New directive on general arrangements for excise duty

The Council of the EU has adopted a new directive concerning the general arrangements for excise duty that repeals Directive 92/12/EEC. Fortunately the Council has not taken on board the proposal from the European Commission to allow private individuals to have the goods transported on their behalf and still be exempted from paying excise duties in the State of importation[1].

Unfortunately, the Council has not taken on board the proposal from the Parliament to reduce traveller allowances by 50% (i.e. 5 litres of spirit drinks, 10 litres of intermediate products, 45 litres of wines and 55 litres of beer).

The new article reads as follows.

Acquisition by private individuals. Article 32

1. Excise duty on excise goods acquired by a private individual for his own use, and transported from one Member State to another by him, shall be charged only in the Member State in which the excise goods are acquired.

2. To determine whether the excise goods referred to in paragraph 1 are intended for the own use of a private individual, Member States shall take account at least of the following:

(a) the commercial status of the holder of the excise goods and his reasons for holding them;

(b) the place where the excise goods are located or, if appropriate, the mode of transport used;

(c) any document relating to the excise goods;

(d) the nature of the excise goods;

(e) the quantity of the excise goods.

3. For the purposes of applying paragraph 2(e), Member States may lay down guide levels, solely as a form of evidence. These guide levels may not be lower than: (b) for alcoholic beverages: — spirit drinks: 10 l, — intermediate products: 20 l, — wines: 90 l (including a maximum of 60 l of sparkling wines), — beers: 110 l.

Related articles

EP votes to reduce traveller allowances by 50%

[1] Commission's proposal. Article 30 1. Excise duty on excise goods acquired by private individuals for personal use and transported from one Member State to another by them shall be charged only in the Member State in which the excise goods are acquired. As regards excise goods other than manufactured tobacco acquired by private individuals, the first subparagraph shall also apply in cases where the goods are transported on their behalf. Taxation in the Member State of acquisition shall also apply to excise goods dispatched by one private individual to another without any payment, direct or indirect. 2. To determine whether the excise goods referred to in paragraph 1 are intended for personal use, Member States shall take account at least of the following: (a) the commercial status of the holder of the excise goods and his reasons for holding them; (b) the place where the excise goods are located or, if appropriate, the mode of transport used; (c) any document relating to the excise goods; (d) the nature of the excise goods; (e) the quantity of the excise goods.