Excise duties: temporary quantitative restrictions for products brought into Sweden (amend. Directive 92/12/EEC)
2000/0118(CNS)
PURPOSE : to extend the Swedish derogation of the importation of alcoholic drinks and tobacco into Sweden until 31.12.2003.
COMMUNITY MEASURE : Council Directive 2000/44/EC amending Directive 92/12/EEC as regards temporary quantitative restrictions for products subject to excise duty brought into Sweden from other Member States.
CONTENT : in accordance with the principles governing the Internal Market, private persons are entitled to bring excisable goods from one Member State into another without any restrictions provided that the goods are acquired for their own use and transported by the private individuals themselves. It is a fundamental principle of the Internal Market that citizens have the right to transport goods purchased for their own use throughout the Community without further payment of VAT and excise duties.
A temporary derogation from these basic principles exists for Denmark, Finland and Sweden, which are entitled to apply restrictions to the quantity of certain goods that may be brought into these countries by private persons. On quantities exceeding those limits, they are entitled to charge excise duties and to carry out the necessary checks with respect to the product concerned.
The Swedish government has requested a prolongation of the right to apply restrictions from 1 July 2000 until 31 December 2003, aligning the expiry date of the Swedish derogation to the expiry date of the Finnish and Danish derogations. The request is based on public health concerns. Due to specific Swedish circumstances, the Government needs more time to adapt its alcohol policy and, in the meantime, feels that a limited continuation of the intra-Community restrictions for travellers is necessary. At the same time, the Swedish Government is proposing to increase the quantitative limits progressively between 1 July 2000 and 31 December 2003.
The Commission shares the public health concerns raised by the Swedish Government linked, in particular to alcohol abuse, but is of the opinion that these concerns do not justify the temporary extension of the restrictions for travellers.
ENTRY INTO FORCE : 01.07.2000.