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Document 01992L0083-20220101

    Consolidated text: Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages

    Access initial legal act
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    Legal status of the document In force

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    ELI: http://data.europa.eu/eli/dir/1992/83/2022-01-01

    01992L0083 — EN — 01.01.2022 — 003.001

    This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

    ►B

    COUNCIL DIRECTIVE 92/83/EEC

    of 19 October 1992

    on the harmonization of the structures of excise duties on alcohol and alcoholic beverages

    (OJ L 316 31.10.1992, p. 21)

    Amended by:

     

     

    Official Journal

      No

    page

    date

    ►M1

    COUNCIL DIRECTIVE (EU) 2020/1151 of 29 July 2020

      L 256

    1

    5.8.2020


    Amended by:

     A1

    ACT  concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded

      L 236

    33

    23.9.2003

    ►A2

    TREATY   CONCERNING THE ACCESSION OF THE REPUBLIC OF BULGARIA AND ROMANIA TO THE EUROPEAN UNION

      L 157

    203

    21.6.2005



    ▼B

    COUNCIL DIRECTIVE 92/83/EEC

    of 19 October 1992

    on the harmonization of the structures of excise duties on alcohol and alcoholic beverages



    SECTION I

    BEER

    Scope

    Article 1

    1.  
    Member States shall apply an excise duty to beer in accordance with this Directive.
    2.  
    Member States shall fix their rates in accordance with Directive 92/84/EEC.

    Article 2

    For the purposes of this Directive, the term ‘beer’ covers any product falling within CN code 2203 or any product containing a mixture of beer with non-alcoholic drinks falling within CN code 2206, in either case with an actual alcoholic strength by volume exceeding 0,5 % vol.

    Establishment of the duty

    Article 3

    1.  

    The excise duty levied by Member States on beer shall be fixed by reference either:

    — 
    to the number of hectolitre/degrees Plato,
    or
    — 
    to the number of hectolitre/degrees of actual alcoholic strength by volume

    of finished product.

    ▼M1

    All the ingredients of the beer, including those added after the completion of fermentation, shall be taken into account for the purposes of measuring the degree Plato.

    By way of derogation from the second subparagraph, Member States that, on 29 July 2020, do not take ingredients of the beer that have been added after fermentation into account for the purposes of measuring the degree Plato, may continue to do so until 31 December 2030.

    ▼B

    2.  
    In assessing the charge to duty on beer in accordance with the requirements of Directive 92/84/EEC, Member States may ignore fractions of a degree Plato or degree of actual alcoholic strength by volume.

    In addition, Member States which levy the duty by reference to the number of hectolitre/degrees Plato may divide beer into categories consisting of no more than four degrees Plato per category and charge the same rate of duty per hectolitre on all beers falling within each category. Such rates shall invariably equal or exceed the minimum rate laid down in Article 6 of Directive 92/84/EEC, hereinafter referred to as the minimum rate.

    Article 4

    1.  

    Member States may apply reduced rates of duty, which may be differentiated in accordance with the annual production of the breweries concerned, to beer brewed by independent small breweries within the following limits:

    — 
    the reduced rates shall not be applied to undertakings producing more than 200 000  hl of beer per year,
    — 
    the reduced rates, which may fall below the minimum rate, shall not be set more than 50 % below the standard national rate of excise duty.
    2.  
    For the purposes of the reduced rates the term ‘independent small brewery’ shall mean a brewery which is legally and economically independent of any other brewery, which uses premises situated physically apart from those of any other brewery and does not operate under licence. However, where two or more small breweries cooperate, and their combined annual production does not exceed 200 000  hl, those breweries may be treated as a single independent small brewery.
    3.  
    Member States shall ensure that any reduced rates they may introduce apply equally to beer delivered into their territory from independent small breweries situated in other Member States. In particular they shall ensure that no individual delivery from another Member States ever bears more duty than its exact national equivalent.

    Article 5

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    1.  
    Member States may apply reduced rates, which may fall below the minimum rate, for beer with an actual alcoholic strength by volume not exceeding 3,5 % vol.

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    2.  
    Member States may confine the application of this Article to products containing a mixture of beer with non-alcoholic drinks falling within CN code 2206.

    Article 6

    Subject to such conditions as they shall lay down to ensure the straigthforward application of the exemption, Member States may exempt from excise duty beer produced by a private individual and consumed by the producer, members of his family or his guests, provided that no sale is involved.

    SECTION II

    WINE

    Scope

    Article 7

    1.  
    Member States shall apply an excise duty to wine in accordance with this Directive.
    2.  
    Member States shall fix their rates in accordance with Directive 92/84/EEC.

    Article 8

    For the purposes of this Directive:

    1. 

    The term ‘still wine’ covers all products falling within CN codes 2204 and 2205, except sparkling wine as defined in paragraph 2 of this Article:

    — 
    having an actual alcoholic strength by volume exceeding 1,2 % vol. but not exceeding 15 % vol., provided that the alcohol contained in the finished product is entirely of fermented origin,
    — 
    having an actual alcoholic strength by volume exceeding 15 % vol. and not exceeding 18 % vol. provided they have been produced without any enrichment and that the alcohol contained in the finished product is entirely of fermented origin;

    ▼M1

    2. 

    The term ‘sparkling wine’ covers all products falling within CN codes 2204 10 , 2204 21 06 , 2204 21 07 , 2204 21 08 , 2204 21 09 , 2204 29 10 and 2205 which:

    ▼B

    — 
    are contained in bottles with ‘mushroom stoppers’ held in place by ties or fastenings, or they have an excess pressure due to carbon dioxide in solution of three bar or more,
    — 
    have an actual alcoholic strength by volume exceeding 1,2 % vol. but not exceeding 15 % vol., provided that the alcohol contained in the finished product is entirely of fermented origin.

    Establishment of the duty

    Article 9

    1.  
    The excise duty levied by Member States on wine shall be fixed by reference to the number of hectolitres of finished product.
    2.  
    Except as provided in paragraphs 3 and 4, Member States shall levy the same rate of excise duty on all products chargeable with the duty on still wine. Similarly, they shall levy the same rate of excise duty on products chargeable with the duty on sparkling wine. they may apply the same rate of duty to both still and sparkling wine.
    3.  
    Member States may apply reduced rates of excise duty to any type of still wine and sparkling wine of an actual alcoholic strength by volume not exceeding 8,5 % vol.
    4.  
    Member States which on 1 January 1992 applied a higher rate of duty to still wines as defined in Article (8) (1), second indent, may continue to apply this rate. This higher rate must not be more than the standard national rate applied to intermediate products.

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    Article 9a

    1.  

    Member States may apply reduced rates of duty to wine produced by independent small wine producers within the following limits:

    — 
    the reduced rates shall not be applied to undertakings producing on average more than 1 000 hl or, in the case of the Republic of Malta, on average more than 20 000 hl of wine per year,
    — 
    the reduced rates shall not be set more than 50 % below the standard national rate of excise duty.
    2.  
    For the purposes of the reduced rates the term ‘independent small wine producer’ shall mean a wine producer which is legally and economically independent of any other wine producer, which uses premises situated physically apart from those of any other wine producer and does not operate under licence. However, where two or more small wine producers cooperate, and their combined annual production does not exceed 1 000 hl or 20 000 hl, as appropriate, those wine producers may be treated as a single independent small wine producer.
    3.  
    Member States shall ensure that any reduced rates they may introduce apply equally to wine delivered into their territory from independent small wine producers situated in other Member States. In particular they shall ensure that no individual delivery from another Member State ever bears more duty than their exact national equivalent.

    ▼B

    Article 10

    Subject to such conditions as they shall lay down to ensure the straigthforward application of this Article, Member States may exempt from excise duty wine produced by a private individual and consumed by the producer, members of his family or his guests, provided no sale is involved.

    SECTION III

    FERMENTED BEVERAGES OTHER THAN WINE AND BEER

    Scope

    Article 11

    1.  
    Member States shall appaly an excise duty to fermented beverages other than beer and wine (other fermented beverages) in accordance with this Directive.
    2.  
    Member States shall fix their rates in accordance with Directive 92/84/EEC.

    Article 12

    For the purposes of this Directive and without prejudice to the provisions of Article 17:

    1. 

    The term ‘other still fermented beverages’ covers all products falling within CN codes 2204 and 2205 but not mentioned in Article 8 above, and products falling within CN code 2206, except other sparkling fermented beverages as defined in point 2 of this Article and any product covered by Article 2:

    — 
    having an actual alcoholic strength by volume exceeding 1,2 % vol. but not exceeding 10 % vol.,
    — 
    having an actual alcoholic strength by volume exceeding 10 % but not exceeding 15 % vol., provided that the alcohol contained in the product is entirely of fermented origin.

    ▼M1

    2. 

    The term ‘other sparkling fermented beverages’ covers all products falling within CN codes 2206 00 31 and 2206 00 39 as well as products falling within CN codes 2204 10 , 2204 21 06 , 2204 21 07 , 2204 21 08 , 2204 21 09 , 2204 29 10 and 2205 not mentioned in Article 8 which:

    ▼B

    — 
    are contained in bottles with ‘mushroom stoppers’ held in place by ties or fastenings, or they have an excess pressure due to carbon dioxide in solution of three bar or more,
    — 
    have an actual alcoholic strength by volume exceeding 1,2 % vol., but not exceeding 13 % vol.,
    — 
    have an actual alcoholic strength by volume exceeding 13 %, but not exceeding 15 % vol., provided that the alcohol contained in the product is entirely of fermented origin.

    Establishment of the duty

    Article 13

    1.  
    The exercise duty levied by Member States on other fermented beverages shall be fixed by reference to the number of hectolitres of finished product.

    ▼M1

    2.  
    Except as provided in paragraph 3 of this Article and in Article 13a, Member States shall levy the same rate of excise duty on all products chargeable with the duty on other still fermented beverages. Similarly, they shall levy the same rate of excise duty on all products chargeable with the duty on other sparkling fermented beverages. They may apply the same rate of excise duty to both other still fermented beverages and other sparkling fermented beverages.

    ▼B

    3.  
    Member States may apply reduced rates of excise duty to any type of other still and sparkling fermented beverages of an actual alcoholic strength by volume not exceeding 8,5 % vol.

    ▼M1

    Article 13a

    1.  

    Member States may apply reduced rates of duty, which may be differentiated in accordance with the annual production of the producers concerned, to other fermented beverages made by independent small producers within the following limits:

    — 
    the reduced rates shall not be applied to undertakings producing more than a total of 15 000 hl of such beverages per year,
    — 
    the reduced rates shall not be set more than 50 % below the standard national rate of excise duty for other fermented beverages.
    2.  
    For the purposes of this Article, the other fermented beverages must be obtained from the fermentation of fruits, berries, vegetables, a solution of honey in water or from the fermentation of the fresh juice or concentrated juice obtained from the above. Member States shall not permit the addition of any other alcohol or alcoholic beverage for the purpose of production of other fermented beverages. For the purposes of this Article, the addition of alcohol used to dilute or dissolve flavourings in the dose strictly necessary to the extent that the alcoholic strength does not increase by more than 1,2 % vol. shall not be considered as the addition of alcohol for the purpose of production of other fermented beverages. The addition of such flavourings shall not significantly alter the character of the original product.
    3.  
    Member States may limit the application of this Article to certain types of other fermented beverages.
    4.  
    For the purposes of this Article, the term ‘independent small producer’ shall mean a producer of other fermented beverages which is legally and economically independent of any other producer of other fermented beverages, which uses premises situated physically apart from those of any other producers and which does not operate under licence. However, where two or more small producers cooperate, and their combined annual production does not exceed 15 000 hl, those producers may be treated as a single independent small producer.
    5.  
    Member States shall ensure that any reduced rates they introduce apply equally to other fermented beverages delivered into their territory from independent small producers situated in other Member States. In particular they shall ensure that no individual delivery from another Member State ever bears more duty than its exact national equivalent.

    ▼B

    Article 14

    Subjet to such conditions as they shall lay down to ensure the straightforward application of this Article, Member States may exempt from excise duty other still and sparkling fermented beverages produced by a private individual and consumed by the producer, members of his family or his guests, provided no sale is involved.

    ▼M1

    Article 15

    For the application of Directive 92/84/EEC and Council Directive 2008/118/EC ( 1 ), references to ‘wine’ shall be deemed to apply equally to other fermented beverages as defined in this section.

    ▼B

    SECTION IV

    INTERMEDIATE PRODUCTS

    Scope

    Article 16

    1.  
    Member States shall apply an excise duty to intermediate products in accordance with this Directive.
    2.  
    Member States shall fix their rates in accordance with Directive 92/84/EEC. Such rates shall never fall below the rates which Member States apply to the products of Articles 8 (1) and 12 (1) of the present Directive.

    Article 17

    1.  
    For the purposes of this Directive the term ‘intermediate products’ covers all products of an actual alcoholic strength by volume exceeding 1,2 % vol, but not exceeding 22 % vol and falling within CN codes 2204, 2205 and 2206 but not covered by Articles 2, 8 and 12.
    2.  
    Notwithstanding the provisions of Article 12, Member States may treat as an intermediate product any still fermented beverage falling within the scope of Article 12 (1) which has an actual alcoholic strength exceeding 5,5 % vol. and which is not entirely of fermented origin, and any sparkling fermented beverage falling within the scope of Article 12 (2) which has an actual alcoholic strength exceeding 8,5 vol. and which is not entirely of fermented origin.

    Establishment of the duty

    Article 18

    1.  
    The excise duty levied by Member States on intermediate products shall be fixed by reference to the number of hectolitres of finished product.
    2.  
    Except as provided in paragraphs 3, 4 and 5, Member States shall charge the same rate of duty on all products chargeable with the duty on intermediate products.
    3.  

    A Member State may apply a single reduced rate of duty to intermediate products with an actual alcoholic strength by volume not exceeding 15 % vol. subject to the following conditions:

    — 
    the reduced rate shall not be set more than 40 % below the standard national rate of excise duty,
    — 
    the reduced rate may not be less than the standard national rate applied to products covered by Articles 8 (1) and 12 (1) of this Directive.

    ▼M1

    4.  
    Member States may apply a single reduced rate of duty to intermediate products which are defined in Annex VII, Part II, to Regulation (EU) No 1308/2013 of the European Parliament and of the Council ( 2 ).

    ▼B

    The reduced rate

    — 
    may fall below the minimum rate but shall not be set more than 50 % below the standard national rate of excise duty,
    or
    — 
    shall not be set below the minimum rate applied to intermediate products.
    5.  
    For intermediate products which are contained in bottles with ‘mushroom stoppers’ held in place by ties or fastenings, or have an excess pressure due to carbon dioxide in solution of three bars or more, Member States may apply the same rate as provided for products falling within the scope of Article 12 (2), provided that this rate is higher than the national rate for intermediate products.

    ▼M1

    Article 18a

    1.  

    Member States may apply reduced rates of duty, which may be differentiated in accordance with the annual production of the producers concerned, to intermediate products made by independent small producers within the following limits:

    — 
    the reduced rates shall not be applied to undertakings producing more than a total of 250 hl of such beverages per year,
    — 
    the reduced rates, which may fall below the minimum rate, shall not be set more than 50 % below the standard national rate of intermediate products.
    2.  
    Member States may limit the application of this Article to certain types of intermediate products.
    3.  
    For the purposes of this Article, the term ‘independent small producer’ shall mean a producer of intermediate products which is legally and economically independent of any other producer of intermediate products, which uses premises situated physically apart from those of any other producers and which does not operate under licence. However, where two or more small producers cooperate, and their combined annual production does not exceed 250 hl, those producers may be treated as a single independent small producer.
    4.  
    Member States shall ensure that any reduced rates they introduce apply equally to other intermediate products delivered into their territory from independent small producers situated in other Member States. In particular they shall ensure that no individual delivery from another Member State ever bears more duty than its exact national equivalent.

    ▼B

    SECTION V

    ETHYL ALCOHOL

    Scope

    Article 19

    1.  
    Member States shall apply an excise duty to ethyl alcohol in accordance with this Directive.
    2.  
    Member States shall fix their rates in accordance with Directive 92/84/EEC.

    Article 20

    For the purposes of this Directive the term ‘ethyl alcohol’ covers:

    — 
    all products with an actual alcoholic strength by volume exceeding 1,2 % volume which fall within CN codes 2207 and 2208, even when those products form part of a product which falls within another chapter of the CN,
    — 
    products of CN codes 2204, 2205 and 2206 which have an actual alcoholic strength by volume exceeding 22 % vol.,
    — 
    potable spirits containing products, whether in solution or not.

    Establishment of the duty

    Article 21

    The excise duty on ethyl alcohol shall be fixed per hectolitre of pure alcohol at 20°C, and shall be calculated by reference to the number of hectolitres of pure alcohol. Subject to the provisions of Article 22, Member States shall charge the same rate of duty on all products chargeable with the duty on ethyl alcohol.

    Article 22

    1.  

    Member States may apply reduced rates of excise duty to ethyl alcohol produced by small distilleries within the following limits:

    — 
    the reduced rates, which may fall below the minimum rate, shall not be applied to undertakings producing more than 10 hectolitres of pure alcohol per year. However, Member States which applied reduced rates on 1 January 1992 to undertakings producing between 10 hectolitres and 20 hectolitres of pure alcohol per year may continue to do so,
    — 
    the reduced rates shall not be set more than 50 % below the standard national rate of excise duty.
    2.  
    For the purposes of the reduced rates, the term ‘small distillery’ shall mean a distillery which is legally and economically independent of any other distillery and which does not operate under licence.
    3.  
    Member States shall ensure that any reduced rate they may introduce applies equally to ethyl alcohol delivered into their territory from independent small producers situated in other Member States.
    4.  
    Member States may lay down provisions whereby the alcohol produced by small producers shall be released for free circulation as soon as it is obtained (provided the producers have not themselves carried out any intra-Community transactions) without being subjected to the tax warehousing arrangements, and be taxed definitively on a flat-rate basis.
    5.  
    Member States may apply reduced rates of duty to products falling within CN code 2208 which have an actual alcohol strength by volume not exceeding 10 % vol.

    ▼M1

    6.  
    The Republic of Bulgaria may apply a reduced rate of excise duty, of not less than 50 % of the standard national rate of excise duty on ethyl alcohol, to ethyl alcohol produced by fruit growers’ distilleries producing, on an annual basis, more than 10 hectolitres of ethyl alcohol from fruit supplied to them by fruit growers’ households. The application of the reduced rate shall be limited to 30 litres of fruit spirits per producing fruit growers’ household per year, destined exclusively for their personal consumption. Once this option is exercised, the Republic of Bulgaria shall not apply paragraph 8 of this Article anymore.

    ▼M1

    6a.  
    The Czech Republic and the Republic of Poland may apply a reduced rate of excise duty, of not less than 50 % of the standard national rate of excise duty on ethyl alcohol, to ethyl alcohol produced by fruit growers’ distilleries producing, on an annual basis, more than 10 hectolitres of ethyl alcohol from fruit supplied to them by fruit growers’ households. The application of the reduced rate shall be limited to 30 litres of fruit spirits per producing fruit growers’ household per year, destined exclusively for their personal consumption.

    ▼A2

    7.  
    Hungary, Romania and Slovakia may apply a reduced rate of excise duty, of not less than 50 % of the standard national rate of excise duty on ethyl alcohol, to ethyl alcohol produced by fruit growers' distilleries producing, on an annual basis, more than 10 hectolitres of ethyl alcohol from fruit supplied to them by fruit growers' households. The application of the reduced rate shall be limited to 50 litres of fruit spirits per producing fruit growers' household per year, destined exclusively for their personal consumption. The Commission will review this arrangement in 2015 and report to the Council on possible modifications.

    ▼M1

    8.  

    Subject to such conditions as they shall lay down to ensure the straightforward application of this paragraph, Member States may exempt from excise duty, or apply reduced rates of excise to ethyl alcohol that is consumed by a private individual, the members of his family or his guests, provided that no sale is involved, and which is:

    (a) 

    produced by that private individual from fruits owned, grown and supplied by that private individual from a plot of land to which that private individual holds a title, using simple, small distilling device registered with the competent authority of the Member State concerned;

    and/or

    (b) 

    produced for that private individual in distilleries authorised by the competent authority of the Member State concerned, from fruits owned, grown and supplied by that private individual from a plot of land to which that private individual holds a title.

    Member States shall limit the application of the exemption or of the reduced rates to not more than 50 litres of fruit spirits per producing fruit grower’s household per year.

    Member States that apply such exemption or reduced rates of excise shall:

    (a) 

    lay down conditions for the purpose of preventing any evasion, avoidance or abuse;

    (b) 

    have adequate requirements and procedures in place to ensure the control of production and consumption, to prevent cross-border effects and sale; and

    (c) 

    lay down the rules on penalties applicable to infringements of national provisions adopted pursuant to this Article and take all measures necessary to ensure that they are implemented. The penalties provided for shall be effective, proportionate and dissuasive.

    Member States shall not apply these provisions in addition to the provisions of paragraph 6, 6a or 7.

    ▼M1

    Article 23

    1.  
    The French Republic may apply a reduced rate, which may fall below the minimum rate but not be set more than 50 % below the standard national rate of duty on ethyl alcohol, to rum as defined in point 1 of Annex II to Regulation (EC) No 110/2008 of the European Parliament and of the Council ( 3 ) and produced from sugar cane harvested in the place of manufacture as set out in point (13) of Annex I to that Regulation, having a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol, and an actual alcoholic strength by volume equal to or exceeding 40 % vol.
    2.  

    The Hellenic Republic may apply a reduced rate, which may fall below the minimum rate:

    (a) 

    but not be set more than 50 % below the standard national rate of duty on ethyl alcohol, in respect of distilled anis drinks as defined in point 29 of Annex II to Regulation (EC) No 110/2008, which are colourless and have a sugar content of 50 grams or less per litre and the final product is composed at least in the percentage provided for in the said provision, of alcohol flavoured by distillation in traditional discontinuous copper stills with a capacity of up to 1 000 litres and those grape marc spirit drinks as defined in point 6 of Annex II to Regulation (EC) No 110/2008, which are distilled in traditional discontinuous stills;

    (b) 

    but not be set more than 85 % below the standard national rate of duty on ethyl alcohol, in respect of ethyl alcohol from fruits supplied from the household of the producer, which are distilled in simple copper traditional distilling devices with a capacity of up to 130 litres or in earthen traditional distilling devices with a capacity of up to 40 litres, in both cases operating up to a maximum of eight days per year and producing a maximum of five hectolitres of pure alcohol per year.

    ▼M1

    Article 23a

    1.  
    Subject to such conditions as they shall lay down to ensure the straightforward application of Articles 4, 9a, 13a, 18a and Article 22(1), (2) and (3) of this Directive, Member States shall, upon request, provide an annual certificate to independent small producers established in their territory confirming their total annual production referred to in those Articles, as applicable, and confirming the compliance of the independent small producer with the criteria set out in Articles 4(2), 9a(2), 13a(4), 18a(3) and 22(2) of this Directive, as applicable. The administrative document for the movement of goods under Chapter IV or V of Directive 2008/118/EC shall refer to this certificate mentioned in this paragraph.
    2.  
    Notwithstanding paragraph 1 of this Article, Member States may, under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of this Article and of preventing any evasion, avoidance or abuse allow independent small producers referred to in Articles 4(1), 9a(1), 13a(1), 18a(1) and 22(1) established in their territory to self-certify their compliance with the criteria set out in Articles 4(2), 9a(2), 13a(4), 18a(3) and 22(2), as applicable, and the total annual production referred to in those Articles.
    3.  
    Member States shall, under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of this Article and of preventing any evasion, avoidance or abuse, recognise the certificate for producers referred to in Articles 4(1), 9a(1), 13a(1), 18a(1) and 22(1) issued by another Member State, except in duly justified circumstances.
    4.  

    The Commission shall adopt implementing acts laying down:

    (a) 

    the form of the certificate referred to in paragraph 1;

    (b) 

    the form of the reference to that certificate in the administrative document for the movement of goods under Chapter IV or V of Directive 2008/118/EC; and

    (c) 

    the requirements for the completion of the administrative document for the movement of goods under Chapter IV or V of Directive 2008/118/EC in the case of self-certification.

    Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 28a(2).

    ▼B

    SECTION VI

    MISCELLANEOUS

    Article 24

    1.  
    Member States need not require that products covered by this Directive shall be manufactured in a tax warehouse from constituent alcoholic products which are held in suspension of the relevant excise duties, provided that the duty on the constituents has already been paid in advance and that the total tax payable on the constituent alcoholic products is not less than the tax payable on the product which results from their mixture.
    2.  
    The Kingdom of Spain need not consider as the manufacture of intermediate products the preparation of wines produced in the regions of Moriles-Montilla, Tarragona, Priorato and Terra Alta, to which alcohol has been added in such a way that their alcoholic strength does not increase by more than 1 % vol.

    Article 25

    Member States may refund the excise duty on alcoholic drinks withdrawn from the market because their condition or age renders them unfit for human consumption.

    ▼M1

    Article 26

    References in this Directive to CN codes shall be to the codes of the combined nomenclature of Commission Implementing Regulation (EU) 2018/1602 ( 4 ), amending Annex I of Council Regulation (EEC) No 2658/87 ( 5 ).

    ▼B

    SECTION VII

    EXEMPTIONS

    Article 27

    1.  

    Member States shall exempt the products covered by this Directive from the harmonized excise duty under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse:

    ▼M1

    (a) 

    when distributed in the form of alcohol which has been completely denatured in accordance with the requirements of the Member State where it has been released for consumption, where such requirements having been duly notified in writing and authorised in accordance with paragraphs 3 and 4 of this Article.

    Member States shall apply Chapter V of Directive 2008/118/EC;

    (b) 

    when used as part of the manufacturing process of any product not for human consumption, provided the alcohol has been denatured in accordance with the requirements of any Member State for the given use.

    That exemption shall apply when such denatured alcohol:

    — 
    has been incorporated into the product not for human consumption,

    or

    — 
    is used for maintenance and cleaning of the manufacturing equipment used for this particular manufacturing process.

    Member States shall apply Chapter IV of Directive 2008/118/EC to movements of denatured alcohol that has not yet been incorporated into a product that is not for human consumption;

    ▼B

    (c) 

    when used for the production of vinegar falling within CN code 2209;

    ▼M1

    (d) 

    when used for the production of medicines referred to in Directives 2001/82/EC ( 6 ) and 2001/83/EC ( 7 ) of the European Parliament and of the Council;

    ▼B

    (e) 

    when used for the production of flavours for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1,2 % vol.;

    (f) 

    when used directly or as a constituent of semi-finished products for the production of foodstuffs, filled or otherwise, provided that in each case the alcoholic content does not exceed 8,5 litres of pure alcohol per 100 kg of the product for chocolates, and 5 litres of pure alcohol per 100 kg of the product for other products.

    2.  

    Member States may exempt the products covered by this Directive from the harmonized excise duty under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse, when used:

    (a) 

    as samples for analysis, for necessary production tests, or for scientific purposes;

    (b) 

    for scientific research;

    (c) 

    for medical purposes in hospitals and pharmacies;

    (d) 

    in a manufacturing process provided that the final product does not contain alcohol;

    (e) 

    in the manufacture of a component product which is not subject to excise duty under this Directive;

    ▼M1

    (f) 

    in the manufacture of food supplements defined by Directive 2002/46/EC of the European Parliament and of the Council ( 8 ) containing ethyl alcohol, if the unit packet of the food supplement released for consumption does not exceed 0,15 litres and food supplements are placed on the market pursuant to Article 10 of that Directive.

    ▼M1

    3.  
    A Member State wishing to introduce a change to the requirements for the complete denaturing of alcohol referred to in point (a) of paragraph 1 shall notify such new requirements to the Commission in writing, together with all the relevant information about the denaturants which it intends to employ.

    If the Commission considers that it does not have all the necessary information, it shall contact the Member State concerned within one month of receipt and shall specify what information is required. Once the Commission has all the information it considers necessary, it shall transmit the notification to the other Member States within one month.

    4.  
    The Commission shall adopt implementing acts authorising or rejecting the requirements notified in accordance with paragraph 3 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 28a(2).
    5.  
    If a Member State finds that a product which has been exempted pursuant to point (a) or (b) of paragraph 1 of this Article gives rise to evasion, avoidance or abuse, it may refuse to grant exemption or withdraw the relief already granted. The Member State shall notify such refusal or withdrawal forthwith to the Commission in writing, together with all the relevant information about the evasion, avoidance or abuse. If the Commission considers that it does not have all the necessary information, it shall contact the Member State concerned within one month of receipt of such information and shall specify what further information is required. Once the Commission has all the information it considers necessary, it shall transmit the notification to the other Member States within one month. A final decision shall then be taken in accordance with the examination procedure referred to in Article 28a(2) no later than four months after the transmission of the notification to the other Member States. Member States shall not be obliged to give retroactive effect to such a decision.

    ▼B

    6.  
    Member States shall be free to give effect to the exemptions mentioned above by means of a refund of excise duty paid.

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    ▼B

    SECTION VIII

    FINAL PROVISIONS

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    Article 28a

    1.  
    The Commission shall be assisted by the “Committee on Excise Duty”. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.
    2.  
    Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.

    Article 28b

    Every five years the Commission shall submit a report on the implementation of this Directive to the European Parliament and to the Council. The first report shall be submitted by 31 December 2024.

    In particular, the report shall:

    (a) 

    assess the application and impact of national provisions adopted and applied pursuant to Articles 5 and 9a, Article 22(8), Article 23a and point (f) of Article 27(2);

    (b) 

    take account of relevant evidence on presence of impact of the provisions adopted and applied pursuant to those Articles, such as negative cross-border effects, increase of fraud, impact on the smooth functioning of internal market and on public health; and

    (c) 

    where Member States apply national provisions adopted pursuant to Article 22(8), assess the adequacy of:

    — 
    the conditions laid down by these Member States for the purpose of preventing any evasion, avoidance or abuse, and
    — 
    the requirements and procedures put in place by these Member States to ensure the control of production and consumption and prevention of cross-border effects.

    Member States shall, upon request, submit to the Commission information required to establish the report.

    Member States that apply national provisions adopted pursuant to Article 22(8) shall, not later than three months after first year of application of such provisions, submit to the Commission all information necessary to carry out the assessment referred to in point (c) of the second paragraph of this Article.

    The report shall be accompanied by a legislative proposal, if appropriate.

    ▼B

    Article 29

    1.  
    Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive not later than 31 December 1992. They shall forthwith inform the Commission thereof.

    When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by the Member States.

    2.  
    Member States shall communicate to the Commission the texts of the main provisions of national law which they adopt in the field governed by this Directive.

    Article 30

    This Directive is addressed to the Member States.


    ( 1 ) Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).

    ( 2 ) Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671).

    ( 3 ) Regulation (EC) No 110/2008 of the European Parliament and of the Council of 15 January 2008 on the definition, description, presentation, labelling and the protection of geographical indications of spirit drinks and repealing Council Regulation (EEC) No 1576/89 (OJ L 39, 13.2.2008, p. 16).

    ( 4 ) Commission Implementing Regulation (EU) 2018/1602 of 11 October 2018 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 273, 31.10.2018, p. 1).

    ( 5 ) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).

    ( 6 ) Directive 2001/82/EC of the European Parliament and of the Council of 6 November 2001 on the Community code relating to veterinary medicinal products (OJ L 311, 28.11.2001, p. 1).

    ( 7 ) Directive 2001/83/EC of the European Parliament and of the Council of 6 November 2001 on the Community code relating to medicinal products for human use (OJ L 311, 28.11.2001, p. 67).

    ( 8 ) Directive 2002/46/EC of the European Parliament and of the Council of 10 June 2002 on the approximation of the laws of the Member States relating to food supplements (OJ L 183, 12.7.2002, p. 51).

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