EUR-Lex - 31992L0083 - EN Avis juridique important | 31992L0083 Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages Official Journal L 316 , 31/10/1992 P. 0021 - 0027 Finnish special edition: Chapter 9 Volume 2 P. 0100 Swedish special edition: Chapter 9 Volume 2 P. 0100 COUNCIL DIRECTIVE 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beveragesTHE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, and in particular Article 99 thereof, Having regard to the proposal from the Commission (1), Having regard to the opinion of the European Parliament (2), Having regard to the opinion of the Economic and Social Committee (3), Whereas Directive 92/12/EEC lays down provisions on the general arrangements for products subjects subject to excise duty (4); Whereas Directive 92/84/EEC (5) lays down minimum rates of excise duty to be applied in the Member States to alcohol and alcoholic beverages; Whereas it is important to the proper functioning of the internal market to determine common definitions for all the products concerned; Whereas it is useful to base such definitions on those set out in the combined nomenclature in force at the date of the adoption of this Directive; Whereas, in the case of beer, it is possible to permit alternative methods of calculating the duty on the finished product; Whereas, in the case of beer, it is possible within certain limits to permit Member States to apply the duty to gravity bands of more than one degree Plato, provided always that no beer is charged at less than the Community minimum rate; Whereas, in the case of beer produced in small independent breweries and ethyl alcohol produced in small distilleries, common solutions are required permitting Member States to apply reduced rates of duty to those products; Whereas it is possible to permit variations in the strength at which Member States commence to subject beer to duty, provided that no unacceptable problems are caused in the internal market; Whereas in the case of beer, wine and other fermented berages it is advisable to permit Member States to exempt from duty home-made products which are not produced for commercial purposes; Whereas, in principle, Member States should apply a single rate per hectolitre of finished product to all still wine and other still fermented beverages, and a single rate of duty per hectolitre of finished product to all sparkling wine and sparkling fermented beverages; Whereas it is advisable to permit Member States to apply reduced rates of duty to all kinds of wine and other fermented beverages provided always that the actual alcoholic strength of the products does not exceed 8,5 % vol.; Whereas Member States applying a higher rate of duty to certain wines on 1 January 1992 should be permitted to continue to do so; Whereas in principle, Member States should apply a single rate of duty per hectolitre of finished product to all intermediate products; Whereas it is advisable to permit Member States to apply a reduced rate of the intermediate products duty, on the one hand to products of strengths not exceeding 15 % vol., and on the other hand to natural sweet wines; Whereas, in principle, Member States should apply the same rate of duty per hectolitre of pure alcohol to all ethyl alcohol as defined in this Directive; Whereas it is possible to permit Member States to apply reduced rates or exemptions for certain products of a regional and traditional nature; Whereas, in the cases where Member States are permitted to apply reduced rates, such reduced rates should not cause distortion of competition within the internal market; Whereas Member States should be permitted to refund the excise duty on alcoholic drinks which have become unfit for consumption; Whereas it is necessary to lay down at Community level the exemptions which apply to goods which are transported between Member States; Whereas, however, it is possible to permit Member States an option to apply exemptions tied to end-uses within their territory; Whereas it is necessary to provide for a system of notification of the denaturing requirements of each Member State for completely denatured alcohol, and for their acceptance by other Member States; Whereas Member States should not be deprived of the means of combating any evaision, avoidance or abuse which may arise in the field of exemptions; Whereas Member States should be permitted to give effect to the exemptions required by this Directive by way of refund; Whereas, since certain Member States apply a higher rate of duty to 'other sparkling fermented beverages' than to intermediate products, they should be permitted to apply this higher rate to intermediate products having the characteristics of these 'other sparkling fermented beverages', HAS ADOPTED THIS DIRECTIVE: SECTION I BEER Scope Article 1 1. Member States shall apply an excise duty to beer in accordance with this Directive. 2. Member States shall fix their rates in accordance with Directive 92/84/EEC. Article 2 For the purposes of this Directive, the term 'beer' covers any product falling within CN code 2203 or any product containing a mixture of beer with non-alcoholic drinks falling within CN code 2206, in either case with an actual alcoholic strength by volume exceeding 0,5 % vol. Establishment of the duty Article 3 1. The excise duty levied by Member States on beer shall be fixed by reference either: - to the number of hectolitre/degrees Plato, or - to the number of hectolitre/degrees of actual alcoholic strength by volume of finished product. 2. In assessing the charge to duty on beer in accordance with the requirements of Directive 92/84/EEC, Member States may ignore fractions of a degree Plato or degree of actual alcoholic strength by volume. In addition, Member States which levy the duty by reference to the number of hectolitre/degrees Plato may divide beer into categories consisting of no more than four degrees Plato per category and charge the same rate of duty per hectolitre on all beers falling within each category. Such rates shall invariably equal or exceed the minimum rate laid down in Article 6 of Directive 92/84/EEC, hereinafter referred to as the minimum rate. Article 4 1. Member States may apply reduced rates of duty, which may be differentiated in accordance with the annual production of the breweries concerned, to beer brewed by independent small breweries within the following limits: - the reduced rates shall not be applied to undertakings producing more than 200 000 hl of beer per year, - the reduced rates, which may fall below the minimum rate, shall not be set more than 50 % below the standard national rate of excise duty. 2. For the purposes of the reduced rates the term 'independent small brewery' shall mean a brewery which is legally and economically independent of any other brewery, which uses premises situated physically apart from those of any other brewery and does not operate under licence. However, where two or more small breweries cooperate, and their combined annual production does not exceed 200 000 hl, those breweries may be treated as a single independent small brewery. 3. Member States shall ensure that any reduced rates they may introduce apply equally to beer delivered into their territory from independent small breweries situated in other Member States. In particular they shall ensure that no individual delivery from another Member States ever bears more duty than its exact national equivalent. Article 5 1. Member States may apply reduced rates, which may fall below the minimum rate, for beer with an actual alcoholic strength by volume not exceeding 2,8 % vol. 2. Member States may confine the application of this Article to products containing a mixture of beer with non-alcoholic drinks falling within CN code 2206. Article 6 Subject to such conditions as they shall lay down to ensure the straigthforward application of the exemption, Member States may exempt from excise duty beer produced by a private individual and consumed by the producer, members of his family or his guests, provided that no sale is involved. SECTION II WINE Scope Article 7 1. Member States shall apply an excise duty to wine in accordance with this Directive. 2. Member States shall fix their rates in accordance with Directive 92/84/EEC. Article 8 For the purposes of this Directive: 1. The term 'still wine' covers all products falling within CN codes 2204 and 2205, except sparkling wine as defined in paragraph 2 of this Article: - having an actual alcoholic strength by volume exceeding 1,2 % vol. but not exceeding 15 % vol., provided that the alcohol contained in the finished product is entirely of fermented origin, - having an actual alcoholic strength by volume exceeding 15 % vol. and not exceeding 18 % vol. provided they have been produced without any enrichment and that the alcohol contained in the finished product is entirely of fermented origin; 2. The term 'sparkling wine' covers all products falling within CN codes 2204 10, 2204 21 10, 2204 29 10 and 2205: - are contained in bottles with 'mushroom stoppers' held in place by ties or fastenings, or they have an excess pressure due to carbon dioxide in solution of three bar or more, - have an actual alcoholic strength by volume exceeding 1,2 % vol. but not exceeding 15 % vol., provided that the alcohol contained in the finished product is entirely of fermented origin. Establishment of the duty Article 9 1. The excise duty levied by Member States on wine shall be fixed by reference to the number of hectolitres of finished product. 2. Except as provided in paragraphs 3 and 4, Member States shall levy the same rate of excise duty on all products chargeable with the duty on still wine. Similarly, they shall levy the same rate of excise duty on products chargeable with the duty on sparkling wine. they may apply the same rate of duty to both still and sparkling wine. 3. Member States may apply reduced rates of excise duty to any type of still wine and sparkling wine of an actual alcoholic strength by volume not exceeding 8,5 % vol. 4. Member States which on 1 January 1992 applied a higher rate of duty to still wines as defined in Article (8) (1), second indent, may continue to apply this rate. This higher rate must not be more than the standard national rate applied to intermediate products. Article 10 Subject to such conditions as they shall lay down to ensure the straigthforward application of this Article, Member States may exempt from excise duty wine produced by a private individual and consumed by the producer, members of his family or his guests, provided no sale is involved. SECTION III FERMENTED BEVERAGES OTHER THAN WINE AND BEER Scope Article 11 1. Member States shall appaly an excise duty to fermented beverages other than beer and wine (other fermented beverages) in accordance with this Directive. 2. Member States shall fix their rates in accordance with Directive 92/84/EEC. Article 12 For the purposes of this Directive and without prejudice to the provisions of Article 17: 1. The term 'other still fermented beverages' covers all products falling within CN codes 2204 and 2205 but not mentioned in Article 8 above, and products falling within CN code 2206, except other sparkling fermented beverages as defined in point 2 of this Article and any product covered by Article 2: - having an actual alcoholic strength by volume exceeding 1,2 % vol. but not exceeding 10 % vol., - having an actual alcoholic strength by volume exceeding 10 % but not exceeding 15 % vol., provided that the alcohol contained in the product is entirely of fermented origin. 2. The term 'other sparkling fermented beverages' covers all products falling within CN code 2206 00 91 as well as products falling within CN codes 2204 10, 2204 21 10, 2204 29 10 and 2205 not mentioned in Article 8 above which: - are contained in bottles with 'mushroom stoppers' held in place by ties or fastenings, or they have an excess pressure due to carbon dioxide in solution of three bar or more, - have an actual alcoholic strength by volume exceeding 1,2 % vol., but not exceeding 13 % vol., - have an actual alcoholic strength by volume exceeding 13 %, but not exceeding 15 % vol., provided that the alcohol contained in the product is entirely of fermented origin. Establishment of the duty Article 13 1. The exercise duty levied by Member States on other fermented beverages shall be fixed by reference to the number of hectolitres of finished product. 2. Except as provided in paragraph 3, Member States shall levy the same rate of excise duty on all products chargeable with the duty on other still fermented beverages. Similarly they shall levy the same rate of excise duty on all products chargeable with the duty on other sparkling fermented beverages. They may apply the same rate of excise duty to both other still fermented beverages and other sparkling fermented beverages. 3. Member States may apply reduced rates of excise duty to any type of other still and sparkling fermented beverages of an actual alcoholic strength by volume not exceeding 8,5 % vol. Article 14 Subjet to such conditions as they shall lay down to ensure the straightforward application of this Article, Member States may exempt from excise duty other still and sparkling fermented beverages produced by a private individual and consumed by the producer, members of his family or his guests, provided no sale is involved. Article 15 For the application of Directive 92/84/EEC and Directive 92/12/EEC, references to 'wine' shall be deemed to apply equally to other fermented beverages as defined in this section. SECTION IV INTERMEDIATE PRODUCTS Scope Article 16 1. Member States shall apply an excise duty to intermediate products in accordance with this Directive. 2. Member States shall fix their rates in accordance with Directive 92/84/EEC. Such rates shall never fall below the rates which Member States apply to the products of Articles 8 (1) and 12 (1) of the present Directive. Article 17 1. For the purposes of this Directive the term 'intermediate products' covers all products of an actual alcoholic strength by volume exceeding 1,2 % vol, but not exceeding 22 % vol and falling within CN codes 2204, 2205 and 2206 but not covered by Articles 2, 8 and 12. 2. Notwithstanding the provisions of Article 12, Member States may treat as an intermediate product any still fermented beverage falling within the scope of Article 12 (1) which has an actual alcoholic strength exceeding 5,5 % vol. and which is not entirely of fermented origin, and any sparkling fermented beverage falling within the scope of Article 12 (2) which has an actual alcoholic strength exceeding 8,5 vol. and which is not entirely of fermented origin. Establishment of the duty Article 18 1. The excise duty levied by Member States on intermediate products shall be fixed by reference to the number of hectolitres of finished product. 2. Except as provided in paragraphs 3, 4 and 5, Member States shall charge the same rate of duty on all products chargeable with the duty on intermediate products. 3. A Member State may apply a single reduced rate of duty to intermediate products with an actual alcoholic strength by volume not exceeding 15 % vol. subject to the following conditions: - the reduced rate shall not be set more than 40 % below the standard national rate of excise duty, - the reduced rate may not be less than the standard national rate applied to products covered by Articles 8 (1) and 12 (1) of this Directive. 4. Member States may apply a single reduced rate of duty to intermediate products which are defined in Article 13 (1) and (2) of Regulation (EEC) No 4252/88. The reduced rate - may fall below the minimum rate but shall not be set more than 50 % below the standard national rate of excise duty, or - shall not be set below the minimum rate applied to intermediate products. 5. For intermediate products which are contained in bottles with 'mushroom stoppers' held in place by ties or fastenings, or have an excess pressure due to carbon dioxide in solution of three bars or more, Member States may apply the same rate as provided for products falling within the scope of Article 12 (2), provided that this rate is higher than the national rate for intermediate products. SECTION V ETHYL ALCOHOL Scope Article 19 1. Member States shall apply an excise duty to ethyl alcohol in accordance with this Directive. 2. Member States shall fix their rates in accordance with Directive 92/84/EEC. Article 20 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. Establishment of the duty Article 21 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. Article 22 1. Member States may apply reduced rates of excise duty to ethyl alcohol produced by small distilleries within the following limits: - the reduced rates, which may fall below the minimum rate, shall not be applied to undertakings producing more than 10 hectolitres of pure alcohol per year. However, Member States which applied reduced rates on 1 January 1992 to undertakings producing between 10 hectolitres and 20 hectolitres of pure alcohol per year may continue to do so, - the reduced rates shall not be set more than 50 % below the standard national rate of excise duty. 2. For the purposes of the reduced rates, the term 'small distillery' shall mean a distillery which is legally and economically independent of any other distillery and which does not operate under licence. 3. Member States shall ensure that any reduced rate they may introduce applies equally to ethyl alcohol delivered into their territory from independent small producers situated in other Member States. 4. Member States may lay down provisions whereby the alcohol produced by small producers shall be released for free circulation as soon as it is obtained (provided the producers have not themselves carried out any intra-Community transactions) without being subjected to the tax warehousing arrangements, and be taxed definitively on a flat-rate basis. 5. Member States may apply reduced rates of duty to products falling within CN code 2208 which have an actual alcohol strength by volume not exceeding 10 % vol. Article 23 The following Member States may apply a reduced rate, which may fall below the minimum rate but not be set more than 50 % below the standard national rate of duty on ethyl alcohol, to the following products: 1. the French Republic, in respect of rum as defined in Article 1 (4) (a) of Regulation (EEC) No 1576/89 and produced from sugar cane harvested in the place of manufacture as set out at Article 1 (3) (1) of that Regulation, having a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol, and an actual alcoholic strength by volume equal to or exceeding 40 % vol.; 2. the Hellenic Republic, in respect of those aniseed flavoured spirit drinks defined in Regulation (EEC) No 1576/89 which are colourless and have a sugar content of 50 grams or less per litre, and in which at least 20 % of the alcoholic strength of the final product is composed of alcohol flavoured by distillation in traditional discontinuous copper stills with a capacity of 1 000 litres or less. SECTION VI MISCELLANEOUS Article 24 1. Member States need not require that products covered by this Directive shall be manufactured in a tax warehouse from constituent alcoholic products which are held in suspension of the relevant excise duties, provided that the duty on the constituents has already been paid in advance and that the total tax payable on the constituent alcoholic products is not less than the tax payable on the product which results from their mixture. 2. The Kingdom of Spain need not consider as the manufacture of intermediate products the preparation of wines produced in the regions of Moriles-Montilla, Tarragona, Priorato and Terra Alta, to which alcohol has been added in such a way that their alcoholic strength does not increase by more than 1 % vol. Article 25 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. Article 26 References in this Directive to CN codes shall be to those of the version of the combined nomenclature in force when this Directive is adopted. SECTION VII EXEMPTIONS Article 27 1. Member States shall exempt the products covered by this Directive from the harmonized excise duty under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse: (a) when distributed in the form of alcohol which has been completely denatured in accordance with the requirements of any Member State, such requirements having been duly notified and accepted in accordance with paragraphs 3 and 4 of this Article. This exemption shall be conditional on the application of the provisions of Directive 92/12/EEC to commercial movements of completely denatured alcohol; (b) when both denatured in accordance with the requirements of any Member State and used for the manufacture of any product not for human consumption; (c) when used for the production of vinegar falling within CN code 2209; (d) when used for the production of medicines defined by Directive 65/65/EEC; (e) when used for the production of flavours for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1,2 % vol.; (f) when used directly or as a constituent of semi-finished products for the production of foodstuffs, filled or otherwise, provided that in each case the alcoholic content does not exceed 8,5 litres of pure alcohol per 100 kg of the product for chocolates, and 5 litres of pure alcohol per 100 kg of the product for other products. 2. Member States may exempt the products covered by this Directive from the harmonized excise duty under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse, when used: (a) as samples for analysis, for necessary production tests, or for scientific purposes; (b) for scientific research; (c) for medical purposes in hospitals and pharmacies; (d) in a manufacturing process provided that the final product does not contain alcohol; (e) in the manufacture of a component product which is not subject to excise duty under this Directive. 3. Before 1 January 1993 and three months before any intended subsequent change in national law, each Member State shall communicate to the Commission, together with all relevant information, the denaturants which it intends to employ for the purposes of paragraph 1 (a). The Commission shall transmit the communications to the other Member States within one month of receipt. 4. If, within two months of the other Member States being informed, neither the Commission nor any Member State has requested that the matter be raised in the Council, the Council shall be deemed to have authorized the denaturing processes notified. If an objection is raised within the time limit, a decision shall be taken in accordance with the procedure laid down in Article 24 of Directive 92/12/EEC. 5. If a Member State finds that a product which has been exempted under paragraphs 1 (a) or 1 (b) above gives rise to evasion, avoidance or abuse, it may refuse to grant exemption or withdraw the relief already granted. The Member State shall advise the Commission forthwith. The Commission shall transmit the communication to the other Member States within one month of receipt. A final decision shall then be taken in accordance with the procedure laid down in Article 24 of Directive 92/12/EEC. Member States shall not be obliged to give retroactive effet to such a decision. 6. Member States shall be free to give effect to the exemptions mentioned above by means of a refund of excise duty paid. Article 28 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. SECTION VIII FINAL PROVISIONS Article 29 1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive not later than 31 December 1992. They shall forthwith inform the Commission thereof. When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by the Member States. 2. Member States shall communicate to the Commission the texts of the main provisions of national law which they adopt in the field governed by this Directive. Article 30 This Directive is addressed to the Member States. Done at Luxembourg, 19 October 1992. For the Council The President J. COPE (1) OJ No C 322, 21. 12. 1990, p. 11. (2) OJ No C 67, 16. 3. 1992, p. 165. (3) OJ No C 96, 18. 3. 1991, p. 25. (4) OJ No L 76, 23. 3. 1992, p. 1. (5) See page 29 of this Official Journal.

Summary: EU rules for the taxation of alcohol EU rules for the taxation of alcohol SUMMARY OF: Directive 92/83/EEC — harmonised structures of excise duties on alcohol and alcoholic drinks Directive (EU) 2020/1151 amending Directive 92/83/EEC WHAT IS THE AIM OF THE DIRECTIVE? Directive 92/83/EEC sets out the EU rules for: excise duties on alcohol and alcoholic drinks; the categories of alcohol and alcoholic drinks subject to excise duties; and the basis on which the duty is calculated. Amending Directive (EU) 2020/1151 was adopted: to update and clarify some of the rules of Directive 92/83/EEC that had resulted in unnecessarily burdensome administrative procedures for both tax administrations and businesses; to update the rules allowing EU countries to apply reduced rates on certain alcoholic products; to ensure the uniform application of the conditions for fixing excise duty on beer, for which it is necessary to lay down conditions for measuring the degrees Plato* and to ensure a smooth transition to a harmonised methodology for its measurement. KEY POINTS Beer Under Directive 92/83/EC The excise duty levied on beer is based on the number of hectolitre/degrees Plato or on the number of hectolitre/degrees of alcohol by volume of finished product. EU countries may divide beers into categories consisting of no more than 4 degrees Plato and may charge the same rate of duty per hectolitre on all beers in each category. Reduced rates of excise duty can be applied to beer brewed by small, independent breweries, as long as those rates: are not applied to brewers producing more than 200,000 hl of beer per year;are not more than 50% below the standard national rate of excise duty. Reduced rates must apply equally to beer delivered into that country from small breweries situated in other EU countries. Reduced rates, which may fall below the minimum rate, can be applied to weaker beers, i.e. those with a maximum alcoholic strength by volume of 2.8% vol. (increased to 3.5% vol. from 1 January 2022, by amending Directive (EU) 2020/1151). For sweetened or flavoured beer, amending Directive (EU) 2020/1151 lays down a harmonised approach for measuring the degrees Plato. This is to ensure that the ingredients of the beer added after fermentation are taken into account for the purpose of measuring the degrees Plato. The amending directive allows EU countries which, on 29 July 2020, had not taken into account the ingredients of the beer added after fermentation for the purposes of measuring the degrees Plato, to continue to use the currently applied methodology for a transitional period until 31 December 2030. Wine, other fermented drinks and intermediate products In relation to these products, Directive 92/83/EEC sets the following rules. The duty levied on still and sparkling wine and other fermented drinks (e.g. cider and perry) and intermediate products (e.g. port and sherry) is based on the number of hectolitres of the finished product. EU countries must levy the same rate of duty within each category of drink. A reduced rate of excise duty can be applied to any type of wine and other fermented drinks with a maximum alcoholic strength by volume of 8.5% vol. EU countries may apply a single reduced rate to intermediate products with a maximum alcoholic strength by volume of 15% vol. if this rate is: not more than 40% below the standard national rate;not less than the standard rate applied to still wine and other still fermented drinks. Amending Directive (EU) 2020/1151 allows: EU countries to apply reduced rates of duty to wine produced by independent small wine producers within the following limits: the reduced rates must not be applied to undertakings producing on average more than 1,000 hl or, in the case of Malta, on average more than 20,000 hl of wine per yearthe reduced rates must not be set more than 50% below the standard national rate of excise duty; EU countries to apply reduced rates of duty to independent small producers within the following limits: up to 15,000 hl for other fermented beverages andup to 250 hl for intermediate products. Spirits The main rules under Directive 92/83/EEC are the following. The duty levied on pure alcohol and spirit drinks is calculated per hectolitre of pure alcohol, when measured at a temperature of 20°C. Reduced rates may be applied to ethyl alcohol (ethanol) produced by small distilleries producing up to 10 hl of pure alcohol per year; however, this may not be more than 50% below the standard national rate of excise duty. EU countries must apply any such reduced rates equally to ethanol originating from small distilleries in other EU countries. With regard to spirits, Directive (EU) 2020/1151 amends the rules allowing certain EU countries to apply a reduced rate to ethanol produced in fruit growers’ distilleries from fruit (such as apples, pears, grape marc and berries). Exemptions Under conditions that EU countries lay down to ensure correct and straightforward application of the exemptions and to prevent any evasion, avoidance or abuse, Directive 92/83/EEC permits products to be exempt from excise duty if they are: denatured* in accordance with the requirements of any EU country; denatured and used to make products not intended for human consumption; used to produce vinegar, medicines, foodstuffs or food flavourings. From 1 January 2022, amending Directive (EU) 2020/1151: requires EU countries to exempt from excise duty completely denatured alcohol which was completely denatured in another EU country, in accordance with the method authorised by that other country; permits EU countries, under a number of conditions, to exempt from harmonised excise duty products covered by Directive 92/83/EEC when they are used in the manufacture of food supplements (under Directive 2002/46/EC relating to food supplements — see summary); clarifies the procedures for the notification of changes to the requirements for the complete denaturing of alcohol. Introduction of a new common certification system for independent small producers of all types of alcohols and alcoholic drinks Amending Directive (EU) 2020/1151: introduces a common certification system in the EU for confirming the status of independent small producers, recognisable in all EU countries; gives the European Commission the power to adopt implementing acts setting out the detailed rules concerning this certificate. List of excise duties rates Twice a year, the Commission publishes a full list of excise duty rates in force in EU countries. FROM WHEN DO THE DIRECTIVES APPLY? Directive 92/83/EEC has applied since 10 November 1992 and had to become law in the EU countries by 31 December 1992. Amending Directive (EU) 2020/1151 has to become law in the EU countries by 31 December 2021. EU countries must apply the rules of the directive as of 1 January 2022. BACKGROUND For more information, see: Excise duty on alcohol (European Commission) Excise duties on alcohol, tobacco and energy (European Commission). KEY TERMS Degrees Plato: the number of degrees Plato measures the percentage in weight of the original extract per 100 grams of beer. This value is calculated from the actual extract and the alcohol contained in the finished product. Denatured alcohol: ethyl alcohol made unfit for drinking by adding one or more chemicals to it. MAIN DOCUMENT Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, pp. 21-27) Successive amendments to Directive 92/83/EEC have been incorporated into the original document. This consolidated version is of documentary value only. Council Directive (EU) 2020/1151 of 29 July 2020 amending Directive 92/83/EEC on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages (OJ L 256, 5.8.2020, pp. 1-10) RELATED DOCUMENTS Directive 2002/46/EC of the European Parliament and of the Council of 10 June 2002 on the approximation of the laws of the Member States relating to food supplements (OJ L 183, 12.7.2002, pp. 51-57) See consolidated version. Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, pp. 29-31) last update 15.10.2020


31.10.1992 EN Official Journal of the European Communities L 316/29 COUNCIL DIRECTIVE 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty instituting the European Economic Community, and in particular Article 99 thereof, Having regard to the proposal from the Commission (1), Having regard to the opinion of the European Parliament (2), Having regard to the opinion of the Economic and Social Committee (3), Whereas Directive 92/12/EEC (4) lays down provisions on the general arrangements for products subject to excise duties; Whereas Directive 92/83/EEC (5) lays down provisions relating to the harmonization of the structures of excise duties on alcohol and alcoholic beverages; Whereas Member States should apply minimum rates of excise duty on these products by 1 January 1993 if the internal market is to be achieved by that date; Whereas the most appropriate basis for levying duty on ethyl alcohol is the volume of pure alcohol; Whereas the most appropriate basis for levying duty on wine and intermediate products is the volume on the finished product; Whereas the consumption pattern of sparkling wine differs from that of still wine; whereas, therefore, Member States may be allowed to charge differing rates of duty on the two products; Whereas the methods of taxing beer within the Member States vary, and it is possible to permit this variation to continue, in particular by laying down a minimum rate expressed as a charge related both to the original gravity and to the alcoholic content of the product; Whereas it is possible to permit certain Member States to apply reduced rates to products consumed within particular regions of their national territory; Whereas it is necessary for the rates laid down in this Directive to be reviewed periodically on the basis of a Commission report taking account of all the appropriate factors; Whereas a mechanism should be set up to enable specific amounts expressed in ecu to be converted into national currency, HAS ADOPTED THIS DIRECTIVE: Article 1 Not later than 1 January 1993, Member States shall apply minimum rates of excise duty in accordance with the rules laid down in this Directive. Article 2 The products covered by this Directive are: — alcohol and alcoholic beverages, — intermediate products, — wine, — beer, as defined in Directive 92/83/EEC. Article 3 1. As from 1 January 1993, the minimum rate of excise duty on alcohol and alcohol contained in beverages other than those referred to in Articles 4, 5 and 6 shall be fixed at ECU 550 per hectolitre of pure alcohol. However, Member States which apply to alcohol and alcoholic beverages a rate of duty not exceeding ECU 1 000 per hectolitre of pure alcohol may not reduce their national rate. In addition Member States which apply to the said products a rate of duty exceeding ECU 1 000 per hectolitre of pure alcohol may not reduce their national rate below ECU 1 000. 2. The Kingdom of Denmark may, however, maintain its existing system of taxing alcohol and the alcohol contained in other products until 30 June 1996, provided that the application of that system never results in the application of a charge which falls below that which would arise from the application of paragraph 1 in accordance with the rules laid down in Directive 92/83/EEC. 3. The Italian Republik may, however, maintain its existing system of taxing alcohol and the alcohol contained in other products, which provides a reduced rate for some categories of alcohol, until 30 June 1996, provided that the application of that system never results in the application of a charge which falls below that which would arise from the application of paragraph 1 in accordance with the rules laid down in Council Directive 92/83/EEC. Article 4 As from 1 January 1993, the minimum rate of excise duty on intermediate products shall be fixed at ECU 45 per hectolitre of product. Article 5 As from 1 January 1993, the minimum rate of excise duty on wine shall be fixed: — for still wine at ECU 0, and — for sparkling wine at ECU 0 per hectolitre of product. Article 6 As from 1 January 1993, the minimum rate of excise duty on beer shall be fixed: — ECU 0,748 per hectolitre/degree Plato, or — ECU 1,87 per hectolitre/degree of alcohol of finished product. Article 7 1. The Hellenic Republic may apply a reduced rate of excise duty to ethyl alcohol consumed in the departments of Lesbos, Chios, Samos, the Dodecanese and the Cyclades and on the following islands in the Aegean: Thasos, Northern Sporades, Samothrace and Skiros. The reduced rate, which may fall below the minimum rate of duty, may not fall more than 50 % below the standard national rate of duty on ethyl alcohol. 2. The Italian Republic may continue to apply the exemptions and reduced rates of excise duty, which may fall below the minimum rates, which were applied on 1 January 1992 to alcohol and alcoholic drinks consumed in the regions of Gorizia and the Aosta valley. 3. The Portuguese Republik may continue to apply, in the autonomous regions of Madeira and the Azores, reduced rates of excise duty not falling more than 50 % below the national rates, on the following products: (a) in Madeira — wine obtained from the purely regional grape varieties specified in Article 15 of Regulation (EEC) No 4252/88, — rum as defined in Article 1 (4) (a) of Regulation (EEC) No 1576/89 having the geographical characteristics set out in Article 5 (3) and Annex II, point 1, of that Regulation, — liqueurs produced from sub-tropical fruit enriched with sugar cane eau-de-vie and having the characteristics and qualities defined in Article 5 (3) (b) of Regulation (EEC) No 1576/89; (b) in the Azores — liqueurs as defined in Article 1 (4) (r) of Regulation (EEC) No 1576/89 produced from passion fruit and pineapple, — eau-de-vie made from wine or from grape marc having the characteristics and qualities defined in Article 1 (4) (d) and (f) of Regulation (EEC) No 1576/89. Article 8 Every two years, and for the first time not later than 31 December 1994, the Council, acting on the basis of a report and, where appropriate, a proposal from the Commission, shall examine the rates of duty laid down herein and, acting unanimously after consulting the European Parliament, shall adopt the necessary measures. The report by the Commission and the consideration by the Council shall take into account the proper functioning of the internal market, competition between the different categories of alcoholic drinks, the real value of the rates of duty and the wider objectives of the Treaty. Article 9 1. The value of the ecu in national currencies to be applied to the value of specific excise duties shall be fixed once a year. The rates to be applied shall be those obtaining on the first working day of October and published in the Official Journal of the European Communities and shall have effect from 1 January of the following calendar year. 2. Member States may maintain the amounts of the excise duties in force at the time of the annual adjustment provided for in paragraph 1 if the conversion of the amounts of the excise duties expressed in ecu would result in an increase of less than 5 % or less than ECU 5, whichever is the lower amount, in the excise duty expressed in national currency. Article 10 1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive not later than 31 December 1992. They shall forthwith inform the Commission thereof. When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such a reference shall be laid down by the Member States. 2. Member States shall communicate to the Commission the texts of the main provisions of national law which they adopt in the field governed by this Directive. Article 11 This Directive is addressed to the Member States. Done at Luxembourg, 19 October 1992. For the Council The President J. COPE (1) OJ No C 12, 18. 1. 1990, p. 12. (2) OJ No C 94, 13. 4. 1992, p. 46. (3) OJ No C 225, 10. 9. 1991, p. 54. (4) OJ No L 76, 23. 3. 1992, p. 1. (5) See page 21 of this Official Journal.

Summary: Alcohol and alcoholic beverages: approximation of excise rates Alcohol and alcoholic beverages: approximation of excise rates The European Union sets the minimum rates of excise duty to be applied to alcohol and alcoholic beverages from 1 January 1993. ACT Council Directive 92/84/EEC of 19 October 1992 on approximation of the rates of excise duty on alcohol and alcoholic beverages. SUMMARY The shift to flexibility in the excise duty rates levied on alcohol and alcoholic beverages, intermediate products, wine and beer involves setting the following minimum rates: ECU 0.748 per hectolitre/degree Plato or ECU 1.87 per hectolitre/degree of alcohol for beer; ECU 0 per hectolitre for wine; ECU 45 per hectolitre for intermediate products; ECU 550 per hectolitre of pure alcohol for alcohol and alcohol contained in other beverages. For the last-mentioned category, Member States which apply a rate of duty exceeding ECU 1 000 per hectolitre of pure alcohol may reduce it but not below ECU 1 000. For the same category, Denmark and Italy were allowed to maintain their existing tax arrangements until 30 June 1996 provided that their rates did not fall below the minimum rate laid down. Reduced rates may be applied in certain regions of Greece, Italy and Portugal (see the 'Related Acts' section below). Every two years, the rates of duty are reviewed and any necessary adjustments made, the first review having been made on 31 December 1994. REFERENCES Act Entry into force Deadline for transposition in the Member States Official Journal Directive 92/84/EEC 10.11.1992 31.12.1992 OJ L 316 of 31.10.1992 Report from the Commission to the Council, the European Parliament and the Economic and Social Committee, of 26 May 2004, on the rates of excise duty applied on alcohol and alcoholic beverages (presented pursuant to Article 8 of Council Directive 92/84/EEC on the approximation of excise duty on alcohol and alcoholic beverages) [COM(2004) 223 - Not published in the Official Journal]. The report examines the status of Community legislation in the field of excise duties on alcohol and alcoholic beverages, which entered into force on 1 January 1993 and has not been amended since. The Commission analyses the effect of the current system on the proper functioning of the internal market, the competition between the different categories of alcoholic drinks induced by different rates of excise duty, the real current value of the minimum rates of duty set in 1992 and the wider objectives of the Treaty on European Union. It concludes that greater convergence is needed between the rates of excise duty applied in different Member States, so as to reduce distortions of competition and fraud. In view of the highly disparate opinions of Member States on the appropriate level of minimum excise duty, and since any change would require unanimous agreement, the Commission refrains from formulating proposals at this stage. Instead it intends to launch a broad debate in the Council, the European Parliament and the European Economic and Social Committee. On the basis of the outcome of this debate, the Commission will decide whether or not to submit proposals on some or all of the issues raised in this report. Council Decision 2002/166/EC of 18 February 2002 authorising France to extend the application of a reduced rate of excise duty on "traditional" rum produced in its overseas departments [Official Journal L 55 of 26.02.2002]. This Decision is justified by the fact that the distilleries in Reunion, Martinique and Guadeloupe can keep up their activities only by retaining their share of the market in mainland France. Moreover, this industry, which is not competitive, provides some 40 000 jobs. However, the reduced rate may not be more than 50% lower than the standard national excise duty on alcohol and is confined to an annual quota of 90 000 hl of pure alcohol. The measure aims to extend the derogation authorised by the Council Decision of 30 October 1995 which expires on 31 December 2002. The extension will run for a period of seven years, from 1 January 2003 to 31 December 2009. Council Decision 2002/167/EC of 18 February 2002 authorising Portugal to apply a reduced rate of excise duty in the autonomous region of Madeira on locally produced and consumed rum and liqueurs and eaux-de-vie [Official Journal L 55 of 26.02.2002]. The derogation introduced by the Decision is considered to be vital for the survival of the local industry producing and marketing the beverages produced in Madeira and the Azores. Sales of these spirits also provide 130 jobs. The reduced rate may not be more than 75% lower than the standard national excise duty on alcohol. The extension will run for a period of seven years, from 1 January 2002 to 31 December 2008. Last updated: 17.08.2004


30.12.2006 EN Official Journal of the European Union L 404/26 REGULATION (EC) No 1925/2006 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 20 December 2006 on the addition of vitamins and minerals and of certain other substances to foods THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 95 thereof, Having regard to the proposal from the Commission, Having regard to the Opinion of the European Economic and Social Committee (1), Acting in accordance with the procedure laid down in Article 251 of the Treaty (2), Whereas: (1) There is a wide range of nutrients and other ingredients that might be used in food manufacturing, including, but not limited to, vitamins, minerals including trace elements, amino acids, essential fatty acids, fibre, various plants and herbal extracts. Their addition to foods is regulated in Member States by differing national rules that impede the free movement of these products, create unequal conditions of competition and thus have a direct impact on the functioning of the internal market. It is therefore necessary to adopt Community rules harmonising national provisions relating to the addition of vitamins and minerals and of certain other substances to foods. (2) This Regulation aims to regulate the addition of vitamins and minerals to foods and the use of certain other substances or ingredients containing substances other than vitamins or minerals that are added to foods or used in the manufacture of foods under conditions that result in the ingestion of amounts greatly exceeding those reasonably expected to be ingested under normal conditions of consumption of a balanced and varied diet and/or would otherwise represent a potential risk to consumers. In the absence of specific Community rules regarding prohibition or restriction of use of substances or ingredients containing substances other than vitamins or minerals under this Regulation or under other specific Community provisions, relevant national rules may apply without prejudice to the provisions of the Treaty. (3) Some Member States require the mandatory addition of some vitamins and minerals to certain ordinary foods, for reasons dictated by public health considerations. These reasons may be pertinent at national or even regional level, but would not currently justify harmonisation of the mandatory addition of nutrients across the Community. However, if and when this became appropriate, such provisions could be adopted at Community level. Meanwhile, it would be useful for information on such national measures to be compiled. (4) Vitamins and minerals may be added to foods voluntarily by food manufacturers or must be added as nutritional substances as provided for by specific Community legislation. They may also be added for technological purposes as additives, colourings, flavourings or other such uses including authorised oenological practices and processes provided for by relevant Community legislation. This Regulation should apply without prejudice to the specific Community rules concerning the addition of vitamins and minerals to or their use in specific products or groups of products or their addition for purposes other than those covered by this Regulation. (5) Given that detailed rules on food supplements containing vitamins and minerals have been adopted by Directive 2002/46/EC of the European Parliament and of the Council of 10 June 2002 on the approximation of the laws of the Member States relating to food supplements (3), provisions of this Regulation regarding vitamins and minerals should not apply to food supplements. (6) Vitamins and minerals are added to foods by manufacturers for a number of purposes including to restore their content where this has been reduced during manufacturing, storage or handling procedures or to provide a similar nutritional value to foods for which they are intended as alternatives. (7) An adequate and varied diet can, under normal circumstances, provide all necessary nutrients for normal development and maintenance of a healthy life in quantities such as those established and recommended by generally acceptable scientific data. However, surveys show that this ideal situation is being achieved neither for all vitamins and minerals nor by all groups of the population across the Community. Foods to which vitamins and minerals have been added appear to make an appreciable contribution to the intake of these nutrients and as such may be considered to make a positive contribution to overall intakes. (8) Some nutrient deficiencies, although not very frequent, can be demonstrated to exist at present in the Community. Changes in the socio-economic situation prevailing in the Community and the life styles of different groups of the population have led to different nutritional requirements and to changing dietary habits. This in turn has led to changes in the energy and nutrient requirements of various groups of the population and to intakes of certain vitamins and minerals for these groups that would be below those recommended in different Member States. In addition, progress in scientific knowledge indicates that intakes of some nutrients for maintaining optimal health and well-being could be higher than those currently recommended. (9) Only vitamins and minerals normally found in and consumed as part of the diet and considered essential nutrients should be allowed to be added to foods although this does not mean that their addition thereto is necessary. Controversy as to the identity of these essential nutrients that could potentially arise should be avoided. It is therefore appropriate to establish a positive list of these vitamins and minerals. (10) The chemical substances used as sources of vitamins and minerals which may be added to foods should be safe and also be bio-available i.e. available to be used by the body. For this reason a positive list of these substances should also be established. Such substances that have been approved by the Scientific Committee on Food in an Opinion expressed on 12 May 1999, on the basis of the above criteria of safety and bio-availability, and can be used in the manufacture of foods intended for infants and young children, other foods for particular nutritional uses or food supplements should appear in this positive list. Although sodium chloride (common salt) does not appear among the substances in this list, it may continue to be used as an ingredient in the preparation of food. (11) In order to keep up with scientific and technological developments, it is important to revise the above lists promptly, when necessary. Such revisions would be implementing measures of a technical nature and their adoption should be entrusted to the Commission in order to simplify and expedite the procedure. (12) Foods to which vitamins and minerals are added are in most cases promoted by manufacturers and may be perceived by consumers as products having a nutritional, physiological or other health advantage over similar or other products without such nutrients added. This may induce consumer choices that may be otherwise undesirable. To counter this potential undesirable effect, it is considered appropriate to impose some restrictions on the products to which vitamins and minerals can be added, in addition to those that would result naturally from technological considerations or become necessary for safety reasons when maximum limits of vitamins and minerals in such products are set. The content in the product of certain substances, such as alcohol, would, in this context, be an appropriate criterion for not allowing vitamins and minerals to be added to it. Any derogation from banning the addition of vitamins and minerals to alcoholic beverages should be limited to protecting traditional wine recipes, with the relevant products being notified to the Commission. No claims about any nutritional or health benefits of the additions should be made. Moreover, in order to avoid any confusion for the consumer as to the natural nutritional value of fresh foods, the addition of vitamins and minerals thereto should not be allowed. (13) This Regulation is not intended to cover the use of vitamins and minerals in trace quantities as authenticity markers used with the objective of combating fraud. (14) Excessive intakes of vitamins and minerals may result in adverse health effects and it is therefore necessary to set maximum amounts for them when they are added to foods, as the case may be. These amounts must ensure that the normal use of the products, under the instructions for use provided by the manufacturer and in the context of a diversified diet, will be safe for the consumer. Therefore those amounts should be total maximum safe levels for the vitamins and minerals present in the food naturally and/or added to the food for whatever purpose, including for technological uses. (15) For that reason those maximum amounts and any other conditions restricting their addition to foods, where necessary, should be adopted taking into account their upper safe levels established by scientific risk assessment based on generally acceptable scientific data and their potential intake from other foods. Due account should also be taken of the population reference intakes of vitamins and minerals. Where it is necessary, for certain vitamins and minerals, to establish restrictions regarding the foods to which they can be added (e.g. the addition of iodine to salt), priority should be given to the purposes of restoring their content where this has been reduced during manufacturing, storage or handling procedures and of providing a similar nutritional value to foods for which those foods are intended as alternatives. (16) Vitamins and minerals added to foods should result in a minimum amount being present in the food. Otherwise the presence of too small and insignificant amounts in these fortified foods would not offer any benefit to consumers and would be misleading. The same principle underlies the requirement that these nutrients should be present in a significant amount in the food in order to be allowed to be declared in nutrition labelling. Therefore it would be appropriate that the minimum amounts of vitamins and minerals in foods to which those vitamins and minerals have been added should be the same as those significant amounts that should be present for those nutrients to be declared in nutrition labelling unless otherwise provided for by appropriate derogations. (17) The adoption of maximum amounts and any conditions of use based on the application of the principles and criteria stipulated in this Regulation and the adoption of minimum amounts would be implementing measures of a technical nature and their adoption should be entrusted to the Commission in order to simplify and expedite the procedure. (18) General labelling provisions and definitions are contained in Directive 2000/13/EC of the European Parliament and of the Council of 20 March 2000 on the approximation of the laws of the Member States relating to the labelling, presentation and advertising of foodstuffs (4). This Regulation should therefore be confined to the necessary additional provisions. Those additional provisions should also apply without prejudice to Regulation (EC) No 1924/2006 of the European Parliament and of the Council of 20 December 2006 on nutrition and health claims made on foods (5). (19) Given the nutritional importance of products to which vitamins and minerals have been added and their potential impact on dietary habits and overall nutrient intakes, the consumer should be able to evaluate the global nutritional quality of those products. Therefore, by derogation from Article 2 of Council Directive 90/496/EEC of 24 September 1990 on nutrition labelling for foodstuffs (6), nutrition labelling should be compulsory. (20) A normal and varied diet contains many ingredients, which in turn contain many substances. The intake of these substances or ingredients resulting from their normal and traditional use in current diets would not cause concern and does not need to be regulated. Some substances other than vitamins and minerals or ingredients containing them are added to foods as extracts or concentrates and may result in intakes that are significantly higher than those that could be ingested through eating an adequate and varied diet. The safety of such practices is in some cases seriously contested and the benefits are unclear; therefore they should be regulated. It is appropriate, in such cases, that food business operators, responsible for the safety of the foods they place on the market, assume the burden of proof in relation to their safety. (21) Given the particular nature of foods to which vitamins and minerals are added, means additional to those usually available to monitoring bodies should be available in order to facilitate efficient monitoring of those products. (22) Since the objective of this Regulation, namely to ensure the effective functioning of the internal market as regards the addition of vitamins and minerals and certain other substances to foods whilst providing a high level of consumer protection, cannot be sufficiently achieved by the Member States, and can therefore be better achieved at Community level, the Community may adopt measures in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve that objective. (23) The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (7), HAVE ADOPTED THIS REGULATION: CHAPTER I SUBJECT MATTER, SCOPE AND DEFINITIONS Article 1 Subject matter and scope 1. This Regulation harmonises the provisions laid down by law, regulation or administrative action in Member States which relate to the addition of vitamins and minerals and of certain other substances to foods, with the purpose of ensuring the effective functioning of the internal market, whilst providing a high level of consumer protection. 2. The provisions of this Regulation regarding vitamins and minerals shall not apply to food supplements covered by Directive 2002/46/EC. 3. This Regulation shall apply without prejudice to specific provisions laid down in Community legislation concerning: (a) foods for particular nutritional uses and, in the absence of specific provisions, compositional requirements of such products rendered necessary by the particular nutritional requirements of the persons for whom they are intended; (b) novel foods and novel food ingredients; (c) genetically modified food; (d) food additives and flavourings; (e) authorised oenological practices and processes. Article 2 Definitions For the purposes of this Regulation: (1) ‘Authority’ means the European Food Safety Authority established by Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002 laying down the general principles and requirements of food law, establishing the European Food Safety Authority and laying down procedures in matters of food safety (8); (2) ‘other substance’ means a substance other than a vitamin or a mineral that has a nutritional or physiological effect. CHAPTER II ADDITION OF VITAMINS AND MINERALS Article 3 Requirements for the addition of vitamins and minerals 1. Only vitamins and/or minerals listed in Annex I, in the forms listed in Annex II, may be added to foods, subject to the rules laid down in this Regulation. 2. Vitamins and minerals in a form that is bio-available to the human body may be added to foods, whether or not they are usually contained therein, in order to take into account, in particular: (a) a deficiency of one or more vitamins and/or minerals in the population or specific population groups that can be demonstrated by clinical or sub-clinical evidence of deficiency or indicated by estimated low levels of intake of nutrients; or (b) the potential to improve the nutritional status of the population or specific population groups and/or correct possible deficiencies in dietary intakes of vitamins or minerals due to changes in dietary habits; or (c) evolving generally acceptable scientific knowledge on the role of vitamins and minerals in nutrition and consequent effects on health. 3. Modifications to the lists referred to in paragraph 1 of this Article shall be adopted in accordance with the procedure referred to in Article 14(2), taking account of the opinion of the Authority. Prior to making these modifications, the Commission shall carry out consultations with interested parties, in particular food business operators and consumer groups. Article 4 Restrictions on the addition of vitamins and minerals Vitamins and minerals may not be added to: (a) unprocessed foodstuffs, including, but not limited to, fruit, vegetables, meat, poultry and fish; (b) beverages containing more than 1,2 % by volume of alcohol, except and by way of derogation from Article 3(2), to products: (i) referred to in Article 44(6) and (13) of Council Regulation (EC) No 1493/1999 of 17 May 1999 on the common organisation of the market in wine (9); and (ii) which were marketed prior to the adoption of this Regulation; and (iii) which have been notified to the Commission by a Member State in accordance with Article 11, and provided that no nutrition or health claim is made. Additional foods or categories of foods to which particular vitamins and minerals may not be added may be determined in accordance with the procedure referred to in Article 14(2) in the light of scientific evidence and taking into account their nutritional value. Article 5 Purity criteria 1. The purity criteria for vitamin formulations and mineral substances listed in Annex II shall be adopted in accordance with the procedure referred to in Article 14(2), except where they apply pursuant to paragraph 2 of this Article. 2. Purity criteria for vitamin formulations and mineral substances listed in Annex II, specified by Community legislation for their use in the manufacture of foodstuffs for purposes other than those covered by this Regulation, shall apply. 3. For those vitamin formulations and mineral substances listed in Annex II for which purity criteria are not specified by Community legislation, and until such specifications are adopted, generally acceptable purity criteria recommended by international bodies shall be applicable and national rules setting stricter purity criteria may be maintained. Article 6 Conditions for the addition of vitamins and minerals 1. When a vitamin or a mineral is added to foods, the total amount of the vitamin or mineral present, for whatever purpose, in the food as sold shall not exceed maximum amounts that shall be set in accordance with the procedure referred to in Article 14(2). The Commission may, to this end, submit proposals for the maximum amounts by 19 January 2009 For concentrated and dehydrated products, the maximum amounts set shall be those present in the foods when prepared for consumption according to the manufacturer's instructions. 2. Any conditions restricting or prohibiting the addition of a specific vitamin or mineral to a food or a category of foods shall be adopted in accordance with the procedure referred to in Article 14(2). 3. The maximum amounts referred to in paragraph 1 and the conditions referred to in paragraph 2 shall be set taking into account: (a) upper safe levels of vitamins and minerals established by scientific risk assessment based on generally acceptable scientific data, taking into account, as appropriate, the varying degrees of sensitivity of different groups of consumers; and (b) intakes of vitamins and minerals from other dietary sources. 4. When the maximum amounts referred to in paragraph 1 and the conditions referred to in paragraph 2 are set, due account shall also be taken of reference intakes of vitamins and minerals for the population. 5. When the maximum amounts referred to in paragraph 1 and the conditions referred to in paragraph 2 are set for vitamins and minerals whose reference intakes for the population are close to the upper safe levels, the following shall also be taken into account, as necessary: (a) the contribution of individual products to the overall diet of the population in general or of sub-groups of the population; (b) the nutrient profile of the product established as provided for by Regulation (EC) No 1924/2006. 6. The addition of a vitamin or a mineral to a food shall result in the presence of that vitamin or mineral in the food in at least a significant amount where this is defined according to the Annex to Directive 90/496/EEC. The minimum amounts, including any lower amounts, by derogation from the significant amounts mentioned above, for specific foods or categories of foods shall be adopted in accordance with the procedure referred to in Article 14(2). Article 7 Labelling, presentation and advertising 1. The labelling, presentation and advertising of foods to which vitamins and minerals have been added shall not include any mention stating or implying that a balanced and varied diet cannot provide appropriate quantities of nutrients. Where appropriate, a derogation concerning a specific nutrient may be adopted in accordance with the procedure referred to in Article 14(2). 2. The labelling, presentation and advertising of foods to which vitamins and minerals have been added shall not mislead or deceive the consumer as to the nutritional merit of a food that may result from the addition of these nutrients. 3. Nutrition labelling of products to which vitamins and minerals have been added and which are covered by this Regulation shall be compulsory. The information to be provided shall consist of that specified in Article 4(1), Group 2 of Directive 90/496/EEC and of the total amounts present of the vitamins and minerals when added to the food. 4. The labelling of products to which vitamins and minerals have been added may bear a statement indicating such addition under the conditions laid down in Regulation (EC) No 1924/2006. 5. This Article shall apply without prejudice to other provisions of food law applicable to specified categories of foods. 6. Rules for implementing this Article may be specified in accordance with the procedure referred to in Article 14(2). CHAPTER III ADDITION OF CERTAIN OTHER SUBSTANCES Article 8 Substances prohibited, restricted or under Community scrutiny 1. The procedure provided for in this Article shall be followed where a substance other than vitamins or minerals, or an ingredient containing a substance other than vitamins or minerals, is added to foods or used in the manufacture of foods under conditions that would result in the ingestion of amounts of this substance greatly exceeding those reasonably expected to be ingested under normal conditions of consumption of a balanced and varied diet and/or would otherwise represent a potential risk to consumers. 2. On its own initiative or on the basis of information provided by Member States, the Commission may take a decision, following in each case an assessment of available information by the Authority and in accordance with the procedure referred to in Article 14(2), to include, if necessary, the substance or ingredient in Annex III. In particular: (a) if a harmful effect on health has been identified, the substance and/or the ingredient containing the substance shall: (i) be placed in Annex III, Part A, and its addition to foods or its use in the manufacture of foods shall be prohibited; or (ii) be placed in Annex III, Part B, and its addition to foods or its use in the manufacture of foods shall only be allowed under the conditions specified therein; (b) if the possibility of harmful effects on health is identified but scientific uncertainty persists, the substance shall be placed in Annex III, Part C. 3. Community provisions applicable to specified foods may provide for restrictions or prohibitions on the use of certain substances in addition to those laid down in this Regulation. 4. Food business operators, or any other interested parties, may at any time submit for evaluation to the Authority a file containing the scientific data demonstrating the safety of a substance listed in Annex III, Part C, under the conditions of its use in a food or in a category of foods and explaining the purpose of that use. The Authority shall inform without delay the Member States and the Commission of the submission and shall make the file available to them. 5. Within four years from the date a substance has been listed in Annex III, Part C, a decision shall be taken, in accordance with the procedure referred to in Article 14(2) and taking into account the opinion of the Authority on any files submitted for evaluation as mentioned in paragraph 4 of this Article, to generally allow the use of a substance listed in Annex III, Part C, or to list it in Annex III, Part A or B, as appropriate. 6. The Commission shall establish, in accordance with the procedure referred to in Article 14(2), implementing rules for the application of this Article, including rules concerning the submission referred to in paragraph 4 of this Article. CHAPTER IV GENERAL AND FINAL PROVISIONS Article 9 Community Register 1. The Commission shall establish and maintain a Community Register on the addition of vitamins and minerals and of certain other substances to foods, hereinafter referred to as ‘the Register’. 2. The Register shall include the following: (a) the vitamins and minerals which may be added to foods as listed in Annex I; (b) the vitamin formulations and mineral substances which may be added to foods as listed in Annex II; (c) the maximum and minimum amounts of vitamins and minerals which may be added to foods and any associated conditions set in accordance with Article 6; (d) the information regarding national provisions on the mandatory addition of vitamins and minerals referred to in Article 11; (e) any restrictions on the addition of vitamins and minerals as set out in Article 4; (f) the substances for which dossiers have been submitted as provided for in Article 17(1)(b); (g) information about the substances referred to in Annex III and the reasons for their inclusion therein; (h) information about the substances listed in Annex III, Part C, whose use is generally allowed as referred to in Article 8(5). 3. The Register shall be made available to the public. Article 10 Free movement of goods Without prejudice to the Treaty, in particular Articles 28 and 30 thereof, Member States may not restrict or forbid trade in foods which comply with this Regulation and Community acts adopted for its implementation by the application of non-harmonised national provisions governing the addition of vitamins and minerals to foods. Article 11 National provisions 1. By 19 July 2007, Member States shall inform the Commission of existing national provisions on the mandatory addition of vitamins and minerals and of products covered by the derogation provided for in Article 4(b). 2. If a Member State, in the absence of Community provisions, considers it necessary to adopt new legislation: (a) on the mandatory addition of vitamins and minerals to specified foods or categories of foods; or (b) on the prohibition or restriction on the use of certain other substances in the manufacture of specified foods, it shall notify the Commission in accordance with the procedure laid down in Article 12. Article 12 Notification procedure 1. If a Member State considers it necessary to adopt new legislation, it shall notify the Commission and the other Member States of the envisaged measures and give the reasons justifying them. 2. The Commission shall consult the Committee referred to in Article 14(1), if it considers such consultation to be useful or if a Member State so requests, and shall give an opinion on the envisaged measures. 3. The Member State concerned may take the envisaged measures only six months after the notification referred to in paragraph 1, and provided that the Commission's opinion is not negative. If the Commission's opinion is negative, it shall determine, in accordance with the procedure referred to in Article 14(2) and before the expiry of the period referred to in the first subparagraph of this paragraph, whether the envisaged measures may be implemented. The Commission may require certain amendments to be made to the envisaged measures. Article 13 Safeguard measures 1. Where a Member State has serious grounds for considering that a product endangers human health despite complying with this Regulation, that Member State may temporarily suspend or restrict application of the provisions in question within its territory. It shall immediately inform the other Member States and the Commission thereof and give reasons for its decision. 2. In accordance with the procedure referred to in Article 14(2), a decision shall be taken, where appropriate after obtaining an opinion from the Authority. The Commission may initiate this procedure on its own initiative. 3. The Member State referred to in paragraph 1 may maintain the suspension or restriction until the decision referred to in paragraph 2 has been notified to it. Article 14 Committee procedure 1. The Commission shall be assisted by the Standing Committee on the Food Chain and Animal Health established by Article 58(1) of Regulation (EC) No 178/2002, hereinafter referred to as ‘the Committee’. 2. Where reference is made to this paragraph, Articles 5 and 7 of Decision 1999/468/EC shall apply, having regard to the provisions of Article 8 thereof. The period laid down in Article 5(6) of Decision 1999/468/EC shall be set at three months. 3. The Committee shall adopt its Rules of Procedure. Article 15 Monitoring To facilitate efficient monitoring of foods to which vitamins and minerals have been added, and of foods containing substances listed in Annex III, Parts B and C, Member States may require the manufacturer or the person placing such foods on the market in their territory to notify the competent authority of that placing on the market by providing a model of the label used for the product. In such cases, information on the withdrawal of the product from the market may also be required. Article 16 Evaluation By 1 July 2013, the Commission shall submit to the European Parliament and the Council a report on the effects of implementing this Regulation, in particular concerning the evolution of the market in foods to which vitamins and minerals have been added, their consumption, nutrient intakes for the population and changes in dietary habits, and the addition of certain other substances, accompanied by any proposals for amendment of this Regulation which the Commission deems necessary. In this context Member States shall provide the necessary relevant information to the Commission by 1 July 2012. Rules for implementing this Article shall be specified in accordance with the procedure referred to in Article 14(2). Article 17 Transitional measures 1. By way of derogation from Article 3(1) and until 19 January 2014, Member States may allow in their territory the use of vitamins and minerals not listed in Annex I, or in forms not listed in Annex II, provided that: (a) the substance in question is used for addition to foods marketed in the Community on 19 January 2007; and (b) the Authority has not given an unfavourable opinion in respect of the use of that substance, or its use in that form, in the manufacture of food, on the basis of a dossier supporting use of the substance in question to be submitted to the Commission by the Member State not later than 19 January 2010. 2. Until 19 January 2014, Member States may, in compliance with the rules of the Treaty, continue to apply existing national restrictions or bans on trade in foods to which vitamins and minerals not included in the list in Annex I or in the forms not listed in Annex II are added. 3. Member States may, in compliance with the rules of the Treaty, continue to apply existing national provisions on maximum and minimum amounts of vitamins and minerals listed in Annex I added to foods and on the conditions applicable to this addition until the adoption of corresponding Community measures in accordance with Article 6 or under other specific Community provisions. Article 18 Entry into force This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 1 July 2007. Foods placed on the market or labelled prior to 1 July 2007 which do not comply with this Regulation may be marketed until their expiry date, but not later than 31 December 2009. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 20 December 2006. For the European Parliament The President J. BORRELL FONTELLES For the Council The President J. KORKEAOJA (1) OJ C 112, 30.4.2004, p. 44. (2) Opinion of the European Parliament of 26 May 2005 (OJ C 117 E, 18.5.2006, p. 206), Council Common Position of 8 December 2005 (OJ C 80 E, 4.4.2006, p. 27) and Position of the European Parliament of 16 May 2006 (not yet published in the Official Journal). Council Decision of 12 October 2006. (3) OJ L 183, 12.7.2002, p. 51. Directive as amended by Commission Directive 2006/37/EC (OJ L 94, 1.4.2006, p. 32). (4) OJ L 109, 6.5.2000, p. 29. Directive as last amended by Directive 2003/89/EC (OJ L 308, 25.11.2003, p. 15). (5) See page 9 of this Official Journal. (6) OJ L 276, 6.10.1990, p. 40. Directive as last amended by Commission Directive 2003/120/EC (OJ L 333, 20.12.2003, p. 51). (7) OJ L 184, 17.7.1999, p. 23. (8) OJ L 31, 1.2.2002, p. 1. Regulation as last amended by Commission Regulation (EC) No 575/2006 (OJ L 100, 8.4.2006, p. 3). (9) OJ L 179, 14.7.1999, p. 1. Regulation as last amended by Regulation (EC) No 2165/2005 (OJ L 345, 28.12.2005, p. 1). ANNEX I VITAMINS AND MINERALS WHICH MAY BE ADDED TO FOODS 1. Vitamins Vitamin A Vitamin D Vitamin E Vitamin K Vitamin B1 Vitamin B2 Niacin Pantothenic acid Vitamin B6 Folic acid Vitamin B12 Biotin Vitamin C 2. Minerals Calcium Magnesium Iron Copper Iodine Zinc Manganese Sodium Potassium Selenium Chromium Molybdenum Fluoride Chloride Phosphorus ANNEX II VITAMIN FORMULATIONS AND MINERAL SUBSTANCES WHICH MAY BE ADDED TO FOODS 1. Vitamin formulations VITAMIN A retinol retinyl acetate retinyl palmitate beta-carotene VITAMIN D cholecalciferol ergocalciferol VITAMIN E D-alpha-tocopherol DL-alpha-tocopherol D-alpha-tocopheryl acetate DL-alpha-tocopheryl acetate D-alpha-tocopheryl acid succinate VITAMIN K phylloquinone (phytomenadione) VITAMIN B1 thiamin hydrochloride thiamin mononitrate VITAMIN B2 riboflavin riboflavin 5'-phosphate, sodium NIACIN nicotinic acid nicotinamide PANTOTHENIC ACID D-pantothenate, calcium D-pantothenate, sodium dexpanthenol VITAMIN B6 pyridoxine hydrochloride pyridoxine 5'-phosphate pyridoxine dipalmitate FOLIC ACID pteroylmonoglutamic acid VITAMIN B12 cyanocobalamin hydroxocobalamin BIOTIN D-biotin VITAMIN C L-ascorbic acid sodium-L-ascorbate calcium-L-ascorbate potassium-L-ascorbate L-ascorbyl 6-palmitate 2. Mineral substances calcium carbonate calcium chloride calcium salts of citric acid calcium gluconate calcium glycerophosphate calcium lactate calcium salts of orthophosphoric acid calcium hydroxide calcium oxide calcium sulphate magnesium acetate magnesium carbonate magnesium chloride magnesium salts of citric acid magnesium gluconate magnesium glycerophosphate magnesium salts of orthophosphoric acid magnesium lactate magnesium hydroxide magnesium oxide magnesium sulphate ferrous carbonate ferrous citrate ferric ammonium citrate ferrous gluconate ferrous fumarate ferric sodium diphosphate ferrous lactate ferrous sulphate ferric diphosphate (ferric pyrophosphate) ferric saccharate elemental iron (carbonyl + electrolytic + hydrogen reduced) cupric carbonate cupric citrate cupric gluconate cupric sulphate copper lysine complex sodium iodide sodium iodate potassium iodide potassium iodate zinc acetate zinc chloride zinc citrate zinc gluconate zinc lactate zinc oxide zinc carbonate zinc sulphate manganese carbonate manganese chloride manganese citrate manganese gluconate manganese glycerophosphate manganese sulphate sodium bicarbonate sodium carbonate sodium citrate sodium gluconate sodium lactate sodium hydroxide sodium salts of orthophosphoric acid sodium selenate sodium hydrogen selenite sodium selenite sodium fluoride potassium fluoride potassium bicarbonate potassium carbonate potassium chloride potassium citrate potassium gluconate potassium glycerophosphate potassium lactate potassium hydroxide potassium salts of orthophosphoric acid chromium (III) chloride and its hexahydrate chromium (III) sulphate and its hexahydrate ammonium molybdate (molybdenum (VI)) sodium molybdate (molybdenum (VI)) ANNEX III SUBSTANCES WHOSE USE IN FOODS IS PROHIBITED, RESTRICTED OR UNDER COMMUNITY SCRUTINY Part A — Prohibited substances Part B — Restricted substances Part C — Substances under Community scrutiny

Summary: Vitamins and minerals Vitamins and minerals SUMMARY OF: Regulation (EC) No 1925/2006 — rules on the addition of vitamins and minerals and some other substances to foods WHAT IS THE AIM OF THE REGULATION? The regulation: sets out the EU’s rules concerning the addition of vitamins, minerals and some other substances to foods; harmonises the different rules in force in EU countries to ease trade in foods within the EU and to improve consumer protection; sets out the list of vitamins and minerals which may be added to foods; sets out rules for additional labelling to provide consumers with better information on the nutrients added to foods. KEY POINTS Scope The regulation covers vitamins, minerals and some other substances which are added to foods. It applies to: foods for particular nutritional uses; new foods and new food ingredients; genetically modified foods; food additives and flavourings; wine-making practices and processes. It does not apply to food supplements covered by Directive 2002/46/EC. It lists vitamins and minerals which may be added to foods. Only vitamins and/or minerals listed in Annex I, in the form detailed in Annex II, may be added to foods, subject to the rules laid down in the regulation. The lists may be modified taking account of the opinion of the European Food Safety Authority (EFSA). Labelling Nutritional labelling of products to which vitamins and minerals have been added and which are covered by the regulation is compulsory. It must contain the following information: the total amounts of vitamins and minerals where they are added to a food; the amount of protein, carbohydrate, sugars, fat, saturates, fibre and sodium (in accordance with Regulation (EU) No 1169/2011 on food labelling); the energy value of the product. The labelling, presentation and advertising of foods to which vitamins and minerals have been added: shall not mislead or deceive the consumer about their nutritional value; shall not include any mention stating or implying that a balanced and varied diet is not an adequate source of nutritional substances. Maximum and minimum levels Adding vitamins and minerals voluntarily to foods can contribute to achieving adequate intakes of these substances and reduce the risk of deficiencies. However, excessive intakes of vitamins and minerals may have adverse effect on health. For this reason, the regulation provides for the setting of maximum amounts of vitamins and minerals to be added to foods. The maximum amounts take account of: the upper safe levels for vitamins and minerals following a scientific risk assessment; the potential intake of vitamins and minerals from other foods; and the reference intakes of vitamins and minerals recommended for the population. If necessary, it also takes account of the contribution of individual products to the overall diet of the population and of the nutrient profile established in accordance with Regulation (EC) 1924/2006. Adding a vitamin or a mineral to a food shall result in at least a significant amount of that vitamin or that mineral in the food, where this amount has been defined according to the Annex to Regulation (EU) No 1169/2011. Prohibitions and restrictions Vitamins and minerals may not be added to: unprocessed foodstuffs, including fruit, vegetables, meat, poultry and fish; beverages containing more than 1.2 % by volume of alcohol, except in specific cases and provided that no nutrition or health claim is made. The regulation allows for a procedure to prohibit or restrict the use of substances other than vitamins or minerals which have a nutritional or physiological effect*. For some substances, these procedures are accompanied by other specific European control measures. EU countries can submit a request to the European Commission, providing scientific evidence allowing it to classify a particular product in the regulation's Annex III (Substances whose use in foods is prohibited, restricted or under Community scrutiny). Implementing Regulation (EU) No 307/2012 clarifies the conditions for submitting such a request, as well as laying down the nature of the evidence to accompany the request. The Standing Committee on Plants, Animals, Food and Feed (PAFF) assists the Commission. FROM WHEN DOES THE REGULATION APPLY? It has applied since 1 July 2007. KEY TERMS Physiological effect: an effect on the human body. MAIN DOCUMENT Regulation (EC) No 1925/2006 of the European Parliament and of the Council of 20 December 2006 on the addition of vitamins and minerals and of certain other substances to foods (OJ L 404, 30.12.2006, pp. 26-38) Successive amendments to Regulation (EC) No 1925/2006 have been incorporated into the original document. This consolidated version is of documentary value only. RELATED DOCUMENTS Regulation (EU) No 609/2013 of the European Parliament and of the Council of 12 June 2013 on food intended for infants and young children, food for special medical purposes, and total diet replacement for weight control and repealing Council Directive 92/52/EEC, Commission Directives 96/8/EC, 1999/21/EC, 2006/125/EC and 2006/141/EC, Directive 2009/39/EC of the European Parliament and of the Council and Commission Regulations (EC) No 41/2009 and (EC) No 953/2009 (OJ L 181, 29.6.2013, pp. 35-56) See consolidated version. Commission Implementing Regulation (EU) No 307/2012 of 11 April 2012 establishing implementing rules for the application of Article 8 of Regulation (EC) No 1925/2006 of the European Parliament and of the Council on the addition of vitamins and minerals and of certain other substances to foods (OJ L 102, 12.4.2012, pp. 2–4) Regulation (EU) No 1169/2011 of the European Parliament and of the Council of 25 October 2011 on the provision of food information to consumers, amending Regulations (EC) No 1924/2006 and (EC) No 1925/2006 of the European Parliament and of the Council, and repealing Commission Directive 87/250/EEC, Council Directive 90/496/EEC, Commission Directive 1999/10/EC, Directive 2000/13/EC of the European Parliament and of the Council, Commission Directives 2002/67/EC and 2008/5/EC and Commission Regulation (EC) No 608/2004 (OJ L 304, 22.11.2011, pp. 18-63) See consolidated version. Regulation (EC) No 1334/2008 of the European Parliament and of the Council of 16 December 2008 on flavourings and certain food ingredients with flavouring properties for use in and on foods and amending Council Regulation (EEC) No 1601/91, Regulations (EC) No 2232/96 and (EC) No 110/2008 and Directive 2000/13/EC (OJ L 354, 31.12.2008, pp. 34–50) See consolidated version. Regulation (EC) No 1333/2008 of the European Parliament and of the Council of 16 December 2008 on food additives (OJ L 354, 31.12.2008, pp. 16–33) See consolidated version. Regulation (EC) No 1924/2006 of the European Parliament and of the Council of 20 December 2006 on nutrition and health claims made on foods (OJ L 404, 30.12.2006, pp. 9-25) See consolidated version. Regulation (EC) No 1829/2003 of the European Parliament and of the Council of 22 September 2003 on genetically modified food and feed (OJ L 268, 18.10.2003, pp. 1-23) See consolidated version. Directive 2002/46/EC of the European Parliament and of the Council of 10 June 2002 on the approximation of the laws of the Member States relating to food supplements (OJ L 183, 12.7.2002, pp. 51-57) See consolidated version. Regulation (EC) No 258/97 of the European Parliament and of the Council of 27 January 1997 concerning novel foods and novel food ingredients (OJ L 43, 14.2.1997, pp. 1-6) See consolidated version. last update 28.09.2017