# Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages, Article 2

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

For the purposes of this Directive, the term ‘beer’ covers any product falling within CN code 2203 or any product containing a mixture of beer with non-alcoholic drinks falling within CN code 2206, in either case with an actual alcoholic strength by volume exceeding 0,5 % vol.

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Source: https://www.legislation.gov.uk/eudr/1992/83/article/2 (the official version)
Page: https://openlegislation.uk/eu-directive-1992-83/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

