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Document 32018R1880

    Commission Implementing Regulation (EU) 2018/1880 of 30 November 2018 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

    C/2018/7906

    IO L 307, 3.12.2018, p. 24–26 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    Legal status of the document In force

    ELI: http://data.europa.eu/eli/reg_impl/2018/1880/oj

    Date of document:
    30/11/2018; Dáta ar glacadh
    Date of effect:
    23/12/2018; Teacht i bhfeidhm Dáta foilsithe +20 Féach Airt. 2
    Date of end of validity:
    No end date
    Author:
    An Coimisiún Eorpach, Ard-Stiúrthóireacht an Chánachais agus an Aontais Chustaim
    Responsible body:
    Directorate-General for Taxation and Customs Union, TAXUD
    Form:
    Rialachán cur chun feidhme
    Treaty:
    An Conradh ar Fheidhmiú an Aontais Eorpaigh
    Legal basis:
    Link
    Link
    Link
    Select all documents mentioning this document
    Modifies:
    Relation Act Comment Subdivision concerned From To
    Modifies 31993R3199 Athchur iarscríbhinn 23/12/2018
    Link

    3.12.2018   

    EN

    Official Journal of the European Union

    L 307/24

    COMMISSION IMPLEMENTING REGULATION (EU) 2018/1880

    of 30 November 2018

    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 EUROPEAN COMMISSION,

    Having regard to the Treaty on the Functioning of the European Union,

    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)

    Pursuant to Article 27(1)(a) of Directive 92/83/EEC, 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 those requirements have been duly notified and accepted in accordance with the conditions laid down in paragraphs 3 and 4 of that Article.

    (2)

    Denaturants which are employed in each Member State for the purposes of the complete denaturation of alcohol in accordance with Article 27(1)(a) of Directive 92/83/EEC are described in the Annex to Commission Regulation (EC) No 3199/93 (2).

    (3)

    On 6 June 2018, the Czech Republic communicated to the Commission the denaturants which it intends to employ for the complete denaturing of alcohol for the purposes of Article 27(1)(a) of that Directive.

    (4)

    The Commission transmitted that communication to the other Member States on 4 July 2018.

    (5)

    No objections have been received by the Commission.

    (6)

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

    (7)

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

    HAS ADOPTED THIS REGULATION:

    Article 1

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

    Article 2

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

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

    Done at Brussels, 30 November 2018.

    For the Commission

    The President

    Jean-Claude JUNCKER

    (1)   OJ L 316, 31.10.1992, p. 21.

    (2)  Commission Regulation (EC) No 3199/93 of 22 November 1993 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty (OJ L 288, 23.11.1993, p. 12).

    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: 92062-36-7

    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, Czech Republic, Denmark, Germany, Estonia, Ireland, Greece, Spain, France, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, Malta, the Netherlands, Austria, Poland, Portugal, Romania, Slovenia, Slovakia and 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:

    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:

    Czech Republic

    Per hectolitre of absolute ethanol:

    —

    0,4 litre solvent naphtha,

    —

    0,2 litre kerosene,

    —

    0,1 litre technical petrol.

    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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