Legal provisions of COM(1996)548 - Amendment of Council Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding movement and monitoring of such products - Main contents
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| dossier | COM(1996)548 - Amendment of Council Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding ... |
|---|---|
| document | COM(1996)548  |
| date | December 30, 1996 |
Article 1
'Article 26
1. Without prejudice to Article 8, until 31 December 2003, Denmark and Finland shall be authorized to apply the specific arrangements laid down in the second and third subparagraphs to certain alcoholic drinks and tobacco products brought into their territory by private individuals for their own use.
From 1 January 1997, Denmark and Finland shall be authorized to continue to apply the same restrictions on the quantity of goods which may be brought into their territories without further excise duty payment as they applied on 31 December 1996. Those restrictions shall be progressively removed by these Member States.
Where such goods are imported by persons resident within their territories, Denmark and Finland shall be authorized to restrict the grant of admission without payment of duty to persons who have been absent from their territory for a period of more than 24 hours.
2. Before 30 June 2000, the Commission shall report to the European Parliament and the Council on the operation of paragraph 1.
3. Without prejudice to Article 8, from 1 January 1997 to 30 June 2000, and subject to a review mechanism similar to that laid down in Article 28l of Directive 77/388/EEC, Sweden shall be authorized to continue to apply the same restrictions as it applied on 31 December 1996 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.
4. Denmark, Finland and Sweden may collect excise duties and carry out the necessary checks with respect to the products covered by this Article.`
Article 2
When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by the Member States.
2. Member States shall communicate to the Commission the texts of the main provisions of national law which they adopt in the field covered by this Directive.