1993R3199 — EN — 28.11.1998 — 002.001 — 1
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►B COMMISSION REGULATION (EC) No 3199/93
of 22 November 1993
onthemutualrecognitionofproceduresforthecompletedenaturingofalcoholforthepurposesof
exemption from excise duty
(OJ L 288, 23.11.1993, p. 12)
Amended by:
Official Journal
No page date
►M1 Commission Regulation (EC) No 2546/95 of 30 October 1995 L 260 45 31.10.1995
►M2 Commission Regulation (EC) No 2559/98 of 27 November 1998 L 320 27 28.11.1998
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COMMISSION REGULATION (EC) No 3199/93
of 22 November 1993
on the mutual recognition of procedures for the complete dena-
turing of alcohol for the purposes of exemption from excise duty
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 92/83/EEC of 19 October 1992 on
the harmonization of the structures of excise duties on alcohol andalcoholic beverages (
1), and in particular Article 27 (4) thereof,
Having regard to Council Directive 92/12/EEC of 25 February 1992 on
the general arrangements for products subject to excise duty and on theholding movement and monitoring of such products (
2), as amended by
Directive 92/108/EEC (3), and in particular Article 24 thereof,
Having regard to the opinion of the Committee on Excise Duties,Whereas pursuant to Article 27 (1) (a) of Directive 92/83/EEC, Member
States are required to exempt from excise duty alcohol which has beencompletely denatured in accordance with the requirements of anyMember State, provided that such requirements have been duly notifiedand accepted in accordance with the conditions laid down in paragraphs3 and 4 of that Article;
Whereas objections have been received to the requirements notified;Whereas, therefore, in accordance with the requirements of paragraph 4
of the said Article a decision is to be taken in accordance with theprocedure laid down in Article 24 of Directive 92/12/EEC,
HAS ADOPTED THIS REGULATION:
Article 1
The denaturants which are employed in each Member State for the
purposes of completely denaturing alcohol in accordance with Article27 (1) (a) of Directive 92/83/EEC are as described in the Annex to thisRegulation.
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.
(1) OJ No L 316, 31. 10. 1992, p. 21.
(2) OJ No L 76, 23. 3. 1992, p. 1.
(3) OJ No L 390, 31. 12. 1992, p. 124.
1993R3199 — EN — 28.11.1998 — 002.001 — 3
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ANNEX
Belgium
Five litres of methylene per 100 litres of ethyl alcohol irrespective of the
alcoholic strength and sufficient colourant to produce a good markable blue orpurple (violet) colour.
The following are included within the meaning of ‘methylene':
— actual methylene, that is to say raw methyl alcohol produced from the dry
distillation of wood and containing at least 10 % by weight of acetone,
— a mixture of methylene and methanol containing at least 60 % by weight of
actual methylene and 10 % by weight of acetone,
— a mixture of methanol, acetone and pyrogenetic impurities with a strong
empyreumat ic colour, cont aining atleast10 % by weightof acet one.
Denmark
Per hectolitre pure alcohol:
— 2 litres methylehtylketone, and
— 3 litres methylisobutylketone.
Germany
Per hectolitre pure alcohol:
1) 0,75 litres methylethylketone, consisting of
— 95 to 96 % by weight of methylethylketone,
— 2,5 to 3 by weight of methylisopropylketone,— 1,5 to 2 by weight of ethylisoamylketone (5-methyl-3-heptanon)
together with 0,25 litres of pyridine bases;
2) One litre methylethylketone, consisting of
— 95 to 96 % by weight of methylethylketone,
—2 , 5to3%b y weight of methylisopropylketone,
—1 , 5to2%b y weight of ethylisoamylketone (5-methyl-3-heptanon),
together with one gram denatonium benzoate.
Greece
Five litres of methyl alcohol per hectolitre of impure ethyl alcohol, plus:
— 0,5 % lamp oil,
— 4 ppm methylene blue,— 1 % oil of turpentine.
Spain
Per hectolitre of pure alcohol:
— 1 gram denatonium benzoate,
— 2 litres methylethylketone (butanone), and— 0,2 grams methylene blue (CI basic blue 52015).
France
To one hectolitre ethyl alcohol at 90 % vol add:
— 3,5 litres of methylene, and
— 1 litre of isopropyl alcohol.
‘Régie type' — methyleneDefinition:In accordance with the ministerial decision of 7 May 1955, taken after consulta-
tion of the laboratory service of the Ministry of Economic Affairs and Finance,‘régie type' methylene must satisfy the following requirements:
— itmustregist er 90 % vol ata t emperat ure of 20 °C, with a tolerance of 0,5,
— itmustcont ain atleast6 % pyrogenic impurit ies (disregarding product s t hat
can be saponified by soda and expressed as methyl acetate),
— it must contain ketones and water to bring the methyl alcohol up to 100,— it must be obtained exclusively from the carbonization of wood, carried out
under the supervision of the tax authorities.
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The pyrogenic impurities are the real denaturant. They give the mixture an
unpleasant taste, making the alcohol unfit for oral consumption.
Through its chemical properties, acetone makes it easier, in the laboratory, to
isolate the denaturant in the alcohol.
Lastly, methyl alcohol indicates denaturation. Its boiling point is much the same
as that of ethyl alcohol. It can therefore be separated only by using specialtechniques and apparatus.
In principal, its presence, above a certain percentage, which varies according to
the different types of ethyl alcohol, indicates whether the alcohol analysed hasbeen previously denatured by the general process.
Ireland
Mineralized methylated spirits:
— 9,5 % wood naphtha,
— 0,5 % crude pyridine,— 0,025 ounce methyl violet dye (per 100 gallons of pure ethyl alcohol),— 0,375 % petroleum oil.
NB: The wood naphtha and crude pyridine may be substituted with 10 % methyl
alcohol.
▼
M2
Italy
The ethyl alcohol to be denatured must have a content in anhydrous ethyl alcohol
not below 90 % in volume. Per hectolitre of anhydrous ethyl alcohol, add:
— 125 grams of thiophene,
— 0,8 grams of denatonium benzoate,— 3 grams of CI Reactive Red 24, aqueous solution at 25 % w/w,— 2 litres of methyl ethyl ketone.
▼
B
Luxembourg
Five litres methylene per hectolitre of ethyl alcohol irrespective of the alcoholic
strength and sufficient colourant to produce a good markable blue or purple(violet) colour.
The following are included within the meaning of ‘methylene':
— actual methylene, that is to say raw methyl alcohol produced from the dry
distillation of wood and containing at least 10 % by weight of acetone,
— a mixture of methylene and methanol containing at least 60 % by weight of
actual methylene and 10 % by weight of acetone,
— a mixture of methanol, acetone and pyrogenetic impurities with a strong
empyreumat ic odour, cont aining atleast10 % by weightof acet one.
Netherlands
Per hectolitre of ethyl alcohol:Five litres of a mixture consisting of:
— 60 % by volume of methanol,
— 11 % by volume of fusel oil (a concentrate of by-products of alcohol
distillation),
— 20 % by volume of acetone,— 8 % by volume of water,
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— 0,5 % by volume of butanol,
— 0,5 % by volume of formalin (a watery solution of 37 % by weight of
formaldehyde),
together with colouring the quantity and constituents of which meet the condi-
tions laid down by the chemist of the Fiscal Service.
▼M1
Austria:
1. Per hectolitre of ethyl alcohol: 0,5 kilogram of fusel oil (by-product of
alcohol rectification), 0,05 kilogram of gas oil from CN code 2710 and 1kilogram of methylethylketone; or
2. per hectolitre of ethyl alcohol in the form of feints as a by-product of the
rectification of agricultural alcohol:
1 kilogram of fusel oil (by-product of alcohol rectification),0,01 kilogram of gas oil from CN code 2710 and 0,2 kilogram of methylethyletone.
Portugal:
Impure ethyl alcohol containing per hectolitre a minimum of 5 litres of methanol
and higher alcohols, of an alcoholic strength by volume of not less than 90 %and not more than 96 %, to which is added per hectolitre:
— 2 litres of essence of turpentine or petroleum, and
— 2 grams of malachite green or methylene blue.
Finland:
Per hectolitre of ethyl alcohol:
1. 2 litres methylethylketone, and 3 litres methylisobutylketone,2. 2 litres acetone, and 3 litres methylisobutylketone,3. 3 litres acetone, and 2 grams of denatonium benzoate.
Sweden:
Per hectolitre of ethyl alcohol:
1. 2 litres methylethylketone, and 3 litres methylisobutylketone
▼
B
United Kingdom
Base:
— 90 % vol ethanol,
— 9,5 % vol ‘wood naptha'(1), and
— 0,5 vol crude pyridine.
To each 1 000 litres of which is added:
— 3,75 litres of mineral naptha (petroleum oil) and
— 1,5 ppm of methyl violet.
(1) Wood naptha is a product which may be synthetic but must produce such properties
as to render a mixture of 5 % wood naptha with 95 % spirits unfit for use as abeverage. This is achieved by producing a relatively complex but stable ‘cocktail' ofsubstances which cannot be easily removed from the spirits.Composition of ‘wood naptha'There is no prescriptive list of ingredients, but some or all of the following are foundin approved synthetic wood naptha:
— pyridine,
— pyridine bases,— allyl alcohol,— crotenaldehyde,— picolene,— denatonium benzoate,— methyl alcohol.