# Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages, Article 25

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

Member States may refund the excise duty on alcoholic drinks withdrawn from the market because their condition or age renders them unfit for human consumption.

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Source: https://www.legislation.gov.uk/eudr/1992/83/article/25 (the official version)
Page: https://openlegislation.uk/eu-directive-1992-83/article-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.