Article 1
The Annex to Regulation (EC) No 3199/93 is replaced by the Annex to this Regulation.
Commission Implementing Regulation (EU) No 162/2013 of 21 February 2013 amending the Annex to Regulation (EC) No 3199/93 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty
Commission Implementing Regulation (EU) No 162/2013 of 21 February 2013 amending the Annex to Regulation (EC) No 3199/93 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union . It shall apply from 1 July 2013.
Supplementary provisions
ANNEXSupplementary provisions
ANNEX List of authorised products with their Chemical Abstracts Service (CAS) registered number when available and formulas authorised for the complete denaturing of alcohol: Acetone CAS: 67-64-1 CI reactive red 24 CAS: 70210-20-7 Crude pyridine CAS: not available Crystal violet (C.I. No 42555) CAS: 548-62-9 Denatonium benzoate CAS: 3734-33-6 Ethanol CAS: 64-17-5 Ethyl acetate CAS: 141-78-6 Ethyl sec-amyl ketone CAS: 541-85-5 Ethyl tert -butyl ether CAS: 637-92-3 Fluorescein CAS: 2321-07-5 Formaldehyde CAS: 50-00-0 Fusel oil CAS: 8013-75-0 Gasoline (including unleaded gasoline) CAS: 86290-81-5 Isopropyl alcohol (IPA) CAS: 67-63-0 Kerosene CAS: 8008-20-6 Lamp oil CAS: 64742-47-8 to 64742-48-9 Methanol CAS: 67-56-1 Methyl ethyl ketone (butanone) (MEK) CAS: 78-93-3 Methyl isobutyl ketone CAS: 108-10-1 Methyl isopropyl ketone CAS: 563-80-4 Methyl violet CAS: 8004-87-3 Methylene blue CAS: 61-73-4 Mineral naphtha CAS: not available Solvent naphtha CAS: 8030-30-6 Pyridine (or Pyridine bases) CAS: 110-86-1 Spirit of turpentine CAS: 8006-64-2 Technical petrol CAS: 92045-57-3 tert -butyl alcohol CAS: 75-65-0 Thiophene CAS: 110-02-1 Thymol blue CAS: 76-61-9 Wood naphtha Not available Synonyms of the authorised products are available in various European languages in the European Customs Inventory of Chemical Substances database. The term ‘absolute ethanol’ is used throughout the Annex in conformity with the terminology used by International Union of Pure and Applied Chemistry (IUPAC). I. Denaturing procedure employed in all Member States Per hectolitre of absolute ethanol: — 3 litres isopropyl alcohol (IPA), — 3 litres methyl ethyl ketone (MEK), — 1 gram denatonium benzoate. Member States, for internal market, are allowed to add a dye to give to the product a characteristic colour, which makes it immediately identifiable. II. Additional denaturing procedures employed in certain Member States Czech Republic Per hectolitre of absolute ethanol, any of the following formulations: 1. — 0,4 litre solvent naphtha, — 0,2 litre kerosene, — 0,1 litre technical petrol. 2. — 3 litres ethyl tert -butyl ether, — 1 litre isopropyl alcohol, — 1 litre unleaded gasoline, — 10 milligrams fluorescein. Germany Per hectolitre of absolute ethanol: One litre ketone mixture, consisting of: — 95 % to 96 % by weight of methyl ethyl ketone (MEK), — 2,5 % to 3 % by weight of methyl isopropyl ketone (3-methyl-2-butanone), — 1,5 % to 2 % by weight of ethyl sec-amyl ketone (5- methyl – 3 – heptanone), together with 1 gram denatonium benzoate. Estonia Per hectolitre of absolute ethanol: — 3 litres acetone, — 2 grams denatonium benzoate. Ireland A base is produced by mixing the following: — 90 % by volume ethanol, — 9,5 % by volume wood naphtha, — 0,5 % by volume crude pyridine. To each 10 hectolitres of the base add: — 3,75 litres mineral naphtha (petroleum oil), — 1,5 grams methyl violet. Note : The wood naphtha and crude pyridine components of the base may be substituted with 10 % by volume of methanol. 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 litres methanol, — 1 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. Italy Per hectolitre of absolute ethanol the following is added: — 125 grams of thiophene, — 0,8 gram of denatonium benzoate, — 3 grams of CI reactive red 24 (red colorant), solution at 25 % w/w, — 2 litres of methyl ethyl ketone (MEK). The ethyl alcohol to be denatured must have an ethyl alcohol content of at least 83 % by volume and a strength measured on the EC alcoholmeter of at least 90 % by volume. In order to ensure the complete solubility of all the components, the denaturant mixture must be prepared in ethyl alcohol below 96 % by volume measured on the EC alcoholmeter. The purpose of CI reactive red 24 is to give the product a characteristic red colour, which makes the purpose of the product immediately identifiable. Latvia 1. Per hectolitre of absolute ethanol, any of the following formulations: (a) at least: — 9 litres isopropyl alcohol, — 1 litre acetone, — 0,4 gram methylene blue or thymol blue or crystal violet; (b) at least: — 3 litres methyl isobutyl ketone, — 2 litres methyl ethyl ketone (MEK); (c) at least: — 3 litres acetone, — 2 grams denatonium benzoate; (d) at least 10 litres ethyl acetate. 2. Per 1 hectolitre of dehydrated ethyl alcohol (containing not more than 0,5 % water): Gasoline at minimum 5 litres and maximum 7 litres. Lithuania Per hectolitre of absolute ethanol: — 3 litres acetone, — 2 grams denatonium benzoate. Hungary Alcoholic products by reference to its pure alcohol quantity, contain at least, one of the following: (a) 2 % by weight of methyl ethyl ketone (MEK), 3 % by weight of methyl isobutyl ketone and 0,001 % by weight of denatonium benzoate; (b) 1 % by weight of methyl ethyl ketone (MEK), and 0,001 % by weight of denatonium benzoate; (c) 2 % by weight of isopropyl alcohol, 1 % by weight of tert -butyl alcohol, and 0,001 % by weight of denatonium benzoate. Malta A base is produced by mixing the following: — 90 % by volume ethanol, — 9,5 % by volume wood naphtha, — 0,5 % by volume crude pyridine. To each 10 hectolitres of the base add: — 3,75 litres mineral naphtha (petroleum oil), — 1,5 grams methyl violet. Netherlands Per hectolitre of absolute ethanol: Five litres of a mixture consisting of: — 60 % by volume of methanol, — 20 % by volume of acetone, — 11 % by volume of fusel oil (a concentrate of by-products of alcohol distillation), — 8 % by volume of water, — 0,5 % by volume of methyl ethyl ketone (MEK), — 0,5 % by volume of formalin (a watery solution of 37 % by weight of formaldehyde). Austria Per hectolitre of absolute ethanol: One litre ketone mixture, consisting of: — 95 % to 96 % by weight of methyl ethyl ketone (MEK), — 2,5 % to 3 % by weight of methyl isopropyl ketone, — 1,5 % to 2 % by weight of ethyl sec-amyl ketone, together with 1 gram denatonium benzoate. Poland Per hectolitre of absolute ethanol, any of the following formulations: 1. 0,75 litre ketone mixture, consisting of: — 95 % to 96 % by weight of methyl ethyl ketone (MEK), — 2,5 % to 3 % by weight of methyl isopropyl ketone, — 1,5 % to 2 % by weight of ethyl sec-amyl ketone, together with 0,25 litre of pyridine bases. 2. One litre ketone mixture, consisting of: — 95 % to 96 % by weight of methyl ethyl ketone (MEK), — 2,5 % to 3 % by weight of methyl isopropyl ketone, — 1,5 % to 2 % by weight of ethyl sec-amyl ketone, together with 1 gram denatonium benzoate. Romania Per hectolitre of absolute ethanol: — 2 litres methyl ethyl ketone (MEK), — 1 gram denatonium benzoate, — 0,2 gram methylene blue. Slovenia Per hectolitre of absolute ethanol: — 1 580 grams isopropyl alcohol, — 790 grams tert -butyl alcohol, — 0,79 gram denatonium benzoate. Slovakia Per hectolitre of absolute ethanol: 1. 3 litres methyl isobutyl ketone, 2 litres methyl ethyl ketone (MEK), 1 gram denatonium benzoate, 0,2 gram methylene blue. 2. 1,5 litres technical petrol, 1,5 litres kerosene, 2 grams denatonium benzoate. Finland Per hectolitre of absolute ethanol any of the following formulations: 1. 2 litres methyl ethyl ketone (MEK), 3 litres methyl isobutyl ketone. 2. 2 litres acetone, 3 litres methyl isobutyl ketone. Sweden Per hectolitre of absolute ethanol: — 3 litres methyl isobutyl ketone, — 2 litres methyl ethyl ketone (MEK). United Kingdom A base is produced by mixing the following: — 90 % by volume ethanol, — 9,5 % by volume wood naphtha, — 0,5 % by volume crude pyridine. To each 10 hectolitres of the base add: — 3,75 litres mineral naphtha (petroleum oil), — 1,5 grams methyl violet (C.I. No 42555).
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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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