council direct juli amend direct eec harmon provis laid law regul administr action relat exempt turnov tax excis duti import intern travel eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe import facilit travel tourism commun end relax control person frontier order citizen precis posit effect exist commun mind increas exempt turnov tax excis duti level laid direct eec amend direct eec exempt appli person ag increas quantit limit laid articl direct eec respect coffe tea liabl give rise addit formal frontier tax levi yield tax revenu arrang made rais quantit limit travel member state market wine produc commun promot increas quantiti wine import duti free contribut object tafia saké similar beverag treat beverag alcohol strength exceed vol tax free limit list beverag cover limit extend specif mention limit quantiti alcohol beverag exempt appli fortiori pure alcohol year amount exempt derog author adjust order maintain genuin valu thereof adjust commun exempt give rise decreas exempt nation currenc member state member state question allow preserv amount nation currenc exist prior adjust taxat system present forc denmark greec ireland author applic entireti tax exempt grant travel come member state bear mind econom consequ state author derog direct eec regard unit good import tax free addit kingdom denmark author appli reduc quantit limit wine direct eec author kingdom denmark derog direct eec regard import product travel resid denmark stai countri hour taxat system present appli denmark permit limit applic rule decemb risk econom consequ applic thereof extend decemb adopt direct articl direct eec amend articl paragraph juli ecu replac ecu paragraph ecu replac ecu paragraph ad year time octob latest council act accord procedur provid treati point adjust amount exempt refer paragraph order maintain genuin articl tabl replac ii travel countri commun travel member state tobacco product cigarett cigarillo cigar maximum weight gramm cigar smoke tobacco alcohol alcohol beverag distil beverag spirit alcohol strength exceed vol undenatur ethyl alcohol vol total litr total litr distil beverag spirit aperitif wine alcohol base tafia saké similar beverag alcohol strength exceed vol sparkl wine fortifi wine total litr total litr wine total litr total litr perfum toilet water litr litr coffe coffe extract essenc tea tea extract essenc articl supplement prove turnov tax appli end articl ad lower exempt subparagraph ad articl open member state levi turnov tax excis duti import good travel amount tax levi equal ecu articl ad articl derog articl kingdom denmark hellen republ author exclud exempt good unit exce ecu ireland author exclud exempt good unit exce ecu derog articl ireland author exclud exempt good unit exce ecu period derog refer paragraph appli member state measur enabl remiss tax procedur refer articl place good import denmark greec ireland exclud exempt countri year time octob latest council act accord procedur provid treati point adjust amount exempt refer paragraph order maintain genuin articl derog articl kingdom denmark author appli wine trade member state limit litr respect exempt import good refer appli quantit limit good import travel resid denmark stai countri decemb stai hour januari decemb stai hour januari decemb januari decemb januari decemb januari decemb cigarett smoke tobacco tobacco particl width mm fine cut distil beverag spirit alcohol strength exceed vol nil direct eec repeal septemb articl member state implement measur conform direct octob member state inform commiss provis adopt implement direct articl direct address member state brussel juli council presid santer oj oj oj oj oj oj