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Document 01992L0083-20220101
Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages
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
Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages
In force
01992L0083 — EN — 01.01.2022 — 003.001
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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:
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Official Journal |
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No |
page |
date |
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L 256 |
1 |
5.8.2020 |
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Amended by:
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L 236 |
33 |
23.9.2003 |
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TREATY CONCERNING THE ACCESSION OF THE REPUBLIC OF BULGARIA AND ROMANIA TO THE EUROPEAN UNION |
L 157 |
203 |
21.6.2005 |
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
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
The excise duty levied by Member States on beer shall be fixed by reference either:
of finished product.
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.
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
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:
Article 5
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
Article 8
For the purposes of this Directive:
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:
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:
Establishment of the duty
Article 9
Article 9a
Member States may apply reduced rates of duty to wine produced by independent small wine producers within the following limits:
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
Article 12
For the purposes of this Directive and without prejudice to the provisions of Article 17:
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:
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:
Establishment of the duty
Article 13
Article 13a
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:
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.
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.
SECTION IV
INTERMEDIATE PRODUCTS
Scope
Article 16
Article 17
Establishment of the duty
Article 18
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
Article 18a
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:
SECTION V
ETHYL ALCOHOL
Scope
Article 19
Article 20
For the purposes of this Directive the term ‘ethyl alcohol’ covers:
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
Member States may apply reduced rates of excise duty to ethyl alcohol produced by small distilleries within the following limits:
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:
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
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:
lay down conditions for the purpose of preventing any evasion, avoidance or abuse;
have adequate requirements and procedures in place to ensure the control of production and consumption, to prevent cross-border effects and sale; and
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.
Article 23
The Hellenic 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, 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;
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.
Article 23a
The Commission shall adopt implementing acts laying down:
the form of the certificate referred to in paragraph 1;
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
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).
SECTION VI
MISCELLANEOUS
Article 24
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.
SECTION VII
EXEMPTIONS
Article 27
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:
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;
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:
or
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;
when used for the production of vinegar falling within CN code 2209;
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.;
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.
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:
as samples for analysis, for necessary production tests, or for scientific purposes;
for scientific research;
for medical purposes in hospitals and pharmacies;
in a manufacturing process provided that the final product does not contain alcohol;
in the manufacture of a component product which is not subject to excise duty under this Directive;
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.
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.
▼M1 —————
SECTION VIII
FINAL PROVISIONS
Article 28a
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:
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);
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
where Member States apply national provisions adopted pursuant to Article 22(8), assess the adequacy of:
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.
Article 29
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.
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).