Beer brewed by an independent small brewery, as defined in the specific Council directive relating to the structures of excise duties on alcohol and alcoholic beverages, for which it is intended to claim a reduced rate of excise duty in the Member State of destination should be certified by the consignor in the following terms: 'It is hereby certified that the product described has been brewed by an independent small undertaking with a production in the previous year of...... hectolitres of beer'.
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