# Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages, Article 20

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

For the purposes of this Directive the term ‘ethyl alcohol’ covers:
all products with an actual alcoholic strength by volume exceeding 1,2 % volume which fall within CN codes 2207 and 2208, even when those products form part of a product which falls within another chapter of the CN,
products of CN codes 2204, 2205 and 2206 which have an actual alcoholic strength by volume exceeding 22 % vol.,
potable spirits containing products, whether in solution or not.

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Source: https://www.legislation.gov.uk/eudr/1992/83/article/20 (the official version)
Page: https://openlegislation.uk/eu-directive-1992-83/article-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.