Article 28m
Rate of conversion To determine the equivalents in their national currencies of amounts expressed in ecus in this Title Member States shall use the rate of exchange applicable on 16 December 1991 (*). (*) OJ N° C 328, 17. 12. 1991, p. 4.' 23. Article 33 shall be replaced by the following: 'Article 33 1. Without prejudice to other Community provisions, in particular those laid down in the Community provisions in force relating to the general arrangements for the holding, movement and monitoring of products subject to excise duty, this Directive shall not prevent a Member State from maintaining or introducing taxes on insurance contracts, taxes on betting and gambling, excise duties, stamp duties and, more generally, any taxes, duties or charges which cannot be characterized as turnover taxes, provided however that those taxes, duties or charges do not, in trade between Member States, give rise to formalities connected with the crossing of frontiers. 2. Any reference in this Directive to products subject to excise duty shall apply to the following products as defined by current Community provisions: - mineral oils, - alcohol and alcoholic beverages, - manufactured tobacco.` 24. The following Article shall be inserted: 'Article 33a 1. Goods entering the Community from any of the territories specified in the second subparagraph of Article 3 (3) or from the Channel Islands shall be subject to the following provisions: (a) the formalities relating to the entry of such goods into the Community shall be completed in accordance with Regulation (EEC) No 717/91 (*). (b) the internal Community transit procedure shall apply where, on entry into the Community, those goods are: - intended for a Member State other than that within the territory of which they are at the time of their entry into the Community, - intended for re-export from the Community after repair, alteration, adjustment, contract or processing work within the Community, - placed under temporary importation arrangements within the meaning of Directive 85/362/EEC. 2. Goods originating in the Community and dispatched or transported to any of the territories specified in the second subparagraph of Article 3 (3) or to the Channel Islands shall be subject to the following provisions: (a) the formalities relating to the export of those goods with the Community shall be completed in accordance with Regulation (EEC) No 717/91; (b) the internal Community transit procedure shall apply where those goods are supplied for export in a Member State other than that from which the goods leave the Community. (*) OJ N° L 78, 26. 3. 1991, p. 1.`