Search Legislation

Council Directive 92/83/EECShow full title

Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages

 Help about what version

What Version

 Help about opening options

Opening Options

More Resources

Close

This is a legislation item that originated from the EU

After exit day there will be three versions of this legislation to consult for different purposes. The legislation.gov.uk version is the version that applies in the UK. The EU Version currently on EUR-lex is the version that currently applies in the EU i.e you may need this if you operate a business in the EU.

The web archive version is the official version of this legislation item as it stood on exit day before being published to legislation.gov.uk and any subsequent UK changes and effects applied. The web archive also captured associated case law and other language formats from EUR-Lex.

Status:

EU Directives are being published on this site to aid cross referencing from UK legislation. After IP completion day (31 December 2020 11pm) no further amendments will be applied to this version.

  1. Introductory Text

  2. SECTION I BEER

    1. Scope

      1. Article 1.(1) Member States shall apply an excise duty to beer...

      2. Article 2.For the purposes of this Directive, the term ‘beer’ covers...

    2. Establishment of the duty

      1. Article 3.(1) The excise duty levied by Member States on beer...

      2. Article 4.(1) Member States may apply reduced rates of duty, which...

      3. Article 5.(1) Member States may apply reduced rates, which may fall...

      4. Article 6.Subject to such conditions as they shall lay down to...

  3. SECTION II WINE

    1. Scope

      1. Article 7.(1) Member States shall apply an excise duty to wine...

      2. Article 8.For the purposes of this Directive: The term ‘still wine’...

    2. Establishment of the duty

      1. Article 9.(1) The excise duty levied by Member States on wine...

      2. Article 10.Subject to such conditions as they shall lay down to...

  4. SECTION III FERMENTED BEVERAGES OTHER THAN WINE AND BEER

    1. Scope

      1. Article 11.(1) Member States shall appaly an excise duty to fermented...

      2. Article 12.For the purposes of this Directive and without prejudice to...

    2. Establishment of the duty

      1. Article 13.(1) The exercise duty levied by Member States on other...

      2. Article 14.Subjet to such conditions as they shall lay down to...

      3. Article 15.For the application of Directive 92/84/EEC and Directive 92/12/EEC, references...

  5. SECTION IV INTERMEDIATE PRODUCTS

    1. Scope

      1. Article 16.(1) Member States shall apply an excise duty to intermediate...

      2. Article 17.(1) For the purposes of this Directive the term ‘intermediate...

    2. Establishment of the duty

      1. Article 18.(1) The excise duty levied by Member States on intermediate...

  6. SECTION V ETHYL ALCOHOL

    1. Scope

      1. Article 19.(1) Member States shall apply an excise duty to ethyl...

      2. Article 20.For the purposes of this Directive the term ‘ethyl alcohol’...

    2. Establishment of the duty

      1. Article 21.The excise duty on ethyl alcohol shall be fixed per...

      2. Article 22.(1) Member States may apply reduced rates of excise duty...

      3. Article 23.The following Member States may apply a reduced rate, which...

  7. SECTION VI MISCELLANEOUS

    1. Article 24.(1) Member States need not require that products covered by...

    2. Article 25.Member States may refund the excise duty on alcoholic drinks...

    3. Article 26.References in this Directive to CN codes shall be to...

  8. SECTION VII EXEMPTIONS

    1. Article 27.(1) Member States shall exempt the products covered by this...

    2. Article 28.The United Kingdom may continue to apply the exemptions which...

  9. SECTION VIII FINAL PROVISIONS

    1. Article 29.(1) Member States shall bring into force the laws, regulations...

    2. Article 30.This Directive is addressed to the Member States.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the EU Official Journal
  • lists of changes made by and/or affecting this legislation item
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.

The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.

For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources