Article 1
The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.
Commission Implementing Regulation (EU) No 1405/2013 of 20 December 2013 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) No 1405/2013 of 20 December 2013 concerning the classification of certain goods in the Combined Nomenclature
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
Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 12(6) of Regulation (EEC) No 2913/92 for a period of three months from the date of entry into force of this Regulation.
Article 3
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of goods Classification (CN code) Reasons (1) (2) (3) A product with the following composition: — 90,0 to 99,9 % by weight of ethyl alcohol (anti-freeze agent); — Additives (denaturation agents): — 20 mg/litre pure alcohol of denatonium benzoate, — 5 ml/litre pure alcohol of isopropyl alcohol, and — either 5 ml/litre pure alcohol of butyl alcohol or 10 ml/litre pure alcohol of methyl ethyl ketone; — 1 g/litre pure alcohol of surface active agent. The addition of denatonium benzoate, isopropyl alcohol, and butyl alcohol or methyl ethyl ketone renders the product unfit for human consumption. The product is transported in tanks or cisterns. No packaging is available for retail sale. According to the accompanying documents, the product is a concentrate for the production of anti-freezing fluid. 2207 20 00 Classification is determined by the General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2207 and 2207 20 00 . Due to its high ethyl alcohol contents, the product is not suitable to be directly used as an anti-freezing fluid, since it needs to be diluted with water in order to minimize the adverse chemical reaction with the elastomers which are in contact with the circulating anti-freezing fluid. The product can therefore not be used as an anti-freezing or de-icing fluid of heading 3820 . Classification under heading 3820 is therefore excluded. Given its objective characteristics, namely the high proportion of ethyl alcohol and the presence of various denaturing agents (denatonium benzoate, isopropyl alcohol, butyl alcohol, methyl ethyl ketone), as well as the absence of anti-freeze agents other than ethyl alcohol, the essential character of the product is given by the denatured alcohol. The product is therefore to be classified as denatured ethyl alcohol of CN code 2207 20 00 .
Other acts of the same type
Commission Implementing Regulation (EU) 2022/1652 of 20 September 2022 approving Union amendments to the specification for a Protected Designation of Origin or a Protected Geographical Indication (‘Colli di Rimini’ (PDO))Commission Implementing Regulation (EU) 2022/1998 of 20 September 2022 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs TariffCommission Implementing Regulation (EU) 2022/1618 of 19 September 2022 amending Annexes V and XIV to Implementing Regulation (EU) 2021/404 as regards the entries for Canada, the United Kingdom and the United States in the lists of third countries authorised for the entry into the Union of consignments of poultry, germinal products of poultry and fresh meat of poultry and game birds (Text with EEA relevance)Commission Implementing Regulation (EU) 2022/1619 of 19 September 2022 amending Annex XIII to Implementing Regulation (EU) 2021/404 as regards the entry for Botswana in the list of third countries authorised for the entry into the Union of consignments of fresh meat of certain ungulates (Text with EEA relevance)Commission Regulation (EU) 2022/1531 of 15 September 2022 amending Regulation (EC) No 1223/2009 of the European Parliament and of the Council as regards the use in cosmetic products of certain substances classified as carcinogenic, mutagenic or toxic for reproduction and correcting that Regulation (Text with EEA relevance)Commission Implementing Regulation (EU) 2022/1614 of 15 September 2022 determining the existing deep-sea fishing areas and establishing a list of areas where vulnerable marine ecosystems are known to occur or are likely to occurCommission Regulation (EU) 2022/1616 of 15 September 2022 on recycled plastic materials and articles intended to come into contact with foods, and repealing Regulation (EC) No 282/2008 (Text with EEA relevance)Council Implementing Regulation (EU) 2022/1529 of 14 September 2022 implementing Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of UkraineRegulation (EU) 2022/1925 of the European Parliament and of the Council of 14 September 2022 on contestable and fair markets in the digital sector and amending Directives (EU) 2019/1937 and (EU) 2020/1828 (Digital Markets Act) (Text with EEA relevance)Commission Delegated Regulation (EU) 2022/2404 of 14 September 2022 supplementing Regulation (EU) 2016/2031 of the European Parliament and of the Council by laying down detailed rules for the surveys on protected zone quarantine pests and repealing Commission Directive 92/70/EECCommission Implementing Regulation (EU) 2022/1525 of 13 September 2022 concerning the authorisation of L-lysine monohydrochloride and L-lysine sulphate produced by fermentation with Corynebacterium glutamicum CGMCC 14498 as feed additives for all animal species (Text with EEA relevance)Commission Implementing Regulation (EU) 2022/1610 of 13 September 2022 amending Regulation (EC) No 738/2000 as regards the classification of a vehicle equipped with a hydraulic lifting device fitted with a working platform in the Combined Nomenclature
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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