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Commission Implementing Decision (EU) 2021/787 of 12 May 2021 authorising Lithuania to refuse to grant exemption from excise duty in relation to certain mouthwash products and cosmetic spirits in accordance with Council Directive 92/83/EEC (notified under document C(2021) 3260) (Only the Lithuanian text is authentic)

Commission Implementing Decision (EU) 2021/787 of 12 May 2021 authorising Lithuania to refuse to grant exemption from excise duty in relation to certain mouthwash products and cosmetic spirits in accordance with Council Directive 92/83/EEC (notified under document C(2021) 3260) (Only the Lithuanian text is authentic)

Implementing Decision (EU) 2021/787 · Decision · 2 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

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Lithuania is authorised to refuse to grant exemption from harmonised excise duty to ethyl alcohol denatured with isopropyl alcohol with a quantity of 10 litres or less per 1 hectolitre of absolute ethyl alcohol and used for the manufacture of the following liquid cosmetic spirits and mouthwash products, or any other similar liquid cosmetic spirits and mouthwash products, not intended for human consumption, but consumed as alcoholic beverages: (a) mouthwash products with an alcoholic strength by volume exceeding 20 % with the brand names ‘Classic’ and ‘Crystal’; (b) cosmetic spirits with an alcoholic strength by volume exceeding 60 % with the brand names ‘Yellow’ , ‘Citrus’, ‘Green’, ‘Citrina’, ‘Red’, ‘Avietė’, ‘Blue’ and ‘Juodieji serbentai’.

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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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