Council Directive 92/83/EECDangos y teitl llawn

SECTION IV U.K. INTERMEDIATE PRODUCTS

Scope U.K.

Article 16 U.K.

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 U.K.

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 U.K.

Article 18 U.K.

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.

4. Member States may apply a single reduced rate of duty to intermediate products which are defined in Article 13 (1) and (2) of Regulation (EEC) No 4252/88.

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.