(1)

Regulation (EEC) No 2658/87 established a nomenclature of goods, hereinafter referred to as the ‘Combined Nomenclature’ or ‘CN’, which is set out in Annex I to that Regulation.

(2)

Divergent views exist as regards the classification (under CN headings 2207 and 3824) of mixtures containing ethyl alcohol used as raw material to produce fuels for motor vehicles.

(3)

In the interest of legal certainty, it is therefore necessary to clarify the scope of CN subheading 2207 20 relating to denatured ethyl alcohol.

(4)

CN subheading 2207 20 should cover ethyl alcohol of an alcoholic strength by volume of 50 % or higher, in particular ethyl alcohol-based mixtures used for the production of fuel for motor vehicles, denatured by adding certain substances to the ethyl alcohol in order to make it irreversibly unsuitable for human consumption.

(5)

The European Standard EN 15376, entitled ‘Automotive fuels — Ethanol as a blending component for petrol — Requirements and test methods’ and approved by the European Committee for Standardisation on 24 December 2010, contributes to the objectives of the European Union with voluntary technical standards which promote free trade and complete the single market. It provides in point 4.3 a list of recommended denaturants which are not harmful to vehicle systems. The substances named in this list are: automotive petrol conforming to EN 228, ethyltertbutylether (ETBE), methyltertbutylether (MTBE), tertiary butyl alcohol (TBA), 2-methyl-1-propanol (isobutanol), and 2-propanol (isopropanol). One or more of those denaturants may be used in the mixture, except isobutanol and isopropanol that are easily separable from the mixture. Therefore they always need to be used in combination with another denaturant.

(6)

A new Additional note should therefore be added to Chapter 22 of Part Two of the CN to ensure its uniform interpretation throughout the Union.

(7)

The Customs Code Committee has not issued an opinion within the time limit set by its Chairman,