Øl, der er brygget af et lille uafhængigt bryggeri som defineret i Rådets direktiv 92/83/EØF(4), og for hvilket det er hensigten at stille krav om en reduceret punktafgiftssats i bestemmelseslandet, skal ledsages af følgende erklæring: »Det attesteres herved, at det beskrevne produkt er brygget af et lille uafhængigt bryggeri«
for beer brewed by an independent small brewery, as defined in Council Directive 92/83/EEC (4), for which it is intended to claim a reduced rate of excise duty in the Member State of destination. Certification should be given in the following terms: “It is hereby certified that the product described has been brewed by an independent small brewery”