No L 372/30 Official Journal of the European Communities 31.12.85 COUNCIL DIRECTIVE of 20 December 1985 amending Directive 78/1035/EEC on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (85/576/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, and in particular Article 99, Having regard to the proposal from the Commission (%), Having regard to the opinion of the European Par- liament (%), Having regard to the opinion of the Economic and Social Committee (%), Whereas no adjustment has been made to the tax relief provided for in Directive 78/1035/EEC (*) as amended by Directive 81/933/EEC (*), as regards the importation of small consignments of goods of a non-commercial character from third countries since the adoption of Directive 81/933/EEC, resulting in a fall in the real value of the relief owing to the rise in consumer prices; whereas that situation should be remedied; Whereas tafia, saké and other similar beverages can be treated as beverages of an alcoholic strength of 22 % vol. or less for which there is currently a tax-free limit; whereas the list of beverages covered by this limit should therefore be extended; Whereas it should be specifically mentioned that the limit on the quantity of alcoholic beverages which can be exempted applies a fortiori to pure alcohol, (*) OJ No C 167, 6.7. 1985, p. 5. (*) OJ No C 345, 31. 12. 1985. () OJ No C 303, 25. 11. 1985, p. 5. () OJ No L 366, 28. 12. 1978, p. 34. (*) OJ No L 338, 21. 11. 1981, p. 24. HAS ADOPTED THIS DIRECTIVE: Article 1 In the third indent of Article 1 (2) (a) of Directive 78/1035/EEC, ‘35 ECU’ is hereby replaced by ‘45 ECU’. Article 2 Article 2 (b) first and second indents of Directive 78/1035/EEC shall be replaced by the following: ‘(b) alcohol and alcoholic beverages: — distilled beverages and spirits of an alcoholic strength exceeding 22 % vol.; undenatured ethyl alcohol of 80 % vol. and over: one standard bottle (up to 1 litre), or — distilled beverages and spirits, and aperitifs with a wine or alcohol base, tafia, saké or similar beverages of an alcoholic strength of 22 % vol. or less; sparkling wines, fortified wines: one standard bottle (up to 1 litre),’. Article 3 1.  Member States shall take the measures necessary to comply with this Directive as from 1 July 1986. 2.  Member States shall inform the Commission of the measures they take for the application of this Directive. Article 4 This Directive is addressed to the Member States. Done at Brussels, 20 December 1985. For the Council The President R. KRIEPS