Council Directive 2000/44/EC of 30 June 2000 amending Directive 92/12/EEC as regards temporary quantitative restrictions for products subject to excise duties brought into Sweden from other Member States
Date: 2000-06-30
Institutions: Council of the European Union
Subjects: Sweden, alcohol, import, personal effects, quantitative restriction, tobacco

L 161/82

EN

Official Journal of the European Communities

1.7.2000

COUNCIL DIRECTIVE 2000/44/EC

of 30 June 2000

amending Directive 92/12/EEC as regards temporary quantitative restrictions for products subject
to excise duties brought into Sweden from other Member States

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 (1),

Having regard to the consultation of the Economic and Social
Committee,

Whereas:

(1)

(2)

(3)

(4)

(5)

(6)

Article 26(3) of Council Directive 92/12/EEC of 25
February 1992 on the general arrangements for prod-
ucts (2) subject to excise duty and on the holding, move-
ment and monitoring of such products grants Sweden
the right to continue to apply, until 30 June 2000, the
same restrictions as laid down in the 1994 Act of Acces-
sion 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.

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 unacceptable diversion of
trade and
revenue and distortion of competition in Sweden, which
has traditionally applied high excise duties to the prod-
ucts concerned both as an important source of revenue
and for health and social reasons.

Finland and Denmark have been authorised to apply
similar restrictions until 31 December 2003.

Sweden has requested authorisation to continue to apply
such restrictions for the same period as Finland and
Denmark, as it needs more time to adjust its alcohol
policy to a situation without restrictions.

the same time, Sweden undertakes to raise the
At
current quantitative limits
for alcoholic drinks and
tobacco products brought into Swedish territory from
other Member States in several steps in order for it to
align 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.

Article 26 of Directive 92/12/EEC represents a deroga-
tion from one of
the
internal market, namely the right of its citizens to trans-
port goods purchased for their own use throughout the

the fundamental principles of

(7)

(8)

Community without
incurring liability to new duty
charges, so it is necessary to limit its effects as far as
possible.

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 restric-
tions prior to their complete removal at that date.

this
Having regard to the economic importance of
Directive it is necessary to invoke the ground of urgency
referred to in point I(3) of the Protocol to the Treaty of
Amsterdam on the role of national parliaments in the
European Union,

HAS ADOPTED THIS DIRECTIVE:

Article 1

Directive 92/12/EEC is amended as follows:

1. Article 26(3) shall be replaced by the following:

‘3. Without prejudice to Article 8, Sweden shall be
authorised to apply the restrictions set out in the Annex on
the quantity of alcoholic drinks and tobacco products.

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

It shall apply until 31 December 2003.’

2. The Annex set out in the Annex to this Directive shall be

added.

Article 2

1. 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.

those provisions,

When Member States adopt
they shall
contain a reference to this Directive or be accompanied by
such a reference on the occasion of their official publication.
Member States shall determine how such reference is to be
made.

(1) Opinion delivered on 15 June 2000 (not yet published in the Offi-

cial Journal).

(2) 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).

2. Member States shall communicate to the Commission the
text of the main provisions of domestic law which they adopt
in the field governed by this Directive.

1.7.2000

EN

Official Journal of the European Communities

L 161/83

This Directive shall enter into force on 1 July 2000.

Article 3

This Directive is addressed to the Member States.

Article 4

Done at Brussels, 30 June 2000.

For the Council

The President

J. GAMA

ANNEX

‘ANNEX

Article 26(3)

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

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

From 1 July 2000

400

200

100

550 g’

Cigarettes or

cigarillos or

cigars or

smoking tobacco