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What is needed to obtain the right to trade
By mid-December the department consumer market The district or city administration is already determining street locations for New Year's Christmas tree markets. If you intend to trade on the central streets of the city (a more crowded, and therefore more profitable place), it is better to submit an application in advance, then the authorities will take your request into account when determining trading locations. The application indicates a request to allow the sale of New Year trees at a specific address.
Typically, a trade permit (coupon) is issued in a short time, even on the day the application is submitted. The issuance of these documents is carried out in accordance with the procedure approved by the authorities local government. Along with the permit, do not forget to take the standard agreement form with the forestry enterprise. In the administration you can also find a list of nurseries (forestry enterprises) that grow and harvest Christmas trees.
Forest documents
At the forestry enterprise, you pay the cost of the trees and take a receipt to present to the forestry department, which is usually a division of the forestry enterprise. The cost of a Christmas tree includes the costs of: searching for marketable trees, the work of a lumberjack, delivering the trees to the forestry office, taxes and expenses for maintaining the forest area where felling took place.
Along with the trees, you need to pick up the receipt from the forestry department that you used to pay for the trees.
Please note: the forester on back side The receipt must make a note about how many and what kind of trees were given to you.
You can save money on lumberjack work by cutting down trees yourself. A logging permit is available to everyone. However, forest management is possible only with a logging license. This is stated in Art. 42 of the Forest Code of the Russian Federation.
Usually the forestry department has a felling ticket, and on its basis it issues an order for a small release of standing timber or a forest ticket.
The ticket specifies the location of the forest fund site, the quantitative and qualitative characteristics of the issued forest resources(fir trees, firs, pines, spruce branches), their cost, timing of work.
Responsibility for illegal logging
You can’t just come into the forest and cut down the trees you like. For deforestation without permission, administrative and criminal liability is imposed (Article 110 of the Forest Code of the Russian Federation). The temptation to cut down unnecessary trees (for example, write out 50 trees on an invoice, but cut down 70) should be avoided in advance. You simply cannot take out the excess.
The fact is that to transport spruce, pine, spruce branches, a warrant is required, as well as a receipt for payment for the spruce with a round seal from the forestry department.
All documents must indicate the date of issue, number and size of trees. And if the quantity specified in the order does not coincide with the real one, you will violate forest legislation.
Responsibility for illegal logging is provided for in Art. 8.25 Code of Administrative Offenses of the Russian Federation (administrative) and Art. 260 of the Criminal Code of the Russian Federation.
Illegal logging is any method of separating a tree from its roots without a permit (logging ticket) or in violation of its conditions.
The exact amount of the fine depends on the damage caused forest fund. Illegally felled trees are confiscated.
Organization of a retail space
The requirements for organizing trade in the Christmas tree business are very strict. Each retail location must be equipped with information plate with the designation of the trading organization.
At the end of the sale, sanitary cleaning is carried out. A Christmas tree dealer must have a price list, a measuring ruler, packaging material, guest book and fire extinguisher. Representatives of Rosprirodnadzor, Gospozhnadzor, Rosleskhoz, police (including environmental police), and forestry workers regularly carry out raids on sales points.
Therefore, sellers must have invoices (warrants) from the forestry department and permission to trade.
Receiving money from the public
Outbound trade is retail trade for cash outside the location of a stationary store.
Should street vendors always make payments to customers through cash register systems? Let us turn to paragraph 3 of Art. 2 of Law No. 54-FZ. It allows not to use a cash register when trading at markets, fairs and other areas designated for trade, as well as during small retail trade from trays.
This does not apply to shops, pavilions, vans and other retail places that provide display and safety of goods. The latter are required to use cash registers. Apparently surrounded by a fence Christmas tree market It should still be classified as a retail space that ensures the display and safety of goods. Therefore, CCT will have to be used.
clause 2 art. 14.5 Code of Administrative Offenses of the Russian Federation Non-application in cases established by federal laws cash register equipment, the use of cash register equipment that does not comply established requirements or is used in violation of the law Russian Federation the procedure and conditions for its registration and application, as well as refusal to issue it at the request of the buyer (client) in the case provided for federal law, document ( sales receipt, receipt or other document confirming acceptance Money for the corresponding product (work, service), -
entails a warning or imposition administrative fine for citizens in the amount of one thousand five hundred to two thousand rubles; on officials- from three thousand to four thousand rubles; on legal entities- from thirty thousand to forty thousand rubles.
We have already looked at various options for making money before the New Year, and in this article we will talk about how to make money selling Christmas trees. Launching such a business has its own specifics that need to be taken into account before you start trading.
Where to sell?
To pick up right place For a business selling Christmas trees, you first need to study your competitors. Particularly profitable places for sales will be markets in residential areas of the city or simply pass-through places.
If you plan to rent a place in the market, then you will only need to pay the rent. But with street trading, you will need to obtain a trading permit from the city administration.
What about competition? There is no need to be afraid of it, there are many customers for this product and each of the entrepreneurs will find its buyer. Sometimes entire shopping rows are built from Christmas tree sellers, but all of them successfully sell their goods and make a good profit.
Assortment and suppliers
There are two types of Christmas trees: artificial and real “live” trees. There is demand for both types of goods. To purchase artificial Christmas trees, you will need to go to the wholesale market. For presentable appearance, they will need to be leveled or even steamed, as they are usually packed very tightly.
To trade “live” Christmas trees, you will need to purchase them from special nurseries, and demand everything from the supplier Required documents on them. Otherwise, you face a fine and confiscation of the goods. Be attentive to this issue.
The third type of festive New Year's trees are pine trees, which are also often purchased because they have beautiful shape and longer needles.
Additional assortment may be new Year decoration, garlands and various New Year paraphernalia.
To deliver goods to the trading location, you will need freight transport.
How much money do you need to start?
Sale of Christmas trees at New Year, as a business, it does not require huge capital investments, and is quite affordable for a novice entrepreneur.
We indicate approximate costs to start this business.
- Rent of a retail space – $100 – $150
- Taxes - $150
- Salesperson salary - $200
- Initial purchase of goods – $2500 – $3500
- Transportation costs - $50
How much can you earn from this?
Business on Christmas trees- This is a profitable niche because you don’t need to spend money on advertising, premises and other expenses. To calculate how much you can earn by selling Christmas trees for the New Year, we indicate the average markup on the product, which is 50% - 70%.
If you sell individual branches of fir trees or pine trees, then the markup on the cost of this product reaches 100%.
Based on these numbers, you can estimate how much sales you need to generate in order to become profitable.
Conclusions. Business selling Christmas trees is an excellent seasonal income for beginning entrepreneurs.
Is there anything to add to this material? We will listen carefully to you in the comments.
* The calculations use average data for Russia
50,000 - 70,000 ₽
Starting investment (100-200 trees)
100,000 - 120,000 ₽
50,000 ₽
Net profit
80-100%
One of the most popular ways to make money during the New Year is by selling Christmas trees. However, if you think that it is enough to buy Christmas trees in bulk and bring them by car to the point of sale, then you are mistaken.
On the eve of the New Year, many people are concerned about how to make money on this holiday rush. The logic is this: since people are emptying store shelves on New Year’s Eve, it’s enough to just put out the goods and enjoy 100% sales. Many entrepreneurs think so and often decide to sell Christmas trees. After all, organizing this type of sale is quite simple: you can do without obtaining permits and even without renting retail space, because Christmas trees are sold on the street.
In fact, business seems simple until you rush into it recklessly. It is not enough to simply purchase Christmas trees in bulk and bring them by car to the point of sale. Business has its own subtleties and nuances. You need to figure out what types of trees to sell, who will target audience and how to calculate the purchase volume. After all, in the case of large inventory balances, they will not be able to be sold later - does anyone need a Christmas tree after the holidays?
Therefore, if you decide to make money by selling Christmas trees, do not rush to purchase goods. Assess your capabilities, market conditions, plan your income and expenses, estimate how profitable this business will be. To guide you in the deceptive business of selling Christmas trees, we have prepared step by step guide. The path from idea to profit is much longer than the road from the nursery to the retail outlet. Let's understand the nuances.
1. Registration
You cannot sell Christmas trees without permits. We start with business registration. We carry out the standard procedure for registering individual entrepreneurs, choosing 47.7 as the OKVED code - Trade in retail other goods in specialized stores.
What documents are needed?
The seller of Christmas trees must have the following documents:
TTN (consignment note);
quarantine certificate;
herbal passport with a holographic sticker.
In addition, you must obtain a trading permit. Depending on the location of your outlet, the authority that issues the permit also changes. For example, if you are going to trade at a municipal market, then permission should be obtained from the market administration. And if you are planning a retail outlet in an arbitrary location, you will need permission from the city administration.
2. Choosing a place to sell Christmas trees
You need to decide on the place of trade in parallel with how you register an individual entrepreneur. Because it will take some time to obtain permission. And for seasonal business, time is money.
Most often, trade in New Year trees occurs as part of the Christmas tree bazaar. It starts working in mid-December and is located on sites in public places: at intersections, near bus stops. Typically, such places are assigned to only one tenant - and occupying such a “fishing place” will not be easy. Another option is to rent space from an existing store, shopping pavilion, or in the parking lot of a shopping center. In fact, you will need retail space for a maximum of 3 weeks.
An important nuance: choose as much as possible profitable terms rent. Because large cash expenses can greatly reduce your income. It is quite difficult to name the cost of rent; it depends on many factors: the city, specific location, retail space, etc. The difference in amounts can be huge.
Keep in mind that demand at Christmas tree markets is limited and not every visitor will purchase Christmas trees from you. Why?
Firstly, there are quite a lot of bazaars. People are ready to visit several Christmas tree markets to buy at the lowest price. Secondly, you can buy a Christmas tree in large hypermarket chains. Thirdly, Christmas trees can be ordered for delivery - and this is much more convenient than looking for a Christmas tree at the market. Fourthly, everything more people prefer an artificial Christmas tree. Fifthly, not everyone puts up a Christmas tree for the New Year.
Ready ideas for your business
What do we get as a result? Out of a thousand people, few are interested in Christmas trees, and of those who are interested, only 50% make a purchase. The maximum demand is observed on the last Sunday before the New Year, and by December 31 it decreases to almost zero. On New Year's Eve, you can only sell Christmas trees for pennies.
There are certain requirements for the street trade of Christmas trees, set out by the orders of the trade department of the city administration. Typically these are the following requirements:
The seller must have all the documents available. This is a trade permit, an agreement with a supplier, an acceptance certificate.
There should be a sign “Christmas Bazaar”, a sign with the name of your individual entrepreneur and a contact phone number.
It is necessary to indicate prices - exact or marked “from”.
You can set up a retail space. For example, decorate with street garland or New Year's figures. This will attract the attention of passersby.
The seller should have a saw, a tape measure, a fire extinguisher (if firefighters come to check), packaging material (the rope needed for tying trees will do).
It is not necessary to fence the trading place, but it is better to clarify this point with the administration.
3. Purchase of goods
If you decide to sell Christmas trees, then you definitely need to find a reliable partner from whom you will purchase goods. The search for potential suppliers should begin in advance in order to choose the most profitable option. Felling in the forestry enterprise is permitted from December 1st.
The most common types of Christmas tree suppliers:
Forestry. Most often, Christmas trees are purchased from forestries. They are found in almost every region. Remember a simple rule: the further you are from the city, the lower the prices and the better the quality of the goods. Minimum size batches in the forestry - 100 trees. Payment terms may be different: 100% prepayment or splitting the amount into 2 parts: one is paid when signing the contract, the other when the goods are shipped.
Farms. Here you can purchase small quantities of goods.
Wholesalers. You can purchase goods from intermediaries. This scheme increases the purchase price of Christmas trees, but frees the entrepreneur from all the worries associated with finding a supplier and transporting the goods. Keep in mind that your markup on the product will be small.
The normal markup for one Christmas tree is 80-100%. This means that having purchased goods for 60 thousand rubles, you can count on revenue of 120 thousand rubles if you sell all the goods.
The minimum order starts from 100 pieces, and their cost depends on the country in which they are purchased. Russian pines cost 100-150 rubles apiece. Spruces are more expensive. Trees grown abroad cost significantly more. Most often, spruce is purchased from Denmark, Canada, and Estonia. But the prices for such trees are more expensive, and not everyone can buy them.
Sometimes entrepreneurs are mistaken in believing that selling a more expensive product will allow them to earn more. But this rule does not always work. So be sure to consider the solvency of customers before purchasing expensive goods.
4. Storing Christmas trees
Decide on storage issues in advance. The product is quite large and requires a large area for storage. When choosing a trading location, you need to pay attention to whether there is space for organizing a warehouse. You can position yourself near the market and negotiate with the local security. Or store Christmas trees in a shopping center parking lot, a guarded parking lot. If this is not possible, then you need to organize a protected area yourself.
This problem is much easier to solve if you sell Christmas trees from a car. The goods will be stored inside the truck. But then consider the cost of renting a car.
5. Subtleties of the Christmas tree trade
Selling Christmas trees is a short seasonal business. Therefore, you must use as many opportunities as possible to sell the product. The most common problem in this matter is large product residues, which after New Year's holidays can't sell anymore.
What can you come up with to increase sales:
Provide a Christmas tree delivery service. For many this will be a convenient option. And if you also offer to immediately purchase a cross stand for the Christmas tree, deliver the tree to your home and put it up, then you will be able to attract a large number of buyers. These services need to be advertised. Place an ad on websites and in social networks, offer services when purchasing at the Christmas tree market. Announcements in elevators and flyers in mailboxes may work.
Make money on fir and spruce branches. Typically, the lower branches of trees are cut off during installation. These branches can be sold separately. Fir branches are bought for baths and decorations. Fir branches can be sold to flower shops that make New Year's wreaths. If you wish, you can find buyers and make extra money on Christmas trees.
Sell related products. Christmas tree decorations, garlands, decorative elements (for example, skirts under the Christmas tree). Garlands can be purchased at wholesale stores or Chinese websites. Interesting New Year's decor items can be found there or purchased from needlewomen. The sale of such goods increases the average bill several times.
Pselling Christmas trees from a car. You don’t have to be tied to one place, but move around to reach as many audiences as possible. But keep in mind that if you have received permission for street trading in a specific place, then moving from place to place will be considered a violation. And you may be fined. Therefore, decide in advance which trading format is best for your conditions.
Be prepared for the fact that you will not have time to sell all the goods. Then you will have to decide what to do with the unsold Christmas trees?
sell the trees to a wood processing plant and earn money;
give to churches for Christmas;
give it to the zoo. Green pine needles are fed to animals and birds, and dry pine needles are used as bedding for them;
make bath brooms out of them and sell them.
So, entrepreneurial savvy will help you make money on Christmas trees even after the season.
6. Advertising Christmas trees
When selling New Year trees, there is no need for an advertising campaign, since before the New Year the demand for this product is quite high. It is important to choose the right place, which in itself is already an engine of trade. Be sure to hang advertising sign. Decorate it with illumination to attract additional attention.
If you plan to deliver Christmas trees to your home, you will have to connect additional advertising tools. We have already talked about them above.
7. Pricing nuances
Christmas trees are also a unique product because their price fluctuates depending on the date. Christmas trees begin to be sold on December 15th. At this time, wholesalers become more active, so prices are affordable. From December 20 to 25 it is more active retail and prices may vary significantly. This is the period of peak prices, but retail sales may not go as well as we would like. The main sales take place after December 25, at which time prices begin to fall, down to cost. By December 31, demand dries up, and Christmas trees are no longer sold even for pennies.
8. Money issue: income and expenses
It is quite possible to start a Christmas tree business with minimal capital. With 50-70 thousand rubles at your disposal, you can purchase 100-200 trees, issue all the permitting documentation and invest in minimal advertising.
Meter-high pine trees are the most hot commodity– sold at a price of 300-400 rubles per piece. With a 100% markup, the revenue will be approximately 100,000 rubles. The net profit will remain 30-50 thousand rubles. If you sell additional products (garlands, Christmas tree decorations, etc.), you can double your profit.
In custody
The Christmas tree business is both simple and complex. The simplicity lies in the minimum capital and the process itself: you buy goods, you trade. Even a novice entrepreneur can cope with this. With a little effort, you can make a decent profit in 3 weeks.
The difficulty is that it is as easy to go broke in this business as it is to make money. Here it is important to understand where to buy goods, how to choose a type of tree, how to take a favorable place, how to increase profits from the sale of Christmas trees... There is a risk that you will not have time to sell all the products on time - and then you will have to figure out where to put the Christmas trees. In addition, business is quite fast and unpredictable. You will not have time to “build up” - you will have to immediately get into work. Therefore, be sure to weigh all the pros and cons before rushing to buy Christmas trees. Business is much more complex and deeper than it might seem. So plan everything in advance - both in terms of money and time. By December 15, when the Christmas tree markets begin, you should have everything ready.
The Christmas tree business is a business in which the most enterprising achieve success.
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The New Year is coming soon and many are already planning holiday expenses in advance and thinking about New Year's table, decorations and, of course, the Christmas tree. Very soon, the bazaars and retail outlets near the bazaars will be filled with many Christmas tree sellers, and although the sales period does not last long - a maximum of a week and a half, during this time you can earn good money if you organize the trade and supply of Christmas trees correctly.
For those who want to invest in quick earnings, selling Christmas trees will be a good choice for investment and a way to earn good money for short term.
Live spruce trees are a very specific product, first of all, because the life of a live spruce tree is very short, it quickly loses its presentation and crumbles. But a person who knows how to properly organize trade can earn up to three thousand dollars in profit from the Christmas tree business during the holiday period.
Organizational nuances
First of all, it is necessary to take into account that in order to trade in Christmas trees, you must obtain the appropriate permit, which is issued in the consumer service departments at markets, in district executive committees or in the local city administration. The location and number of Christmas tree markets are also controlled by the city administration. Therefore, you will have to make some efforts to obtain permission to trade in a good place. Because the level of sales will largely depend on the location of the outlet. As a rule, people buy New Year trees close to home so that they do not have to carry the tree across the whole city. Therefore, it makes sense to obtain permission to organize a Christmas tree market somewhere in a residential area.
After permission to trade spruce trees is obtained, it will be necessary to enter into an agreement with some forestry department. You must have all these documents with you in full, since Christmas tree markets are subject to constant and strict inspections. The stalls with Christmas trees themselves are also subject to constant inspections. On point of sale must be mandatory cash machine, fire extinguisher, meter and price list. It is allowed to sell Christmas trees not only in a fenced area, but also directly from your car.
It should also be noted that the preparation of all necessary permits and documents must begin in advance; some experienced Christmas tree sellers advise doing this as early as September, in order to already have the entire set of documents on hand when the New Year holidays begin.
Purchase of goods in forestry
Finding a suitable forestry is not at all a difficult matter. Nowadays it is enough to have the Internet and be able to use it. search engines. On the Internet there are many offers from forestries for wholesale purchases of Christmas trees. If the sale of Christmas trees is not planned in large volumes, then another supplier option is farming. They also grow spruce and pine trees, but, unlike forestry, they agree to small supplies.
Forestry companies usually offer lots of Christmas trees up to one hundred pieces or more and require up to 50% advance payment. The cutting down of Christmas trees begins after December 15th. The purchase price of Christmas trees within a meter high is about 200 rubles, above a meter up to two - approximately 400 rubles.
When transporting Christmas trees from forestry, you must remember that vehicles with such cargo are tracked on the highways in order to fine them for poaching; in this case, the goods are completely confiscated. In order not to encounter such a problem, you need to take care of the presence of a consignment note, which should indicate the vehicle numbers and the number of Christmas trees in the back.
Trade in related products
In addition to Christmas trees, the forestry department can provide you with beautiful branches with cones for free, which sell well. This product is especially in demand among that category of the population that does not want to purchase a whole Christmas tree. In parallel with the fir trees, crosses-stands for fir trees are usually sold at points. They come in both metal and homemade wood. You can even make a dozen or two crosses yourself and sell them along with the Christmas trees. However, the demand for them is not very high, so there is no need to make a lot of them - a dozen crosses for a hundred trees will be quite enough.
The trade in Christmas trees begins after mid-December and ends on December 31, towards the end of the working day.
Separately, we need to pay attention to the question of what to do with unsold goods? After all, these unsold Christmas trees can often be seen in trash heaps near the market. However, you can try to sell the remaining unsold goods. For example, you can grind Christmas trees into dust and sell them as fertilizer to summer residents. Another option for selling unsold Christmas trees is to sell them to those who make funeral wreaths from live pine needles.
Thus, for those who want to invest in quick earnings, get high income, sale of Christmas trees a very good investment option. The main thing in selling this specific product is competent organization of trade. If you take into account all the nuances of this business, then in a short period of time selling Christmas trees you can make a profit several times greater than the invested funds.
The New Year holidays are already behind us, now you can breathe easy and think about what kind of business to start in the new year. Of course, it is impossible to make money on Christmas trees now. But time flies quickly, and very soon you will be wondering what kind of business you can open before the new year. And it won't hurt here detailed instructions for selling Christmas trees with all the nuances.
We are in a hurry to disappoint you: making money selling Christmas trees is not as easy as it seems. Every year there are a lot of people who want to get quick money, but not everyone manages to grab a good jackpot. Let's consider various options for developing such a business.
Christmas trees in squares
Shops and hypermarkets are the first to delight the eye with New Year's attributes. Then comes the turn of city sites and various organizations. It is there that, starting on December 15 or a little earlier, large Christmas trees with a height of at least 6 meters appear.
Let’s say right away that the seller of such Christmas trees will earn more than traders at Christmas tree markets or in online stores.
The fact is that such trees celebrate the most a big difference in the purchase and selling price. To purchase New Year's trees, government organizations announce a tender. The winners are either those who offered the minimum cost or those who offered the largest kickback. If you have experience participating in tenders, you can try your hand.
How much can you earn from such Christmas trees? For a purchase of 10-20 thousand rubles, the final price can reach 100,000 rubles. Having sold a dozen or two Christmas trees, we can consider that the Christmas tree business has been a success. Who is the potential buyer? Organizations, sports complexes, schools, kindergartens, etc. You can work until December 25 inclusive, but you need to start sending your proposals as early as possible. Tenders will start in September.
Christmas market
The first thing that comes to mind when asked “How to make money on New Year trees” is, of course, Christmas tree markets. Starting from December 20, sellers of live Christmas trees will appear in specially designated areas. Trading continues until December 31, but the hottest sales occur around the 25th.
Despite the apparent simplicity of such a business, entering this niche will not be easy. Such places are reserved for neighboring neighbors - Azerbaijanis, Armenians, etc. Trying to knock them out a good place not only useless, but also life-threatening. You can still find a site for yourself, but you should start doing this six months before the New Year holidays. 
The best option is to rent space from stores shopping centers. To do this, you need to negotiate with the owner and obtain permission from government organization to which this territory is attached.
But there are some nuances here too. If the landlord is too greedy, he may set the rate too high for those miserable 10 days during which you will be trading. There are cases when in 15 days they had to shell out 200,000 rubles.
Business registration
If you decide to open a Christmas tree market, you must officially register your activity. To do this, it is enough to open an individual entrepreneur and also obtain permission to sell Christmas trees on the street.
Then you will need to negotiate with forestry for the supply of Christmas trees. All documents should be kept at the place of sale in case an inspection comes.
In addition, you will need a goods and delivery note as proof that you bought and did not steal these trees.
Pitfalls of Christmas tree markets
Why can’t you make a lot of money selling Christmas trees at retail? There are several reasons:
- On the eve of the New Year holidays, a lot of bazaars open, and a person will choose where it is cheapest.
- Christmas trees are sold not only at Christmas tree markets, but also in large chain stores.
- Many customers prefer to order online and have it delivered to their home.
- Most people even buy an artificial Christmas tree every few years.
- Some even abandon the New Year tree altogether when going on a visit or abroad.
As you can see, you shouldn’t immediately believe in the fairy tales “I opened a Christmas tree market and make a lot of money.” It is important to take into account many “buts”, weigh everything, and if you are to enter this market, then be prepared from all sides.
Is it possible to make money on artificial Christmas trees?
Another New Year's business, and by the way, often much more profitable and much easier to implement. The point is simple. We offer small step-by-step instructions:
- Register as an individual entrepreneur
- Obtain permission to sell artificial Christmas trees
- Create your own website for selling Christmas trees
- Find a supplier
- Fill it with goods with photos and descriptions
- Promote on the Internet: search engine promotion, contextual advertising, social groups.
- Start selling with home delivery.
To run a business on artificial Christmas trees you will need:
- Warehouse space
- Driver with car
- Gasoline costs
- Operator for taking orders.
Non-standard options for selling Christmas trees
There are quite unusual ideas, which are not so common, but are of interest to many.
For example, champagne Christmas trees. The idea is to create decorations for champagne bottles and then sell them. You can decorate different ways, offering various design options. One buyer often purchases several bottles at once in order to immediately close the issue of New Year's souvenirs for friends, colleagues and relatives.
We invite you to watch a video of a master class on creating a champagne Christmas tree:
K no less interesting ideas include: a Christmas tree made from toys, sweets, beer cans and much more.
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