Address https://gelex.eu/eli/EU/regulation/2005/1309@2005-08-10/en

Contents

1. Preamble
2. 1. Article 1
   2. Article 2
3. ANNEX
4. ANNEX

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 harmonisation of the structures of excise duties on alcohol and alcoholic beverages, and in particular Article 27(4) thereof,

Whereas:

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

(2) 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 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.

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

(5) Objections have been received to the requirements notified.

(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 amended as set out in the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the third 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, 10 August 2005. For the Commission László Kovács Member of the Commission

ANNEX

(1) 5 litres denaturing methanol, (2) 0,5 litre mineral naptha (known as kerosene oil), (3) 2 cc (cubic centimetres) methylene blue (methyl violate). (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. Grp. cyprus. For every 100 litres of ethyl alcohol: Denaturing methanol means either: (1) 1 gram denatonium benzoate, (2) 0,2 litres thiophene, (3) 1 litre methylethylketone (butanone), and (4) 0,2 grams methylene blue (CI basic blue 52015); (1) 0,4 litres solvent naphta, (2) 0,2 litres kerosine, and (3) 0,1 litres technical petrol. Grp. republic. Per hectolitre of pure 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. Grp. estonia. Per hectolitre of ethyl alcohol: (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; Grp. hungary. Alcoholic products qualify as denatured alcohol (produced by denaturing), if it contains, by reference to its pure ethyl alcohol quantity, at least: 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. (1) isopropyl 9 litres, (2) acetone 1 litre, (3) methylene blue or thymol blue or crystallic violet 0,4 grams; (1) mix of following substances: (2) benzine or petroleum minimum 5 litres and maximum 7 litres; (1) methylethylketone 2 litres, (2) methylisobutylketone 3 litres; (3) mix of following substances: (1) acetone or isopropyl 3 litres, (2) denatonium benzoate 2 grams; (4) mix of following substances: (5) ethyl-acetate 10 litres. Grp. latvia. Minimum amount per 100 litres of spirit: Grp. 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 (1) 90 % vol. ethanol, (2) 9,5 % vol. wood naptha, and (3) 0,5 % vol. crude pyridine. (1) Base: (1) 3,75 litres of mineral naptha (petroleum oil), and (2) 1,50 ppm of methyl violet. (2) To each 1000 litres of which is added: Grp. malta. Mineralised methylated spirits (1) 95 to 96 % by weight of methylethylketone, (2) 2,5 to 3 % by weight of methylisopropylketone, (3) 1,5 to 2 % by weight of ethylisoamylketone (5-methyl-3-heptanone), (1) 0,75 litre methylethylketone, consisting of: together with 0,25 litres of pyridine bases; (1) 95 to 96 % by weight of methylethylketone, (2) 2,5 to 3 % by weight of methylisopropylketone, (3) 1,5 to 2 % by weight of ethylisoamylketone (5-methyl-3-heptanone), (2) one litre methylethylketone, consisting of: together with 1 gram denatonium benzoate. Grp. poland. Per hectolitre pure alcohol: (1) 2 litres of methylethylketone, (2) 3 litres of methylisobutylketone, (3) 1 gram of denatonium benzoate, and (4) 0,2 grams methylene blue; (1) 1,5 litres of technical petrol (special spirit), (2) 1,5 litres of kerosene, and (3) 2 grams of denatonium benzoate. Grp. slovakia. Per one hectolitre pure alcohol (1 hl a.) add: Hectolitre pure alcohol (hl a.) is alcohol at the temperature of 20 °C. (1) 1580 grams isopropyl alcohol, and (2) 790 grams tert-butyl alcohol, and (3) 0,79 grams denatonium benzoate. Grp. slovenia. Per hectolitre of pure ethyl alcohol: Anx. annex. The following paragraphs are added to the Annex to Regulation (EC) No 3199/93:

ANNEX

The following paragraphs are added to the Annex to Regulation (EC) No 3199/93: (1) 5 litres denaturing methanol, (2) 0,5 litre mineral naptha (known as kerosene oil), (3) 2 cc (cubic centimetres) methylene blue (methyl violate). (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. Grp. cyprus. For every 100 litres of ethyl alcohol: Denaturing methanol means either: (1) 1 gram denatonium benzoate, (2) 0,2 litres thiophene, (3) 1 litre methylethylketone (butanone), and (4) 0,2 grams methylene blue (CI basic blue 52015); (1) 0,4 litres solvent naphta, (2) 0,2 litres kerosine, and (3) 0,1 litres technical petrol. Grp. republic. Per hectolitre of pure 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. Grp. estonia. Per hectolitre of ethyl alcohol: (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; Grp. hungary. Alcoholic products qualify as denatured alcohol (produced by denaturing), if it contains, by reference to its pure ethyl alcohol quantity, at least: 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. (1) isopropyl 9 litres, (2) acetone 1 litre, (3) methylene blue or thymol blue or crystallic violet 0,4 grams; (1) mix of following substances: (2) benzine or petroleum minimum 5 litres and maximum 7 litres; (1) methylethylketone 2 litres, (2) methylisobutylketone 3 litres; (3) mix of following substances: (1) acetone or isopropyl 3 litres, (2) denatonium benzoate 2 grams; (4) mix of following substances: (5) ethyl-acetate 10 litres. Grp. latvia. Minimum amount per 100 litres of spirit: Grp. 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 (1) 90 % vol. ethanol, (2) 9,5 % vol. wood naptha, and (3) 0,5 % vol. crude pyridine. (1) Base: (1) 3,75 litres of mineral naptha (petroleum oil), and (2) 1,50 ppm of methyl violet. (2) To each 1000 litres of which is added: Grp. malta. Mineralised methylated spirits (1) 95 to 96 % by weight of methylethylketone, (2) 2,5 to 3 % by weight of methylisopropylketone, (3) 1,5 to 2 % by weight of ethylisoamylketone (5-methyl-3-heptanone), (1) 0,75 litre methylethylketone, consisting of: together with 0,25 litres of pyridine bases; (1) 95 to 96 % by weight of methylethylketone, (2) 2,5 to 3 % by weight of methylisopropylketone, (3) 1,5 to 2 % by weight of ethylisoamylketone (5-methyl-3-heptanone), (2) one litre methylethylketone, consisting of: together with 1 gram denatonium benzoate. Grp. poland. Per hectolitre pure alcohol: (1) 2 litres of methylethylketone, (2) 3 litres of methylisobutylketone, (3) 1 gram of denatonium benzoate, and (4) 0,2 grams methylene blue; (1) 1,5 litres of technical petrol (special spirit), (2) 1,5 litres of kerosene, and (3) 2 grams of denatonium benzoate. Grp. slovakia. Per one hectolitre pure alcohol (1 hl a.) add: Hectolitre pure alcohol (hl a.) is alcohol at the temperature of 20 °C. (1) 1580 grams isopropyl alcohol, and (2) 790 grams tert-butyl alcohol, and (3) 0,79 grams denatonium benzoate. Grp. slovenia. Per hectolitre of pure ethyl alcohol:

Cyprus

For every 100 litres of ethyl alcohol: Denaturing methanol means either: (1) 5 litres denaturing methanol, (2) 0,5 litre mineral naptha (known as kerosene oil), (3) 2 cc (cubic centimetres) methylene blue (methyl violate). (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.

5 litres denaturing methanol,

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

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

(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, (2) 0,2 litres thiophene, (3) 1 litre methylethylketone (butanone), and (4) 0,2 grams methylene blue (CI basic blue 52015); (1) 0,4 litres solvent naphta, (2) 0,2 litres kerosine, and (3) 0,1 litres technical petrol.

1 gram denatonium benzoate,

0,2 litres thiophene,

1 litre methylethylketone (butanone), and

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

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.

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: 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. (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;

(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;

Latvia

Minimum amount per 100 litres of spirit: (1) isopropyl 9 litres, (2) acetone 1 litre, (3) methylene blue or thymol blue or crystallic violet 0,4 grams; (1) mix of following substances: (2) benzine or petroleum minimum 5 litres and maximum 7 litres; (1) methylethylketone 2 litres, (2) methylisobutylketone 3 litres; (3) mix of following substances: (1) acetone or isopropyl 3 litres, (2) denatonium benzoate 2 grams; (4) mix of following substances: (5) ethyl-acetate 10 litres.

1. mix of following substances: (1) isopropyl 9 litres, (2) acetone 1 litre, (3) methylene blue or thymol blue or crystallic violet 0,4 grams;

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: (1) methylethylketone 2 litres, (2) methylisobutylketone 3 litres;

methylethylketone 2 litres,

methylisobutylketone 3 litres;

4. mix of following substances: (1) acetone or isopropyl 3 litres, (2) denatonium benzoate 2 grams;

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 (1) 90 % vol. ethanol, (2) 9,5 % vol. wood naptha, and (3) 0,5 % vol. crude pyridine. (1) Base: (1) 3,75 litres of mineral naptha (petroleum oil), and (2) 1,50 ppm of methyl violet. (2) To each 1000 litres of which is added:

Base: (1) 90 % vol. ethanol, (2) 9,5 % vol. wood naptha, and (3) 0,5 % vol. crude pyridine.

90 % vol. ethanol,

9,5 % vol. wood naptha, and

0,5 % vol. crude pyridine.

To each 1000 litres of which is added: (1) 3,75 litres of mineral naptha (petroleum oil), and (2) 1,50 ppm of methyl violet.

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

1,50 ppm of methyl violet.

Poland

Per hectolitre pure alcohol: (1) 95 to 96 % by weight of methylethylketone, (2) 2,5 to 3 % by weight of methylisopropylketone, (3) 1,5 to 2 % by weight of ethylisoamylketone (5-methyl-3-heptanone), (1) 0,75 litre methylethylketone, consisting of: together with 0,25 litres of pyridine bases; (1) 95 to 96 % by weight of methylethylketone, (2) 2,5 to 3 % by weight of methylisopropylketone, (3) 1,5 to 2 % by weight of ethylisoamylketone (5-methyl-3-heptanone), (2) one litre methylethylketone, consisting of: together with 1 gram denatonium benzoate.

1. 0,75 litre methylethylketone, consisting of: together with 0,25 litres of pyridine bases; (1) 95 to 96 % by weight of methylethylketone, (2) 2,5 to 3 % by weight of methylisopropylketone, (3) 1,5 to 2 % by weight of ethylisoamylketone (5-methyl-3-heptanone),

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),

2. one litre methylethylketone, consisting of: together with 1 gram denatonium benzoate. (1) 95 to 96 % by weight of methylethylketone, (2) 2,5 to 3 % by weight of methylisopropylketone, (3) 1,5 to 2 % by weight of ethylisoamylketone (5-methyl-3-heptanone),

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),

Slovakia

Per one hectolitre pure alcohol (1 hl a.) add: Hectolitre pure alcohol (hl a.) is alcohol at the temperature of 20 °C. (1) 2 litres of methylethylketone, (2) 3 litres of methylisobutylketone, (3) 1 gram of denatonium benzoate, and (4) 0,2 grams methylene blue; (1) 1,5 litres of technical petrol (special spirit), (2) 1,5 litres of kerosene, and (3) 2 grams of denatonium benzoate.

2 litres of methylethylketone,

3 litres of methylisobutylketone,

1 gram of denatonium benzoate, and

0,2 grams methylene blue;

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

1,5 litres of kerosene, and

2 grams of denatonium benzoate.

Slovenia

Per hectolitre of pure ethyl alcohol: (1) 1580 grams isopropyl alcohol, and (2) 790 grams tert-butyl alcohol, and (3) 0,79 grams denatonium benzoate.

1580 grams isopropyl alcohol, and

790 grams tert-butyl alcohol, and

0,79 grams denatonium benzoate.

Versions

1. 2005-08-10