Structures of Excise Duties on Alcohol and Alcoholic Beverages

NACM Cider Makers Ltd


Please find attached, below, a copy of the Report from the Commission to the Council on the Evaluation of the Council Directive 92/83 on the Structures of Excise Duties on Alcohol and Alcoholic Beverages - it was published on 28 October. I have also provided a link to DG TAXUD's page which leads to the Report to Council and a copy of the Ramboll Report, including annexes.


The principal recommendations are set out on the last page of the Report to Council, page 14, in the Annex. Recommendations 1, 2, 3, 11 and 12 are of direct interest to members. These recommendations were elaborated more fully in Heather Jones's (DG TAXUD) presentation to AICV on 27 October, copy attached.


The recommendations relating to cider are as follows:

# Clarification of other fermented beverages and "of entirely fermented origin". [Positive - Provides a definition for cider and perry and avoids problems of certain products e.g. possibility re flavoured ciders being treated as 'alcopops'/intermediate products and classified as 2208 rather that 2206.]

# Create two new Excise Product Codes - one for still fermented beverages other than wine or beer and sparkling fermented beverages other than wine of beer.

# Small producers - Consider extending the application of reduced rates to small producers of still and sparkling wines, other fermented beverages and intermediate products [This move benefits the 70Hl producers]

# Low strength alcohol - Further investigate the extent to which provisions on reduced rates for low-strength alcohol can support restated policy objectives.

# Sparkling beverages - coherence with the customs definitions. [Positive for cider makers].


The next steps in progressing the review of the Structures Directive are as follows - of course there could well be some slippage in the timeline.


•10 November - the first hearing of the Report to Council at the Working Party on Tax Questions

•Possible second meeting at "High Level Working Group" on 2 November

  • Coreper 30 November and Ecofin (A point) on 6 December
  • If the conclusions of the above meetings mandate the Commission to look into this further, a study with accompanying stepped Impact Assessment (Q1/2017), will start covering :

-what the EU problem is

-what the objectives are

-how these objectives can be reached

-what the impact will be.

  • Proposal to amend the Directive (possible in 2017)

I will be monitoring the progress of the review.


If you would like further background on this subject please do not hesitate to get in touch.

Kind regards

Bob Price

Director & Policy Adviser -
NACM Cider Makers Ltd &
European Cider and Fruitwine Association


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Mobile No. +44 (0)7767757758

Registered in England and Wales Company  No. 7960457,
at Brierly Place, New London Road, Chelmsford, Essex CM2 0AP

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