Agreement In the form of a Memorandum of Understanding between the European C... (21997A0612(02))
EU - Rechtsakte: 11 External relations

AGREEMENT

In the form-of a Memorandum of Understanding between the European Community and the United States of America on spirituous beverages

MEMORANDUM OF UNDERSTANDING

ex 2208 Spirits, liqueurs and other spirituous beverages

As agreed in Singapore we have engaged in detailed negotiations regarding the elimination of duties on certain spirituous beverages.
Subject to the completion of our respective internal procedures, and with the exception of rum (2208 40) for which the special provisions set out in the Annex apply, the EC and US will eliminate their duties scheduled to be in force on 1 July 1997 for the HS 96 headings listed below in four equal stages commencing 1 July 1997, followed by further reductions on 1 January 1998, 1 January 1999 and 1 January 2000:

HS 96

 

2208 20

spirits obtained by distilling grape wine or grape marc (grape brandy)

2208 30

whiskies

2208 50

gin and geneva

2208 60

vodka

2208 70

liqueurs and cordials

ex 2208 90

other than un-denatured ethyl alcohol of an alcoholic strength by volume of less than 80 % volume (covered by 2208 90 91 and 2208 90 99 by the EC and within 2208 90 80 by the US).

ANNEX

Subject: 2208 40 — Rum and Taffia

A.   

EC duties

1.
The reductions in duties on rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol with a 10 % tolerance shall be as set out below:

 

In containers holding 2 litres or less

In containers holding more than 2 litres

Base rate

0,8 Ecu/% vol/hl+ 4,1 Ecu/hl

0,8 Ecu/% vol/hl

1 July 1997

0,8 Ecu/% vol/hl + 4,1 Ecu/hl

0,8 Ecu/% vol/hl

1 July 1998

0,7 Ecu/% vol/hl +3,8 Ecu/hl

0,7 Ecu/% vol/hl

1 July 1999

0,65 Ecu/% vol/hl +3,5 Ecu/hl

0,65 Ecu/% vol/hl

1 July 2000

0,6 Ecu/% vol/hl +3,2 Ecu/hl

0,6 Ecu/% vol/hl

2.
The EC duty on rum and taffia, other than that specified in paragraph 1 above, of a value specified in the following table shall be subject to the reduced duty rates below within the tariff quota amounts indicated until duty-free treatment is reached on 1 January 2003. The tariff quota amounts cover rum in whatever size of container.

 

Duty rate

Tariff quota amount

 

In containers holding 2 litres or less valued over Ecu 7,9 per litre of 100 % alcohol

In containers holding more than 2 litres valued over Ecu 2,0 per litre of 100 % alcohol

Litre of 100 % alcohol

1 July 1997

0,7 Ecu/% vol/hl + 3,5 Ecu/hl

0,7 Ecu/% vol/hl

890 000

1 January 1998

0,6 Ecu/% vol/hl + 2,9 Ecu/hl

0,6 Ecu/% vol/hl

1 950 000

1 January 1999

0,5 Ecu/% vol/hl + 2,3 Ecu/hl

0,5 Ecu/% vol/hl

2 145 000

1 January 2000

0,4 Ecu/% vol/hl + 1,8 Ecu/hl

0,4 Ecu/% vol/hl

2 359 500

1 January 2001

0,3 Ecu/% vol/hl + 1,2 Ecu/hl

0,3 Ecu/% vol/hl

2 595 450

1 January 2002

0,2 Ecu/% vol/hl + 0,6 Ecu/hl

0,2 Ecu/% vol/hl

2 854 995

From 1 January 2003

free

free

unlimited

3.
Rum and taffia below the price breaks indicated above as well as rum and taffia not covered by tariff quota amounts shall be subject to the same duty rates as shown in paragraph 1 above.
4.
The European Community shall promptly notify the United States of any changes between 1 January 2000 and 1 January 2003 in the preferential treatment accorded to its imports of rum. The European Community shall, upon request, promptly enter into consultations with the United States with respect to any matter concerning US exports of rum, under paragraph 2 above, to the Community, with a view to reaching a mutually agreed solution on any matter raised in the consultations.

B.   

US duties

5.
The following reduction in duties shall apply to rum and taffia.

 

rum and taffia

(a)in containers each not holding over 4 litres valued over US $3,00 per proof litre; and(b)in containers each holding over 4 litres valued over 69 cents per proof litre

rum and taffia

(a)in containers each not holding over 4 litres valued not over US $3,00 per proof litre; and(b)in containers each holding over 4 litres valued not over 69 cents per proof litre

July 1, 1997

26,1 cents/proof litre

30,4 cents/proof litre

January 1, 1998

21,7 cents/proof litre

28,1 cents/proof litre

January 1, 1999

17,4 cents/proof litre

25,9 cents/proof litre

January 1, 2000

13,0 cents/proof litre

23,7 cents/proof litre

January 1, 2001

8,7 cents/proof litre

23,7 cents/proof litre

January 1, 2002

4,3 cents/proof litre

23,7 cents/proof litre

January 1, 2003

0

23,7 cents/proof litre

EC-Spirits-Schedule CXL

CN 97

Label

Base rate

Final bound rate

Implementation

July 1997

January 1998

January 1999

January 2000

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages

 

 

 

 

 

 

2208 20

— Spirits obtained by distilling grape wine or grape marc

 

 

 

 

 

 

 

— — In containers holding 2 litres or less

 

 

 

 

 

 

2208 20 12

— — — Cognac

1,12 Ecu/% vol/hl + 7 Ecu/hl

free

0,84 Ecu/% vol/hl + 5,3 Ecu/hl

0,56 Ecu/% vol/hl + 3,5 Ecu/hl

0,28 Ecu/% vol/hl + 1,8 Ecu/hl

free

2208 20 14

— — — Armagnac

1,12 Ecu/% vol/hl + 7 Ecu/hl

free

0,84 Ecu/% vol/hl + 5,3 Ecu/hl

0,56 Ecu/% vol/hl + 3,5 Ecu/hl

0,28 Ecu/% vol/hl + 1,8 Ecu/hl

free

2208 20 26

— — — Grappa

1,12 Ecu/% vol/hl + 7 Ecu/hl

free

0,84 Ecu/% vol/hl + 5,3 Ecu/hl

0,56 Ecu/% vol/hl + 3,5 Ecu/hl

0,28 Ecu/% vol/hl + 1,8 Ecu/hl

free

2208 20 27

— — — Brandy de Jerez

1,12 Ecu/% vol/hl + 7 Ecu/hl

free

0,84 Ecu/% vol/hl + 5,3 Ecu/hl

0,56 Ecu/% vol/hl + 3,5 Ecu/hl

0,28 Ecu/% vol/hl + 1,8 Ecu/hl

free

2208 20 29

— — — Other

1,12 Ecu/% vol/hl + 7 Ecu/hl

free

0,84 Ecu/% vol/hl + 5,3 Ecu/hl

0,56 Ecu/% vol/hl + 3,5 Ecu/hl

0,28 Ecu/% vol/hl + 1,8 Ecu/hl

free

 

— — In containers holding more than 2 litres

 

 

 

 

 

 

2208 20 40

— — — Raw distillate

1,12 Ecu/% vol/hl

free

0,84 Ecu/% vol/hl

0,56 Ecu/% vol/hl

0,28 Ecu/% vol/hl

free

 

— — — Other

 

 

 

 

 

 

2208 20 62

— — — Cognac

1,12 Ecu/% vol/hl

free

0,84 Ecu/% vol/hl

0,56 Ecu/% vol/hl

0,28 Ecu/% vol/hl

free

2208 20 64

— — — Armagnac

1,12 Ecu/% vol/hl

free

0,84 Ecu/% vol/hl

0,56 Ecu/% vol/hl

0,28 Ecu/% vol/hl

free

2208 20 86

— — — Grappa

1,12 Ecu/% vol/hl

free

0,84 Ecu/% vol/hl

0,56 Ecu/% vol/hl

0,28 Ecu/% vol/hl

free

2208 20 87

— — — Brandy de Jerez

1,12 Ecu/% vol/hl

free

0,84 Ecu/% vol/hl

0,56 Ecu/% vol/hl

0,28 Ecu/% vol/hl

free

2208 20 89

— — — Other

1,12 Ecu/% vol/hl

free

0,84 Ecu/% vol/hl

0,56 Ecu/% vol/hl

0,28 Ecu/% vol/hl

free

2208 30

— Whiskies

 

 

 

 

 

 

 

— — Bourbon whiskey, in containers holding

 

 

 

 

 

 

2208 30 11

— — — 2 litres or less

0,2 Ecu/% vol/hl + 1,5 Ecu/hl

free

0,15 Ecu/% vol/hl + 1,13 Ecu/hl

0,1 Ecu/% vol/hl + 0,8 Ecu/hl

0,05 Ecu/% vol/hl + 0,8 Ecu/hl

free

2208 30 19

— — — More than 2 litres

0,2 Ecu/% vol/hl

free

0,15 Ecu/% vol/hl

0,1 Ecu/% vol/hl

0,05 Ecu/% vol/hl

free

 

— — Scotch whisky

 

 

 

 

 

 

 

— — — Malt whisky, in containers holding

 

 

 

 

 

 

2208 30 32

— — — 2 litres or less

0,28 Ecu/% vol/hl + 2,1 Ecu/hl

free

0,21 Ecu/% vol/hl + 1,6 Ecu/hl

0,14 Ecu/% vol/hl + 1,1 Ecu/hl

0,07 Ecu/% vol/hl + 0,5 Ecu/hl

free

2208 30 38

— — — More than 2 litres

0,28 Ecu/% vol/hl

free

0,21 Ecu/% vol/hl

0,14 Ecu/% vol/hl

0,07 Ecu/% vol/hl

free

 

— — — Blended whisky, in containers holding

 

 

 

 

 

 

2208 30 52

— — — 2 litres or less

0,28 Ecu/% vol/hl + 2,1 Ecu/hl

free

0,21 Ecu/% vol/hl + 1,6 Ecu/hl

0,14 Ecu/% vol/hl + 1,1 Ecu/hl

0,07 Ecu/% vol/hl + 0,5 Ecu/hl

free

2208 30 58

— — — More than 2 litres

0,28 Ecu/% vol/hl

free

0,21 Ecu/% vol/hl

0,14 Ecu/% vol/hl

0,07 Ecu/% vol/hl

free

 

— — — Other, in containers holding

 

 

 

 

 

 

2208 30 72

— — — 2 litres or less

0,28 Ecu/% vol/hl + 2,1 Ecu/hl

free

0,21 Ecu/% vol/hl + 1,6 Ecu/hl

0,14 Ecu/% vol/hl + 1,1 Ecu/hl

0,07 Ecu/% vol/hl + 0,5 Ecu/hl

free

2208 30 78

— — — More than 2 litres

0,28 Ecu/% vol/hl

free

0,21 Ecu/% vol/hl

0,14 Ecu/% vol/hl

0,07 Ecu/% vol/hl

free

 

— — Other, in containers holding

 

 

 

 

 

 

2208 30 82

— — — 2 litres or less

0,28 Ecu/% vol/hl + 2,1 Ecu/hl

free

0,21 Ecu/% vol/hl + 1,6 Ecu/hl

0,14 Ecu/% vol/hl + 1,1 Ecu/hl

0,07 Ecu/% vol/hl + 0,5 Ecu/hl

free

2208 30 88

— — — More than 2 litres

0,28 Ecu/% vol/hl

free

0,21 Ecu/% vol/hl

0,14 Ecu/% vol/hl

0,07 Ecu/% vol/hl

free

2208 40

— Rum and taffia:

 

See Appendix A.

2208 40 10

— — In containers holding 2 litres or less

 

 

— — — Ex: Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol with a 10 % tolerance.

0,8 Ecu/% vol/hl + 4,1 Ecu/hl

 

— — — Ex: Other

0,8 Ecu/% vol/hl + 4,1 Ecu/hl

2208 40 90

— — In containers holding more than 2 litres

 

 

— — — Ex: Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol with a 10 % tolerance.

0,8 Ecu/% vol/hl

 

— — — Ex: Other

0,8 Ecu/% vol/hl

2208 50

— Gin and geneva:

 

 

 

 

 

 

 

— — Gin, in containers holding:

 

 

 

 

 

 

2208 50 11

— — — 2 litres or less

0,8 Ecu/%vol/hl + 4,1 Ecu/hl

free

0,6 Ecu/% vol/hl + 3,1 Ecu/hl

0,4 Ecu/% vol/hl + 2,1 Ecu/hl

0,2 Ecu/% vol/hl + 1,0 Ecu/hl

free

2208 50 19

— — — More than 2 litres

0,8 Ecu/% vol/hl

free

0,6 Ecu/% vol/hl

0,4 Ecu/% vol/hl

0,2 Ecu/% vol/hl

free

 

— — Geneva, in containers holding:

 

 

 

 

 

 

2208 50 91

— — — 2 litres or less

1,3 Ecu/% vol/hl + 8,2 Ecu/hl

free

1,0 Ecu/% vol/hl + 6,2 Ecu/hl

0,7 Ecu/% vol/hl + 4,1 Ecu/hl

0,3 Ecu/% vol/hl + 2,1 Ecu/hl

free

2208 50 99

— — — More than 2 litres

1,3 Ecu/% vol/hl

free

1,0 Ecu/% vol/hl

0,7 Ecu/% vol/hl

0,3 Ecu/% vol/hl

free

2208 60

— Vodka

 

 

 

 

 

 

 

— — Of an alcoholic strength by volume of 45,4 % vol or less in containers holding:

 

 

 

 

 

 

2208 60 11

— — — 2 litres or less

1,1 Ecu/% vol/hl + 4,1 Ecu/hl

free

0,8 Ecu/% vol/hl + 3,1 Ecu/hl

0,6 Ecu/% vol/hl + 2,1 Ecu/hl

0,3 Ecu/% vol/hl + 1,0 Ecu/hl

free

2208 60 19

— — — More than 2 litres

1,1 Ecu/% vol/hl

free

0,8 Ecu/% vol/hl

0,6 Ecu/% vol/hl

0,3 Ecu/% vol/hl

free

 

— — Of an alcoholic strength by volume of more than 45,4 % vol in containers holding:

 

 

 

 

 

 

2208 60 91

— — — 2 litres or less

1,3 Ecu/% vol/hl + 8,2 Ecu/hl

free

1,0 Ecu/% vol/hl + 6,2 Ecu/hl

0,7 Ecu/% vol/hl + 4,1 Ecu/hl

0,3 Ecu/% vol/hl + 2,1 Ecu/hl

free

2208 60 99

— — — More than 2 litres

1,3 Ecu/% vol/hl

free

1,0 Ecu/% vol/hl

0,7 Ecu/% vol/hl

0,3 Ecu/% vol/hl

free

2208 70

— Liqueurs and cordials in containers holding:

 

 

 

 

 

 

2208 70 10

— — 2 litres or less

1,3 Ecu/% vol/hl + 8,2 Ecu/hl

free

1,0 Ecu/% vol/hl + 6,2 Ecu/hl

0,7 Ecu/% vol/hl + 4,1 Ecu/hl

0,3 Ecu/% vol/hl + 2,1 Ecu/hl

free

2208 70 90

— — More than 2 litres

1,3 Ecu/% vol/hl

free

1,0 Ecu/% vol/hl

0,7 Ecu/% vol/hl

0,3 Ecu/% vol/hl

free

2208 90

— Other

 

 

 

 

 

 

 

— — Arrack, in containers holding:

 

 

 

 

 

 

2208 90 11

— — — 2 litres or less

0,8 Ecu/% vol/hl + 4,1 Ecu/hl

free

0,6 Ecu/% vol/hl + 3,1 Ecu/hl

0,4 Ecu/% vol/hl + 2,1 Ecu/hl

0,2 Ecu/% vol/hl + 1,0 Ecu/hl

free

2208 90 19

— — — More than 2 litres

0,8 Ecu/% vol/hl

free

0,6 Ecu/% vol/hl

0,4 Ecu/% vol/hl

0,2 Ecu/% vol/hl

free

 

— — Plum, pear or cherry spirit (excluding liqueurs), in containers holding:

 

 

 

 

 

 

2208 90 33

— — — 2 litres or less

0,91 Ecu/% vol/hl + 3,5 Ecu/hl

free

0,68 Ecu/% vol/hl + 2,6 Ecu/hl

0,46 Ecu/% vol/hl + 1,8 Ecu/hl

0,22 Ecu/% vol/hl + 0,9 Ecu/hl

free

2208 90 38

— — — More than 2 litres

1,1 Ecu/% vol/hl

free

0,8 Ecu/% vol/hl

0,6 Ecu/% vol/hl

0,3 Ecu/% vol/hl

free

 

— — Other spirits, and other spirituous beverages, in containers holding:

 

 

 

 

 

 

 

— — — 2 litres or less

 

 

 

 

 

 

2208 90 41

— — — — Ouzo

1,3 Ecu/% vol/hl + 8,2 Ecu/hl

free

1,0 Ecu/% vol/hl + 6,2 Ecu/hl

0,7 Ecu/% vol/hl + 4,1 Ecu/hl

0,3 Ecu/% vol/hl + 2,1 Ecu/hl

free

 

— — — — Other

 

 

 

 

 

 

 

— — — — — Spirits (excluding liqueurs)

 

 

 

 

 

 

 

— — — — — — Distilled from fruit

 

 

 

 

 

 

2208 90 45

— — — — — — Calvados

1,12 Ecu/% vol/hl + 7 Ecu/hl

free

0,84 Ecu/% vol/hl + 5,3 Ecu/hl

0,56 Ecu/% vol/hl + 3,5 Ecu/hl

0,28 Ecu/% vol/hl + 1,8 Ecu/hl

free

2208 90 48

— — — — — — — Other

1,12 Ecu/% vol/hl + 7 Ecu/hl

free

0,84 Ecu/% vol/hl + 5,3 Ecu/hl

0,56 Ecu/% vol/hl + 3,5 Ecu/hl

0,28 Ecu/% vol/hl + 1,8 Ecu/hl

free

 

— — — — — — Other

 

 

 

 

 

 

2208 90 52

— — — — — — — Korn

1,3 Ecu/% vol/hl + 8,2 Ecu/hl

free

1,0 Ecu/% vol/hl + 6,2 Ecu/hl

0,7 Ecu/% vol/hl + 4,1 Ecu/hl

0,3 Ecu/% vol/hl + 2,1 Ecu/hl

free

2208 90 57

— — — — — — — Other

1,3 Ecu/% vol/hl + 8,2 Ecu/hl

free

1,0 Ecu/% vol/hl + 6,2 Ecu/hl

0,7 Ecu/% vol/hl + 4,1 Ecu/hl

0,3 Ecu/% vol/hl + 2,1 Ecu/hl

free

2208 90 69

— — — — — Other spirituous beverages

1,3 Ecu/% vol/hl + 8,2 Ecu/hl

free

1,0 Ecu/% vol/hl + 6,2 Ecu/hl

0,7 Ecu/% vol/hl + 4,1 Ecu/hl

0,3 Ecu/% vol/hl + 2,1 Ecu/hl

free

 

— — — More than 2 litres

 

 

 

 

 

 

 

— — — — Spirits (excluding liqueurs)

 

 

 

 

 

 

2208 90 71

— — — — — Distilled from fruit

1,12 Ecu/% vol/hl

free

0,84 Ecu/% vol/hl

0,56 Ecu/% vol/hl

0,28 Ecu/% vol/hl

free

2208 90 74

— — — — — Other

1,3 Ecu/% vol/hl

free

1,0 Ecu/% vol/hl

0,7 Ecu/% vol/hl

0,3 Ecu/% vol/hl

free

2208 90 78

— — — — Other spirituous beverages

1,3 Ecu/% vol/hl

free

1,0 Ecu/% vol/hl

0,7 Ecu/% vol/hl

0,3 Ecu/% vol/hl

free

APPENDIX A

EC-Spirits-Schedule CXL

CN 97

Label

Base rate

Final bound rate

Implementation

2208 40

– Rum and taffia

 

 

 

 

 

 

 

 

 

 

 

 

 

July 1997

July 1998

July 1999

July 2000

 

 

 

2208 40 10

– – In containers holding 2 litres or less

– – – Ex: Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol with a 10 % tolerance

0,8 Ecu/% vol/hl + 4,1 Ecu/hl

0,6 Ecu/% vol/hl + 3,2 Ecu/hl

0,8 Ecu/% vol/hl + 4,1 Ecu/hi

0,7 Ecu/% vol/hl + 3,8 Ecu/hl

0,65 Ecu/% vol/hl + 3,5 Ecu/hl

0,6 Ecu/% vol/hl + 3,2 Ecu/hl

 

 

 

 

 

 

 

July 1997

January 1998

January 1999

January 2000

January 2001

January 2002

January 2003

 

– – – Ex Other:

– – – – Valued over Ecu 7,9 per litre of 100 % alcohol(1)

0,8 Ecu/% vol/hl + 4,1 Ecu/hl

Free

0,7 Ecu/% vol/hl + 3,5 Ecu/hl(1)

0,6 Ecu/% vol/hl + 2,9 Ecu/hl(1)

0,5 Ecu/% vol/hl + 2,3 Ecu/hl(1)

0,4 Ecu/% vol/hl + 1,8 Ecu/hl(1)

0,3 Ecu/% vol/hl + 1,2 Ecu/hl(1)

0,2 Ecu/% vol/hl + 0,6 Ecu/hl(1)

Free

 

 

 

 

July 1997

July 1998

July 1999

July 2000

 

 

 

 

– – – – Other:

0,8 Ecu/% vol/hl + 4,1 Ecu/hl

0,6 Ecu/% vol/hl + 3,2 Ecu/hl

0,8 Ecu/% vol/hl + 4,1 Ecu/hl

0,7 Ecu/% vol/hl + 3,8 Ecu/hl

0,65 Ecu/% vol/hl + 3,5 Ecu/hl

0,6 Ecu/% vol/hl + 3,2 Ecu/hl

 

 

 

 

 

 

July 1997

July 1998

July 1999

July 2000

 

 

 

2208 40 90

– – In containers holding more than 2 litres

– – – Ex: Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol with a 10 % tolerance

0,8 Ecu/% vol/hl

0,6 Ecu/% vol/hl

0,8 Ecu/% vol/hl

0,7 Ecu/% vol/hl

0,65 Ecu/% vol/hl

0,6 Ecu/% vol/hl

 

 

 

 

 

 

 

July 1997

January 1998

January 1999

January 2000

January 2001

January 2002

January 2003

 

– – – Ex Other:

– – – – Valued over Ecu 2,0 per litre of 100 % alcohol(1)

0,8 Ecu/% vol/hl

Free

0,7 Ecu/% vol/hl(1)

0,6 Ecu/% vol/hl(1)

0,5 Ecu/% vol/hl(1)

0,4 Ecu/% vol/hl(1)

0,3 Ecu/% vol/hl(1)

0,2 Ecu/% vol/hl(1)

Free

 

 

 

 

July 1997

July 1998

July 1999

July 2000

 

 

 

 

– – – – Other

0,8 Ecu/% vol/hl

0,6 Ecu/% vol/hl

0,8 Ecu/% vol/hl

0,7 Ecu/% vol/hl

0,65 Ecu/% vol/hl

0,6 Ecu/% vol/hl

 

 

 

(1)  Note: In the period 1 July 1997 to 31 December 2002 these concessions shall be limited by the tariff quota amounts indicated below within which rum and taffia in whatever size of container can be imported at the duty rates indicated. From 1 January 2003 there will be no tariff quota limitation:

Tariff quota

Litres of 100 % alcohol

Period 1 July 1997—31 December 1997

890 000

1 January 1998—31 December 1998

1 950 000

1 January 1999—31 December 1999

2 145 000

1 January 2000—31 December 2000

2 359 500

1 January 2001—31 December 2001

2 595 450

1 January 2002—31 December 2002

2 854 995

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