Commission Regulation (EC) No 3199/93 of 22 November 1993 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty

Article 1

The denaturants which are employed in each Member State for the purposes of completely denaturing alcohol in accordance with Article 27 (1) (a) of Directive 92/83/EEC are as described in the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the day of its publication in the Official Journal of the European Communities.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX

List of products with their Chemical Abstracts Service (CAS) registry number authorised for the complete denaturing of alcohol.

The term ‘absolute ethanol’ in this Annex has the same meaning as the term ‘absolute alcohol’ used by the International Union of Pure and Applied Chemistry.

In all Member States, any dye may be added to the denatured alcohol to give it a characteristic colour, making it immediately identifiable.

I. The common denaturing procedure for completely denatured alcohol employed in Belgium, Bulgaria, Czech Republic, Denmark, Germany, Estonia, Ireland, Greece, Spain, France, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, Malta, the Netherlands, Austria, Poland, Portugal, Romania, Slovenia, Slovakia and Finland:

Per hectolitre of absolute ethanol:

— 1,0 litre isopropyl alcohol,

— 1,0 litre methyl ethyl ketone,

— 1,0 gram denatonium benzoate.

II.   An increased concentration of the common denaturing procedure for completely denatured alcohol, employed in the following Member States:

The United Kingdom.

Per hectolitre of absolute ethanol:

— 3,0 litres isopropyl alcohol,

— 3,0 litres methyl ethyl ketone,

— 1,0 gram denatonium benzoate.

Croatia

Per hectolitre of absolute ethanol:

A minimum of:

— 1,0 litre isopropyl alcohol,

— 1,0 litre methyl ethyl ketone,

— 1,0 gram denatonium benzoate.

Sweden

Per hectolitre of absolute ethanol:

— 1,0 litre isopropyl alcohol,

— 2,0 litres methyl ethyl ketone,

— 1,0 gram denatonium benzoate.

III.   Additional denaturing procedures for completely denatured alcohol employed in certain Member States:

Czech Republic

Per hectolitre of absolute ethanol:

— 0,4 litre solvent naphtha,

— 0,2 litre kerosene,

— 0,1 litre technical petrol.

Greece

Only low quality alcohol (heads and tails from distillation), with an alcoholic strength of at least 93 % volume and not exceeding 96 % volume can be denatured.

Per hectolitre of hydrated alcohol of 93 % volume, the following substances are added:

— 2,0 litres methanol,

— 1,0 litre spirit of turpentine,

— 0,50 litre lamp oil,

— 0,40 gram methylene blue.

At a temperature of 20 °C, the end product will reach, in its unaltered state, 93 % volume.

Finland – authorised until 31.12.2018

Per hectolitre of absolute ethanol any of the following formulations:

3,0 litres methyl isobutyl ketone.

3,0 litres methyl isobutyl ketone.