1. ------IND- 2017 0391 GR- EN- ------ 20170915 --- --- PROJET

HELLENIC REPUBLIC 1. MINISTRY OF FINANCE OFFICE OF THE DEPUTY MINISTER 2. TO BE POSTED ON THE INTERNET A. GENERAL CHEMICAL STATE LABORATORY ALCOHOL & FOOD DIRECTORATE DEPARTMENT A - ALCOHOL & ALCOHOLIC DRINKS Web Ref. No.: Government Gazette No.: Athens, Postal address : 16 A. Tsocha St. Ref. No.: TO: AS PER LIST OF RECIPIENTS Post code : GR-115 21, Athens Information : F. Samios, A. Aliverti Tel. : 210 6479223 Fax : 210 6468272 E-mail : alcohol_food@gcsl.gr B. DIRECTORATE GENERAL CUSTOMS & EXCISE DUTY EXCISE DUTY & VAT DIRECTORATE DEPARTMENT B - ALCOHOLIC PRODUCTS Postal address : 10 Karageorgi Servias St. Post code : GR-101 84, Athens Information : V. Akritidou Tel. : 210 6987411 Fax : 2106987408, 424 E-mail : finexcis@2001.syzefxis.gov.gr Url : www.aade.gr

SUBJECT: "Production and sale of fermented beverages with CN code 22.06 - Amendment of Ministry of Finance Decision No. ΔΕΦΚΦ Β 5026381 ΕΞ 2015/16.12.2015 (Government Gazette 2785/B)".
1. ------IND- 2017 0391 GR- EL- ------ 20181128 --- --- FINAL HELLENIC REPUBLIC 1. MINISTRY OF FINANCE OFFICE OF THE DEPUTY MINISTER 2. TO BE POSTED ON THE INTERNET A. STATE GENERAL LABORATORY DIRECTORATE-GENERAL ALCOHOL & FOOD DIRECTORATE DEPARTMENT A - ALCOHOL & ALCOHOLIC DRINKS Web Ref. No.: Government Gazette No.: 2161 B Athens, 18/05/2018 Postal address : 16 A. Tsocha St Ref. No.: 30/003/000/2030 TO: As per Distribution List Post code : GR-115 21, Athens Information : F. Samios, A. Aliverti Tel. : 210 6479223 Fax : 210 6468272 Email : alcohol_food@gcsl.gr B. DG CUSTOMS & EXCISE EXCISE DUTY & VAT DIRECTORATE DEPARTMENT B - ALCOHOLIC PRODUCTS Postal address : 10 Karageorgi Servias St Post code : GR-101 84, Athens Information : E. Kerasioti Tel. : 210 6987414 Fax : 2106987408, 424 Email : finexcis@2001.syzefxis.gov.gr Url : www.aade.gr

SUBJECT: Production and sale of fermented beverages with Combined Nomenclature tariff heading 22.06 - Amendment of Ministry of Finance Decision No. ΔΕΦΚΦ Β 5026381 ΕΞ 2015/16.12.2015 (Government Gazette 2785/B).

DECISION

THE DEPUTY MINISTER OF FINANCE
THE DEPUTY MINISTER FOR FINANCE

Having regard to:

The provisions of Law 2969/2001 on ethyl alcohol and alcoholic products (Government Gazette 281/A) as in force, and in particular Articles 2, 3(12), 8, 11, 12 and 13 thereof.

The provisions of Law 2960/2001 "National Customs Code" (Government Gazette 265/A), as in force, and in particular those of Articles 79, 92, 93, 112, 114, 115, 119Α and 183 thereof.

The provisions of Regulation (EC) No 1332/2008 of the European Parliament and of the Council of 16 December 2008 (OJ L 354/31.12.2008) on food enzymes and amending Council Directive 83/417/EEC, Council Regulation (EC) No 1493/1999, Directive 2000/13/EC, Council Directive 2001/112/EC and Regulation (EC) No 258/97.

The provisions of 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).

The provisions of 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).

The provisions of 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).

The provisions of Regulation (EC) No 852/2004 of the European Parliament and of the Council of 29 April 2004 on the hygiene of foodstuffs (OJ L 139 30.4.2004).

The provisions of 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 (OJ L 31 1.2.2002).

The provisions of Regulation (EC) No 882/2004 of the European Parliament and of the Council of 29 April 2004 on official controls performed to ensure the verification of compliance with feed and food law, animal health and animal welfare rules (OJ L 191 28.5.2004).

The provisions of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256 7.9.1987) and of Commission Implementing Regulation (EU) 2016/1821 of 6 October 2016 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 294 28.10.2016), as well as the Explanatory Notes to Chapter 22 of the Combined Nomenclature of the European Union (2015/C 076/01) and the Harmonised Commodity Description and Coding System of the World Customs Organisation.
The provisions of Law 2960/2001 (the National Customs Code) (Government Gazette 265/A), as in force, and in particular those of Articles 79, 92, 93, 112, 114, 115, 119Α and 183 thereof.

The provisions of Regulation (EC) No 1332/2008 of the European Parliament and of the Council of 16 December 2008 (OJ L 354/31.12.2008) on food enzymes and amending

Council Directive 83/417/EEC, Council Regulation (EC) No 1493/1999, Directive 2000/13/EC, Council Directive 2001/112/EC and Regulation (EC) No 258/97.

The provisions of Regulation (EC) No 1333/2008 of the European Parliament and of the Council of 16 December 2008 (OJ L 354/31.12.2008) on food additives.

The provisions of Regulation (EC) No 1334/2008 of the European Parliament and of the Council of 16 December 2008 (OJ L 354/31.12.2008) 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.

The provisions of Regulation (EU) No 1169/2011 of the European Parliament and of the Council of 25 October 2011 (OJ L 304/22.11.2011) 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.

The provisions of Regulation (EC) No 852/2004 of the European Parliament and of the Council of 29 April 2004 (OJ L 139/30.4.2004) on the hygiene of foodstuffs.

The provisions of Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002 (OJ L 31/1.2.2002) 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.

The provisions of Regulation (EC) No 882/2004 of the European Parliament and of the Council of 29 April 2004 (OJ L 191/28.5.2004) on official controls performed to ensure the verification of compliance with feed and food law, animal health and animal welfare rules

The provisions of Regulation (EC) No 1935/2004 of the European Parliament and of the Council of 27 October 2004 (OJ L 338/13.11.2004) on materials and articles intended to come into contact with food and repealing Directives 80/590/EEC and 89/109/EEC.

The provisions of Commission Regulation (EC) No 2023/2006 of 22 December 2006 on good manufacturing practice for materials and articles intended to come into contact with food (OJ L 384/29.12.2006).

The provisions of Commission Regulation (EU) No 10/2011 of 14 January 2011 on plastic materials and articles intended to come into contact with food (OJ L 12/15.1.2011).

The provisions of Commission Implementing Regulation (EU) 2016/1821 of 6 October 2016 (OJ L 294/28.10.2016) amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff and the Explanatory Notes in Chapter 22 of the Combined Nomenclature of the European Union (2015/C 076/01) and the Harmonised Commodity Description and Coding System of the World Customs Organisation.

The provisions of Directive (EU) 2015/1535 of the European Parliament and of the Council of 9 September 2015 laying down a procedure for the provision of information in the field of technical regulations and of rules on Information Society services (OJ L 241/17.9.2015).

The relevant provisions of the Hellenic Food and Beverages Code, and in particular Articles 10, 64 and 65 as well as Articles 143 and 144 thereof, as in force.

The provisions of Ministry of Finance decision No. ΔΕΦΚ Β 5026381 ΕΞ 2015/16.12.2015 (Government Gazette No. 2785/B) laying down the terms and formalities on imposing excise duty, monitoring and inspecting products under Articles 90 and 92 of Law 2960/2001 - Amendment of Ministry of Finance Decision No. Φ.883/530/1999 (Government Gazette No. 1872/B) on terms and conditions for granting authorised warehousekeeper permits, as in force.

The need to lay down the conditions to be met by fermented beverages with CN code 22.06, by the raw and auxiliary materials used in their production, the authorised and non-authorised practices and additions used in their production, as well as the conditions to be met by specialised production plants of such products, as well as by such products coming from abroad in order to be placed on the market for consumption.

The provisions of Chapter A of Law 4389/2016 (Government Gazette 94/A) on the establishment of the Independent Authority for Public Revenue and in particular those of Article 7, Article 14(1) and Article 41 thereof.

Act of the Ministerial Council No. 1/20.1.2016 (Government Gazette 18/Public Sector Employees Bulletin) on the selection and appointment of the General Secretary for the General Secretariat οf Public Revenue of the Ministry of Finance, read in conjunction with the provisions of the first subparagraph of Article 41(10) of Law 4389/2016.

Decision No. Δ ΟΡΓ. Α 1036960 ΕΞ 2017/10.03.2017 of the Administrator of the IAPR on the organisational structure of the Independent Authority for Public Revenue (IAPR) (Government Gazette 968/B).

The provisions of Article 90(2) of the Government and Governmental Agencies Code ratified by Article I of Presidential Decree 63/2005 on codification of the legislation on government and governmental agencies (Government Gazette 98/A).

Presidential Decree 111/2014 on the organisational structure of the Ministry of Finance (Government Gazette 178/A and 25/A correcting errors), as in force.

Presidential Decree 125/2016 on the appointment of Ministers and Deputy Ministers (Government Gazette 210/A).

Decision No. ΥΠΟΙΚ. 0010218 ΕΞ 2016/14.11.2016 of the Prime Minister and the Minister of Finance on the delegation of competences to the Deputy Minister of Finance, Ekaterini Papanatsiou (Government Gazette 3696/B).

The fact that the provisions of this decision do not entail any expense for the State budget.

HEREBY DECIDES
The provisions of Ministry of Finance Decision No. ΔΕΦΚ Β 5026381 ΕΞ 2015/16.12.2015 (Government Gazette No. 2785/B) laying down the terms and requirements for imposing excise duty, monitoring and inspecting products under Articles 90 and 92 of Law 2960/2001 - Amendment of Ministry of Finance Decision No. Φ.883/530/1999 (Government Gazette No. 1872/B) on terms and conditions for granting an approved warehouse operator permit, as in force.

The need to lay down the terms and conditions to be met by fermented beverages with Combined Nomenclature tariff heading 22.06, the raw direct and indirect materials used in producing them, the permissible and impermissible practices and additives used in producing them, and such beverages from abroad for the purpose of placing them on the market for consumption.

The provisions of Chapter I of Law 4389/2016 (Government Gazette 94/A) on the establishment of the Independent Authority for Public Revenue and in particular those of Article 7, Article 14(1) and Article 41 thereof.

Act of the Ministerial Council No. 1/20.1.2016 (Government Gazette 18/Public Sector Employees Bulletin) on the selection and appointment of the General Secretary for the General Secretariat for Public Revenues of the Ministry of Finance, read in conjunction with the provisions of the first indent of Article 41(10) of Law 4389/2016.

Decision No Δ ΟΡΓ. Α 1036960 ΕΞ 2017/10.03.2017 of the Administrator of the IAPR on the organisational structure of the Independent Authority for Public Revenue (IAPR) (Government Gazette 968/B).

The provisions of Article 90(2) of the Government and Governmental Agencies Code ratified by Article I of Presidential Decree 63/2005 on codification of the legislation on government and governmental agencies (Government Gazette 98/A).

Presidential Decree 111/2014 on the organisational structure of the Ministry of Finance (Government Gazette 178/A and 25/A correcting errors), as in force.

Presidential Decree 125/2016 on the appointment of Ministers and Deputy Ministers (Government Gazette 210/A).

Decision No. ΥΠΟΙΚ. 0010218 ΕΞ 2016/14.11.2016 of the Prime Minister and the Minister for Finance on the delegation of competences to the Deputy Minister for Finance, Ekaterini Papanatsiou (Government Gazette 3696/B).

The fact that the provisions of this decision do not entail any expense to the State budget.

WE HEREBY DECIDE

CHAPTER I

Article 1

Objective and scope

1. This decision lays down the conditions to be met by fermented beverages with CN code 22.06 produced in Greece or coming from abroad in order to be placed on the market, by the raw and auxiliary materials used in their production, the authorised and non-authorised practices and additions used in their production, as well as the conditions to be met by specialised production plants of such products.

2. For the purpose of this Decision the terms below shall have the following meaning:

a. Fermented beverages: beverages, other than wine (CN codes 22.04 and 22.05) and beer (CN code 22.03), falling under CN code 22.06, which are obtained from the alcoholic fermentation of fruits, berries and agricultural raw materials in general and/or their juices and are intended for human consumption, and which:

have actual alcoholic strength by volume greater than 1.2% and up to 10%,
Scope - Application

1. This decision lays down the terms and conditions to be met by fermented beverages with Combined Nomenclature tariff heading 22.06 produced in Greece and those coming from abroad in order to be released for consumption, the raw direct and indirect materials used in producing them, the permissible and impermissible practices

and additives used in producing them, and the terms and conditions to be met by the specific plants where these products are made.

2. For the purpose of this decision the terms below shall have the following meanings:

a. Fermented beverages: Beverages, other than wine (Combined Nomenclature tariff heading 22.04 and 22.05) and beer (Combined Nomenclature tariff heading 22.03), which fall into Combined Nomenclature tariff heading 22.06, which are produced from the alcoholic fermentation of fruits, berries and agricultural produce in general and/or juices thereof, intended for human consumption which:

Have an actual alcoholic strength by volume of greater than 1.2% and up to 10%.

have actual alcoholic strength by volume greater than 10% and up to 15%, provided that the alcohol contained in the products comes exclusively from fermentation,

may have undergone processes, practices and additions in accordance with Annex A of this decision,

retain special organoleptic characteristics which recall the agricultural raw materials used in their production.

b. Sparkling fermented drinks: fermented beverages as described above falling under CN code 22.06 which:

are contained in bottles with a mushroom-shaped cork held by wire or staple and have excess pressure equal to or greater than 3 bar (measured at a temperature of 20oC) due to the solution of carbon dioxide they contain,
May have undergone processes, practices and additions in accordance with Annex A hereof and

Retain particular organoleptic characteristics which recall the agricultural raw materials used to make them.

b. Sparkling fermented drinks: Fermented beverages from the previous category under Combined Nomenclature tariff heading 22.06 which:

Are contained in bottles with a mushroom-shaped top held by wire or under pressure at 3 or more bar (measured at a temperature of 20oC) due to the dissolved CO2 they contain.

have actual alcoholic strength by volume greater than 1.2% and up to 13%.,

have actual alcoholic strength by volume greater than 13% and up to 15%, provided that the alcohol contained in the products comes exclusively from fermentation.

c. Fermented beverages with a low alcohol content (low proof drinks): beverages falling under CN code 22.06, obtained from the alcoholic fermentation of fruits, berries and agricultural raw materials in general and/or their juices, which are intended for human consumption and have actual alcoholic strength by volume less than 1.2% but greater than 0.5%.

d. Fermented beverages production plant: a stand-alone, permanent building or complex of buildings specifically arranged with suitable facilities and equipment, in accordance with the conditions of of this decision, for the production and bottling of fermented beverages, using the raw and auxiliary materials provided for, in each case, in the applicable provisions of the relevant legislation and this decision.
c. Fermented beverages with a low alcohol content (low proof drinks). Beverages in Combined Nomenclature tariff heading 22.06 made from the alcoholic fermentation of fruits, berries and agricultural produce in general and/or the juices thereof, which are intended for human consumption which have an actual alcoholic strength by volume of less than 1.2% but over 0.5%.

d. Fermented beverages production plant: A stand-alone, permanent building or complex of buildings specially laid out with suitable facilities and equipment in accordance with the terms hereof, for producing and bottling fermented beverages, made using the appropriate direct and indirect raw materials in each case, in accordance with the applicable provisions of the relevant legislation and this decision.

Article 2

Special authorisation for the production of fermented beverages falling under CN code 22.06

1. Only specialised production plants (fermented beverages production plants) shall have the right to produce and bottle the fermented beverages referred to in paragraph 2 of this Article, provided they meet the conditions herein and hold a special authorisation for that purpose.

2. The authority responsible for granting the special authorisation for the production of fermented beverages referred to in the previous paragraph is the local customs authority within whose territorial jurisdiction the fermented beverages production plant is located (the Supervising Customs Office).

3. In order to obtain the said special authorisation, the relevant business operator who owns a specialised fermented beverages production plant shall, one month prior to the start of operations, submit an application - declaration to the competent Chemical Agency within whose territorial jurisdiction the plant is located (Supervising Chemical Agency), which shall include:

a) the name and surname of the person or the name of his/her business, the particulars of his/her representative, and his/her production manager who is a graduate of a school in Greece or abroad with a specialisation in a relevant field;

b) the city and precise location of the plant, as well as of its registered office, and the business’ tax registration number;

c) detailed description of the areas, premises and facilities of the plant;

d) detailed description of the existing mechanical and other equipment and its intended use, the daily (24 hour) production capacity expressed in litres of end product, as well as the capacity of tanks in litres;

e) the raw materials he intends to process, the auxiliary materials he intends to use and the products produced in each case; a dossier prepared in accordance with the provisions of Article 6 of this decision shall be submitted for each product in order for it to be placed on the market.
Special permit for making fermented beverages in Combined Nomenclature tariff heading 22.06

1. Only special production plants (fermented beverages production plants) shall have the right to produce and bottle the fermented beverages referred to in paragraph 2 of this Article, provided they meet the conditions herein and hold a special permit for that purpose.

2. The authority responsible for granting the special fermented beverages production permit referred to in the previous paragraph is the local Customs Authority within

whose territorial remit the fermented beverages production plant is located (the Inspecting Customs Authority).

3. In order to obtain such a special permit, the interested party who owns a fermented beverages production plant shall, one month prior to the commence of operations, submit an application - declaration to the local Chemical Service within those territorial remit the plant is located (Inspecting Chemical Service) which shall include:

a. his name and surname or the corporate name of his business, the particulars of his agent, and production manager who is a graduate of a school in Greece or abroad with a specialisation in a relevant field.

b. the town and precise location of the plant, and of the business’ registered offices, and the business’ Tax Reg. No.

c. details of parts, premises and facilities at the plant.

d. a detailed description of the existing mechanical and other equipment and its intended use, daily (24 hour) production capacity expressed in litres of end-product, and the capacity of tanks in litres.

e. the raw materials he intends to process, the auxiliary materials he intends to use and the products made in each case; a dossier prepared in accordance with the provisions of Article 6 hereof shall be submitted for each in order for them to be placed on the market.