council direct ec decemb amend direct eec gener arrang product subject excis duti hold movement monitor product council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament econom social committe consult commiss propos deliv opinion time limit set council pursuant articl treati disregard fact committe deliv opinion direct eec lai gener arrang hold movement monitor product subject excis duti articl direct derog permit denmark appli excis duti alcohol drink tobacco product exceed quantiti brought territori privat individu import act access refer articl direct eec sweden finland appli excis duti extens list alcohol drink tobacco product condit derog provid accord europ frontier excis rate vari wide total remov excis limit caus unaccept divers trade revenu distort competit member state concern tradition appli high excis duti product concern import sourc revenu health social reason derog grant decemb subject review mechan similar laid articl direct eec decemb minimum rate excis duti appli commun lower expect derog accord abolit date greater problem envisag provid time adjust denmark finland sweden extend date laid articl direct eec provis articl repres derog fundament principl intern market citizen transport good purchas commun incur liabil duti charg limit effect case denmark finland provid hand gradual liber quantit restrict appli prior complet remov decemb hand reduc hour hour qualifi period requir minimum stai territori member state concern resid benefit allow member state concern decid precis detail liber process light relev factor process subject monitor june case sweden author continu present restrict june subject review mechan similar laid articl direct eec articl council regul eec decemb elimin control formal applic cabin hold baggag person take intra commun flight baggag person make intra commun sea cross state enforc prejudic check link prohibit restrict laid member state provid compat treati establish european commun context verif enforc quantit restrict refer articl direct eec consid control compat commun legisl adopt direct articl articl direct eec replac articl prejudic articl decemb denmark finland author appli specif arrang laid subparagraph alcohol drink tobacco product brought territori privat individu januari denmark finland author continu appli restrict quantiti good brought territori excis duti payment appli decemb restrict progress remov member state good import person resid territori denmark finland author restrict grant admiss payment duti person absent territori period hour june commiss report european parliament council oper paragraph prejudic articl januari june subject review mechan similar laid articl direct eec sweden author continu appli restrict appli decemb quantiti alcohol drink tobacco product brought swedish territori excis duti payment privat individu denmark finland sweden collect excis duti carri check respect product cover articl articl member state bring forc law regul administr provis compli direct januari forthwith inform commiss thereof member state adopt measur refer direct accompani refer occas offici public method make refer laid member state member state commun commiss text main provis nation law adopt field cover direct articl direct enter forc januari articl direct address member state brussel decemb council presid barrett opinion deliv decemb publish offici journal oj direct amend direct ec oj oj direct amend direct ec oj oj