PURPOSE: Application of a reduced rate of excise duty on "traditional" rum produced in the overseas departments of France
COMMUNITY MEASURE: Council Decision 2002/166/EC authorising France to extend the application of a reduced rate of excise duty on "traditional" rum produced in its overseas departments.
CONTENT: In order to maintain the production of "traditional" rum produced in France's Overseas Departments, this legislation (by way of Article 90) allows for a lower rate of excise duty than that laid down in Community Directives on the rates of excise duty for alcoholic beverages (92/84/EEC). The derogation will only apply to rum, as defined by EU law, and produced from sugar harvested in the place of manufacture in the Overseas Departments. Its content of volatile substances, other than ethyl and methyl, should be equal to, or more than 225 grams per hectolitre of pure alcohol and have an acholic strength by volume of 40% vol or more. The reduced rate of excise duty shall be confined to an annual quota of 90 000 hl of pure alcohol and may not be more than 50% lower than the standard national excise duty on alcohol. The Commission is to receive a report from France no later than 30 June 2006 providing reasons for the continuation (or not) of the derogations. This Decision shall apply from 01/01/03 to 31/12/09.�