Commission Regulation (EC) No 1309/2005 of 10 August 2005 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
Date: 2005-08-10
Institutions: European Commission
Subjects: alcohol, chemical process, denaturing, excise duty, tax exemption

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COMMISSION REGULATION (EC) No 1309/2005

of 10 August 2005

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

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Directive 92/83/EEC of 19 October
1992 on the harmonisation of the structures of excise duties on
alcohol and alcoholic beverages (1), and in particular Article
27(4) thereof,

Whereas:

(1)

(2)

The Commission Regulation (EC) No 3199/93 (2)
provides that
the denaturants which are employed in
each Member State for the purposes of completely dena-
in accordance with Article 27(1)(a) of
turing alcohol
Directive 92/83/EEC are to be described in the Annex
to that Regulation.

to Article 27(1)(a) of Directive 92/83/EEC,
Pursuant
Member States are required to exempt from excise duty
alcohol which has been completely denatured in
accordance with the requirements of any Member State,
provided that such requirements have been duly notified
and accepted in accordance with the conditions laid
down in paragraphs 3 and 4 of that Article.

(3)

Cyprus,
the Czech Republic, Estonia, Hungary, Latvia,
Lithuania, Malta, Poland, Slovakia and Slovenia have

communicated the denaturants which they intend to
employ.

The Commission transmitted the said communications to
the other Member States on 1 May 2004.

Objections have been received to the requirements
notified.

Regulation (EC) No 3199/93 should therefore be
amended accordingly.

The measures provided for in this Regulation are in
accordance with the opinion of
the Committee on
Excise Duties,

(4)

(5)

(6)

(7)

HAS ADOPTED THIS REGULATION:

Article 1

The Annex to Regulation (EC) No 3199/93 is amended as set
out in the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the third day following
the European
that of
Union.

its publication in the Official

Journal of

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

Done at Brussels, 10 August 2005.

For the Commission

László KOVÁCS
Member of the Commission

(1) OJ L 316, 31.10.1992, p. 21. Directive as amended by the 2003 Act

of Accession.

(2) OJ L 288, 23.11.1993, p. 12. Regulation as last amended by Regu-

lation (EC) No 2205/2004 (OJ L 374, 22.12.2004, p. 42).

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The following paragraphs are added to the Annex to Regulation (EC) No 3199/93:

ANNEX

‘Cyprus

For every 100 litres of ethyl alcohol:

5 litres denaturing methanol,

0,5 litre mineral naptha (known as kerosene oil),

2 cc (cubic centimetres) methylene blue (methyl violate).

“Denaturing methanol” means either:

(a) pure methyl alcohol to which has been added not less than 1 % by volume of pyridine,

or

(b) wood naptha to which has been added not less than 0,25 % by volume of pyridine.

Czech Republic

Per hectolitre of pure alcohol:

1. — 1 gram denatonium benzoate,

— 0,2 litres thiophene,

— 1 litre methylethylketone (butanone), and

— 0,2 grams methylene blue (CI basic blue 52015);

2. — 0,4 litres solvent naphta,

— 0,2 litres kerosine, and

— 0,1 litres technical petrol.

Estonia

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.

Hungary

Alcoholic products qualify as denatured alcohol (produced by denaturing), if it contains, by reference to its pure ethyl
alcohol quantity, at least:

(a) 2 % by weight of methyl-ethyl-ketone, 3 % by weight of methyl-isobuthyl-ketone and 0,001 % by weight of

denatonium benzoate;

or

(b) 1 % by weight of methyl-ethyl-ketone and 0,001 % by weight of denatonium-benzoate;

or

(c) 2 % by weight of isopropyl-alcohol, 1 % by weight of t-butyl alcohol, and 0,001 % by weight of denatonium-

benzoate;

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and its alcoholic strength by volume is not less than 92 % vol.

Only chemicals can qualify as denaturing chemicals if their quality is certified with analysis certificates.

Latvia

Minimum amount per 100 litres of spirit:

1. mix of following substances:

— isopropyl 9 litres,

— acetone 1 litre,

— methylene blue or thymol blue or crystallic violet 0,4 grams;

2. benzine or petroleum minimum 5 litres and maximum 7 litres;

3. mix of following substances:

— methylethylketone 2 litres,

— methylisobutylketone 3 litres;

4. mix of following substances:

— acetone or isopropyl 3 litres,

— denatonium benzoate 2 grams;

5. ethyl-acetate 10 litres.

Lithuania

Kind (sort) of ethyl alcohol

Denaturants

Amount of the denaturants, per
hectolitre pure alcohol

Ethyl alcohol or aldehyde fraction of ethyl alcohol,
or distilled aldehyde fraction of ethyl alcohol

Acetone and
denatonium benzoate

3 litres
2 grams

Malta

Mineralised methylated spirits

Base:

90 % vol. ethanol,

9,5 % vol. wood naptha, and

0,5 % vol. crude pyridine.

To each 1 000 litres of which is added:

— 3,75 litres of mineral naptha (petroleum oil), and

— 1,50 ppm of methyl violet.

Poland

Per hectolitre pure alcohol:

1. 0,75 litre methylethylketone, consisting of:

— 95 to 96 % by weight of methylethylketone,

— 2,5 to 3 % by weight of methylisopropylketone,

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— 1,5 to 2 % by weight of ethylisoamylketone (5-methyl-3-heptanone),

together with 0,25 litres of pyridine bases;

2. one litre 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-heptanone),

together with 1 gram denatonium benzoate.

Slovakia

Per one hectolitre pure alcohol (1 hl a.) add:

(a) 2 litres of methylethylketone,

3 litres of methylisobutylketone,

1 gram of denatonium benzoate, and

0,2 grams methylene blue;

(b) 1,5 litres of technical petrol (special spirit),

1,5 litres of kerosene, and

2 grams of denatonium benzoate.

Hectolitre pure alcohol (hl a.) is alcohol at the temperature of 20 °C.

Slovenia

Per hectolitre of pure ethyl alcohol:

— 1 580 grams isopropyl alcohol, and

— 790 grams tert-butyl alcohol, and

— 0,79 grams denatonium benzoate.’