# Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages, Article 28

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

The United Kingdom may continue to apply the exemptions which it applied on 1 January 1992 to the following products:
concentrated malt beverage the worts of which prior to fermentation were of a specific gravity of 1 200 of Original Gravity (47° Plato) or more;
aromatic bitters of an actual alcoholic strength from 44,2 to 49,2 % vol., containing from 1,5 % to 6 % by weight of gentian, spices and other aromatic ingredients and from 4 to 10 % by weight of sugar, delivered in containers holding 0,2 litres or less of product.

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Source: https://www.legislation.gov.uk/eudr/1992/83/article/28 (the official version)
Page: https://openlegislation.uk/eu-directive-1992-83/article-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.