Proposal for a COUNCIL DIRECTIVE amending Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages
Date: 2018-05-25
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: alcohol, approximation of laws, beer, beverage industry, chemical alcohol, cider, ethanol, excise duty, tax harmonisation, tax relief

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   EUROPEAN COMMISSION  Brussels, 25.5.2018 COM(2018) 334 final 2018/0173 (CNS)  Proposal for a COUNCIL DIRECTIVE amending Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages {SEC(2018) 254 final} - {SWD(2018) 258 final} - {SWD(2018) 259 final}  
 
 
EXPLANATORY MEMORANDUM 

1. 

• 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

Several  legal  acts  define  the  EU  system  for  harmonised  excise  duties.  Council  Directive 
2008/118/EC  sets  out  the  general  arrangements  for  goods  subject  to  excise  duty,  with 
particular  emphasis  on  the  production,  storage  and  movement  of  excise  goods  between 
Member  States.  Energy  products  and  electricity  are  covered  by  Directive  2003/96/EC  and 
manufactured tobacco is covered by Directive 2011/64/EU.  

Directive 92/83/EEC on the structures of excise duty on alcohol and alcoholic beverages sets 
out  the  common  rules  on  the  structures  of  excise  duty  applied  to  alcohol  and  alcoholic 
beverages.  Directive  92/83/EEC  defines  and  classifies  the  different  types  of  alcohol  and 
alcoholic  beverages,  according  to  their  characteristics,  and  provides  a  legal  framework  for 
reduced rates, exemptions and derogations in some sectors.  

Since the adoption of the Directive in 1992, the first and only evaluation was commenced in 
2014. Therefore, the Directive was identified by the Commission for an evaluation under the 
Commission’s Regulatory Fitness and Performance Programme (REFIT)1. A REFIT initiative 
regarding  this  directive  and  Directive  2008/118/EC  was  announced  in  Annex  ii  of  the 
Commission  Work  Programme  for 20172. A proposal to  amend Directive 2008/118/EC will 
also be presented to the Council along with this proposal. 

The  Directive  has  not  kept  pace  with  the  challenges  and  opportunities  offered  by  new 
technologies  and  developments  within  the  alcohol  industry.  Some  problems  have  been 
identified  and  inefficiencies  persist  causing  possible  distortions  of  the  internal  market.  The 
large variation in duty levels between Member States3, which provides a strong incentive for 
tax evasion, and other weaknesses in the design of the tax necessitate the use of burdensome 
administrative  procedures  for  both  tax  administrations  and  economic  operators.  These 
disproportionate  administrative  and  compliance  costs  for  economic  operators  restrict  the 
participation of small and medium-sized enterprises in intra-EU trade in alcohol and alcoholic 
beverages. 
The  recommendations  and  findings  of  the  evaluation4  were  taken  into  account  in  the 
Commission’s report submitted to the Council in October 20165. In December 2016, Member 
States unanimously supported the call to review the Directive and the Council subsequently 

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https://ec.europa.eu/info/law/law-making-process/evaluating-and-improving-existing-laws/refit-
making-eu-law-simpler-and-less-costly/refit-platform_en. 
COM(2016) 710 final 
Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on 
alcohol and alcoholic beverages, OJ L 316, 31.10.1992, p.29 sets the minimum rates of excise. While a 
proposal to amend Directive 92/84/EEC may reduce the incentive for tax evasion and positively impact 
on public health, this impact assessment will not focus on this due to the limited support of stakeholders 
and the Commission's prior experience in proposing an amendment to this Directive.   
Ramboll  Management  Consulting,  Coffey,  Europe  Economics,  “Evaluation  of  Council  Directive 
92/83/EEC on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages”, 
2016 
'Report from the Commission to the Council on the evaluation of Council Directive 92/83/EEC on the 
structures of excise duties on alcohol and alcoholic beverage', Brussels, 28.10.2016, COM (2016) 676 
final. 

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adopted Council Conclusions of 6 December 20166, asking the Commission to carry out the 
necessary studies and consultation to submit a proposal for revision. 

The  study  and  the  impact  assessment  focussed  on  the  same  main  areas  mentioned  in  the 
Commission report and the Council conclusions, which are::  

 

 

 

 

Dysfunctions in the application of exemptions for denatured alcohol. The proposal is 
a clarification of the relevant articles of the Directive to increase legal certainty.  

Dysfunctions  in  the  classification  of  certain  alcoholic  beverages.  It  is  proposed  to 
split  the  existing  other  fermented  beverages  category  into  two  subcategories.  The 
first  subcategory  will  maintain  the  current  treatment,  while  the  second  will  define 
and treat traditional other fermented beverages separately.  

Dysfunctional  application  of  reduced  rates  for  small  producers  and  low  strength 
alcoholic  beverages.  A  proposal  for  the  extension  of  reduced  rates  for  small  cider 
makers and an increase in the threshold to which reduced rates are applicable to beer 
are  included.  It  is  also  proposed  to  develop  a  uniform  certificate  for  small 
independent breweries and cider makers across the EU. 
Unclear  provisions  to  measure  degrees  Plato7  of  sweetened  or  flavoured  beer.  The 
proposal is a clarification of the relevant articles to increase legal certainty. 

The  2017  study  took  a  broad  approach  to  the  possible  problems,  identified  through  various 
sources,  with  the  functioning  of  Directive  92/83/EEC.  Follow-up  analysis  of  both  studies 
resulted in a conclusion that not all of the aspects of the problematic areas merited EU action. 
Therefore the following areas identified in the Council conclusions are not addressed in this 
proposal: 

 

 

 

the  extension  of  excise  duty  exemption  for  private  production  of  fermented 
beverages (i.e. beer, wine and other fermented beverages) for home consumption to 
other beverages (i.e. ethyl alcohol). This was not taken further due to the associated 
health and fraud risks and the lack of support from Member States.  

the  extension  of  reduced  rates  for  small  wine  and  fortified  wines  producers.  It  was 
decided not to address this issue as its introduction would bring no benefits to these 
small producers.  

the  reduction  of  excise  duty  rates  for  low  strength  wine,  ethyl  alcohol  and 
intermediate  products.  This  was  not  progressed  as  compliance  with  the  EU 
definitions of these products effectively means that no benefits would be achieved.   

The  objective  of  this  initiative  is  to  amend  Council  Directive  92/83/EEC  to  improve  the 
regulatory framework to bring benefits to businesses, Member States and citizens. 

• 

Consistency with existing policy provisions in the policy area 

The proposal preserves the objectives of Directive 92/83/EEC, which were fully in line with 
existing policies and objectives relevant to the structures of excise duty applied to alcohol and 
alcoholic beverages. 

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http://data.consilium.europa.eu/doc/document/ST-15009-2016-INIT/en/pdf 
The Plato  method seeks  to  estimate  the  concentration  of extract in  a  fluid  as  a percentage by weight. 
The addition of sugar or flavour in the beer after fermentation may artificially affect its Plato degree. 

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Consistency with other Union policies 

• 
The  proposal  is  consistent  with  the  2015  Single  Market  Strategy8,  where  the  Commission  sets 
out to remove the differences at national level to ensure and to improve the functioning of the 
Single Market. 

The proposed measure on denatured alcohol is consistent with the requirements of Article 168 
of TFEU, where the Commission ensures the protection of human health. This measure aims 
to reduce fiscal fraud and the negative health impacts of denatured alcohol which can be used 
to produce illicit alcohol. 

The  health  impacts  of  reduced  rates  for  small  cider  makers  and  low  strength  beer  cannot  at 
present be conclusively determined but are not expected to be substantial. 

2. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

The legal basis is Article 113 of TFEU. This provision enables the Council, acting unanimously 
in  accordance  with  a  special  legislative  procedure  and  after  consulting  the European  Parliament 
and  the  Economic  and  Social  Committee,  to  adopt  provisions for  the  harmonisation  of Member 
States’ legislation in the area of indirect taxation. 

• 

Subsidiarity (for non-exclusive competence)  

In accordance with the principles of subsidiarity and proportionality as set out in Article 5 of 
the Treaty on European Union9, the objectives of the proposal cannot be sufficiently achieved 
by Member States and can therefore be better achieved at Union level. The proposal does not 
go beyond what is necessary to achieve those objectives.  

The source of the current complications for the excise duty exemption for denatured alcohol, 
classification  of  certain  alcoholic  beverages,  status  of  independent  small  brewers  and 
measurement  of  degree  Plato  lays  precisely  in  the  absence  of  clear  rules  at  EU  level. 
Decisions  taken  unilaterally  by  Member  States  create  additional  complexity  and  legal 
uncertainty. The extension of the reduced excise duty rates to small independent cider makers 
is  not  possible  as  the  Directive  effectively  prevents  Member  States  from  correcting  this 
imbalance  as  Member  States  may  apply  reduced  excise  duty  rates  to  independent  small 
producers of beer and ethyl alcohol but not to small independent cider makers. This is also the 
case in relation to the threshold for low strength alcohol.  

The  majority  of  Member  State  administrations  have  pointed out  the  need  for  improving  the 
common definitions and rules of alcohol and alcoholic beverages for excise purposes at EU 
level.  This is reflected in the Council Conclusions adopted on 6 December 2016, where the 
Council  requested  the  Commission  to  carry  out  the  necessary  studies  to  prepare  a  possible 
legislative proposal for the revision of Directive 92/83/EEC. 

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Communication  from  the  Commission  to  the  European  Parliament,  the  Council,  the  European 
Economic and Social Committee and the Committee of the Regions upgrading the Single Market: more 
opportunities for people and business (COM (2015) 550 final), p.4.   
Consolidated version of the Treaty on European Union (OJ C 326, 26.10.2012, p.13) 

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• 

Proportionality 

This proposal complies with the principles of proportionality as set out in Article 5(4) of the 
Treaty on European Union. The proposed amendments do not go beyond what is necessary to 
address the issues at stake and, in that way, to achieve the Treaty objectives of ensuring that 
the internal market functions properly and effectively. In particular the proposed extension of 
the reduced rates for small independent cider makers would enhance the competitiveness of 
these producers with limited adverse effects in terms of foregone revenues and administrative 
burdens and put them on an equal footing with small beer and ethyl alcohol producers. 

• 

Choice of the instrument 

A  Directive  is  proposed  in  order  to  amend  Directive  92/83/EEC.  No  alternative  national, 
bilateral  or  other  international  initiative  would  provide  the  same  level  of  effectiveness  in 
terms  of  the  functioning  of  the  internal  market  and  the  monitoring  and  control  of  excisable 
alcohol,  and  significant  added  value  consequently  accrues  from  establishing  common 
definitions and rules of alcohol and alcoholic beverages for excise purposes at EU level. 

3. 

• 

RESULTS 
CONSULTATIONS AND IMPACT ASSESSMENTS 

EX-POST 

EVALUATIONS, 

OF 

STAKEHOLDER 

Ex-post evaluations/fitness checks of existing legislation 

In preparing this proposal, the existing rules on the structures of excise duty applied to alcohol 
and alcoholic beverages have been evaluated. An external (evaluation) study was carried out 
in  2014/2016  by  a  consultant10.  The  recommendations  and  findings  of  the  external 
(evaluation)  study  were  taken  into  account  in  the  Commission’s  evaluation  report  (SWD) 
submitted to the Council in October 201611. In December 2016, Member States unanimously 
supported  the  call  to  review  the  Directive  and  the  Council  subsequently  adopted  Council 
Conclusions of 6 December 201612, asking the Commission to carry out the necessary studies 
and  consultation  to  submit  a  proposal  for  revision.  An  external  study  on  the  structures  of 
excise  duty  on  alcohol  and  alcoholic  beverages  was  undertaken  by  another  consultant13  in 
2017.  

• 

Stakeholder consultations 

The consultation  strategy sought to gather feedback  from stakeholders on the application  of 
the current rules on the structures of excise duty applied to alcohol and alcoholic beverages 
and to get their views on possible changes to such provisions. 

The  strategy  consisted  of  (i)  an  in-depth  consultation of  consultation  of  161  stakeholders  in 
several Member States and at EU level and (ii) an internet based open public consultation held 
over  12  weeks  from  18  April  2017  to  11  July  2017,  with  166  contributions  received.  The 

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Ramboll  Management  Consulting,  Coffey,  Europe  Economics,  “Evaluation  of  Council  Directive 
92/83/EEC on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages”, 
2016 
'Report from the Commission to the Council on the evaluation of Council Directive 92/83/EEC on the structures of 
excise duties on alcohol and alcoholic beverage', Brussels, 28.10.2016, COM (2016) 676 final. 
http://data.consilium.europa.eu/doc/document/ST-15009-2016-INIT/en/pdf 
A  grouping  led  by  Economisti  Associati  s.r.l.  and  including  the  Centre  for  European  Policy  Studies 
(CEPS),  CASE  -  Center  for  Social  and  Economic  Research,  wedoIT-solutions  GmbH,  and  ECOPA 
undertook the assignment titled “Study on Council Directive 92/83/EEC on the structures of excise duty 
on alcohol and alcoholic beverages” 

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synopsis  report  of  the  stakeholder  consultation  is  available  in  Annex  2  of  the  impact 
assessment accompanying this proposal.  

An external consultant assisted the Commission in conducting an Open Public Consultation to 
collect stakeholders’ comments and feedback on the issues identified and the possible options 
for a revision of the Directive.   

• 

Collection and use of expertise 

This  proposal  is based on the analysis of the evaluation study carried out  in  2014/2016, the 
Commission’s  report  submitted  to  the  Council  in  October  2016  and  the  study  in  2017.  The 
2017 study gathered and analysed the evidence on the existing costs and benefits arising from 
the Directive  to  determine the scale of the problems identified in the evaluation study. This 
study developed options for amending the current rules and assessed the economic and social 
impacts of such options.  

• 

Impact assessment 

The impact assessment for the proposal was considered by the Regulatory Scrutiny Board on 
24  January  2018.  The  Board  issued  a  positive  opinion  with  reservations  on  the  proposal 
together  with  recommendations,  which  have  been  taken  into  account.  In  particular 
reservations  were  expressed  regarding  the  assessment  of  the  overall  effects  of  the  proposed 
REFIT  measures  in  terms  of  simplification  and  reduction  of  administrative  burdens.  The 
opinion of the Board, the recommendations and an explanation of how they were taken into 
account are included in Annex 1 of the Staff Working Document accompanying this proposal. 

• 

Regulatory fitness and simplification 

The  revision  of  the  Directive  is  part  of  the  Commission's  REFIT  programme.  Evidence 
collected  in  the  evaluation  and  feedback  gathered  from  the  day-to-day  application  of  the 
Directive's  provisions  led  to  the  conclusion  that  there  was  a  perceivable  –  albeit  hardly 
quantifiable – lack of legal certainty over the treatment of specific products, leading in turn to 
potential  additional  costs  to  economic  operators.  Most  of  the  problems  identified  were 
specific  to  certain  markets  or  certain  products.  In  terms  of  REFIT  objectives,  these  focus 
particularly  on  those  areas  where  economic  operators  see  excessive  regulatory  costs  and 
burdens. Rather these costs and burdens, the proposal focuses on unnecessary regulatory costs 
and  burdens,  which  could  be  avoided  if  the  Directive  functioned  better.  In  particular  the 
proposal focuses on the hassle costs from the lack of legal uncertainty over the treatment of 
specific  products.  Clarification  of  the  exemption  for  indirect  uses  of  partially  denatured 
alcohol  will  ensure  a  fairer  treatment  across  the  EU  and  reduce  the  costs  for  users  in  the 
minority of Member States that currently do not consider that partially denatured alcohol used 
for such indirect uses qualify for this exemption.  

The  annual  administrative  burden  as  a  result  of  the  proposed  extension  of  the  reduced  rate 
scheme to small cider makers is estimated to be €178 per cider maker or an aggregated total 
of €200 000 annually. These burdens are similar to those incurred by small breweries availing 
of this scheme. For more information, see section 8 of the impact assessment accompanying 
this proposal in relation to the costs and burdens of this Directive.  

• 

Fundamental rights 

The proposal has no consequences for the protection of fundamental rights.  

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4. 

BUDGETARY IMPLICATIONS 

The proposal does not have any implications for the Union budget. 

5. 

• 

OTHER ELEMENTS 

Implementation plans and monitoring, evaluation and reporting arrangements 

The  Committee  on  Excise  Duty,  an  advisory  committee  on  excise  issues  in  which 
representatives of all Member States participate, chaired by the Commission will monitor the 
implementation of the proposed amendments of the Directive and discuss and clarify possible 
interpretation issues between Member States regarding the new legislation.  

The Committee on Excise Duty will report on any problems with the implementation and the 
evolution of problems with the functioning of the Directive and discuss and clarify possible 
interpretation  issues  between  Member  States  regarding  the  new  legislation.  Member  States 
and the Commission will evaluate the functioning of the evolutions provided for in the new 
legislation  at  least  5  years  after  its  entry  into  force,  allowing  the  markets  to  adjust  and  the 
results and impacts to materialise. 

• 

Explanatory documents (for directives) 

Explanatory  documents  are  not  required  as  the  proposal  aims  to  simplify  and  clarify  the 
existing regime.  

• 

Detailed explanation of the specific provisions of the proposal 

Point 1 of Article 1 modifies Article 3, to clarify the provisions relating to the degrees Plato 
measurement of beer. 

Point  2  of  Article  1  modifies  Article  4  to  provide  for  a  uniform  certificate  for  small 
independent breweries across the EU. This will improve the cross border functionality of the 
existing relief for small breweries. 

Point 3 of Article 1 amends Article 5 to increase the threshold to which reduced rates may be 
applied to low strength beer.  

Point  4  of  Article  1  modifies  Article  12  to  introduce  a  definition  of  'cider'.  This  will  also 
facilitate the application of reduced rates for independent small cider makers, which will be 
introduced in point 6. 

Point  5  of  Article  1  amends  Article  13  to  take  account  of  the  optional  reduced  rates  for 
independent small cider makers introduced in point 6.  

Point  6  of  Article  1  inserts  Article  13a  to  introduce  optional  reduced  rates  for  independent 
small cider makers.  

Point  7  of  Article  1  modifies  Article  27  to  clarify  the  provisions  relating  to  exemptions  for 
denatured  alcohol  and  to  increase  the  legal  certainty  for  economic  operators  and  Member 
State authorities. 

Point 8 of Article 1 deletes Article 28, which currently allows the UK to provide exemptions 
for certain products which are no longer exempted in the UK.  

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Point  9  of  Article  1  inserts  Articles  28a  which  provides  implementing  powers  to  the 
Commission. 

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2018/0173 (CNS) 

Proposal for a 

COUNCIL DIRECTIVE 

amending Directive 92/83/EEC on the harmonization of the structures of excise duties 
on alcohol and alcoholic beverages 

THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  on  the  Functioning  of  the  European  Union,  and  in  particular 
Article 113 thereof, 

Having regard to the proposal from the European Commission, 

After transmission of the draft legislative act to the national parliaments, 
Having regard to the opinion of the European Parliament14,  
Having regard to the opinion of the European Economic and Social Committee15,  

Acting in accordance with a special legislative procedure, 

Whereas:  

(1) 

(2) 

(3) 

(4) 

Some provisions of Council Directive 92/83/EEC16 are outdated and unclear and result 
in  unnecessarily  burdensome  administrative  procedures  for  both  tax  administrations 
and  economic  operators.  The  costs  for  economic  operators  of  complying  with  those 
procedures have the effect of restricting the participation of small and medium-sized 
enterprises in trade in alcohol and alcoholic beverages in the internal market. 

In order to ensure the uniform application of the conditions for fixing excise duty on 
beer, and in particular with regards to the measurement of degrees Plato for sweetened 
or  flavoured  beer,  it  is  necessary  to lay  down  the  conditions  for  the  measurement  of 
degrees Plato. 

The  alcoholic  strength  of  beer  to  which  reduced  rates  for  low  strength  beer  may  be 
applied  is  in  general  too  low  to  provide  any  tangible  incentive  for  brewers  to  be 
innovative  and  create  new  low  strength  products.  In  order  to  encourage  the 
development of low strength beer, the threshold for low strength alcohol rates should 
be increased. 

In  order  to  ensure  the  uniform  application  of  the  conditions  for  classifying  certain 
beverages as "other fermented beverages" and address the legal uncertainty that causes 
those beverages to  be  treated differently in  the internal  market, it is necessary to lay 
down the definition of the term 'cider'.  

(5)  Member States  may apply reduced rates to  beer and ethyl  alcohol produced  in small 
volumes  by  independent  small  producers.  In  order  to  avoid  cider  being  treated 

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OJ C , , p. . 
OJ C , , p. . 
Council  Directive  92/83/EEC  of  19  October  1992  on  the  harmonization  of  the  structures  of  excise 
duties on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, p. 21). 

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(6) 

(7) 

(8) 

(9) 

(10) 

differently from beer and ethyl alcohol, Member States should also have the power to 
apply  reduced  rates  to  cider  produced  in  small  volumes  by  independent  small  cider 
makers. 

In order to facilitate the recognition of their status as independent small producers in 
all Member States, for the purposes of the application of the reduced excise duty rates 
on  beer  and  cider  implementing  powers  should  be  conferred  on  the  Commission  in 
respect of laying down a form for a uniform certificate confirming the annual output of 
the  small  producer  and  its  compliance  with  the  criteria  laid  down  in  Directive 
92/83/EEC. Those powers should be exercised in accordance with Regulation (EU) No 
182/2011 of the European Parliament and of the Council17. 

In order to reduce the compliance burden for economic operators and to increase legal 
certainty, the conditions for applying the exemptions for any type of denatured alcohol 
should be revised.  

In order to ensure the uniform application of the exemption for completely denatured 
alcohol, it is necessary to further clarify the conditions for the mutual recognition of 
completely  denatured  alcohol.  In  order  to  increase  the  legal  certainty  it  is  also 
necessary to clarify the procedures for the notification changes to the requirements for 
the complete denaturing of alcohol. 

In  order  to  lay  down  the  procedures  for  the  assessment  of  Member  States' 
requirements  for  the  complete  denaturation  of  alcohol,  implementing  powers  should 
be conferred on the Commission in respect of accepting or rejecting the requirements 
for  the  complete  denaturation  of  alcohol  notified  by  Member  States.  Those  powers 
should be exercised in accordance with Regulation (EU) No 182/2011. 

In  order  to  ensure  the  uniform  application  of  the  exemption  for  partially  denatured 
alcohol, it is necessary to clarify the conditions for the mutual recognition of partially 
denatured alcohol and to lay down that maintenance and cleaning of the manufacturing 
equipment is part of the manufacturing process and that the partially denatured alcohol 
used  for  that  purpose  is  therefore  covered  by  the  exemption.  In  order  to  reduce  the 
fraudulent use of that exemption, it is necessary to lay down further conditions for its 
application. 

(11)  The exemptions for the United Kingdom laid down in respect of two specific alcoholic 
beverages reflected exemptions  provided for in the national  legislation of the United 
Kingdom. As those exemptions from the harmonised excise duty were repealed in the 
United  Kingdom's  national  legislation,  they  are  no  longer  relevant  and  should  be 
abolished at Union level. 

(12)  Since  the  objectives  of  this  Directive,  namely  to  reduce  the  compliance  burden  of 
economic  operators  and  administrative  burden  for  tax  administrations,  cannot  be 
sufficiently achieved by the Member States but can rather, by reason of the effects of 
the  action,  be  better  achieved  at  Union  level,  the  Union  may  adopt  measures,  in 
accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on the 
European Union. In accordance with the principle of proportionality as set out in that 
Article, this Directive does not go beyond what is necessary in order to achieve those 
objectives. 

17 

Regulation  (EU)  No  182/2011  of  the  European  Parliament  and  of  the  Council  of  16  February  2011 
laying down the rules and general principles concerning mechanisms for control by the Member States 
of the Commission's exercise of implementing powers (OJ L 55, 28.2.2011, p. 13). 

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(13)  Directive 92/83/EEC should therefore be amended accordingly, 

HAS ADOPTED THIS DIRECTIVE: 

Directive 92/83/EEC is amended as follows:  

Article 1 

(1) in Article 3(1), the following subparagraph is added: 

"All the ingredients of the beer, including those added after fermentation, shall be taken into 
account for the purposes of measuring the degree Plato.";  

(2) in Article 4, the following paragraphs 4 and 5 are added: 

"4.  Member  States  shall,  on  request,  provide  a  certificate  to  independent  small  breweries 
established in their territory confirming their annual total production of beer and confirming 
their compliance with the criteria in paragraph 2.  

5.  The  Commission  shall  adopt  implementing  acts  laying  down  the  form  of  the  certificate 
referred to in paragraph 4. Those implementing acts shall be adopted in accordance with the 
examination procedure referred to in Article 28a(2) ."; 

(3) in Article 5, the words "2,8 %" are replaced by the words "3,5 %"; 

(4) in Article 12, the following point 3 is added: 

"3.  The  term  'cider'  means  a  beverage  having  an  actual  alcoholic  strength  by  volume 
exceeding  1,2 %  vol  but  not  exceeding  8,5 %  vol,  obtained  only  from  the  fermentation  of 
apple  or  pear  juice  or  both,  and  without  the  addition  of  any  other  alcohol  or  alcoholic 
beverage.";  

(5) in Article 13(2) the words "Except as provided in paragraph 3" are replaced by the words 
"Except as provided for in paragraphs 3 and Article 13a"; 

(6) the following Article is inserted: 

"Article 13a 

1. Member States may apply reduced rates of duty, which may be differentiated in accordance 
with the annual production of the cider makers concerned, to cider made by independent small 
cider makers within the following limits:  

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- the reduced rates shall not be applied to undertakings producing more than 15 000 hl of cider  
per year,  

- the reduced rates, which may fall below the minimum rate, shall not be set more than 50 % 
below the standard national rate of excise duty for cider.  

2.  For  the  purposes  of  this  Article  the  term  'independent  small  cider  maker'  shall  mean  a 
producer  of  cider  which  is  legally  and  economically  independent  of  any  other  cider  maker, 
which uses premises situated physically apart from those of any other cider maker and does 
not  operate  under  licence.  However,  where  two  or  more  small  cider  makers  cooperate,  and 
their  combined  annual  production  does  not  exceed  15  000  hl,  those  cider  makers  may  be 
treated as a single independent small cider maker.  

3.  Member  States  shall  ensure  that  any  reduced  rates  they  introduce  apply  equally  to  cider 
delivered into  their territory from independent small  cider makers situated in  other Member 
States. In particular they shall ensure that no individual delivery from another Member States 
ever bears more duty than its exact national equivalent.  

4. Member States shall, on request, provide a certificate to independent small cider makers in 
their  territory  confirming  their  annual  total  production  of  cider  for  the  cider  maker  and 
confirming their compliance with the criteria in paragraph 2. 

5.  The  Commission  shall  adopt  implementing  acts  laying  down  the  form  of  the  certificate 
referred to in paragraph 4. Those implementing acts shall be adopted in accordance with the 
examination procedure referred to in Article 28a(2).";  

(7) Article 27 is amended as follows: 

(a) paragraph 1 is amended as follows: 

(i) the introductory wording is replaced by the following:  

"Member States shall exempt the products covered by this Directive from excise duty under 
conditions  which  they  shall  lay  down  for  the  purpose  of  ensuring  the  correct  and 
straightforward application of such exemptions and of preventing any evasion, avoidance or 
abuse:"; 

(ii) point (a) is replaced by the following: 

"(a)  when  distributed  in  the  form  of  alcohol  which  has  been  completely  denatured  in  any 
Member State in accordance with the requirements of that Member State or denatured alcohol 
which  has  been  imported  into  a  Member  State  and  was  denatured  in  accordance  with  the 
requirements  of  that  Member  State,  where  such  requirements  have  been  duly  notified  in 
writing and authorised in accordance with paragraphs 3 and 4 of this Article;"; 

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(iii) point (b) is replaced by the following: 

"(b)  when  used  as  part  of  the  manufacturing  process  of  any  product  not  for  human 
consumption,  including  for  the  maintenance  and  cleaning  of  the  manufacturing  equipment, 
provided the alcohol has been denatured in accordance with the requirements of the Member 
State in which that manufacturing process takes place:"  

(b) the following paragraph is inserted: 

"1A. For the purposes of paragraph 1(b) Member States shall apply the provisions of [chapter 
4 of Directive 2008/118/EC] to movements of any product, containing alcohol,  not for human 
consumption: 

- where the manufacturing process has not been completed and the product in question is not 
in its finished form, or 

- where the product in question contains alcohol of an alcoholic strength by volume of 90% or 
higher."; 

(c) paragraph 3 is replaced by the following: 

"3.  A  Member  State  wishing  to  introduce  a  change  to  the  requirements  for  the  complete 
denaturing of alcohol referred to in paragraph 1(a) shall notify such new requirements to the 
Commission in writing together with all the relevant information about the denaturants which 
it intends to employ. 

If  the  Commission  considers  that  it  does  not  have  all  the  necessary  information,  it  shall 
contact  the  Member  State  concerned  within  one  month  of  receipt  and  specify  what 
information is required. Once the Commission has all the information it considers necessary, 
it shall transmit the notification to the other Member States within one month."; 

(d) paragraph 4 is replaced by the following: 

"4. The Commission shall adopt implementing acts authorising or rejecting the requirements 
notified  in  accordance  with  paragraph  3.  Those  implementing  acts  shall  be  adopted  in 
accordance with the examination procedure referred to in Article 28a(2)."; 

(8) Article 28 is deleted; 

(9) in Section VIII, the following Article is inserted:  

"Article 28a 

1.  The  Commission  shall  be  assisted  by  the  ‘Committee  on  Excise  Duty’.  That  committee 
shall be a committee within the meaning of Regulation (EU) No 182/2011. 

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2. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall 
apply.". 

Article 2 

1. 

Member  States  shall  adopt  and  publish,  by  1  January  2020  at  the  latest,  the  laws, 
regulations  and  administrative  provisions  necessary  to  comply  with  this  Directive. 
They shall forthwith communicate to the Commission the text of those provisions. 

They shall apply those provisions from 1 January 2020. 

When  Member  States  adopt  those  provisions,  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. 

2. 

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

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

Article 3 

This Directive is addressed to the Member States. 

Article 4 

Done at Brussels, 

For the Council 
The President 

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