Legal provisions of COM(2001)347 - Authorisation of France to extend the application of a reduced rate of excise duty on "traditional" rum produced in its overseas departments

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dossier COM(2001)347 - Authorisation of France to extend the application of a reduced rate of excise duty on "traditional" rum produced in its ...
document COM(2001)347 EN
date February 18, 2002


Contents

Article 1

By way of derogation from Article 90 of the Treaty, France is hereby authorised to extend the application in its mainland territory to 'traditional' rum produced in its OD of a rate of excise duty lower than the full rate on alcohol laid down in Article 3 of Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages(3).

Article 2

The derogation referred to in Article 1 shall be confined to rum as defined in Article 1(4)(a) of Council Regulation (EEC) No 1576/89 of 29 May 1989 laying down general rules on the definition, description and presentation of spirit drinks(4) and produced in the OD from sugar cane harvested in the place of manufacture, having a content of volatile substances other than ethyl and methyl alcohol equal to, or more than, 225 grams per hectolitre of pure alcohol and an alcoholic strength by volume of 40 % vol or more.

Article 3

1. The reduced rate of excise duty applicable to the product referred to in Article 2 shall be confined to an annual quota of 90000 hl of pure alcohol.

2. The reduced rate may be lower than the minimum rate of excise duty on alcohol set by Directive 92/84/EEC, but may not be more than 50 % lower than the standard national excise duty on alcohol.

Article 4

By 30 June 2006, France shall send the Commission a report to enable it to assess whether the reasons which justified the granting of the reduced rate still exist.

Article 5

This Decision shall apply from 1 January 2003 to 31 December 2009.

Article 6

This Decision is addressed to the French Republic.