Proposal for a Council Directive amending Council Directive 92/12/EEC of 25 February 1992 as regards temporary quantitative restrictions for products subject to excise duties brought into Sweden from other Member States
Date: 2000-05-22
Institutions: European Commission
Subjects: Sweden, derogation from EU law, import restriction, quantitative restriction, temporary admission

C 311 E/238

EN

Official Journal of the European Communities

31.10.2000

Proposal for a Council Directive amending Council Directive 92/12/EEC of 25 February 1992 as
regards temporary quantitative restrictions for products subject to excise duties brought into
Sweden from other Member States

(2000/C 311 E/16)

COM(2000) 295 final (cid:151) 2000/0118(CNS)

(Submitted by the Commission on 22 May 2000)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European
Community, and in particular Article 93 thereof,

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Parliament,

Having regard to the opinion of
Committee,

the Economic and Social

Whereas:

(1) Article 26(3) of Council Directive 92/12/EEC of 25 February
1992 on the general arrangements for products subject to
excise duty and on the holding, movement and monitoring
of such products (1), grants Sweden the right to continue to
apply, until 30 June 2000, the same restrictions as laid
down in the Act of Accession of Sweden on the quantity
of alcoholic drinks and tobacco products, which may be
brought into Swedish territory without further excise duty
payment by private individuals for their own use.

(2) This derogation was granted because in a Europe without
frontiers where excise rates vary widely, an immediate, total
removal of excise limitations would have caused an unac-
ceptable diversion of trade and revenue and distortion of
competition in Sweden, which has traditionally applied
high excise duties to the products concerned both as an
important source of revenue and for health and social
reasons.

(3) Finland and Denmark have been authorised to apply

similar restrictions until 31 December 2003.

alcoholic drinks

(5) At the same time, Sweden undertakes to raise the current
for
and tobacco
quantitative
limits
products brought
into Swedish territory from other
Member States in several steps in order to align Sweden
gradually with the Community rules laid down in Articles
8 and 9 of Directive 92/12/EEC and to ensure a complete
removal of intra-Community restrictions for these products
by 31 December 2003.

(6) The provisions of Article 26 represent a derogation from a
fundamental principle of the internal market, namely the
right of its citizens to transport goods purchased for their
own use throughout
incurring
liability to new duty charges, so it is necessary to limit
its effects as far as possible.

the Community without

(7) It

is therefore appropriate to provide further time for
adjustment
in Sweden by extending the deadline laid
down in Article 26(3) of Directive 92/12/EEC for a
non-renewable period until 31 December 2003 and to fix
the steps of the gradual
liberalisation of the restrictions
prior to their complete removal at that date,

HAS ADOPTED THIS DIRECTIVE:

Article 1

Directive 92/12/EEC is amended as follows:

1. In Article 26, paragraph 3 is replaced by the following:

(cid:145)3. Without prejudice to Article 8, Sweden shall be auth-
orised to apply the restrictions set out in the Annex on the
quantity of alcoholic drinks and tobacco products.

(4) Sweden has requested authorisation to continue to apply
such restrictions for
the same period as Finland and
Denmark, as more time is needed to adjust their alcohol
policy to a situation without restrictions.

The authorisation shall concern the quantity of alcoholic
drinks and tobacco products which may be brought into
Swedish territory without further excise duty payment by
private individuals for their own use.

(1) OJ L 76, 23.3.1992, p. 1; Directive as last amended by Directive

96/99/EC (OJ L 8, 11.1.1997, p. 12).

It shall apply until 31 December 2003.(cid:146)

31.10.2000

EN

Official Journal of the European Communities

C 311 E/239

2. The Annex in the Annex to this Directive is added.

Member States shall determine how such reference is to be
made.

Article 2

Member States shall bring into force the laws, regulations and
administrative provisions necessary to comply with this
Directive by 1 July 2000 at the latest. They shall forthwith
inform the Commission thereof.

Article 3

This Directive shall enter into force on the third day following
that of its publication in the Official Journal of
the European
Communities.

When Member States adopt those provisions, they shall contain
a reference to this Directive or be accompanied by such a
their official publication.
reference on the occasion of

Article 4

This Directive is addressed to the Member States.

ANNEX

(cid:145)ANNEX

Article 26(3)

Quantity of alcoholic drinks and tobacco products which may be brought into Swedish territory without
further excise duty payment by private individuals for their own use

Alcoholic drinks

From 1 July 2000

From 1 January 2001

From 1 January 2002

From 1 January 2003

Spirits

Intermediate products

Wines (including sparkling
wine)

Beer

1 l

3 l

20 l

24 l

1 l

3 l

26 l

32 l

2 l

3 l

26 l

32 l

5 l

3 l

52 l

64 l

Tobacco products

Cigarettes or

cigarillos or

cigars or

smoking tobacco

From 1 July 2000

400

200

100

550 g(cid:146)