Article 20

Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages · European Union

For the purposes of this Directive the term 'ethyl alcohol' covers: all products with an actual alcoholic strength by volume exceeding 1,2 % volume which fall within CN codes 2207 and 2208, even when those products form part of a product which falls within another chapter of the CN, products of CN codes 2204, 2205 and 2206 which have an actual alcoholic strength by volume exceeding 22 % vol., potable spirits containing products, whether in solution or not. Establishment of the duty

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Source: EUR-Lex (Cellar) · retrieved 2026-11-05 · Text as adopted (Official Journal); later amendments are not incorporated in this text.