{
  "url": "https://openlegislation.uk/eu-directive-1992-83/article-21",
  "json_url": "https://openlegislation.uk/eu-directive-1992-83/article-21.json",
  "legislation": "eudr/1992/83",
  "legislation_title": "Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages",
  "legislation_url": "https://openlegislation.uk/eu-directive-1992-83",
  "path": "article/21",
  "kind": "article",
  "number": "21",
  "heading": null,
  "text": "The excise duty on ethyl alcohol shall be fixed per hectolitre of pure alcohol at 20°C, and shall be calculated by reference to the number of hectolitres of pure alcohol. Subject to the provisions of Article 22, Member States shall charge the same rate of duty on all products chargeable with the duty on ethyl alcohol.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/1992/83/article/21",
    "retrieved_at": "2026-11-01T15:23:21.405038+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}