http://www.legislation.gov.uk/eudr/1992/12/title/VII/2004-12-24Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (repealed)Council Directive 92/12/EEC (repealed)Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (repealed)2020-12-10King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:01992L0012-20041224texttext/xmlen2004-12-24 TITLE VII Final provisions 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. Finland shall increase the quantitative restrictions for beer to at least 24 litres from the entry into force of the Finnish legislation transposing Article 5(9) of Directive 69/169/EEC, to at least 32 litres from 1 January 2001 and to at least 64 litres from 1 January 2003 . 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, Sweden shall be authorised to apply the restrictions set out in the Annex on the quantity of alcoholic drinks and tobacco products. The authorisation shall concern the quantity of alcoholic drinks and tobacco products which may be brought into Swedish territory by private individuals for their own use without further payment of excise duty. It shall apply until 31 December 2003 . 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 26a Products subject to excise duty that are under a suspension arrangement other than as specified in Articles 5 (2) and 18 (1) before 1 January 1993 and which has not been discharged, shall be deemed, after that date, to be under suspension of excise duty. When the situation described in the first subparagraph involves the internal Community transit suspension arrangements, the provisions in force at the time when the products were placed under these arrangements shall continue to apply during the period when these products are under these arrangements, which shall be determined in accordance with the said provisions. When the said situation involves national suspension arrangements, Member States shall determine the conditions and the formalities under which the suspension arrangements are discharged after 1 January 1993 . Article 27 Before 1 January 1997 the Council, acting unanimously on the basis of a report from the Commission, shall re-examine the provisions of Articles 7, 8, 9 and 10 and, on the basis of a proposal from the Commission after consulting the European Parliament, adopt any necessary amendments. Article 28 The following provisions shall apply for the period ending on 30 June 1999: Member States may exempt products supplied by tax-free shops which are carried away in the personal luggage of travellers taking an intra-Community flight or sea-crossing to another Member State. For the purposes of this provision: tax-free shop’ shall mean any establishment situated within an airport or port which fulfils the conditions laid down by the competent public authorities, pursuant in particular to paragraph 3 of this Article; traveller to another Member State’ shall mean any passenger holding a transport document, for air or sea travel, stating that the immediate destination is an airport or port situated in another Member State; intra-Community flight or sea-crossing’ shall mean any transport, by air or sea, commencing within a Member State, where the actual place of arrival is situated within another Member State. Products supplied on board an aircraft or ship during the intra-Community passenger service shall be treated in the same way as products supplied by tax-free shops. This exemption shall also apply to products supplied by tax-free shops situated within one of the two access terminals to the Channel Tunnel to passengers holding transport documents which are valid for the journey between those two terminals. The exemption provided for in paragraph 1 shall apply only to products in quantities which do not exceed the limits, by person and by journey, laid down by Community provisions in force in the context of the movement of travellers between third countries and the Community. Member States shall take the measures necessary to ensure that the exemption provided for in this Article are applied correctly and straightforwardly, and to prevent any possible evasion, avoidance or abuse. Article 29 1 Member States may exempt small wine producers from the requirements of Titles II and III and from the other requirements relating to movement and monitoring. Where these small producers themselves carry out intra-Community transactions, they shall inform their relevant authorities and comply with the requirements laid down by Commission Regulation (EEC) No 986/89 of 10 April 1989 particularly as regards the register of outgoing products and the accompanying document. ‘Small wine producers’ should be understood to mean persons producing on average less than 1 000 hl of wine per year. 2 The tax authorities of the Member State of destination shall be informed by the consignee of wine deliveries received by means of the document referred to in paragraph 1 or by making a reference to it. 3 Member States shall take the measures necessary on a bilateral basis to introduce spot checks, which may be conducted, as necessary, by computerized procedures. Article 30 Directive 77/799/EEC is amended as follows: The title shall be replaced by the following: Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation . In Article 1: Paragraph 1 shall be replaced by the following: 1. In accordance with this Directive the competent authorities of the Member State shall exchange any information that may enable them to effect a correct assessment of taxes on income and capital and any information relating to the assessment of the following indirect taxes: value added tax, excise duty on mineral oils, excise duty on alcohol and alcoholic beverages, excise duty on manufactured tobacco. Paragraph 5 shall be replaced by the following in respect of Denmark, Greece, the United Kingdom and Portugal: in Denmark: Skatteministeren or an authorized representative; in Greece: Υπουργός Οικονομικών or an authorized representative; in the United Kingdom: The Commissioners of Customs and Excise or an authorized representative for information required concerning value added tax and excise duty, The Commissioners of Inland Revenue or an authorized representative for all other information; in Portugal: O Ministro das Finanças or an authorized representative. Article 30a Directive 76/308/EEC is amended as follows: The title shall be replaced by the following: Council Directive of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties, and in respect of value added tax and certain excise duties. in Article 2 letter (e) shall be replaced by (f) , the following point shall be inserted after point (d) : the following excise duties: excise duty on manufactured tobacco, excise duty on alcohol and alcoholic beverages, excise duty on mineral oils. Article 31 1 Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive on 1 January 1993. However, with regard to Article 9 (3) the Kingdom of Denmark is authorized to introduce the laws, regulations and administrative provisions required for complying with this provision by 1 January 1993 at the latest. When Member States adopt these measures, they shall contain a reference to this Directive or be accompanied by such reference on the occasion of their official publication. The methods of making such a reference shall be laid down by the Member State. 2 The Member States shall inform the Commission of the main provisions of national law which they adopt to comply with this Directive. Article 32 This Directive is addressed to the Member States. OJ No L 106, 18. 4. 1989, p. 1; Regulation as last modified by Regulation (EEC) No 592/91 (OJ No L 66, 13. 3. 1991, p. 13). Inserted by Council Directive 92/108/EEC of 14 December 1992 amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products and amending Directive 92/81/EEC. Substituted by Council Directive 96/99/EC of 30 December 1996 amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products. Inserted by Council Directive 2000/47/EC of 20 July 2000 amending Directives 69/169/EEC and 92/12/EEC as regards temporary quantitative restrictions on beer imports into Finland. Substituted by Council Directive 2000/44/EC of 30 June 2000 amending Directive 92/12/EEC as regards temporary quantitative restrictions for products subject to excise duties brought into Sweden from other Member States.
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<Substitution ChangeId="O001001M041" CommentaryRef="c000008">31 December 2003</Substitution>
<Substitution ChangeId="O001001M041" CommentaryRef="c000008">, 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.</Substitution>
</Text>
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<Text>
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<Substitution ChangeId="O001001M041" CommentaryRef="c000008">, 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 </Substitution>
<Substitution ChangeId="O001001M041" CommentaryRef="c000008">31 December 1996</Substitution>
<Substitution ChangeId="O001001M041" CommentaryRef="c000008">. Those restrictions shall be progressively removed by these Member States.</Substitution>
<Substitution ChangeId="O001001M041" CommentaryRef="c000008">
<Addition ChangeId="O003001M001" CommentaryRef="c000009">Finland shall increase the quantitative restrictions for beer to at least 24 litres from the entry into force of the Finnish legislation transposing Article 5(9) of Directive 69/169/EEC, to at least 32 litres from </Addition>
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<Substitution ChangeId="O001001M041" CommentaryRef="c000008">
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<Addition ChangeId="O003001M001" CommentaryRef="c000009">.</Addition>
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<Substitution ChangeId="O001001M041" CommentaryRef="c000008">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.</Substitution>
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<Substitution ChangeId="O001001M041" CommentaryRef="c000008">30 June 2000</Substitution>
<Substitution ChangeId="O001001M041" CommentaryRef="c000008">, the Commission shall report to the European Parliament and the Council on the operation of paragraph 1.</Substitution>
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<Substitution ChangeId="O002001M001" CommentaryRef="c000010">Without prejudice to Article 8, Sweden shall be authorised to apply the restrictions set out in the Annex on the quantity of alcoholic drinks and tobacco products.</Substitution>
</Substitution>
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<Substitution ChangeId="O001001M041" CommentaryRef="c000008">
<Substitution ChangeId="O002001M001" CommentaryRef="c000010">The authorisation shall concern the quantity of alcoholic drinks and tobacco products which may be brought into Swedish territory by private individuals for their own use without further payment of excise duty.</Substitution>
</Substitution>
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<Substitution ChangeId="O002001M001" CommentaryRef="c000010">It shall apply until </Substitution>
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<Substitution ChangeId="O001001M041" CommentaryRef="c000008">
<Substitution ChangeId="O002001M001" CommentaryRef="c000010">31 December 2003</Substitution>
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<Substitution ChangeId="O002001M001" CommentaryRef="c000010">.</Substitution>
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<Substitution ChangeId="O001001M041" CommentaryRef="c000008">Denmark, Finland and Sweden may collect excise duties and carry out the necessary checks with respect to the products covered by this Article.</Substitution>
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<Addition ChangeId="O001001M042" CommentaryRef="c000006">Article 26a</Addition>
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<Addition ChangeId="O001001M042" CommentaryRef="c000006">Products subject to excise duty that are under a suspension arrangement other than as specified in Articles 5 (2) and 18 (1) before </Addition>
<Addition ChangeId="O001001M042" CommentaryRef="c000006">1 January 1993</Addition>
<Addition ChangeId="O001001M042" CommentaryRef="c000006"> and which has not been discharged, shall be deemed, after that date, to be under suspension of excise duty.</Addition>
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<Addition ChangeId="O001001M042" CommentaryRef="c000006">When the situation described in the first subparagraph involves the internal Community transit suspension arrangements, the provisions in force at the time when the products were placed under these arrangements shall continue to apply during the period when these products are under these arrangements, which shall be determined in accordance with the said provisions.</Addition>
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<Addition ChangeId="O001001M042" CommentaryRef="c000006">When the said situation involves national suspension arrangements, Member States shall determine the conditions and the formalities under which the suspension arrangements are discharged after </Addition>
<Addition ChangeId="O001001M042" CommentaryRef="c000006">1 January 1993</Addition>
<Addition ChangeId="O001001M042" CommentaryRef="c000006">.</Addition>
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<Pnumber>Article 27</Pnumber>
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<Text>Before 1 January 1997 the Council, acting unanimously on the basis of a report from the Commission, shall re-examine the provisions of Articles 7, 8, 9 and 10 and, on the basis of a proposal from the Commission after consulting the European Parliament, adopt any necessary amendments.</Text>
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<Pnumber>Article 28</Pnumber>
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<Text>The following provisions shall apply for the period ending on 30 June 1999:</Text>
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<Text>Member States may exempt products supplied by tax-free shops which are carried away in the personal luggage of travellers taking an intra-Community flight or sea-crossing to another Member State.</Text>
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<ListItem NumberOverride="2.">
<Para>
<Text>The exemption provided for in paragraph 1 shall apply only to products in quantities which do not exceed the limits, by person and by journey, laid down by Community provisions in force in the context of the movement of travellers between third countries and the Community.</Text>
</Para>
</ListItem>
<ListItem NumberOverride="3.">
<Para>
<Text>Member States shall take the measures necessary to ensure that the exemption provided for in this Article are applied correctly and straightforwardly, and to prevent any possible evasion, avoidance or abuse.</Text>
</Para>
</ListItem>
</OrderedList>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/eudr/1992/12/article/29/2004-12-24" IdURI="http://www.legislation.gov.uk/id/eudr/1992/12/article/29" id="article-29" RestrictStartDate="2004-12-24" RestrictEndDate="2010-04-01" RestrictExtent="E+W+S+N.I.">
<Pnumber>Article 29</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/eudr/1992/12/article/29/1/2004-12-24" IdURI="http://www.legislation.gov.uk/id/eudr/1992/12/article/29/1" id="article-29-1">
<Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
<P2para>
<Text>
Member States may exempt small wine producers from the requirements of Titles II and III and from the other requirements relating to movement and monitoring. Where these small producers themselves carry out intra-Community transactions, they shall inform their relevant authorities and comply with the requirements laid down by Commission Regulation (EEC) No 986/89
<FootnoteRef Ref="f00013"/>
of 10 April 1989 particularly as regards the register of outgoing products and the accompanying document.
</Text>
</P2para>
<P2para>
<Text>‘Small wine producers’ should be understood to mean persons producing on average less than 1 000 hl of wine per year.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/eudr/1992/12/article/29/2/2004-12-24" IdURI="http://www.legislation.gov.uk/id/eudr/1992/12/article/29/2" id="article-29-2">
<Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
<P2para>
<Text>The tax authorities of the Member State of destination shall be informed by the consignee of wine deliveries received by means of the document referred to in paragraph 1 or by making a reference to it.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/eudr/1992/12/article/29/3/2004-12-24" IdURI="http://www.legislation.gov.uk/id/eudr/1992/12/article/29/3" id="article-29-3">
<Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
<P2para>
<Text>Member States shall take the measures necessary on a bilateral basis to introduce spot checks, which may be conducted, as necessary, by computerized procedures.</Text>
</P2para>
</P2>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/eudr/1992/12/article/30/2004-12-24" IdURI="http://www.legislation.gov.uk/id/eudr/1992/12/article/30" id="article-30" RestrictStartDate="2004-12-24" RestrictEndDate="2010-04-01" RestrictExtent="E+W+S+N.I.">
<Pnumber>Article 30</Pnumber>
<P1para>
<Text>Directive 77/799/EEC is amended as follows:</Text>
</P1para>
<P1para>
<OrderedList Type="arabic" Decoration="period">
<ListItem NumberOverride="1.">
<Para>
<Text>The title shall be replaced by the following:</Text>
</Para>
<Para>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
<Para>
<Text>Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation</Text>
</Para>
</BlockAmendment>
<AppendText>.</AppendText>
</Para>
</ListItem>
<ListItem NumberOverride="2.">
<Para>
<Text>In Article 1:</Text>
</Para>
<Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="(a)">
<Para>
<Text>Paragraph 1 shall be replaced by the following:</Text>
</Para>
<Para>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
<P2>
<Pnumber PuncBefore="" PuncAfter="">1.</Pnumber>
<P2para>
<Text>In accordance with this Directive the competent authorities of the Member State shall exchange any information that may enable them to effect a correct assessment of taxes on income and capital and any information relating to the assessment of the following indirect taxes:</Text>
</P2para>
<P2para>
<UnorderedList Decoration="dash">
<ListItem>
<Para>
<Text>value added tax,</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>excise duty on mineral oils,</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>excise duty on alcohol and alcoholic beverages,</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>excise duty on manufactured tobacco.</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
</BlockAmendment>
</Para>
</ListItem>
<ListItem NumberOverride="(b)">
<Para>
<Text>Paragraph 5 shall be replaced by the following in respect of Denmark, Greece, the United Kingdom and Portugal:</Text>
</Para>
<Para>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
<Para>
<UnorderedList Decoration="none">
<ListItem>
<Para>
<Text>in Denmark:</Text>
</Para>
<UnorderedList Decoration="dash">
<ListItem>
<Para>
<Text>Skatteministeren or an authorized representative;</Text>
</Para>
</ListItem>
</UnorderedList>
</ListItem>
<ListItem>
<Para>
<Text>in Greece:</Text>
</Para>
<Para>
<Text>Υπουργός Οικονομικών or an authorized representative;</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>in the United Kingdom:</Text>
</Para>
<UnorderedList Decoration="dash">
<ListItem>
<Para>
<Text>The Commissioners of Customs and Excise or an authorized representative for information required concerning value added tax and excise duty,</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>The Commissioners of Inland Revenue or an authorized representative for all other information;</Text>
</Para>
</ListItem>
</UnorderedList>
</ListItem>
<ListItem>
<Para>
<Text>in Portugal:</Text>
</Para>
<UnorderedList Decoration="dash">
<ListItem>
<Para>
<Text>O Ministro das Finanças or an authorized representative.</Text>
</Para>
</ListItem>
</UnorderedList>
</ListItem>
</UnorderedList>
</Para>
</BlockAmendment>
</Para>
</ListItem>
</OrderedList>
</Para>
</ListItem>
</OrderedList>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/eudr/1992/12/article/30a/2004-12-24" IdURI="http://www.legislation.gov.uk/id/eudr/1992/12/article/30a" id="article-30a" RestrictStartDate="2004-12-24" RestrictEndDate="2010-04-01" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<Addition ChangeId="O001001M043" CommentaryRef="c000006">Article 30a</Addition>
</Pnumber>
<P1para>
<Text>
<Addition ChangeId="O001001M043" CommentaryRef="c000006">Directive 76/308/EEC is amended as follows:</Addition>
</Text>
</P1para>
<P1para>
<OrderedList Type="arabic" Decoration="period">
<ListItem NumberOverride="1.">
<Para>
<Text>
<Addition ChangeId="O001001M043" CommentaryRef="c000006">The title shall be replaced by the following:</Addition>
</Text>
</Para>
<Para>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
<Para>
<Text>
<Addition ChangeId="O001001M043" CommentaryRef="c000006"/>
<Addition ChangeId="O001001M043" CommentaryRef="c000006">Council Directive of </Addition>
<Addition ChangeId="O001001M043" CommentaryRef="c000006">15 March 1976</Addition>
<Addition ChangeId="O001001M043" CommentaryRef="c000006"> on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties, and in respect of value added tax and certain excise duties.</Addition>
<Addition ChangeId="O001001M043" CommentaryRef="c000006"/>
</Text>
</Para>
</BlockAmendment>
</Para>
</ListItem>
<ListItem NumberOverride="2.">
<Para>
<Text>
<Addition ChangeId="O001001M043" CommentaryRef="c000006">in Article 2</Addition>
</Text>
</Para>
<Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="(a)">
<Para>
<Text>
<Addition ChangeId="O001001M043" CommentaryRef="c000006">letter </Addition>
<Addition ChangeId="O001001M043" CommentaryRef="c000006"></Addition>
<Addition ChangeId="O001001M043" CommentaryRef="c000006">(e)</Addition>
<Addition ChangeId="O001001M043" CommentaryRef="c000006"></Addition>
<Addition ChangeId="O001001M043" CommentaryRef="c000006"> shall be replaced by </Addition>
<Addition ChangeId="O001001M043" CommentaryRef="c000006"></Addition>
<Addition ChangeId="O001001M043" CommentaryRef="c000006">(f)</Addition>
<Addition ChangeId="O001001M043" CommentaryRef="c000006"></Addition>
<Addition ChangeId="O001001M043" CommentaryRef="c000006">,</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(b)">
<Para>
<Text>
<Addition ChangeId="O001001M043" CommentaryRef="c000006">the following point shall be inserted after point </Addition>
<Addition ChangeId="O001001M043" CommentaryRef="c000006"></Addition>
<Addition ChangeId="O001001M043" CommentaryRef="c000006">(d)</Addition>
<Addition ChangeId="O001001M043" CommentaryRef="c000006"></Addition>
<Addition ChangeId="O001001M043" CommentaryRef="c000006">:</Addition>
</Text>
</Para>
<Para>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
<UnorderedList Decoration="none">
<ListItem NumberOverride="(e)">
<Para>
<Text>
<Addition ChangeId="O001001M043" CommentaryRef="c000006">the following excise duties:</Addition>
</Text>
</Para>
<Para>
<UnorderedList Decoration="dash">
<ListItem>
<Para>
<Text>
<Addition ChangeId="O001001M043" CommentaryRef="c000006">excise duty on manufactured tobacco,</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="O001001M043" CommentaryRef="c000006">excise duty on alcohol and alcoholic beverages,</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="O001001M043" CommentaryRef="c000006">excise duty on mineral oils.</Addition>
<Addition ChangeId="O001001M043" CommentaryRef="c000006"/>
</Text>
</Para>
</ListItem>
</UnorderedList>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
</Para>
</ListItem>
</OrderedList>
</Para>
</ListItem>
</OrderedList>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/eudr/1992/12/article/31/2004-12-24" IdURI="http://www.legislation.gov.uk/id/eudr/1992/12/article/31" id="article-31" RestrictStartDate="2004-12-24" RestrictEndDate="2010-04-01" RestrictExtent="E+W+S+N.I.">
<Pnumber>Article 31</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/eudr/1992/12/article/31/1/2004-12-24" IdURI="http://www.legislation.gov.uk/id/eudr/1992/12/article/31/1" id="article-31-1">
<Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
<P2para>
<Text>Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive on 1 January 1993.</Text>
</P2para>
<P2para>
<Text>However, with regard to Article 9 (3) the Kingdom of Denmark is authorized to introduce the laws, regulations and administrative provisions required for complying with this provision by 1 January 1993 at the latest.</Text>
</P2para>
<P2para>
<Text>When Member States adopt these measures, they shall contain a reference to this Directive or be accompanied by such reference on the occasion of their official publication. The methods of making such a reference shall be laid down by the Member State.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/eudr/1992/12/article/31/2/2004-12-24" IdURI="http://www.legislation.gov.uk/id/eudr/1992/12/article/31/2" id="article-31-2">
<Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
<P2para>
<Text>The Member States shall inform the Commission of the main provisions of national law which they adopt to comply with this Directive.</Text>
</P2para>
</P2>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/eudr/1992/12/article/32/2004-12-24" IdURI="http://www.legislation.gov.uk/id/eudr/1992/12/article/32" id="article-32" RestrictStartDate="2004-12-24" RestrictEndDate="2010-04-01" RestrictExtent="E+W+S+N.I.">
<Pnumber>Article 32</Pnumber>
<P1para>
<Text>This Directive is addressed to the Member States.</Text>
</P1para>
</P1>
</EUTitle>
</EUBody>
</EURetained>
<Footnotes>
<Footnote id="f00013">
<FootnoteText>
<Para>
<Text>
<Citation id="c00022" Class="EuropeanUnionOfficialJournal" Year="1989" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1989.106.01.0001.01.ENG" Date="1989-04-18">OJ No L 106, 18. 4. 1989, p. 1</Citation>
; Regulation as last modified by Regulation (EEC) No 592/91 (
<Citation id="c00023" Class="EuropeanUnionOfficialJournal" Year="1991" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1991.066.01.0013.01.ENG" Date="1991-03-13">OJ No L 66, 13. 3. 1991, p. 13</Citation>
).
</Text>
</Para>
</FootnoteText>
</Footnote>
</Footnotes>
<Commentaries>
<Commentary Type="F" Source="EU" id="c000006">
<Para>
<Text>
Inserted by
<Citation Class="EuropeanUnionDirective" Year="1992" Number="108" URI="http://www.legislation.gov.uk/id/eudr/1992/108" Title="Council Directive 92/108/EEC of 14 December 1992 amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products and amending Directive 92/81/EEC">Council Directive 92/108/EEC of 14 December 1992 amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products and amending Directive 92/81/EEC</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary Type="F" Source="EU" id="c000008">
<Para>
<Text>
Substituted by
<Citation Class="EuropeanUnionDirective" Year="1996" Number="99" URI="http://www.legislation.gov.uk/id/eudr/1996/99" Title="Council Directive 96/99/EC of 30 December 1996 amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products">Council Directive 96/99/EC of 30 December 1996 amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary Type="F" Source="EU" id="c000009">
<Para>
<Text>
Inserted by
<Citation Class="EuropeanUnionDirective" Year="2000" Number="47" URI="http://www.legislation.gov.uk/id/eudr/2000/47" Title="Council Directive 2000/47/EC of 20 July 2000 amending Directives 69/169/EEC and 92/12/EEC as regards temporary quantitative restrictions on beer imports into Finland">Council Directive 2000/47/EC of 20 July 2000 amending Directives 69/169/EEC and 92/12/EEC as regards temporary quantitative restrictions on beer imports into Finland</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary Type="F" Source="EU" id="c000010">
<Para>
<Text>
Substituted by
<Citation Class="EuropeanUnionDirective" Year="2000" Number="44" URI="http://www.legislation.gov.uk/id/eudr/2000/44" Title="Council Directive 2000/44/EC of 30 June 2000 amending Directive 92/12/EEC as regards temporary quantitative restrictions for products subject to excise duties brought into Sweden from other Member States">Council Directive 2000/44/EC of 30 June 2000 amending Directive 92/12/EEC as regards temporary quantitative restrictions for products subject to excise duties brought into Sweden from other Member States</Citation>
.
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>