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Gdybyście mieli kłopoty na granicy PL-SK z piwem po 1 maja

Dyrektywa Rady UE 92/12/EEC of 25 February 1992

Jednym słowem, aby na granicy chcieli ci wcisnąć że towar nie jest na użytek
własny musisz mieć przynajmniej tyle towaru ile w art. 9 dyrektywy :)

Article 9
1. Without prejudice to Articles 6, 7 and 8, excise duty shall become
chargeable where products for consumption in a Member State are held for
commercial purpose in another Member State.
In this case, the duty shall be due in the Member State in whose territory
the products are and shall become chargeable to the holder of the products.
2. To establish that the products referred to in Article 8 are intended for
commercial purposes, Member States must take account, inter alia, of the
following:
- the commercial status of the holder of the products and his reasons for
holding them,
- the place where the products are located or, if appropriate, the mode of
transport used,
- any document relating to the products,
- the nature of the products,
- the quantity of the products.
For the purposes of applying the content of the fifth indent of the first
subparagraph, Member States may lay down guide levels, solely as a form of
evidence. These guide levels may not be lower than:
(a) Tobacco products
cigarettes 800 items
cigarillos (cigars weighing not more than 3 g each)400 items
cigars 200 items
smoking tobacco 1,0 kg;
(b) Alcoholic beverages
spirit drinks 10 l
intermediate products 20 l
wines (including a maximum of 60 l of sparkling wines) 90 l
beers 110 l.
Until 30 June 1977 Ireland shall be authorized to apply guide levels which
may not be less than 45 litres for wine (including a maximum of 30 litres of
sparkling wine) and 55 litres for beer.
3. Member States may also provide that excise duty shall become chargeable in
the Member State of consumption on the acquisition of mineral oils already
released for consumption in antoher Member State if such products are
transported using atypical modes of transport by private individuals or on
their behalf. Atypical transport shall mean the transport of fuels other than
in the tanks of vehicles or in appropriate reserve fuel canisters and the
transport of liquid heating products other than by means of tankers used on
behalf of professional traders.