"The alcohol products affected are spirits, wine, made wine, beer, cider and perry which, on or after 1 August 1993, are supplied while held under a duty-suspension arrangement or which have been the subject of an intra-Communityacquisition or importation into the State."

(and ff. - from http://tinyurl.com/6fvhfc )

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Note added at 21 mins (2008-04-20 10:00:53 GMT)
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"3The creation of the Single European Market in 1993 brought with it the removalof restrictions on the movement of goods between European Union MemberStates, with the aim of making trade easier. Among other things, the SingleMarket led to changes in the system for the movement of excise goods under duty suspension between authorised warehouses or traders in the EuropeanUnion. Decisions on the controls needed in each country over the simplified system for commercial movements of excise goods were left to individual Member States."
(and ff. http://tinyurl.com/5teat9 )

http://tinyurl.com/6abt8x
http://tinyurl.com/5sas9g