Declaration of alcoholic strength and customs duties

Question for written answer  E-001477/2021
to the Commission
Rule 138
Bronis Ropė (Verts/ALE)

I have been contacted by Lithuanian beer producers who have experienced having different alcoholic strengths declared on the labels of imported beer and on import customs declarations, as a 1% tolerance applies to beer with an alcoholic strength by volume of more than 5.5%, according to Annex XII of Regulation (EU) No 1169/2011. For example, although the label states that the alcoholic strength of the beer is 6%, the declaration is completed at 5% and excise duty is payable only on that percentage. In the light of the foregoing:

• 1.Must the same actual alcoholic strength by volume of a beer produced under a particular brand name be indicated both on the beer label and on the import customs declaration, and is excise duty calculated on the basis of the same value?
• 2.Can traders declare on the import customs declaration an actual alcoholic strength lower than that indicated on the beer label by applying the tolerance values set out in Annex XII to Regulation (EU) No 1169/2011? Which of the two actual alcoholic strengths should then be used to calculate the excise duty?
• 3.May traders indicate on beer labels, by applying the tolerance values set out in Annex XII to Regulation (EU) No 1169/2011, that a beer has a higher alcoholic strength than the actual alcoholic strength of the beer which they declare on their import customs declaration and on which excise duty is calculated? How can the actual alcoholic strength of beer produced in a third country be verified on the import declaration (what document must the business operator importing the beer provide)?