council direct eec octob harmon structur excis duti alcohol alcohol beverag council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe direct eec lai provis gener arrang product subject subject excis duti direct eec lai minimum rate excis duti appli member state alcohol alcohol beverag import proper function intern market determin common definit product concern base definit set combin nomenclatur forc date adopt direct case beer permit altern method calcul duti finish product case beer limit permit member state appli duti graviti band degre plato provid beer charg commun minimum rate case beer produc small independ breweri ethyl alcohol produc small distilleri common solut requir permit member state appli reduc rate duti product permit variat strength member state commenc subject beer duti provid unaccept problem caus intern market case beer wine ferment berag advis permit member state exempt duti home made product produc commerci purpos principl member state appli singl rate hectolitr finish product wine ferment beverag singl rate duti hectolitr finish product sparkl wine sparkl ferment beverag advis permit member state appli reduc rate duti kind wine ferment beverag provid actual alcohol strength product exce vol member state appli higher rate duti wine januari permit continu principl member state appli singl rate duti hectolitr finish product intermedi product advis permit member state appli reduc rate intermedi product duti hand product strength exceed vol hand natur sweet wine principl member state appli rate duti hectolitr pure alcohol ethyl alcohol defin direct permit member state appli reduc rate exempt product region tradit natur case member state permit appli reduc rate reduc rate distort competit intern market member state permit refund excis duti alcohol drink unfit consumpt lai commun level exempt appli good transport member state permit member state option appli exempt ti end territori provid system notif denatur requir member state complet denatur alcohol accept member state member state depriv mean combat evais avoid abus aris field exempt member state permit give effect exempt requir direct refund member state appli higher rate duti sparkl ferment beverag intermedi product permit appli higher rate intermedi product characterist sparkl ferment beverag adopt direct section beer scope articl member state appli excis duti beer accord direct member state fix rate accord direct eec articl purpos direct term beer cover product fall cn code product mixtur beer alcohol drink fall cn code case actual alcohol strength volum exceed vol establish duti articl excis duti levi member state beer fix refer number hectolitr degre plato number hectolitr degre actual alcohol strength volum finish product assess charg duti beer accord requir direct eec member state ignor fraction degre plato degre actual alcohol strength volum addit member state levi duti refer number hectolitr degre plato divid beer categori consist degre plato categori charg rate duti hectolitr beer fall categori rate invari equal exce minimum rate laid articl direct eec hereinaft refer minimum rate articl member state appli reduc rate duti differenti accord annual product breweri concern beer brew independ small breweri limit reduc rate appli undertak produc hl beer year reduc rate fall minimum rate set standard nation rate excis duti purpos reduc rate term independ small breweri breweri legal econom independ breweri premis situat physic breweri oper licenc small breweri cooper combin annual product exce hl breweri treat singl independ small breweri member state ensur reduc rate introduc appli equal beer deliv territori independ small breweri situat member state ensur individu deliveri member state bear duti exact nation equival articl member state appli reduc rate fall minimum rate beer actual alcohol strength volum exceed vol member state confin applic articl product mixtur beer alcohol drink fall cn code articl subject condit lai ensur straigthforward applic exempt member state exempt excis duti beer produc privat individu consum produc member famili guest provid sale involv section ii wine scope articl member state appli excis duti wine accord direct member state fix rate accord direct eec articl purpos direct term wine cover product fall cn code sparkl wine defin paragraph articl actual alcohol strength volum exceed vol exceed vol provid alcohol contain finish product ferment origin actual alcohol strength volum exceed vol exceed vol provid produc enrich alcohol contain finish product ferment origin term sparkl wine cover product fall cn code contain bottl mushroom stopper held place ti fasten excess pressur due carbon dioxid solut bar actual alcohol strength volum exceed vol exceed vol provid alcohol contain finish product ferment origin establish duti articl excis duti levi member state wine fix refer number hectolitr finish product provid paragraph member state levi rate excis duti product chargeabl duti wine similarli levi rate excis duti product chargeabl duti sparkl wine appli rate duti sparkl wine member state appli reduc rate excis duti type wine sparkl wine actual alcohol strength volum exceed vol member state januari appli higher rate duti wine defin articl indent continu appli rate higher rate standard nation rate appli intermedi product articl subject condit lai ensur straigthforward applic articl member state exempt excis duti wine produc privat individu consum produc member famili guest provid sale involv section iii ferment beverag wine beer scope articl member state appali excis duti ferment beverag beer wine ferment beverag accord direct member state fix rate accord direct eec articl purpos direct prejudic provis articl term ferment beverag cover product fall cn code mention articl product fall cn code sparkl ferment beverag defin point articl product cover articl actual alcohol strength volum exceed vol exceed vol actual alcohol strength volum exceed exceed vol provid alcohol contain product ferment origin term sparkl ferment beverag cover product fall cn code product fall cn code mention articl contain bottl mushroom stopper held place ti fasten excess pressur due carbon dioxid solut bar actual alcohol strength volum exceed vol exceed vol actual alcohol strength volum exceed exceed vol provid alcohol contain product ferment origin establish duti articl exercis duti levi member state ferment beverag fix refer number hectolitr finish product provid paragraph member state levi rate excis duti product chargeabl duti ferment beverag similarli levi rate excis duti product chargeabl duti sparkl ferment beverag appli rate excis duti ferment beverag sparkl ferment beverag member state appli reduc rate excis duti type sparkl ferment beverag actual alcohol strength volum exceed vol articl subjet condit lai ensur straightforward applic articl member state exempt excis duti sparkl ferment beverag produc privat individu consum produc member famili guest provid sale involv articl applic direct eec direct eec refer wine deem appli equal ferment beverag defin section section iv intermedi product scope articl member state appli excis duti intermedi product accord direct member state fix rate accord direct eec rate fall rate member state appli product articl present direct articl purpos direct term intermedi product cover product actual alcohol strength volum exceed vol exceed vol fall cn code cover articl notwithstand provis articl member state treat intermedi product ferment beverag fall scope articl actual alcohol strength exceed vol ferment origin sparkl ferment beverag fall scope articl actual alcohol strength exceed vol ferment origin establish duti articl excis duti levi member state intermedi product fix refer number hectolitr finish product provid paragraph member state charg rate duti product chargeabl duti intermedi product member state appli singl reduc rate duti intermedi product actual alcohol strength volum exceed vol subject condit reduc rate set standard nation rate excis duti reduc rate standard nation rate appli product cover articl direct member state appli singl reduc rate duti intermedi product defin articl regul eec reduc rate fall minimum rate set standard nation rate excis duti set minimum rate appli intermedi product intermedi product contain bottl mushroom stopper held place ti fasten excess pressur due carbon dioxid solut bar member state appli rate provid product fall scope articl provid rate higher nation rate intermedi product section ethyl alcohol scope articl member state appli excis duti ethyl alcohol accord direct member state fix rate accord direct eec articl purpos direct term ethyl alcohol cover product actual alcohol strength volum exceed volum fall cn code product form part product fall chapter cn product cn code actual alcohol strength volum exceed vol potabl spirit product solut establish duti articl excis duti ethyl alcohol fix hectolitr pure alcohol calcul refer number hectolitr pure alcohol subject provis articl member state charg rate duti product chargeabl duti ethyl alcohol articl member state appli reduc rate excis duti ethyl alcohol produc small distilleri limit reduc rate fall minimum rate appli undertak produc hectolitr pure alcohol year member state appli reduc rate januari undertak produc hectolitr hectolitr pure alcohol year continu reduc rate set standard nation rate excis duti purpos reduc rate term small distilleri distilleri legal econom independ distilleri oper licenc member state ensur reduc rate introduc appli equal ethyl alcohol deliv territori independ small produc situat member state member state lai provis alcohol produc small produc releas free circul obtain provid produc carri intra commun transact subject tax wareh arrang tax definit flat rate basi member state appli reduc rate duti product fall cn code actual alcohol strength volum exceed vol articl member state appli reduc rate fall minimum rate set standard nation rate duti ethyl alcohol product french republ respect rum defin articl regul eec produc sugar cane harvest place manufactur set articl regul content volatil substanc ethyl methyl alcohol equal exceed gram hectolitr pure alcohol actual alcohol strength volum equal exceed vol hellen republ respect anise flavour spirit drink defin regul eec colourless sugar content gram litr alcohol strength final product compos alcohol flavour distil tradit discontinu copper still capac litr section vi miscellan articl member state requir product cover direct manufactur tax warehous constitu alcohol product held suspens relev excis duti provid duti constitu paid advanc total tax payabl constitu alcohol product tax payabl product result mixtur kingdom spain manufactur intermedi product prepar wine produc region moril montilla tarragona priorato terra alta alcohol ad alcohol strength increas vol articl member state refund excis duti alcohol drink withdrawn market condit ag render unfit human consumpt articl refer direct cn code version combin nomenclatur forc direct adopt section vii exempt articl member state exempt product cover direct harmon excis duti condit lai purpos ensur correct straightforward applic exempt prevent evas avoid abus distribut form alcohol complet denatur accord requir member state requir duli notifi accept accord paragraph articl exempt condit applic provis direct eec commerci movement complet denatur alcohol denatur accord requir member state manufactur product human consumpt product vinegar fall cn code product medicin defin direct eec product flavour prepar foodstuff alcohol beverag alcohol strength exceed vol directli constitu semi finish product product foodstuff fill provid case alcohol content exce litr pure alcohol kg product chocol litr pure alcohol kg product product member state exempt product cover direct harmon excis duti condit lai purpos ensur correct straightforward applic exempt prevent evas avoid abus sampl analysi product test scientif purpos scientif research medic purpos hospit pharmaci manufactur process provid final product alcohol manufactur compon product subject excis duti direct januari month intend subsequ chang nation law member state commun commiss relev inform denatur intend emploi purpos paragraph commiss transmit commun member state month receipt month member state inform commiss member state request matter rais council council deem author denatur process notifi object rais time limit decis accord procedur laid articl direct eec member state find product exempt paragraph rise evas avoid abus refus grant exempt withdraw relief grant member state advis commiss forthwith commiss transmit commun member state month receipt final decis accord procedur laid articl direct eec member state oblig give retroact effet decis member state free give effect exempt mention mean refund excis duti paid articl unit kingdom continu appli exempt appli januari product concentr malt beverag wort prior ferment specif graviti origin graviti plato aromat bitter actual alcohol strength vol weight gentian spice aromat ingredi weight sugar deliv contain hold litr product section viii final provis articl member state bring forc law regul administr provis compli direct decemb 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 govern direct articl direct address member state luxembourg octob council presid cope oj oj oj oj page offici journal