Council Directive 2006/79/ECShow full title

Article 2

1. Article I shall apply to the goods listed below subject to the following quantitative limits:

(a) tobacco products

(i)

50 cigarettes,

or

(ii)

25 cigarillos (cigars of a maximum weight of three grams each),

or

(iii)

10 cigars,

or

(iv)

50 grams of smoking tobacco;

(b) alcohol and alcoholic beverages:

(i)

distilled beverages and spirits of an alcoholic strength exceeding 22 % vol.; undenatured ethyl alcohol of 80 % vol. and over: one standard bottle (up to 1 litre),

or

(ii)

distilled beverages and spirits, and aperitifs with a wine or alcohol base, tafia, saké or similar beverages of an alcoholic strength of 22 % vol. or less; sparkling wines, fortified wines: one standard bottle (up to 1 litre),

or

(iii)

still wines: two litres;

(c) perfumes: 50 grams,

or

toilet waters: 0,25 litre or eight ounces;

(d) coffee: 500 grams,

or

coffee extracts and essences: 200 grams;

(e) tea: 100 grams,

or

tea extracts and essences: 40 grams.

2. Member States shall have the right to reduce the quantities of the products referred to in paragraph 1 eligible for exemption from turnover tax and excise duties, or to abolish exemption for such products altogether.