# Council Decision No 189/2014/EU of 20 February 2014 authorising France to apply a reduced rate of certain indirect taxes on ‘traditional’ rum produced in Guadeloupe, French Guiana, Martinique and Réunion and repealing Decision 2007/659/EC, Article 3

Extent: E+W+S+N.I.

1. The reduced rates of excise duty and the reduced rates of VSS referred to in Article 1 that are applicable to the rum referred to in Article 2 shall be limited to:
(a) an annual quota of 120 000 hectolitres of pure alcohol for the period from 1 January 2014 until 31 December 2015 ; and
(b) an annual quota of 144 000 hectolitres of pure alcohol for the period from 1 January 2016 until 31 December 2020 .
2. The reduced rates of excise duty and of VSS referred to in Article 1 of this Decision may each be lower than the minimum rate of excise duty on alcohol set by Directive 92/84/EEC, but shall not be more than 50 % lower than the full rate for alcohol set in accordance with Article 3 of Directive 92/84/EEC or the full rate for alcohol for the VSS.
3. The cumulative fiscal advantage authorised in accordance with paragraph 2 of this Article shall not be more than 50 % of the full rate for alcohol set in accordance with Article 3 of Directive 92/84/EEC.

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Source: https://www.legislation.gov.uk/eudn/2014/189/article/3 (the official version)
Page: https://openlegislation.uk/eu-decision-2014-189/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.