No C 250/4 Official Journal of the European Communities 18. 9. 87 
2. Member States shall refrain from increasing the 
rates or enlarging the scope of those excise duties or 
indirect taxes which give rise to taxation on importation 
and remission of tax on exportation or to frontier 
controls. 
3. Paragraphs 1 and 2 shall not apply to the excise 
duties on manufactured tobacco, alcoholic beverages and 
mineral oils. 
4. Pending the adoption of provisions concerning the 
rates and/or amounts of excise duty which will have to 
be applied in the Community in order to permit the 
abolition of import taxation and of export tax remission 
in trade between Member States, the latter may alter the 
rates of excise duty applied to the products set out below 
on condition that they move towards the following levels 
or amounts: 
Alcoholic beverages 
Potable spirits (per hi of pure alcohol): 1 271 ECU, 
Intermediate products (per hi): 85 ECU, 
Wines: 17 ECU, 
Beers per degree Plato per hi: 1,32 ECU. 
Manufactured tobacco 
Cigarettes: specific excise in (ECU per 1 000): 19,5 ECU 
+ ad valorem duty plus VAT 
(as a % of the retail price): between 52 and 54 %; 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 99 
thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European Par­
liament, 
Having regard to the opinion of the Economic and 
Social Committee, Cigars and cigarillos 
ad valorem duty plus VAT 
(as a % of the retail price): between 34 and 36 %; 
Smoking tobacco 
ad valorem duty plus VAT 
(as a % of the retail price): between 54 and 56 %; 
Other manufactured tobacco 
ad valorem duty plus VAT 
(as a % of the retail price): between 41 and 43 %. 
Mineral oils 
Leaded petrol and medium oils used as propellant per 
1 000 litres: 340 ECU; 
Unleaded petrol per 1 000 litres: 310 ECU; 
Liquified petroleum gas (LPG) per 1 000 litres: 85 ECU; 
Diesel oil per 1 000 litres: 177 ECU; 
Heating gas-oil and medium oils used as fuels other than 
propellants per 1 000 litres: 50 ECU; 
Heavy fuel oil per 1 000 kg: 17 ECU. 
'Article 3 
The Member States shall communicate to the 
Commission the text of all the provisions of national law 
which they adopt in the field covered by this Directive. 
Article 4 
This Directive is addressed to the Member States. 
Whereas Council Directives ... lay down provisions 
relating to the structures of excise duties applicable 
respectively to alcohol, wine, beer and intermediate 
products; 
Whereas for the purpose of establishing an internal 
market without frontiers it is necessary to apply common 
rates of excise duty to each of these products; 
Whereas it is necessary to provide for the periodic 
adjustment of those common rates; 
Whereas a reduced rate should be applied to 
undenatured alcohol used in the preparation of 
perfumes, toiletries and cosmetics; Proposal for a Council Directive on approximation of the rates of excise duty on alcoholic 
beverages and on the alcohol contained in other products 
COM(87) 328 final 
(Submitted by the Commission to the Council on 7 August 1987) 
(97/C 250/04) 
18.9.87 Official Journal of the European Communities No C 250/5 
Whereas the excise duty on intermediate products should 
be charged by reference to their volume; 
Whereas different rates of excise duty should be applied 
to still wine and sparkling wine; 
Whereas the excise duty on beer should be charged by 
reference to the original gravity of the product, 
HAS ADOPTED THIS DIRECTIVE: 
Article 1 
Not later than 31 December 1992 Member States shall 
apply common rates of excise duty on alcoholic 
beverages and on the alcohol contained in other 
products in accordance with this Directive. 
Article 2 
The products covered by this Directive are: 
— alcohol and alcoholic beverages as defined in 
Directive ..., 
— intermediate products as defined in Directive ..., 
— wine as defined in Directive ..., 
— beer as defined in Directive ... . 
Article 3 
The common rates of excise duty laid down in this 
Directive shall be adjusted periodically in accordance 
with provisions to be established before 1 January 1989 
in a Directive adopted by the Council acting on a 
proposal from the Commission. 
Article 4 
1. The common rate of excise duty on alcohol 
contained in alcoholic beverages other than those referred to in Articles 5 to 7 below and on the alcohol 
contained in foodstuffs shall be 1 271 ECU per hectolitre 
of pure alcohol. 
2. A reduced rate of 424 ECU per hectolitre of pure 
alcohol shall be applied to undenatured ethyl alcohol 
contained in perfumes, toiletries and cosmetics. 
Article 5 
The common rate of excise duty on intermediate 
products shall be 85 ECU per hectolitre of product. 
Article 6 
The common rate of excise duty on wine shall be: 
— as regards still wine, 17 ECU per hectolitre of 
product, 
— as regards sparkling wine, 30 ECU per hectolitre of 
product. 
Article 7 
The common rate of excise duty on beer shall be 1,32 
ECU per hectolitre/degree Plato of finished product at a 
temperature of 15 °C. 
Article 8 
Member States shall bring into force the laws, regu­
lations and administrative provisions necessary to comply 
with this Directive not later than 31 December 1992. 
They shall forthwith inform the Commission of any 
provisions of national law which they adopt in the field 
governed by this Directive. 
Article 9 
This Directive is addressed to the Member States.