Products subjet to excise duty: holding, movement and monitoting (amend. Direct. 92/12/EEC)

OBJECTIVE: to extend the period of validity of the derogation arrangements in respect of alcohol and tobacco imports, granted to Denmark, Finland and Sweden since their accession to the European Union. It also aims at progressively enabling the Member States concerned to remove all border controls. SUBSTANCE. under the derogation arrangements granted on the occasion of their accession to the EU, Denmark, Finland and Sweden were allowed to maintain relatively restrictive arrangements on alcohol and tobacco imports. The Commission proposes that these derogation arrangements should be extended until 31 December 2003 as regards Denmark and Finland. Sweden, for its part, will be allowed to continue to apply, up to 30 June 2000, the same restrictions that it applied on 31 December 1996 to the quantity of spirituous beverages and tobacco products that could be introduced into Swedish territory by private individuals. DATE OF ENTRY INTO FORCE: 1 January 1997. �