, and philanthropic organizations, and entities 
providing social or communal services provided that half of their capital is 
owned by the state or local authorities.  Increases of capital by 
capitalization of profits, retained earnings, or reserves are not subject to 
the levy. 
 
Stamp Duty--With the introduction of VAT, the Special Tax on Banking 
Transactions, and the Levy on Capital replaced the stamp duty formerly 
imposed on most business transactions and documents.  Nevertheless, the 
stamp duty continues to be payable on a number of transactions and 
documents.  The stamp duty may take the form of a nominal fixed amount for 
 
 
each transaction or document or a proportional duty based on the value of 
the transaction.  The more commonly encountered transactions which continue 
to be subject to a stamp duty include: 
 
     Property rentals                     3.6 percent 
     Salaries                             1.2 percent 
     Private loan agreements              3.6 percent 
     Bills of exchange                    0.6 percent 
 
EMPLOYMENT 
 
Labor Force 
 
Greece, roughly the size of Alabama, has a population of over 10 million. 
Of a total labor force of 4 million in 1991, only 2 million or 50 percent of 
the labor force were salary/wage earners.  This relatively low figure 
reflects the lingering strength of traditional sectors such as agriculture 
and the large number of self-employed professionals and shopkeepers. 
 
The principal sectors of employment are:  primary sector (largely 
agriculture)--28.5 percent; secondary sector--28.1 percent, of which 
industry accounts for 19.9 percent and construction 6.5 percent; and 
tertiary sector--43.7 percent, broken down by transport and 
communications--6.6 percent; banking and insurance--3.9 percent; trade, 
restaurants, and hotels--15.6 percent; and other services, including public 
administration--17.3 percent. 
 
During 1970-83, the labor force increased by 2 percent, and unemployment was 
held to 4 percent or less.  However, the 1980s economic downturn, coupled 
with net immigration, brought increasing unemployment.  Unemployment was 8.6 
percent in 1991.  It should be noted, however, that the underground economy, 
which may account for 35-40 percent of GNP, is not taken into account in 
these compilations. 
 
Greek Labor Unions 
 
The Greek trade union movement is historically characterized by 
fragmentation and overlapping areas of organization.  There are 5,000 
locals, or primary unions, which include craft, industrial, enterprise, and 
general unions.  Most of these affiliate with national federations or 
geographic labor centers.  The federations and labor centers in turn 
affiliate with the General Confederation of Greek Workers (GSEE), which 
organizes all sectors with the exception of the permanent civil service. 
The GSEE claims a membership of 618,498.  The Civil Service Confederation 
(ADEDY) claims a membership of 300,000.  The GSEE is a member of the 
European Trade Union Congress (ETUC) and the International Congress of Free 
Trade Unions (ICFTU). 
 
Minimum Daily Wages 
 
The minimum daily wage on January 1, 1992 for adult (18 years and over) 
unskilled workers regardless of previous experiences was 3,691 drachmas. 
 
Work Hours 
 
The normal workweek is 40 hours.  All workers are entitled to a 4 week 
annual vacation. 
 
Social Security 
 
 
 
Funds for the social security system are provided through contributions from 
wage and salary earners, their employers, and by annual subsidies from the 
government.  Currently, the contribution is assessed at 38.6 percent of 
salary:  14.25 percent paid by the employee and 24.35 percent by the 
employer up to a maximum taxable salary level, currently about 346,000 
drachmas (about $1,836 a month). 
 
The Institute of Social Insurance (IKA), established in 1937, operates under 
the general supervision of the Ministry of Health, Welfare and Social 
Security.  Its services cover industry, commerce, and related occupations in 
the private sector, and other workers not covered by "special funds." 
 
Benefits are provided for accidents, sickness, maternity, old age, 
disability, and death. 
 
In addition to IKA, which directly of indirectly insures about 48 percent of 
the Greek population, there are 330 other social security funds active in 
Greece.  They are peculiar to certain wage earning and professional groups 
(civil servants, military personnel, farmers, clergy, public enterprise 
personnel, etc.). 
 
Termination and Severance Pay 
 
A worker may not be dismissed without severance pay except on serious 
grounds while under a work contract.  If the contract is terminated by the 
employer, the worker is paid full compensation for the unexpired period of 
the labor contract.  Severance arrangements vary depending on whether one is 
designated a "worker" or an "employee" and appropriate notice is given; it 
also is determined by length of service. 
 
Employment of Aliens 
 
To be gainfully employed in Greece, a non-Greek is required to obtain a work 
permit and a residence permit.  For certain specialized professions and 
occupations, a work permit is issued only upon the submission of 
certificates and other qualifying documents.  Resident permits are granted 
for a limited period and are renewable, while work permits are issued for a 
specific kind of work, for a specific employer, and for a specific length of 
time and are renewable.  In general, work permits are issued sparingly and 
mostly for specialized work requiring skills not readily available in Greece. 
 
Under Law 2687, the employment of foreign nationals in executive, technical, 
and administrative positions is provided.  The payment of part of their 
salaries in transferable foreign exchange is also permitted as stated in the 
instrument of approval for the investment. 
 
GUIDANCE FOR BUSINESS TRAVELERS 
 
Entrance Requirements 
 
U.S. citizens may enter Greece with a valid U.S. passport and may stay for 
up to 3 months.  No visas or other formalities are required.  Should 
visitors wish to remain longer, they must submit an application to the 
immigration authorities at least 20 days before expiration of the initial 
3-month stay. 
 
Personal Effects of Travelers 
 
Used personal effects of foreigners residing permanently abroad may be 
imported duty free.  Included in the duty-free allowance are up to 200 
 
 
cigarettes and 50 cigars.  One each of the following  articles also may be 
brought in duty free, provided they are reexported: still and movie cameras, 
with suitable film; binoculars, portable radios; portable record players 
with up to 20 records; and portable typewriters.  Firearms and ammunition 
require special permission by local Greek police authorities.  Flower bulbs, 
plants, and fresh fruit may not be brought into the country by travelers. 
 
Foreign currency in any amount can be imported freely into Greece. 
Travelers staying in Greece less than 1 year can export foreign currency not 
exceeding the sum of $1,000 or equivalent without having it declared upon 
entry.  Travelers may bring in a maximum of 100,000 drachmas in Greek bank 
notes. 
 
Those persons can freely export, upon their departure, foreign currency in 
excess of $1,000 or equivalent per traveler in bank notes provided they have 
declared those funds upon entry.  Declaration of the foreign exchange must 
be made to currency control officials at the point of entry, since it cannot 
be accepted if made at a later date.  Upon declaring foreign exchange in any 
amount, travelers will be given a receipt by Greek currency officials. 
 
Mailing abroad of Greek currency, foreign exchange, or checks is forbidden. 
Travelers' checks and other checks, letters of credit, and unendorsed bank 
drafts issued in the traveler's name need not be declared when entering 
Greece, since they can be exported freely from Greece.  (Travelers are 
required to change their foreign money at regular bank offices.  Further 
information on currency regulations can be obtained from the Directorate for 
the Protection of National Currency, Ministry of Public Order, 1 Katehaki 
Street, GR-101 77 Athens, Greece, Tel.:  693-0701.) 
 
Greek residents traveling in the EC can take up to 1,400 ECU (about $1,800) 
per trip in foreign exchange, as well as to a non-EC country, which includes 
the United States.  The amount of foreign exchange received by a traveler is 
no longer stamped on the passport, but only checked to make sure it does not 
exceed the permitted levels. 
 
Accommodations 
 
With the impressive expansion of Greek hotel and tourist facilities in 
recent years, modern and comfortable accommodations can be found in most 
areas where a foreign traveler is likely to visit.  Growing tourist travel 
makes advance hotel reservations advisable, particularly during the late 
spring and summer.  Prices of accommodations compare favorably with those in 
other Western European countries. 
 
Cost-of-living data abroad are published by the United Nations in the 
Monthly Bulletin of Statistics.  The U.S. Department of Labor monthly 
periodical Labor Developments Abroad contains information on wages and 
living costs.  This publication is available from the Information Office, 
Bureau of Labor Statistics, U.S. Department of Labor, Washington, D.C. 20210. 
 
Business Customs 
 
Etiquette--Greek business people are astute bargainers.  Success in business 
dealings depends on a combination of patience and quick judgment.  Greeks 
are warm and cordial in their personal relationships, and business is 
usually conducted over a cup of coffee, if not in a coffee house or Greek 
taverna.  A wealth of good restaurants and places of entertainment makes it 
easy for a business visitor to reciprocate the courtesies shown. 
 
Commercial Language--Greek is spoken by 96 percent of the people and is used 
 
 
for all business and official purposes.  Language is not a major barrier to 
foreign business visitors, however, as a relatively high percentage of local 
officials and business people are acquainted with English or French. 
 
Business Hours--Athens time is 7 hours ahead of eastern standard time. 
Government office hours are 8:00 a.m.-3:30 p.m. Monday through Friday from 
October to May and 07:30 a.m.-3:00 p.m. Monday through Friday from May 
through September.  Private sector office hours are 8:00 a.m.-5:00 p.m.(with 
one hour for lunch).  Manufacturing establishments operate from 7:00 a.m. to 
3:00 p.m. Monday through Friday.  Banking business hours are 8:30 a.m.-2:00 
p.m. Monday through Friday.  Supermarkets and department stores open (summer 
and winter) from 8:00 a.m. to 8:00 p.m. Monday, Tuesday, Wednesday and 
Thursday; 8:00 a.m.-10:00 p.m. Friday; and 8:00 a.m.-3:00 p.m. on Saturday. 
Most other shops open from October to May 8:30 a.m.-1:30 p.m. and 5:00 
p.m.-8:00 p.m.on Tuesday, Thursday and Friday and 8:00 a.m.-2:30 p.m.on 
Monday, Wednesday and Saturday; and May through September 8:30 a.m.-1:30 
p.m.and 5:30 p.m.-8:30 p.m. on Tuesday, Thursday and Friday and 8:30 
a.m.-2:30 p.m. Monday, Wednesday and Saturday. 
 
Holidays--Greek holidays to take into account when planning a business 
itinerary include the following: 
 
New Year's Day, January 1 
Epiphany, January 6 
Kathara Deftera (49 days prior to Greek Easter Sunday) 
Independence Day, March 25 
Good Friday (movable holiday) 
Holy Saturday (movable holiday) 
  (half day holiday for government, bank and business enterprises) 
Easter Monday (movable holiday) 
May Day, May 1 
Whit Monday (50 days after Greek Easter Sunday) 
Assumption Day, August 15 
Holy Cross Day, September 14 
  (half day holiday, for shops only) 
OXI Day, October 28 
Christmas Eve, December 24 
  (half day holiday, only shops open all day long) 
Christmas Day, December