# Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages, Article 16

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

1. Member States shall apply an excise duty to intermediate products in accordance with this Directive.
2. Member States shall fix their rates in accordance with Directive 92/84/EEC. Such rates shall never fall below the rates which Member States apply to the products of Articles 8 (1) and 12 (1) of the present Directive.

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Source: https://www.legislation.gov.uk/eudr/1992/83/article/16 (the official version)
Page: https://openlegislation.uk/eu-directive-1992-83/article-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.