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Commission Implementing Regulation (EU) 2017/2236 of 5 December 2017 amending 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) 2017/2236 of 5 December 2017 amending 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

Implementing Regulation (EU) 2017/2236 · Regulation · 3 articles

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 1

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The Annex to Regulation (EC) No 3199/93 is replaced by the text in the Annex to this Regulation.

Article 2

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

Supplementary provisions

ANNEXSupplementary provisions

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ANNEX ‘ANNEX List of products with their Chemical Abstracts Service (CAS) registry number authorised for the complete denaturing of alcohol. Acetone CAS: 67-64-1 Denatonium benzoate CAS: 3734-33-6 Ethanol CAS: 64-17-5 Ethyl tert-butyl ether CAS: 637-92-3 Fluorescein CAS: 2321-07-5 Gasoline (including unleaded gasoline) CAS: 86290-81-5 Isopropyl alcohol CAS: 67-63-0 Kerosene CAS: 8008-20-6 Lamp oil CAS: 64742-47-8 and 64742-48-9 Methanol CAS: 67-56-1 Methyl ethyl ketone (2-butanone) CAS: 78-93-3 Methyl isobutyl ketone CAS: 108-10-1 Methylene blue (52015) CAS: 61-73-4 Solvent naphtha CAS: 8030-30-6 Spirits of turpentine CAS: 8006-64-2 Technical petrol CAS: 92045-57-3 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, Denmark, Germany, Estonia, Ireland, Greece, Spain, France, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, Malta, the Netherlands, Austria, Poland, Portugal, Romania, Slovenia, Slovakia, 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: Czech Republic and 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: Per hectolitre of absolute ethanol any of the following formulations: Czech Republic 1. 0,4 litre solvent naphtha, 0,2 litre kerosene, 0,1 litre technical petrol. 2. 3,0 litres ethyl tert-butyl ether, 1,0 litre isopropyl alcohol, 1,0 litre unleaded gasoline, 10 milligrams fluorescein. 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: 1. 2,0 litres methyl ethyl ketone, 3,0 litres methyl isobutyl ketone. 2. 2,0 litres acetone, 3,0 litres methyl isobutyl ketone. ’

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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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