No C 309/2 Official  Journal  of the European  Communities 31. 12. 76 
II 
(Preparatory  Acts) 
COMMISSION 
Amended  proposal  for a Council  Regulation  on the common  organization  of the market 
in ethyl  alcohol  of agricultural  origin  and  laying  down  additional  provisions  for certain 
products  containing  ethyl  alcohol 
(Submitted  by  the  Commission  to  the  Council  pursuant  to the  second  paragraph  of 
Article  149  of the EEC  Treaty  on 7 December  1976) 
THE  COUNCIL  OF  THE  EUROPEAN  COMMUNITIES, 
Having  regard  to  the  Treaty  establishing  the 
European  Economic  Community,  and  in particular 
Articles  28, 42, 43, 113,  227  and  235  thereof, 
Having  regard  to the proposal  from  the Commission, 
Having  regard  to the  opinion  of the  European 
Parliament, 
Having  regard  to the  opinion  of the  Economic  and 
Social  Committee, 
Whereas  the  operation  and  development  of the 
common  market  in agricultural  products  must  be 
accompanied  by  the  establishment  of a common 
agricultural  policy,  including  a common  organization 
of agricultural  markets  which  may  take  various  forms 
depending  on the product; 
Whereas  the  conversion  of certain  agricultural  raw 
materials  into  ethyl  alcohol  of agricultural  origin  is 
closely  linked  with  the  economy  of those  raw 
materials  since  it largely  contributes  to the realization 
of their  value;  whereas  this  process  may  be of par-
ticular  economic  and  social  importance  for  the 
economy  of certain  regions  of the  Community,  or it 
may be a major  source  of income  for  producers  of 
certain  agricultural  raw  materials;  whereas  in other 
cases  it enables  products  of unsatisfactory  quality  to 
be disposed  of, and  also  the short-term  or permanent 
surpluses  of certain  products  which  cause  serious 
economic  problems;  whereas,  lastly  in the  case  of 
certain  products  it is the only  means  of realizing  their 
value; Whereas  provision  should  be  made  to guarantee 
production  of the  quantity  of ethyl  alcohol  of 
agricultural  origin  which  corresponds  with  agricul-
tural,  economic  and  social  requirements  and 
whereas  excess  production  of this  alcohol  which 
would  run  counter  to the establishment  of a balance 
between  production  and  possible  uses  should  be 
prohibited;  whereas  a market  should  therefore  be 
guaranteed  for only  a limited  quantity  of agricultural 
alcohol  and  whereas  this  quantity  should  be adapted 
in the light  of the  abovementioned  requirements  and 
of the possibilities  for use in the reserved  sectors; 
Whereas,  so that  Community  producers  and  users  of 
alcohol  may  make  at least  medium-term  forecasts, 
the limited  quantity  for which  a market  is guaranteed 
should  be  programmed  and  whereas,  for  that 
purpose,  this  quantity  should  first  of  all  be 
apportioned  among  the  different  alcohol-producing 
agricultural  products  and  then  among  the 
Community  producer  undertakings;  whereas 
provision  should  be made  for these  mechanisms  to be 
applied  with  a certain  degree  of flexibility,  especially 
as regards  alcohol  obtained  in connection  with  the 
intervention  measures  laid  down  in the  Regulations 
on the  common  organization  of the  market  in wine 
and on the  common  organization  of the  market  in 
fruit  and  vegetables; 
Whereas,  in order  to provide  a guaranteed  market  for 
such  alcohol,  seeing  that  ethyl  alcohol  of 
non-agricultural  origin  can  always  be substituted  for 
it and  can  usually  be produced  at lower  cost,  it is 
necessary  to require  that  ethyl  alcohol  of agricultural 
31. 12. 76 Official  Journal  of the European  Communities No C 309/3 
origin  be utilized  in reserved  sectors  while  enabling 
those  quantities  of such  alcohol  which  cannot  be 
disposed  of in those  sectors  to be utilized  in others, 
and also  to require  the intervention  agencies  to buy 
in at a set price  the alcohol  which  is offered  to them; 
Whereas,  to enable  the  agricultural  alcohol,  within 
the limits  of the guaranteed  quantity,  to be disposed 
of in the reserved  sectors  whatever  the price  of the 
alcohol-producing  product,  it is necessary  to bring 
into balance  the  prices  of agricultural  alcohol  of 
various  origins  by levying  or paying  out,  as the case 
may be, a sum  which  takes  account  of the cost  of the 
raw material  used,  distilling  costs  and,  where 
appropriate,  traditional  production  conditions  and 
also to ensure  the  progressive  modernization  and 
rationalization  of  the  Community  production 
machinery; 
Whereas  prices  should  be balanced  at a relatively  low 
level,  by reference  to the  price  of grain  spirits; 
whereas  certain  spirituous  beverages  will  thereby  be 
placed  at a competitive  disadvantage  compared  with 
other  spirituous  beverages  obtained  from  alcohol; 
whereas  the price-balancing  mechanisms  provided  for 
in respect  of alcohol  should  therefore  be extended 
to the  spirituous  beverages  thus  placed  at  a 
disadvantage,  in order  to permit  the marketing  of a 
specified  quantity  of such  spirituous  beverages; 
Whereas,  however,  molasses  alcohol  can  compete 
with  synthetic  alcohol;  whereas  it is therefore 
necessary  to exclude  molasses  alcohol  from  the 
marketing  guarantees  accorded  for  other  types  of 
agricultural  alcohol;  whereas  this  new  competitive 
situation  may  endanger  certain  undertakings  and 
whereas  provision  should  therefore  be made  for 
measures  to alleviate  such  difficulties  in certain  cases; 
Whereas  controls  of the  production,  movement  and 
destination  of alcohol  and  spirituous  beverages  will 
be necessary  as a means  of ensuring  the stability  of 
the market  and  its observation; 
Whereas  in order  to protect  producers  against  unfair 
competition  and  consumers  from  confusion  and 
deception,  rules  are required  as to the designation  and 
presentation  of products; 
Whereas  the  competent  authorities  must  be able  to 
keep  the  movement  of trade  continuously  under 
review,  in order  to assess  the market  trend  and  to apply  as appropriate  the  measures  provided  for  in 
this Regulation;  whereas  to that  end  provision  should 
be made  for the issuing  of import  and  export  licences 
coupled  with  the  provision  of security  guaranteeing 
that the  operations  in respect  of which  the  licences 
were  applied  for will  be carried  out; 
Whereas  the creation  of a single  Community  market 
for ethyl  alcohol  of agricultural  origin  involves  the 
introduction  of a single  trading  system  at the external 
frontiers  of the  Community;  whereas  this  system, 
combined  with  the  intervention  -system,  must 
comprise  a system  of import  levies  and  export 
refunds  in order  to stabilize  the Community  market, 
in particular  by preventing  price  fluctuations  on the 
world  market  from  affecting  prices  ruling  within  the 
Community; 
Whereas  in principle  this  aim  can  be  achieved 
through  the  imposition  on  imports  from  third 
countries  of levies  which  take  account  of the effect  on 
production  costs  of the difference  between  the prices 
of alcohol-producing  agricultural  products  in the 
Community  and  on the  world  market  and  of the 
need  to protect  the Community  distilling  industry; 
Whereas  provision  for  the  granting  on exports  to 
third  countries  of a refund  equal  to the  difference 
between  the  prices  of ethyl  alcohol  of agricultural 
origin  within  the  Community  and  on  the  world 
market  would  serve  to  safeguard  Community 
participation  in international  trade  in ethyl  alcohol  of 
agricultural  origin  and  in products  containing  such 
alcohol; 
Whereas,  however,  by reason  of the  special  market 
situation  of certain  spirituous  beverages  obtained 
from  cereals  and  exported  to third  countries  and,  in 
particular,  of the  need  for the Community  distilling 
industry  to maintain  competitive  prices  on the world 
market,  it is  necessary  to  ensure  that  the 
alcohol-producing  agricultural  products  utilized  by 
that industry  are made  available  to it at a price  lower 
than that  resulting  from  the application  of the system 
of levies  and  common  prices;  whereas  for  that 
purpose  provision  should  be made  for a production 
refund  to be paid  for  the  manufacture  of such 
beverages; 
Whereas,  in addition  to the system  described  above, 
and to the extent  required  by the  market  situation, 
provision  should  be made  for prohibiting  recourse  to 
inward  processing  arrangements; 
No C 309/4 Official  Journal  of the European  Communities 31.12.  76 
Whereas,  in addition,  the  Community  should  be 
enabled  to take  the  necessary  measures  to mitigate 
the difficulties  arising  from  any  shortage  of ethyl 
alcohol; 
Whereas  the  measures  referred  to above  make  it 
possible  to  dispense  with  all  other  protective 
measures  at the external  frontiers  of the Community; 
whereas,  however,  the  mechanisms  provided  for 
may in exceptional  circumstances  prove  defective; 
whereas,  so as not  to leave  the Community  market 
without  defence  in such  cases  against  disturbances 
which  may  arise  therefrom,  the Community  should 
be enabled  to take  all necessary  measures  without 
delay; 
Whereas  the establishment  of a single  market  based 
on a common  price  system  would  be jeopardized  by 
the granting  of certain  kinds  of aid;  whereas  the 
provisions  of the Treaty  which  allow  the assessment 
of aid granted  by Member  States  and  the prohibition 
of aid  which  is incompatible  with  the  common 
market  should  therefore  be applicable  to ethyl 
alcohol  of agricultural  origin; 
Whereas,  moreover,  provision  should  be made  for 
taking  appropriate  measures  in respect  of ethyl 
alcohol  and  spirituous  beverages  obtained  from  sugar 
cane  in order  to maintain  the level  of employment  of 
sugar  cane  producers  in  the  French  overseas 
departments  and  to guarantee  a fair  income  to these 
producers; 
Whereas  certain  transitional  measures  may  prove 
necessary  to facilitate  the transition  from  the present 
arrangements  to  the  system  arising  from  this 
Regulation  and  the  transition  from  one  marketing 
year to the  next,  and  whereas  provision  should 
therefore  be made  for the adoption  of such  measures; 
Whereas  the Treaty  does  not specifically  provide  the 
powers  necessary  to enable  the measures  concerning 
the reservation  of sectors  of utilization  and  those 
concerning  intervention  in  respect  of  certain 
spirituous  beverages  to be taken  within  the  same 
legal  framework  as that  on  which  the  common 
organization  of the  market  in ethyl  alcohol  of 
agricultural  origin  is based;  whereas  those  measures 
must  consequently  be taken  on the  basis  of Article 
235 of the Treaty; French  overseas  departments,  the  provisions 
concerning  the  Guarantee  Section  of the  European 
Agricultural  Guidance  and  Guarantee  Fund  and  the 
provisions  adopted  in respect  of the  products 
specified  in Article  1 (1) (d) and  (e) should  be applied 
to the said  departments; 
Whereas  in order  to curb  the  production  of ethyl 
alcohol  of  agricultural  origin  and  spirituous 
beverages,  and  also  in order  to  ensure  some 
structural  improvement  of such  production,  these 
products  should  be subject  to a levy  based  solely  on 
the alcohol  content; 
Whereas  the common  organization  of the market  in 
ethyl  alcohol  of agricultural  origin  must  take 
appropriate  and  simultaneous  account  of  the 
objectives  set out  in Articles  39 and  110  of the 
Treaty; 
Whereas  the still,  fermented  beverages  falling  within 
heading  No 22.07  of the Common  Customs  Tariff  of 
an actual  alcohol  strength  exceeding  15 0 should  be 
covered  by the common  organization  of the  market 
in ethyl  alcohol  and  whereas  these  products  should 
therefore  be  withdrawn  from  the  common 
organization  of the  market  established  by Council 
Regulation  (EEC)  No 827/68  of 28 June  1968  on the 
common  organization  of the  market  in certain 
products  listed  in Annex  II of the Treaty  (1), as last 
amended  by Regulation  (EEC)  No ; 
Whereas,  in order  to facilitate  implementation  of the 
proposed  measures,  a procedure  should  be provided 
for establishing  close  cooperation  between  Member 
States  and  the  Commission  within  a Management 
Committee; 
Whereas  the expenditure  incurred  by Member  States 
as a result  of their  obligations  under  this  Regulation 
is to be borne  by the Community  in accordance  with 
Articles  2 and  3 of Council  Regulation  (EEC)  No 
729/70  of 21 April  1970  on the  financing  of the 
common  agricultural  policy  (2), as last  amended  by 
Regulation  (EEC)  No 2788/72  (3), 
Whereas,  in view  of the  special  importance  of the 
production  of ethyl  alcohol  of agricultural  origin  and 
of spirituous  beverages  for  the  economy  of the (!) OJ  No L 151,  30. 6. 1968,  p. 16. 
(2) OJ  No L 94, 28. 4. 1970,  p. 13. 
(3) OJ  No L 295,  30. 12. 1972,  p. 1. 
31.12.  76 Official  Journal  of the European  Communities No C 309/5 
HAS  ADOPTED  THIS  REGULATION: 
Article  1 
Products  covered 
1. This  Regulation  shall  apply  to the  following 
products: 
CCT  heading  No Description 
(a) 22.08  A I Denatured  ethyl  alcohol  of 
any strength,  of agricultural 
origin 
22.08  B I Undenatured  ethyl  alcohol  of 
a strength  of 80°  or higher,  of 
agricultural  origin 
22.09  A I Undenatured  ethyl  alcohol  of a 
strength  of less  than  80°,  of 
agricultural  origin 
(b) 22.07  B II b) Other  fermented  beverages 
(e. g., cider,  perry  and  mead), 
other,  still,  of an actual  al-
coholic  strength  exceeding  15° 
(c) 20.06  B I b) Fruit  otherwise  prepared  or pre-
served,  other,  containing  added 
spirit,  with  an acutal  alcohol 
content  exceeding  15 1 of pure 
alcohol  per 100  kg 
22.05  C IV a) 2 and 
22.05  C IV b) 3 Wine  fortified  for distillation, 
within  the meaning  of Additio-
nal Note  4 b to Chapter  22 
22.05  C V Wine  of fresh  grapes;  grape 
must  with  fermentation  ar-
rested  by the  addition  of al-
cohol,  other,  of an actual  alco-
holic  strength  exceeding  22° 
(d) 22.09  B Compound  alcoholic  prepara-
tions  (known  as 'concentrated 
extracts')  for  the  manufacture 
of beverages 
22.09  C Spirituous  beverages 
(e) 22.06  C Vermouths,  and  other  wines  of 
fresh  grapes  flavoured  with  aro-
matic  extracts,  of an  actual 
alcoholic  strength  exceeding 
22° 
2. It  establishes  in respect  of the products  specified 
in paragraph  1: 
— under  (a) and  (b),  a common  organization  of the 
market  in ethyl  alcohol  of agricultural  origin, — under  (c),  rules  supplementing  the  provisions 
applicable  to these  products  in connection  with 
the respective  common  organizations  of the 
market  in fruit  and vegetables  and  in wine, 
— under  (d),  rules  concerning  conditions  for release 
to the market  and  the possible  introduction  of an 
intervention  and  price  system, 
— under  (d) and  (e), arrangements  governing  trade. 
3. For  the  purposes  of this  Regulation  'ethyl 
alcohol  of agricultural  origin'  means  the  liquid 
obtained  by distillation,  after  alcoholic  fermentation, 
from  alcohol-producing  agricultural  products, 
excluding: 
(a) liquids  obtained  exclusively  from  the distillation, 
whether  or  not  after  fermentation,  of 
alcohol-producing  agricultural  products  which 
give to the  liquid  organoleptic  characteristics 
discernible  by the consumer  and  which  have,  on 
leaving  the stills: 
— either  an alcoholic  strength  not  exceeding 
83 % vol, 
—• or a volatile  content  (excluding  ethyl  alcohol) 
of not  less  than  90 g per hectolitre  of pure 
alcohol; 
(b) liquids  intended  for  direct  human  consumption 
and obtained  from  the distillation  of fermented 
cereal  must,  whether  or not  together  with  fruit, 
having  organoleptic  characteristics  discernible  by 
the consumer. 
4. For  the  purposes  of  this  Regulation 
'alcohol-producing  agricultural  products'  means  the 
products  falling  within  Chapters  7, 8, 10, 11, 12 and 
23 and  heading  Nos  17.01,  17.02,  17.03,  17.05,  22.04, 
22.05  and  22.07  of the Common  Customs  Tariff. 
The Council,  acting  by a qualified  majority  on a 
proposal  from  the Commission,  may  alter  the list of 
chapters  and  headings  of the  Common  Customs 
Tariff  referred  to in the  preceding  subparagraph, 
subject  to the  limits  laid  down  in Annex  II to the 
T reaty. 
5. The  methods  to be employed  for measuring  the 
levels  specified  in paragraph  3 shall  be adopted  in 
accordance  with  the procedure  laid  down  in Article 
35. 
In accordance  with  the  same  procedure  it may  be 
decided  to make  the use,  referred  to in paragraph  3 
(b), conditional  on  compliance  with  certain 
requirements  as to marketing. 
No C 309/6 Official  Journal  of the  European  Communities 31. 12.76 
TITLE  I 
PRODUCTION,  MARKETING  AND  PRICE  SYSTEM 
Article  2 
Grouping  into  types 
The kinds  of ethyl  alcohol  of agricultural  origin 
specified  in Article  1 (1)  (a)  may  be grouped  into 
types  according  to the  alcohol-producing  agricultural 
products  used  in accordance  with  the  procedure  laid 
down  in Article  43 (2) of the  Treaty. 
Article  3 
Target  prices 
1. A  target  price  shall  be fixed  for  each  kind  or 
type  of ethyl  alcohol  of agricultural  origin.  The  target 
prices  shall  be  valid  for  unpackaged  goods  of a 
standard  quality,  ex-factory,  loaded  on the  means  of 
transport  chosen  by  the  purchaser.  They  shall  be 
fixed  for one  marketing  year.  'Marketing  year'  means 
the period  running  from  1 July  of one  year  to 30 
June  of the  next. 
2. The  target  prices  shall  be  determined  by 
reference  to  the  price  of  the  corresponding 
alcohol-producing  agricultural  product  and  to fixed 
amounts,  valid  throughout  the  Community, 
representing: 
(a) the  processing  margin,  established  in the  light  of 
the need  progressively  to  modernize  and 
rationalize  the Community  production  potential; 
(b) the  yield; 
(c) the  receipts  of distillers  from  the  sale  of the 
by-products  of distillation. 
For each  alcohol-producing  agricultural  product 
which  is covered  by an intervention  system  under  a 
common  market  organization,  the  price  to be taken 
into consideration  may  not  exceed  the  intervention, 
withdrawal  or activating  price  of the  minimum  price 
applicable  under  that  system. 
3. By  way  of derogation  from  paragraph  2: 
— the  target  price  for  molasses  alcohol  shall  be 
determined  by  reference  to the  price  on  the 
Community  and  world  markets  of synthetic  ethyl 
alcohol, — the  target  price  for  alcohol  obtained  from  wine 
under  the  intervention  measures  in the  wine 
sector  shall  be fixed  at the  level  of the  selling 
price  for  the  oral  consumption  sector  referred  to 
in Article  10 (2). 
4. Special  target  prices  may  be fixed  by reference 
to the  size  of the  distillery  during  an adjustment 
period  in the  course  of which  the  exercise  of such 
option  shall  be progressively  reduced.  This  period 
may  not  exceed  10 years. 
5. The  standard  qualities  and  the  target  prices 
shall  be  fixed  annually  before  1 January  for  the 
following  marketing  year.  They  shall  be  fixed  in 
accordance  with  the  procedure  laid  down  in Article 
43 (2) of the  Treaty. 
Article  4 
Marketing  guarantee 
1. A  limited  quantity  of  ethyl  alcohol  of 
agricultural  origin  produced  in the  Community  shall 
be guaranteed  an outlet  on the  Community  market  in 
accordance  with  the  following  provisions.  However, 
molasses  alcohol  shall  be  excluded  from  this 
guarantee. 
2. Every  three  years  before  1 January  preceding  the 
end of the  third  marketing  year  and  for  the first  time 
before  1 April  1978,  a target  quantity  shall  be fixed 
for some  or all ethyl  alcohol  of agricultural  origin 
other  than  molasses  alcohol.  It shall  be valid  for  the 
whole  of the  period  covering  the  five  marketing  years 
following  the date  on which  it is fixed. 
The target  quantity  shall  be calculated  on the  basis  of 
the quantities  produced  during  the  five  preceding 
marketing  years,  and  of the  sales  prospects  in the 
reserved  sectors  over  the  five  subsequent  marketing 
years. 
However,  for  alcohol-producing  products  other  than 
those  in respect  of which  distillation  measures  have 
been  implemented  under  the  relevant  common 
market  organization,  the  target  quantity  shall  be 
equal  to the production  average  for the five  preceding 
marketing  years. 
3. A  guaranteed  quantity  valid  for  the  following 
marketing  year  shall  be  fixed  annually  before  1 
January  for  some  or all  types  of ethyl  alcohol  of 
agricultural  origin  other  than  molasses  alcohol. 
The guaranteed  quantity  must  be established  within 
the limits  of  the  target  quantity  fixed  for  the 
particular  type  of alcohol.  It shall  be determined  by 
31. 12. 76 Official  Journal  of the European  Communities No C 309/7 
reference  in particular  to the  quantities  actually 
produced  and  sold  during  the  marketing  years 
preceding  the period  under  consideration  and  to the 
production  and  sales  prospects  in  the  current 
marketing  year  for the alcohol-producing  agricultural 
product  or products  in question. 
4. The  guaranteed  quantities  relating  to those 
alcohol-producing  agricultural  products  in respect  of 
which  distillation  measures  have  been  implemented 
under  the relevant  common  market  organization  may 
be adjusted  at the end  of the marketing  year,  within 
the limits  of the target  quantity. 
5. The  target  quantities  and  the  guaranteed 
quantities  shall  be  fixed  in accordance  with  the 
procedure  laid  down  in Article  43 (2) of the Treaty. 
6. Detailed  rules  for the application  of this  Article, 
including  the adjustments  referred  to in paragraph  4, 
shall  be adopted  in accordance  with  the  procedure 
laid down  in Article  35. 
Article  5 
Apportionment  among  distillers 
1. The  guaranteed  quantities  shall  be apportioned 
among  Community  distillers. 
That  portion  of the guaranteed  quantity  allotted  to a 
distiller  is hereinafter  referred  to as the  'guaranteed 
quota'. 
In the  event  of Article  4 (4)  being  applied,  the 
guaranteed  quota  shall  be adjusted  by reference  to 
the variations  thus  decided  on. 
2. The  apportionment  among  Community 
distillers  shall  be done  before  1 May  each  year  for the 
following  marketing  year  and  in accordance  with  the 
procedure  laid  down  in Article  35.  However,  the 
Council,  acting  by a qualified  majority  on a proposal 
from  the Commission,  may  decide  that  for a period 
which  may  not  exceed  five  marketing  years  from  the 
date on  which  this  Regulation  takes  effect 
apportionment  is to be done  by the  Member  States. 
In that  case,  the  guaranteed  quantities  allocated  to 
each  Member  State  shall  be determined  by reference 
to the average  actual  output  of alcohol  of the type  or 
types  concerned  in the Member  State  in question  over 
the preceding  five  marketing  years. 
3. Provision  may  be made  for  any  Community 
distiller  to transfer  to another  Community  distiller  all 
or part  of the  guaranteed  quota  allotted.  Such 
transfer  shall  alter,  for  the  marketing  year  in 
question,  the  guaranteed  quotas  allotted  to the 
distillers  concerned. 4. The  Council,  acting  by a qualified  majority  on a 
proposal  from  the  Commission,  shall  adopt  general 
rules  concerning  the apportionment  of the guaranteed 
quantities  among  Community  distillers,  taking  into 
account  the need  to reserve  a share  of production  for 
newly  established  distillers. 
5. Detailed  rules  for the application  of this  Article, 
including  the  conditions  under  which  the  transfers 
referred  to in paragraph  3 may  be effected,  shall  be 
adopted  in accordance  with  the procedure  laid  down 
in Article  35. 
Article  6 
Compulsory  buying-in 
1. Throughout  the marketing  year  the intervention 
agencies  designated  by the  Member  States  shall  be 
obliged,  subject  to conditions  to be laid  down,  to buy 
in ethyl  alcohol  of agricultural  origin  other  than 
molasses  alcohol  offered  to them  by producers  within 
the limits  of the  guaranteed  quota  allotted  to the 
distiller  in question  for  the  current  marketing  year 
and subject  to the application  of Article  13. 
2. The  intervention  agencies  shall  buy  in the ethyl 
alcohol  of agricultural  origin  offered  to them  at the 
target  price  valid  for the kind  or type  of agricultural 
ethyl  alcohol  in question  and,  where  appropriate,  for 
the size  of the undertaking. 
If the quality  of the  alcohol  offered  differs  from  the 
standard  quality  for which  the  target  price  has  been 
fixed,  the  latter  shall  be  adjusted  by  applying 
increases  or reductions. 
3. Detailed  rules  for the application  of this  Article, 
in particular  as regards: 
— the  minimum  quality  and  quantity  required  for 
intervention, 
— the  scale  of increases  and  the scale  of reduction, 
— the  procedures  and  conditions  for taking  over  by 
the intervention  agencies, 
shall  be adopted  in accordance  with  the  procedure 
laid down  in Article  35. 
Article  7 
Transitional  measures  for molasses  alcohol 
For a period  which  may  not  exceed  seven  marketing 
years,  provision  may  be  made  for  a marketing 
No C 309/8 Official  Journal  of the European  Communities 31. 12.76 
premium  calculated  according  to a sliding  scale  to be 
granted,  under  certain  conditions,  to producers  of 
molasses  alcohol  to enable  them  to adapt  to the new 
conditions  on the market  in the said  alcohol. 
The conditions  under  which  it is granted  and  the 
amount  of the  marketing  premium  shall  be fixed 
annually  before  1 January  for  the  following 
marketing  year,  in accordance  with  the  procedure 
laid down  in Article  35. 
Article  8 
Sale of alcohol  by intervention  agencies 
1. The  intervention  agencies  shall  be responsible 
for the storage  and  marketing,  including  exportation 
where  appropriate,  of  the  ethyl  alcohol  of 
agricultural  origin  bought  in. Provision  may  be made 
for them  to undertake  in particular  the rectifying  and 
denaturing  of the alcohol  they  have  bought  in. 
2. The  intervention  agencies  may  sell  only  alcohol 
of a strength  of not  less  than  95 % vol  and  residual 
or denatured  alcohol. 
3. Alcohol  bought  in by the  intervention  agencies 
shall  be disposed  of in the  reserved  sectors  at the 
prices  referred  to in Article  10.  Where  the  disposal 
possibilities  are  insufficient,  provision  may  be made 
for the intervention  agencies  to invite  tenders  in the 
unreserved  sectors. 
The invitations  to tender  shall  be  issued  under 
conditions  which  ensure  equality  of access  and  equal 
treatment  of purchasers  and  avoid  any  disturbance  of 
the market  in alcohol  in these  sectors. 
4. Detailed  rules  for the application  of this  Article, 
including  the  requirements  in respect  of storage, 
marketing  and  invitations  to tender,  shall  be adopted 
in accordance  with  the  procedure  laid  down  in 
Article  35. 
Article  9 
Reserved  sectors 
1. Ethyl  alcohol  used  in the reserved  sectors  or for 
the manufacture  of products  belonging  to  the 
reserved  sectors  must  be exclusively  ethyl  alcohol  of 
agricultural  origin. 
'Reserved  sectors'  means  the following: 
— oral  consumption, 
— vinegar-making, 
— the  pharmaceutical  industry. 2. Paragraph  1 shall  not  apply  to medicinal 
products  which  in the  finished  state  no  longer 
contain  ethyl  alcohol. 
3. However,  for  a transitional  period  of five 
marketing  years  from  the  date  on  which  this 
Regulation  takes  effect,  and  for  Member  States  who 
so request,  the  alcohol  requirements  of users  in the 
perfumery  and  cosmetics  industries  may  be reserved 
for ethyl  alcohol  of agricultural  origin  in respect  of 
products  manufactured  on  the  territory  of those 
Member  States. 
4. The  precise  limits  of the  reserved  sectors  shall 
be defined  in accordance  with  the  procedure  laid 
down  in Article  35. 
Detailed  rules  for the application  of this  Article  shall 
be adopted  in accordance  with  the same  procedure. 
Article  10 
Fixing  of the selling  price  for reserved  sectors 
1. A  selling  price  shall  be fixed  for  agricultural 
ethyl  alcohol  of all types  and  for each  of the reserved 
sectors. 
2. For  the oral  consumption  sector  the selling  price 
referred  to in paragraph  1 shall  be  fixed  by 
reference  to the  target  price  for  ethyl  alcohol 
obtained  from  cereals. 
3. The  selling  prices  shall  be fixed  annually  before 
1 January  for  the  following  marketing  year  in 
accordance  with  the  procedure  laid  down  in Article 
43 (2) of the Treaty.  The  standard  qualities  to which 
these  prices  relate  shall  be fixed  in accordance  with 
the same  procedure. 
4. If  the quality  of the ethyl  alcohol  of agricultural 
origin  sold  differs  from  the  standard  quality  for 
which  the selling  price  has been  fixed,  the latter  shall 
be adjusted  by applying  increases  or reductions. 
5. Detailed  rules  for the application  of this  Article, 
including  the scales  of increases  and  reductions  to be 
applied  to the  selling  prices  of ethyl  alcohol  of 
agricultural  origin  in the  reserved  sectors,  shall  be 
adopted  in accordance  with  the procedure  laid  down 
in Article  35. 
Article  11 
Equalization 
1. Where  ethyl  alcohol  of agricultural  origin  of a 
particular  type,  whether  or not  imported,  is sold  to a 
31.12.  76 Official  Journal  of the European  Communities No C 309/9 
user in one  of the  reserved  sectors  and  the  target 
price  for that  alcohol  is lower  than  the  selling  price 
fixed  for the reserved  sector,  the Member  States  shall 
levy an equalization  charge. 
The equalization  charge  shall  be  equal  to the 
difference  between  the said  target  and  selling  prices. 
2. Where  ethyl  alcohol  of agricultural  origin  of a 
particular  type  produced  in the  Community  from 
alcohol-producing  agricultural  products  obtained  or 
harvested  in the Community  is sold  to a user  in one 
of the  reserved  sectors  and  the  target  price  for that 
alcohol  exceeds  the  selling  price  fixed  for  the 
reserved  sector,  the  intervention  agencies  shall  make 
a compensatory  payment.  This  compensatory 
payment  shall  be equal  to the difference  between  the 
said target  and  intervention  prices. 
3. The  quantity  of ethyl  alcohol  of agricultural 
origin  in respect  of which  the compensatory  payment 
provided  for in paragraph  2 is made  may  not  for any 
one distiller  exceed  the  guaranteed  quota  allotted  to 
that distiller,  less  the  quantities  offered  to 
intervention  agencies. 
4. Detailed  rules  for the application  of this  Article, 
including  the  conditions  governing  the  levying  of 
equalization  charges,  shall  be adopted  in accordance 
with  the procedure  laid  down  in Article  35. 
Article  12 
Penalties 
1. In  respect  of the  types  of alcohol  to which  the 
marketing  guarantee  referred  to in Article  4 applies, 
the distiller  must  sell  in the  unreserved  sectors  any 
quantity  of ethyl  alcohol  of agricultural  origin  which 
he has  produced  in excess  of the  guaranteed  quota 
during  a given  marketing  year. 
2. The  sale  in the reserved  sectors  of any  quantity 
of agricultural  ethyl  alcohol  produced  by a distiller  in 
excess  of the  guaranteed  quota  during  a given 
marketing  year  shall  be  subject  to  a charge 
determined  in relation  to the  financial  consequences 
of such  action. 
3. Detailed  rules  for the application  of this  Article 
shall  be adopted  in accordance  with  the  procedure 
laid down  in Article  35. Article  13 
Postponement  of production 
1. Each  distiller  may  postpone  to the  following 
marketing  year  the  production  of  part  of  the 
guaranteed  quota  allotted  for  the  current  marketing 
year.  The  quota  guaranteed  for  the  following 
marketing  year  shall  be increased  by the  quantity 
postponed. 
2. An  upper  limit,  which  may  vary  according  to 
the type  of ethyl  alcohol  of agricultural  origin 
concerned,  shall  be fixed  for transfers  of production 
between  marketing  years  resulting  from  underpro-
duction. 
3. Distillers  may  apply  the provisions  of paragraph 
1 only  if they  have  notified  the intervention  agency  of 
the Member  State  concerned  before  1 June  of the 
quantities  to be transferred. 
4. Detailed  rules  for the application  of this  Article 
shall  be adopted  in accordance  with  the  procedure 
laid down  in Article  35. 
Article  14 
Quantitative  restrictions  on intervention  measures  for 
certain  spirituous  beverages 
1. Each  year  before  1 January  a guaranteed 
quantity  shall  be fixed  for the  following  marketing 
year,  in accordance  with  the procedure  laid  down  in 
Article  43 (2)  of the  Treaty,  for  each  spirituous 
beverage: 
— obtained  from  an alcohol-producing  agricultural 
product  obtained  or harvested  in the Community, 
and 
— which  may  be  placed  at  a competitive 
disadvantage  by the fixing  of the selling  price  for 
alcohol  for oral  consumption. 
The guaranteed  quantity  of a spirituous  beverage 
shall  be fixed  by reference  to the  quantity  of that 
beverage  produced,  marketed  or stored  during  the 
five preceding  marketing  years. 
2. The  guaranteed  quantities  shall  be apportioned 
among  the  Community  distillers  concerned.  That 
portion  of the  guaranteed  quantity  allotted  to a 
distiller  is hereinafter  referred  to as the  'guaranteed 
quota'. 
No C 309/10 Official  Journal  of the European  Communities 31. 12. 76 
3. The  Council,  acting  by a qualified  majority  on a 
proposal  from  the  Commission,  shall  adopt  general 
rules  concerning  the apportionment  of the guaranteed 
quantities  among  Community  distillers,  taking  into 
account  the need  to reserve  a share  of production  for 
newly  established  distillers. 
It shall,  in accordance  with  the  same  procedure,  lay 
down  the  characteristics  of the  spirituous  beverages 
concerned. 
4. The  apportionment  among  Community 
distillers  shall  be done  before  1 May  each  year  for the 
following  marketing  year  and  in accordance  with  the 
procedure  laid  down  in Article  35.  However,  the 
Council,  acting  by a qualified  majority  on a proposal 
from  the Commission,  may  decide  that  for  a period 
which  may  not  exceed  five  marketing  years  from  the 
date on  which  this  Regulation  takes  effect 
apportionment  shall  be done  by the  Member  States. 
In that  case,  the  guaranteed  quantities  allocated  to 
each  Member  State  shall  be determined  by reference 
to the  average  actual  ouput  of  the  spirituous 
beverages  concerned  in the Member  State  in question 
over  the preceding  five  marketing  years. 
5. Provision  may  be made  for  any  Community 
distiller  to transfer  to another  Community  distiller  all 
or part  of the guaranteed  quota  allotted. 
Such  transfer  shall  alter,  for  the  marketing  year  in 
question,  the  guaranteed  quotas  allotted  to the 
distillers  concerned. 
6. Detailed  rules  for the application  of this  Article, 
including  the  conditions  under  which  the  transfers 
referred  to in paragraph  5 may  be effected,  shall  be 
adopted  in accordance  with  the procedure  laid  down 
in Article  35. 
Article  IS 
Intervention  measures  for certain  spirituous  beverages 
1. The  Member  States  shall  levy  an equalization 
charge  on  the  alcohol  contained  in  spirituous 
beverages,  whether  or  not  imported,  which  are 
released  to the Community  market  and  are  obtained 
from  an alcohol-producing  agricultural  product  for 
which  the target  price  of the corresponding  alcohol  is 
lower  than  the  selling  price  fixed  for  such  alcohol 
intended  for oral  consumption. 
The amount  of the  equalization  charge  shall  not  be 
less than  that  laid  down  for  alcohol  obtained  from 
the same  alcohol-producing  agricultural  product. 
2. Where  spirituous  beverages  for  which  a 
guaranteed  quantity  has  been  fixed  are released  to the Community  market  the  intervention  agencies  shall 
make  a compensatory  payment  to the  producers  by 
reference  to the alcohol  content,  within  the  limits  of 
the guaranteed  quota. 
Where,  in respect  of such  spirituous  beverages 
obtained  from  an  alcohol-producing  agricultural 
product,  the  target  price  for  the  alcohol  obtained 
from  that  product  is higher  than  the selling  price  for 
such  alcohol  intended  for  oral  consumption,  the 
amount  of the  compensatory  payment  shall  not  be 
more  than  that  made  for alcohol  obtained  from  the 
same  alcohol-producing  agricultural  product. 
The amount  of the  compensatory  payment  may  be 
fixed  by reference  to the size  of the  distillery  during 
an adjustment  period  in the  course  of which  the 
exercise  of  such  option  shall  be  progressively 
reduced. 
3. The  amounts  of the equalization  charge  and  the 
compensatory  payment  valid  for  the  following 
marketing  year  shall  be fixed  at the same  time  as the 
selling  prices  referred  to in Article  10  and  in 
accordance  with  the same  procedure. 
4. Detailed  rules  for the application  of this  Article, 
including  the conditions  under  which  the equalization 
charge  may  be levied  or the  compensatory  payment 
made,  shall  be  adopted  in accordance  with  the 
procedure  laid  down  in Article  35. 
Article  16 
Transition  from  one  marketing  year  to the next 
The provisions  necessary  to prevent  the market  in the 
products  specified  in Article  1 (1)  from  being 
disturbed  as a result  of a change  in prices  on the 
transition  from  one  marketing  year  to the  next  shall 
be adopted  in accordance  with  the  procedure  laid 
down  in Article  35. 
Article  17 
Intervention  contribution 
1. An  intervention  contribution  shall  be levied  on 
the alcohol  content  of the  products  specified  in 
Article  1 (1) (a) and  (d) produced  in the Community. 
However,  derogations  may  apply  to  exported 
products  and  alcohol  used  for industrial  purposes. 
The same  contribution  shall  be  levied  on  the 
products  specified  in Article  1 (1)  (a)  and  (d) 
imported  into  the Community. 
31. 12. 76 Official  Journal  of the  European  Communities No C 309/11 
2. For  the  determination  of the  amount  of the 
intervention  contribution,  account  shall  be taken  of 
the level  of supply  and  demand  for those  products  on 
the Community  market. 
It shall  be fixed  in accordance  with  the  procedure 
laid down  in Article  43 (2) of the Treaty. 
3. Detailed  rules  for the application  of this  Article, 
including  the  conditions  and  formalities  relating  to 
the contribution  provided  for in paragraph  1, shall  be 
adopted  in accordance  with  the procedure  laid  down 
in Article  35. 
Article  18 
Control 
1. Arrangements  shall  be made  for  control  of the 
production,  movement  and  use  of ethyl  alcohol  and 
spirituous  beverages. 
2. Detailed  rules  for the application  of this  Articl< 
shall  be adopted  in accordance  with  the  procedure 
laid down  in Article  35. 
Article  19 
Definition,  designation,  description 
1. The  Council,  acting  by a qualified  majority  on a 
proposal  from  the  Commission,  shall  before  1 July 
1979  adopt: 
(a) general  rules  relating  to  the  definition, 
designation  and  presentation  of the  products 
specified  in Article  1 (1); 
(b) provisions  to restrict  certain  designations  to 
certain  products  specified  in Article  1 (1); 
(c) the  conditions  under  which  the products  referred 
to in (b) are obtained; 
(d) provisions  relating  to the  control  and  protection 
of such  restricted  designations. 
Until  the  provisions  referred  to  in  the  first 
subparagraph  take  effect,  the provisions  adopted  by 
the Member  States  shall  apply. 
2. Detailed  rules  for the application  of this  Article 
shall  be adopted  in accordance  with  the  procedure 
laid down  in Article  35. TITLE  II 
TRADE  WITH  NON-MEMBER  COUNTRIES 
Article  20 
Amendment  of the Common  Customs  Tariff 
The Common  Customs  Tariff  is amended  in 
accordance  with  the Annex. 
Article  21 
Application  of the Common  Customs  Tariff 
1. The  general  rules  for  the  interpretation  of the 
Common  Customs  Tariff  and  the special  rules  for its 
application  shall  apply  to the  tariff  classification  of 
the products  specified  in Article  1 (1);  the  tariff 
nomenclature  resulting  from  the  application  of this 
Regulation  to these  products  shall  be incorporated  in 
the Common  Customs  Tariff. 
2. Save  as otherwise  provided  in this  Regulation  or 
by the  Council  acting  by a qualified  majority  on a 
proposal  from  the  Commission,  the  following  shall 
be prohibited  in trade  with  third  countries  in the 
products  referred  to: 
— in Article  1 (1) (a) and  (d),  the  levying  of any 
customs  duty, 
— in Article  1 (1),  the levying  of any  charge  having 
effect  equivalent  to a customs  duty, 
— in Article  1 (1),  the  application  of  any 
quantitative  restriction  or  measure  having 
equivalent  effect. 
Article  22 
Licences 
1. Imports  into  or exports  from  the Community  of 
any of the products  specified  in Article  1 (1) may  be 
made  conditional  on the submission  of an import  or 
export  licence.  Such  licences  shall  be issued  by the 
Member  States  to any  applicant  irrespective  of the 
place  of his establishment  in the Community. 
The issue  of such  licences  shall  be conditional  on the 
provision  of security  guaranteling  that  importation  or 
No C 309/12 Official  Journal  of the European  Communities 31. 12. 76 
exportation  is effected  during  the  period  of validity 
of the licence;  the security  shall  be forfeited  in whole 
or in part  if the transaction  is not effected,  or is only 
partially  effected,  within  that  period. 
2. The  list  of the  products  concerned,  the  period 
of validity  of the licences  and  other  detailed  rules  for 
the application  of this  Article  shall  be adopted  in 
accordance  with  the  procedure  laid  down  in Article 
35. 
Article  23 
Import  levy 
1. On  importation  into  the Community  of any  of 
the products  specified  in Article  1 (1) (a) and  (d),  a 
levy fixed  before  each  marketing  year  for  the 
duration  of that  year,  in accordance  with  the 
procedure  laid  down  in Article  35 shall  be charged. 
2. On  importation  into  the  Community  of any  of 
the products  specified  in Article  1 (1) (b),  (c) and  (e), 
there  shall  be charged,  in addition  to the  customs 
duty  and  any  levy  or countervailing  charge  payable 
under  the  provisions  governing  respectively  the 
common  organization  of the  market  in products 
processed  from  fruit  and  vegetables  and  the common 
organization  of the market  in wine,  a supplementary 
levy fixed  before  each  marketing  year  for  the 
duration  of  that  year  in accordance  with  the 
procedure  laid  down  in Article  35. 
3. However,  if during  a given  marketing  year  the 
conditions  of supply  of one  or  more  alcohol-
producing  raw  materials  are  found  to  have 
changed  considerably  the  levies  referred  to in the 
preceding  paragraphs  may  be altered  in accordance 
with  the same  procedure  by reference  to the trend  of 
prices  for such  alcohol-producing  raw  materials. 
Article  24 
Calculation  of the import  levy 
1. The  levy  applicable  to the products  specified  in 
Article  1 (1) (a) shall  comprise: 
(a) a variable  component; 
(b) a fixed  component. 
The variable  component: 
(a) shall  be established  on the  basis  of the  average 
protection  afforded  during  the previous  calendar 
year: 
— either  for the quantities  of alcohol-producing 
agricultural  products  required  for  the production  in  the  Community  of  one 
hectolitre  of pure  alcohol, 
— or for  the  quantity  of sugar  contained  in 
those  quantities  or likely  to be  obtained 
therefrom; 
(b) shall  not be less  than  50 % of the rate  of customs 
duty  applicable  the  day  before  the day  of entry 
into force  of this  Regulation. 
2. The  levy  applicable  to the products  specified  in 
Article  1 (1) (d) shall  comprise: 
(a) a component  derived  from  that  referred  to in (a) 
of the  second  subparagraph  of paragraph  1 and 
calculated  by reference  to the ratio  existing  in the 
Community  between  the  prices  of  the 
alcohol-producing  agricultural  products  used  in 
the preparation  of  the  spirituous  beverages 
concerned  and  the prices  of the products  used  in 
the preparation  of ethyl  alcohol  of the  same 
origin; 
(b) a fixed  component.  1 
3. The  supplementary  levy  applicable  to  the 
products  specified  in Article  1 (1) (b),  (c) and  (e) shall 
be determined  by reference  to the  alcohol  content 
and to the component  referred  to in paragraph  2 (a). 
It shall  be applied  to an alcohol  content  exceeding: 
— an actual  alcoholic  strength  of 15°  in the case  of 
the products  specified  in Article  1 (1) (b), 
— an actual  alcoholic  strength  of 18°  in the case  of 
wines  fortified  for distillation, 
— an actual  alcoholic  strength  of 22°  in the case  of 
the other  wines  specified  in Article  1 (1) (c) and 
the products  specified  in Article  1 (1) (e), 
— 15 litres  of pure  alcohol  per 100  kg in the case  of 
products  falling  within  Common  Customs  Tariff 
subheading  20.06  B I. 
4. For  the  purposes  of applying  paragraphs  1, 2 
and 3 where  the origin  of the  alcohol-producing  raw 
material  cannot  be determined  with  certainty,  the 
component  to  be  applied  shall  be  the  highest 
component  as  determined  in  accordance  with 
paragraph  1 (a). 
5. For  the  products  specified  in Article  1 (1) (a) 
and (d),  the  amount  of the  levy  referred  to in 
paragraphs  1 and  2 shall  not  be less  than  the rate  of 
customs  duty  applicable  the  day  before  the  day  of 
enty into  force  of this  Regulation. 
The Council,  acting  by a qualified  majority  on a 
proposal  from  the  Commission,  shall  lay  down 
special  provisions  applicable  to the products  referred 
to in Article  1 (a)  and  (d)  imported  into  the 
Community  on preferential  terms. 
31. 12. 76 Official  Journal  of the European  Communities No C 309/13 
6. By  way  of derogation  from  the  provisions  of 
paragraphs  1, 2 and  3, for  products  falling  within 
Common  Customs  Tariff  subheadings  ex 22.05  C IV, 
22.09  A I, 22.09  B and  22.09  C in respect  of which 
the rate  of duty  has  been  bound  under  GATT,  the 
levies  shall  be limited  to the amount  resulting  from 
that binding. 
7. The  Council,  acting  by a qualified  majority  on a 
proposal  from  the Commission,  shall: 
— determine  the  fixed  components  referred  to in 
paragraphs  1 (b) and  2 (b), 
— determine  the  quantities  of  the  various 
alcohol-producing  raw  materials  required  in the 
Community  to produce  one  hectolitre  of pure 
alcohol, 
— adopt  general  rules  for  the  application  of this 
Article. 
8. Detailed  rules  for the application  of this  Article, 
including  the conversion  factors  corresponding  to the 
ratios  referred  to in paragraph  2 (a), shall  be adopted 
in accordance  with  the  procedure  laid  down  in 
Article  35. 
These  detailed  rules  may  provide  for  measures 
designed  to  establish  the  alcohol-producing 
agricultural  product  from  which  imported  alcohol 
was obtained. 
Article  25 
Export  refunds 
1. To  the extent  necessary  to enable  ethyl  alcohol 
either  as such  or contained  in the products  specified 
in Article  1 (1) (b),  (c), (d) and  (e) to be exported  in 
economically  significant  quantity,  the  difference 
between  world  market  prices  and  prices  in the 
Community  for  that  alcohol  or  for  the 
alcohol-producing  agricultural  product  employed 
may be covered  by a refund. 
The refund  shall  be  the  same  for  the  whole 
Community.  It may  be varied  according  to use  or 
destination.  The  refund  fixed  shall  be granted  on 
application. 
2. Where  the application  of export  refunds  would 
meet  with  difficulties  in the case  of ethyl  alcohol  of 
agricultural  origin  contained  in certain  spirituous 
beverages,  the export  refunds  may  be replaced,  under 
certain  conditions,  by production  refunds. 
3. The  Council,  acting  by a qualified  majority  on a 
proposal  from  the Commission,  shall  adopt  general 
rules  for the granting  of export  refunds  and,  where applicable,  production  refunds  and  criteria  for fixing 
the amount  of such  refunds. 
4. The  refunds  shall  be fixed  at regular  intervals  in 
accordance  with  the procedure  laid  down  in Article 
35. 
Where  necessary  the Commission  may,  at the request 
of a Member  State  or on its own  initiative,  alter  the 
refunds  in the intervening  period. 
5. Detailed  rules  for the application  of this  Article 
shall  be adopted  in accordance  with  the  procedure 
laid down  in Article  35. 
Article  26 
Prohibition  of inward  processing  arrangements 
To the  extent  necessary  for  the  proper  working  of 
the common  organization  of the  market  in ethyl 
alcohol  of agricultural  origin,  the Council,  acting  by 
a qualified  majority  on  a proposal  from  the 
Commission,  may  prohibit  in whole  or in part  the 
application  of inward  processing  arrangements  in 
respect  of the  products  specified  in Article  1 (1) 
which  are intended  for the manufacture  of products 
specified  in  Article  1  and  in  respect  of 
alcohol-producing  raw  materials  intended  for use  in 
the manufacture  of such  products. 
Article  27 
Protective  clause 
1. If  the  Community  market  in the  products 
specified  in Article  1 (1)  (a),  (b),  (d)  and  (e) 
experiences  or is threatened,  by reason  of imports  or 
exports  of those  products  or of other  products 
specified  in Article  1 (1)  containing  alcohol  of 
agricultural  origin,  with  serious  disturbances  which 
may endanger  the objectives  set out in Article  39 of 
the Treaty,  appropriate  measures  may  be applied  to 
those  products  in trade  with  third  countries  until 
such  disturbance  or threat  of disturbance  has ceased. 
The Council,  acting  by a qualified  majority  on a 
proposal  from  the Commission,  shall  adopt  rules  for 
the application  of this  paragraph  and  define  the cases 
in which  and  the  limits  within  which  the  Member 
States  may  take  interim  protective  measures. 
2. If  the situation  mentioned  in paragraph  1 arises, 
the Commission  shall,  at the  request  of a Member 
State  or on  its own  initiative,  decide  upon  the 
necessary  measures;  the measures  shall  be notified  to 
the Member  States  and  shall  be  immediately 
applicable.  If the Commission  receives  a request  from 
a Member  State,  it shall  take  a decision  thereon 
within  24 hours  following  receipt  of the request. 
No C 309/14 Official  Journal  of the  European  Communities 31.12.  76 
3. The  Commission  Decision  may  be referred  to 
the Council  by  any  Member  State  within  three 
working  days  following  the  day  on  which  it was 
communicated.  The  Council  shall  meet  without 
delay.  It may,  acting  by a qualified  majority,  amend 
or repeal  the  measure  in question. 
TITLE  III 
GENERAL  PROVISIONS 
Article  28 
Aid 
Save  as  otherwise  provided  in  this  Regulation, 
Articles  92 to 94 of the  Treaty  shall  apply  to the 
production  of  and  trade  in  ethyl  alcohol  of 
agricultural  origin. 
Article  29 
French  overseas  departments 
1. Appropriate  measures  concerning  ethyl  alcohol 
of agricultural  origin  and  spirituous  beverages 
obtained  from  sugar  cane  may  be adopted  by  the 
Council,  acting  by a qualified  majority  on a proposal 
from  the  Commission,  in order  to maintain  the  level 
of employment  of and  ensure  a fair  income  to 
sugar-cane  producers  in  the  French  overseas 
departments. 
2. Detailed  rules  for  the  application  of this  Article 
shall  be adopted  in accordance  with  the  procedure 
laid down  in Article  35. 
Article  30 
Scarcity  clause 
1. Where  there  is a risk  that  the  supply  of ethyl 
alcohol  of agricultural  origin  to the Community  or to 
a utilization  sector  in the  Community  can  no longer 
be provided  from  Community  resources,  or where 
the Community  market  in the  products  specified  in 
Article  1 (1)  is  disturbed  or  threatened  with 
disturbance  and  this  situation  is likely  to continue, 
the necessary  measures  may  be taken. 
These  measures,  which  shall  be applicable  to the 
products  specified  in Article  1 (1),  may  include: 
(a) adjustment  of the  internal  mechanisms  regulating 
production; (b) a limit  on exports; 
(c) a charge  on exports. 
2. The  Council,  acting  by a qualified  majority  on a 
proposal  from  the  Commission,  shall  adopt  general 
rules  for the application  of this  Article. 
3. Detailed  rules  for  the  application  of this  Article 
shall  be adopted  in accordance  with  the  procedure 
laid down  in Article  35. 
Article  31 
Financing 
The equalization  charges  and  compensatory 
payments  provided  for  in Articles  11  and  15,  the 
intervention  contribution  provided  for  in Article  17 
and the  amounts  levied  pursuant  to Article  12 (2) 
shall  be regarded,  for the purpose  of the  financing  of 
the common  agricultural  policy,  as  intervention 
designed  to regulate  agricultural  markets. 
Article  32 
Extension  of the  system  to the  French  overseas 
departments 
1. From  the  date  on which  this  Regulation  takes 
effect,  Article  40 (4) of the  Treaty  and  the  provisions 
adopted  for  the  implementation  of that  Article  shall 
apply,  so far as concerns  the Guarantee  Section  of the 
European  Agricultural  Guidance  and  Guarantee 
Fund,  to the  French  overseas  departments  in respect 
of the  market  in the  products  specified  in Article  1 
(1) (a),  (b) and  (c). 
2. The  provisions  of this  Regulation  adopted  on 
the basis  of Articles  113  and  235  of the  Treaty  shall 
apply  to the  French  overseas  departments. 
Article  33 
Exclusive  rights 
Provisions  which  grant  to certain  natural  or legal 
persons  or which  restrict  to nationals  of one  Member 
State  the  exclusive  right  to  produce,  package, 
transport,  store,  refine,  import,  export,  purchase,  sell 
or otherwise  market  ethyl  alcohol  of agricultural 
origin  or the  exclusive  right  to package,  transport, 
store,  refine,  import,  export,  purchase,  sell  or 
otherwise  market  ethyl  alcohol  of non-agricultural 
origin  shall  be incompatible  with  this  Regulation. 
31. 12. 76 Official  Journal  of the  European  Communities No C 309/15 
Article  34 
Establishment  of a Management  Committee 
1. A  Management  Committee  for  Ethyl  Alcohol 
(hereinafter  called  the  'Committee')  shall  be 
established,  consisting  of representatives  of Member 
States  and  presided  over  by a representative  of the 
Commission. 
2. Within  the  Committee  the  votes  of Member 
States  shall  be weighted  in accordance  with  Article 
148 (2) of the Treaty.  The  chairman  shall  not  vote. 
Article  J5 
Procedure  of the Management  Committee 
1. Where  reference  is made  to the  procedure  laid 
down  in this  Article,  the  chairman  shall  refer  the 
matter  to the  Committee  either  on his own  initiative 
or at the  request  of the  representative  of a Member 
State. 
2. The  representative  of the  Commission  shall 
submit  a draft  of the  measures  to be taken.  The 
Committee  shall  deliver  its opinion  on such  measures 
within  a time  limit  to be  set  by  the  chairman 
according  to the  urgency  of the  questions  under 
consideration.  Opinions  shall  be  adopted  by  a 
majority  of 41 votes. 
3. The  Commission  shall  adopt  measures  which 
shall  apply  immediately.  However,  if these  measures 
are not  in accordance  with  the  opinion  of the 
Committee,  they  shall  forthwith  be communicated  by 
the Commission  to the  Council.  In that  event  the 
Commission  may  defer  application  of the  measures 
which  it has  adopted  for  not  more  than  one  month 
from  the date  of such  communication. 
The Council,  acting  by a qualified  majority,  may  take 
a different  decision  within  one  month. 
Article  36 
Other  tasks  of the Management  Committee 
The Committee  may  consider  any  other  question 
referred  to it by its chairman  either  on his  own initiative  or at the  request  of the  representative  of a 
Member  State. 
Article  37 
Communication  and  information 
Member  States  and  the  Commission  shall 
communicate  to each  other  the information  necessary 
for applying  this  Regulation.  Detailed  rules  for  the 
communication  and  distribution  of such  information 
shall  be adopted  in accordance  with  the  procedure 
laid down  in Article  35. 
Article  3H 
Research 
The necessary  measures  to encourage  the  search  for 
new outlets  for  ethyl  alcohol  of agricultural  origin 
shall  be taken  in accordance  with  the  procedure  laid 
down  in Article  43 (2) of the Treaty. 
Article  39 
Objectives 
This  Regulation  shall  be so applied  that  appropriate 
and simultaneous  account  is taken  of the  objectives 
set out in Articles  39 and  110  of the Treaty. 
Article  40 
Amendment  of Regulation  (EEC)  No 827/68 
In the  Annex  of Regulation  (EEC)  No  827/68, 
heading  No 22.07  is amended  to read  as follows: 
CCT  heading 
No Description 
22.07 Other  fermented  beverages  (for  example, 
cider,  perry  and  mead) 
B. Other 
I. Sparkling 
II. Still 
a) Of an alcoholic  strength  of 15° 
or less 
No C 309/16 Official  Journal  of the  European  Communities 31. 12.76 
Article  41 
Transitional  measures 
Should  transitional  measures  be necessary  to facilitate 
the transition  from  the existing  system  to the system 
established  by this  Regulation,  in particular  if the 
introduction  of the new  system  on the date  provided 
for would  give  rise  to substantial  difficulties  in respect 
of certain  products,  such  measures  shall  be adopted  in 
accordance  with  the procedure  laid  down  in Article  35. 
They  shall  be applicable  until  30 June  1979  at the 
latest. Article  42 
Entry  into  force 
This  Regulation  shall  enter  into  force  on 1 January 
1978. 
It shall  take  effect  on 1 July  1978. 
This  Regulation  shall  be binding  in its entirety  and 
directly  applicable  in all Member  States. 
31. 12. 76 Official  Journal  of the  European  Communities No C 309/17 
ANNEX 
AMENDMENTS  TO  THE  COMMON  CUSTOMS  TARIFF 
I. AMENDMENTS  TO  CHAPTER  20 
A. Amendment  to the Additional  Notes 
The following  Additional  Note  4 is added: 
'4. For  the purposes  of applying  subheadings  20.06  B I a) and  b), "actual  alcohol  content" 
means  the number  of litres  of alcohol  contained  in 100  kg of product.' 
B. Amendments  to the tariff 
Subheading  20.06  B I is amended  to read  as follows: 
Rate  of Duty 
Heading 
number Description autonomous 
% 
or levy 
(L) conventional 
% 
20.06 Fruit  otherwise  prepared  or preserved,  whether  or not  containing  added 
sugar  or spirit: 
B. Other: 
I. Containing  added  spirit: 
a) With  an actual  alcohol  content  not exceeding  15 1 of pure  alcohol 
per 100  kg 
1. Ginger 32 — 
2. Pineapples,  in immediate  packings  of a net capacity: 
aa) Of more  than  1 kg: 
11. With  a sugar  content  exceeding  17 % by weight 32 + (L) — 
22. Other 32 — 
bb) Of 1 kg or less: 
11. With  a sugar  content  exceeding  19 % by weight 32 + (L) — 
22. Other 32 — 
3. Grapes 
aa) With  a sugar  content  exceeding  13 % by weight 32 + (L) — 
bb) Other 32 — 
4. Peaches,  pears  and  apricots,  in immediate  packings  of a net 
capacity: 
aa) Of more  than  1 kg: 
11. With  a sugar  content  13 % by weight 32 + (L) — 
22. Other 32 — 
bb) Of 1 kg or less: 
11. With  a sugar  content  exceeding  15 % by weight 32 + (L) — 
22. Other 32 
No C 309/18 Official  Journal  of the  European  Communities 31. 12. 76 
Rate  of Duty 
Heading Description autonomous 
number Description % conventional 
or levy % 
(L) 
20.06 B. I. a) 5. Other  fruits: 
(continued) aa) With  a sugar  content  exceeding  9 % by weight 32 + (L) — 
bb) Other 32 — 
6. Mixtures  of fruit: 
aa) With  a sugar  content  exceeding  9 % by weight 32 + (L) — 
bb) Other 32 
b) With  an actual  alcohol  content  exceeding  15 1 of pure  alcohol  per 
100 kg 
1. Ginger 32 (a) — 
2. Pineapples,  in immediate  packings  of a net capacity: 
aa) Of more  than  1 kg: 
11. With  a sugar  content  exceeding  17 % by weight 32 + (L) (a) — 
22. Other 32 (a) — 
bb) Of 1 kg or less: 
11. With  a sugar  content  exceeding  19 % by weight 32 + (L)  (a) — 
22. Other 32 (a) — 
3. Grapes: 
aa) With  a sugar  content  exceeding  13 % by weight 32 + (L) (a) — 
bb) Other 32 (a) — 
4. Peaches,  pears  and  apricots,  in immediate  packings  of a net 
capacity: 
aa) Of more  than  1 kg: 
11. With  a sugar  content  exceeding  13 % by weight 32 + (L) (a) — 
22. Other 32 (a) — 
bb) Of 1 kg or less: 
11. With  a sugar  content  exceeding  15 % by weight 32 + (L)  (a) — 
22. Other 32 (a) — 
5. Other  fruits: 
aa) With  a sugar  content  exceeding  9 % by weight 32 + (L) (a) — 
bb) Other 32 (a) — 
6. Mixtures  of fruit: 
aa) With  a sugar  content  exceeding  9 % by weight 32 + (L)  (a) — 
bb) Other 32 (a) 
(a) In certain  conditions  a supplementary  levy  is payable  in respect  of certain  products  in addition  to the  customs  duty. 
31.12.  76 Official  Journal  of the  European  Communities No C 309/19 
II. AMENDMENTS  TO  CHAPTER  22 
A. Amendments  to the Additional  Notes 
1. In Additional  Note  1, 'subheading  22.07  A' is replaced  by 'heading  No 22.07'. 
2. An Additional  Note  7 is inserted,  as follows: 
'7. For  the purposes  of applying  subheadings  22.08  A I, 22.08  B I and  22.09  A I: 
A. "Ethyl  alcohol  of agricultural  origin"  means  the liquid  obtained  by distillation, 
after  alcoholic  fermentation,  from  alcohol-producing  agricultural  products, 
excluding: 
(a) — liquids  obtained  exclusively  from  the distillation,  whether  or not  after 
fermentation,  of alcohol-producing  agricultural  products  which  give  to 
the liquid  organoleptic  characteristics  discernible  by the consumer  and 
which  have,  on leaving  the stills: 
— either  an alcoholic  strength  not exceeding  83 % vol, 
— or a volatile  content  (excluding  ethyl  alcohol)  of not  less  than  90 g 
per hectolitre  of pure  alcohol; 
(b) — liquids  intended  for direct  human  consumption  and  obtained  from  the 
distillation  of fermented  cereal  must,  whether  or not together  with  fruit, 
having  organoleptic  characteristics  discernible  by the consumer. 
B. "Alcohol-producing  agricultural  products"  means  the  products  falling  within 
Chapters  7, 8, 10, 11, 12 and 23 and heading  Nos  17.01,  17.02,  17.03,  17.05,  22.04, 
22.05  and  22.07.' 
3. Additional  Note  7 becomes  Additional  Note  8. 
B. Amendments  to the tariff 
Heading  Nos  22.05,  22.06,  22.07,  22.08  and  22.09  are amended  to read  as follows: 
Heading 
number 
22.05 Description 
Wine  of fresh  grapes;  grape  must  with  fermentation  arrested  by the 
addition  of alcohol: Rate  of Duty 
autonomous 
% 
or levy 
(L) 
c. 
IV. Of an actual  alcoholic  strength  exceeding  18°  but  not  exceeding 
22°, in containers  holding: 
a) 2 litres  or less: 
1. Port,  Madeira,  sherry,  Tokay  (Aszu  and  Szamorodni)  and 
Setubal  muscatel  (a) 
2. Wines  fortified  for distillation,  within  the meaning  of Additional 
Note  4 (b) to Chapter  22 16 UA 
per hi (d) 
19 UA 
per hi 
(b) (c) (d) 
(a) Entry  under  this  subheading  is subject  to conditions  to be determined  by the competent  authorities. 
(b) In certain  conditions  a countervailing  tax  is payable  in respect  of certain  products  in addition  to the  customs  duty. 
(c) In certain  conditions  a supplementary  levy  is payable  in respect  of certain  products  in addition  to the  customs  duty. 
(d) By way  of derogation  from  General  Rule  C 3 contained  in Part  I, Section  I, the exchange  rate  to be used  in converting  the  unit  of account  in which 
the customs  duty  is expressed  into  national  currency  shall  be the  representative  rate  applicable  to wine,  if such  a rate  has  been  fixed  pursuant  to 
Council  Regulation  No  129  on the  value  of the  unit  of account  and  the  exchange  rates  to be applied  for  the  purposes  of the  common  agricultural 
policy  (OJ  No 106,  30. 10. 1962,  p. 2553/62). 
No C 309/20 Official  Journal  of the  European  Communities 31.12.  76 
Rate  of Duty 
Heading Description autonomous 
number Description % conventional 
or levy % 
(L) 
22.05 C. IV. a) 3. Other 19 UA 19 UA 
(continued) C. IV. a) 3. Other 
per hi per hi (d) 
b) More  than  2 litres  : (b) (d) 
1. Port,  Madeira,  sherry  and  Setubal  muscatel  (a) 13 UA 12 UA 
per hi (d) per hi (d) 
2. Tokay  (Aszu  and  Szamorodni)  (a) 13 UA 
per hi (d) 
3. Wines  fortified  for distillation,  within  the meaning  of Additional 
Note  4 (b) to Chapter  22 19 UA 19 UA 
per hi per hi (d) 
(b) (c) (d) 
4. Other 19 UA 19 UA 
per hi per hi (d) 
(b) (d) 
V. Of an actual  alcoholic  strength  exceeding  22°,  in containers  holding: 
a) 2 litres  or less 1-60 UA 
per hi and per 
degree 
+ 10 UA 
per hi (b) (c) 
b) More  than  2 litres 1-60 UA — 
per hi and  per 
degree 
(b) (c) 
22.06 Vermouths,  and  other  wines  of fresh  grapes  flavoured  with  aromatic 
extracts: 
C. Of an actual  alcoholic  strength  exceeding  22°,  in containers  holding: 
I. 2 litres  or less 1-60 UA — 
per hi and  per 
degree 
+ 10 UA 
per hi (c) 
II. More  than  2 litres 1-60 UA 
per hi and  per 
degree  (c) 
22.07 Other  fermented  beverages  (for  example,  cider,  perry  and  mead): 
B. Other 
I. Sparkling 30 UA 
per hi 
II. Still 
a) Of an actual  alcoholic  strength  of 15°  or less,  in containers 
holding: 
1. 2 litres  or less 12 UA — 
per hi 
2. More  than  2 litres 9 UA — 
per hi 
(a) Entry  under  this  subheading  is subject  to conditions  to be determined  by the competent  authorities. 
(b) In certain  conditions  a countervailing  tax  is payable  in respect  of certain  products  in addition  to the  customs  duty. 
(c) In certain  conditions  a supplementary  levy  is payable  in respect  of certain  products  in addition  to the  customs  duty. 
(d) By way  of derogation  from  General  Rule  C 3 contained  in Part  1, Section  I, the  exchange  rate  to be used  in converting  the  unit  of account  in which 
the customs  duty  is expressed  into  national  currency  shall  be the  representative  rate  applicable  to wine,  if such  a rate  has  been  fixed  pursuant  to 
Council  Regulation  No  129  on the  value  of the  unit  of account  and  the  exchange  rates  to be applied  for  the  purposes  of the  common  agricultural 
policy  (OJ  No 106,  30. 10. 1962,  p. 2553/62). 
31. 12. 76 Official  Journal  of the  European  Communities No C 309/21 
Rate  of Duty 
Heading 
number Description autonomous 
% 
or levy 
(L) conventional 
% 
22.07 
(continued) B. II. b) Of an  actual  alcoholic  strength  exceeding  15°,  in containers 
holding: 
1. 2 litres  or less 12 UA 
per hi (a) 
2. More  than  2 litres 9 UA 
per hi (a) 
22.08 Ethyl  alcohol  or neutral  spirits,  undenatured,  of a strength  of 80°  or higher; 
denatured  spirits  (including  ethyl  alcohol  and  neutral  spirits)  of any 
strength: 
A. Denatured  spirits  (including  ethyl  alcohol  and  neutral  spirits)  of any 
strength  (b) 
I. Of agricultural  origin  (b) 16 UA 
per hi (L) — 
II. Other 16 UA 
per hi — 
B. Ethyl  alcohol  or neutral  spirits,  undenatured  of a strength  of 80°  or 
higher 
I. Of agricultural  origin: 
a) Obtained  from  molasses  (b) 30 UA 
per hi (L) — 
b) Obtained  from  cereals  (b) 30 UA 
per hi (L) — 
c) Vinous  or obtained  from  fruit  (b) 30 UA 
per hi (L) — 
d) Other,  including  mixtures  (b) 30 UA 
per hi (L) — 
II. Other 30 UA 
per hi 
22.09 Spirits  (other  than  those  of heading  No 22.08);  liqueurs  and  other  spirituous 
beverages;  compound  alcoholic  preparations  (known  as 'concentrated  ex-
tracts')  for the manufacture  of beverages: 
A. Spirits  (other  than  those  of heading  No 22.08: 
I. Of agricultural  origin 
a) More  than  45-2°: 
1. Obtained  from  molasses,  in containers  holding: 
aa) 2 litres  or less  (b) 1-60  UA 
per hi and  per 
degree 
+ 10 UA 
per hi (L) 
bb) More  than  2 litres  (b) 1-60  UA 
per hi and  per 
degree  (L) 
(a) In certain  conditions  a supplementary  levy  is payable  in respect  of certain  products  in addition  to the  customs  duty. 
(b) Entry  under  this  subheading  is subject  to conditions  to be determined  by the competent  authorities, 
No C 309/22 Official  Journal  of the European  Communities 31. 12. 76 
Rate  of Duty 
Heading 
Description autonomous 
number Description conventional 
or levy % 
(L) 
22.09 A. I. a) 2. Obtained  from  cereals,  in containers  holding: 
(continued) aa) 2 litres  or less  (a) 1-60  UA 
per hi and  per 
degree 
+ 10 UA 
per hi (L) 
bb) More  than  2 litres  (a) 1-60  UA 
per hi and  per 
degree  (L) 
3. Vinous  or obtained  from  fruit,  in containers  holding: 
aa) 2 litres  or less  (a) 1-60  UA — 
per hi and  per 
degree 
+ 10 UA 
per hi (L) 
bb) More  than  2 litres  (a) 1-60  UA — bb) More  than  2 litres  (a) 
per hi and  per 
degree  (L) 
4. Other,  including  mixtures,  in containers  holding: 
aa) 2 litres  or less  (a) 1-60  UA — aa) 2 litres  or less  (a) 
per hi and  per 
degree 
+- 10 UA 
per hi (L) 
bb) More  than  2 litres  (a) 1.60 UA — bb) More  than  2 litres  (a) 
per hi and  per 
degree  (L) 
b) of 45-2°  or less 
1. Obtained  from  molasses,  in containers  holding: 
aa) 2 litres  or less  (a) 1-60  UA 1-60  UA aa) 2 litres  or less  (a) 
per hi and  per per hi and  per 
degree degree 
+ 10 UA + 10 UA 
per hi (L) per hi (L) 
bb) More  than  2 litres  (a) 1-60  UA 1-60  UA bb) More  than  2 litres  (a) 
per hi and  per per hi and  per 
degree  (L) degree 
2. Obtained  from  cereals,  in containers  holding: 
aa) 2 litres  or less  (a) 1-60  UA 1-60  UA aa) 2 litres  or less  (a) 
per hi and  per per hi and  per 
degree degree 
+ 10 UA + 10 UA 
per hi (L) per hi 
bb) More  than  2 litres  (a) 1-60  UA 1-60  UA bb) More  than  2 litres  (a) 
per hi and  per per hi and  per 
degree  (L) degree 
3. Vinous  obtained  from  fruit,  in containers  holding: 
aa) 2 litres  or less  (a) 1-60  UA 1-60  UA aa) 2 litres  or less  (a) 
per hi and  per per hi and  per 
degree degree 
+ 10 UA + 10 UA 
per hi (L) per hi 
bb) More  than  2 litres  (a) 1-60  UA 1-60  UA 
per hi and  per per hi and  per 
degree  (L) degree 
(a) F.ntrv  under  this  subheading  is subject  to conditions  to be determined  by the  competent  authorities. 
31. 12. 76 Official  Journal  of the European  Communities  No  C 309/23 
Rate  of Duty 
Heading Description autonomous 
number Description % conventional 
or levy % 
(L) 
22.09 A. I. b) 4. Other,  including  mixtures,  in containers  holding: 
(continued) aa) 2 litres  or less  (a) 1 -60 UA 1-60  UA aa) 2 litres  or less  (a) 
per hi and  per per hi and per 
degree degree 
+ 10 UA + 10 UA 
per hi (L) per hi 
bb) More  than  2 litres  (a) 1-60  UA 1-60  UA bb) More  than  2 litres  (a) 
per hi and  per per hi and  per 
degree  (L) degree 
II. Other,  in containers  holding: 
a) 2 litres  or less 1-60  UA (b) a) 2 litres  or less 
per hi and  per (b) 
degree 
+ 10 UA 
per hi 
b) More  than  2 litres 1-60  UA (b) b) More  than  2 litres 
per hi and  per 
degree 
B. Compound  alcoholic  preparations  (known  as 'concentrated  extracts') 
for the manufacture  of beverages: 
I. Aromatic  bitters  of an alcoholic  strength  of 44°  to 49°  containing 
from  1-5  % to 6 % by weight  of gentian,  spices  and  various  ingre-
dients  and  from  4 % to 10 % of sugar,  in containers  of a capacity 
of 0-5 litre  or less 30 with Free 
a min.  of 
1-60  UA 
per hi and  per 
degree  (L) 
II. Other 30 with 27 with  a 
min.  of min.  of 
1-60  UA 1-60  UA 
per hi and  per per hi and  per 
degree  (L) degree 
C. Spirituous  beverages 
I. Rum,  arrak  and  tafia,  in containers  holding: 
a) 2 litres  or less 1-10  UA 1-10  UA 
per hi and  per per hi and  per 
degree degree 
+ 10 UA + 5 UA 
per hi (L) per hi 
b) More  than  2 litres 1-10  UA 1 UA 
per hi and  per per hi and  per 
degree  (L) degree 
II. Gin,  in containers  holding: 
a) 2 litres  or less 1-20  UA 1 UA 
per hi and  per per hi and  per 
degree degree 
+ 10 UA + 5 UA 
per hi (L) per hi 
b) More  than  2 litres 1-20  UA 1 UA 
per hi and  per per hi and  per 
degree  (L) degree 
(a) Entry  under  this  subheading  is subject  to conditions  to be determined  by the  competent  authorities. 
(b) See  Annex. 
No C 309/24 Official  Journal  of the  European  Communities 31.12.  76 
Rate  of Duty 
Heading Description autonomous 
number Description % conventional 
or levy % 
(L) 
22.09 C. III. Whisky: 
(continued) a) Bourbon  whiskey,  in containers  holding  (a): 
1. 2 litres  or less 1-20 UA 0-70 UA 
per hi and  per per hi and  per 
degree degree 
+ 10 UA + 5 UA 
per hi (L) per hi 
2. More  than  2 litres 1-20 UA 0-70 UA 
per hi and  per per hi and  per 
degree  (L) degree 
b) Other,  in containers  holding: 
1. 2 litres  or less 1-20 UA 0-80 UA 
per hi and per per hi and  per 
degree degree 
+ 10 UA + 5 UA 
per hi (L) per hi 
2. More  than  2 litres 1-20 UA 0-80 UA 
per hi and  per per hi and per 
degree  (L) degree 
IV. Vodka  with  an ethyl  alcohol  content  of 45-2°  or less  and  plum, 
pear or cherry  brandy,  in containers  holding: 
a) 2 litres  or less 1-60 UA 1-30 UA 
per hi and  per per hi and  per 
degree degree 
+ 10 UA + 5 UA 
per hi (L) per hi 
b) More  than  2 litres 1-60 UA 1-30 UA b) More  than  2 litres 
per hi and  per per hi and  per 
degree  (L) degree 
V. Other  spirituous  beverages: 
a) Brandy  (other  than  brandy  made  from  stone  fruit,  seed  fruit  or 
seed-fruit  marc): 
1. With  an ethyl  alcohol  content  of more  than  45-2°  in containers 
holding: 
aa) 2 litres  or less 1-60 UA — 
per hi and  per 
degree 
+ 10 UA 
per hi (L) 
bb) More  than  2 litres 1-60 UA 
per hi and  per 
degree  (L) 
(a) Entry  under  this  subheading  is subject  to conditions  to be determined  by the competent  authorities. 
31.12.76 Official  Journal  of the European  Communities No C 309/25 
Heading 
number Description Rate  of Duty 
autonomous 
% 
or levy 
(L) conventional 
% 
22.09 
(continued) C. V. a) 2. With  an ethyl  alcohol  content  of 45-2c 
holding: 
aa) 2 litres  or less or less,  in containers 
bb) More  than  2 litres 
b) Liqueurs: 
1. With  an ethyl  alcohol  content  of more  than  45-2c 
holding: 
aa) 2 litres  or less 
bb) More  than  2 litres 
2. With  an ethyl  alcohol  content  of 45-2°  or less,  in containers 
holding: 
aa) 2 litres  or less 
bb) More  than  2 litres 
c) Other,  in containers  holding: 
1. 2 litres  or less 
2. More  than  2 litres 1-60  UA 
per hi and  per 
degree 
+ 10 UA 
per hi (L) 
1-60  UA 
per hi and  per 
degree  (L) 1-60  UA 
per hi and  per 
degree 
+ 10 UA 
per hi 
1-60  UA 
per hi and  per 
degree 
in containers 
1-60  UA 
per hi and  per 
degree 
+ 10 UA 
per hi (L) 
1-60 UA 
per hi and  per 
degree  (L) 
1-60  UA 
per hi and  per 
degree 
+ 10 UA 
per hi (L) 
1-60  UA 
per hi and  per 
degree  (L) 
1-60  UA 
per hi and  per 
degree 
+ 10 UA 
per hi (L) 
1-60  UA 
per hi and  per 
degree  (L) 1-60  UA 
per hi and  per 
degree 
+ 10 UA 
per hi 
1-60  UA 
per hi and  per 
degree