TO THE COMMISSION AND ARE NOT DEALT WITH IN THIS PROCEEDING . SALES OF DUTY-FREE PRODUCTS REPRESENT ONLY A SMALL PART OF THE TOTAL SALES OF MOST OF THE LICENSEES .
OVER THE LAST FEW YEARS , BITTER CAMPARI HAS BEEN IMPORTED AND SOLD BY PARALLEL IMPORTERS , NOTABLY IN BELGIUM AND THE NETHERLANDS ; THESE IMPORTERS HAVE PAID THE DUTIES AND TAXES REQUIRED IN THOSE COUNTRIES . THEY HAVE BEEN SUPPLIED PARTLY BY VICTUALLERS AND PARTLY BY WHOLESALERS CARRYING ON DUTY FREE SALES .
4 . IN THE COMMON MARKET , BITTER CAMPARI IS SUBJECT TO THE TAX ARRANGEMENTS APPLYING TO ALCOHOL AND MUST CONFORM TO THE REGULATIONS CONCERNING THE PARTICULARS WHICH MUST APPEAR ON BOTTLES , AND TO PUBLIC HEALTH REGULATIONS .
( A ) IN EACH MEMBER STATE DUTIES AND TAXES ARE PAYABLE ON BITTER CAMPARI ; THESE ARE CALCULATED ON THE EQUIVALENT IN PURE ALCOHOL OF THE PRODUCT , SO THAT THE HIGHER THE ALCOHOLIC CONTENT THE HEAVIER THE DUTY . THE DUTIES AND TAXES LEVIED ON IMPORTS ARE THE SAME AS ON DOMESTIC PRODUCTS ; FOR THE MOST PART THEY AMOUNT TO SLIGHTLY LESS THAN A HALF TO TWO-THIRDS OF THE EX-WORKS PRICE . SINCE THEY ARE SO HEAVY , IT IS NOT PROFITABLE TO EXPORT BITTER MANUFACTURED IN ONE MEMBER STATE TO ANOTHER UNLESS DUTY EXEMPTION OR DRAWBACK IS POSSIBLE IN THE MEMBER STATE OF ORIGIN .
UNDER NATIONAL REGULATIONS , IF THE ALCOHOL USED IN THE MANUFACTURE OF BITTER IS TO BE EXEMPTED FROM DUTY AND TAX , IT MUST BE DECLARED FOR EXPORT WHEN THE MANUFACTURER BUYS IT . EXPORTS ARE DEEMED TO INCLUDE SALES FOR DUTY - AND TAX-FREE CONSUMPTION .
ACCORDING TO THE COMMISSION'S INFORMATION , IN ALL EEC COUNTRIES EXCEPT FRANCE AND THE UNITED KINGDOM , BOTH OF WHICH HAVE A SYSTEM FOR SUSPENSION OF CONSUMER TAXES , ALL DUTIES ON BITTER NOT DECLARED FOR EXPORT ARE PAYABLE WHEN IT LEAVES THE PLACE OF MANUFACTURE OR WHEN SEALS OR BANDS CERTIFYING PAYMENT OF DUTY ARE AFFIXED . IN GENERAL , ONCE DUTY HAS BEEN PAID , THERE IS NO DRAWBACK FOR SUBSEQUENT EXPORT . ONLY IN ITALY AND FRANCE CAN DUTIES ALREADY PAID BE REMITTED IF THE GOODS ARE EXPORTED , AND IN THE LATTER COUNTRY ONLY THROUGH THE MANUFACTURER , TO WHOM THE DIRECTORATE-GENERAL FOR TAXATION REIMBURSES DUTY CORRESPONDING TO DECLARATIONS SUPPLIED BY THE EXPORTER .
IT IS TO BE NOTED THAT , WITH A VIEW TO THE ELIMINATION OF OBSTACLES TO THE FREE CIRCULATION OF ALCOHOLIC PRODUCTS BETWEEN MEMBER STATES UNDER UNDISTORTED COMPETITIVE CONDITIONS , THE COMMISSION HAS MADE A PROPOSAL TO THE COUNCIL FOR A DIRECTIVE TO HARMONIZE EXCISE DUTIES ON ALCOHOL , AND NOTABLY THE TERMS ON WHICH DEALERS MAY STOCK SPIRITUOUS LIQUORS ( 3 ) . ACCORDING TO THE PROPOSAL DEALERS COULD IN CERTAIN CIRCUMSTANCES STOCK SPIRITUOUS LIQUORS WITHOUT PAYING EXCISE DUTIES AND ENGAGE IN PARALLEL EXPORTS .
( B ) NATIONAL REGULATIONS ON PUBLIC HEALTH AND ON THE MARKETING OF BEVERAGES SUBJECT TO