SECTION VETHYL ALCOHOL

Scope

Article 19

1.

Member States shall apply an excise duty to ethyl alcohol in accordance with this Directive.

2.

Member States shall fix their rates in accordance with Directive 92/84/EEC.

Article 20

For the purposes of this Directive the term ‘ethyl alcohol’ covers:

  • all products with an actual alcoholic strength by volume exceeding 1,2 % volume which fall within CN codes 2207 and 2208, even when those products form part of a product which falls within another chapter of the CN,

  • products of CN codes 2204, 2205 and 2206 which have an actual alcoholic strength by volume exceeding 22 % vol.,

  • potable spirits containing products, whether in solution or not.