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 and alcoholic beveragesOJ No L 316, 31. 10. 1992, p. 21., 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 the holding movement and monitoring of such productsOJ No L 76, 23. 3. 1992, p. 1., as amended by Directive 92/108/EECOJ No L 390, 31. 12. 1992, p. 124., 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 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; 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 the procedure 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 Article 27 (1) (a) of Directive 92/83/EEC are as described in the Annex to this Regulation.

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. ANNEX ~~List~~Belgium Five litres of ~~products~~methylene per 100 litres 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 ~~their Chemical Abstracts Service (CAS) registry number authorised for the complete denaturing of alcohol.~~

~~Acetone~~	~~CAS: 67-64-1~~
~~C.I. reactive red 24~~	~~CAS: 70210-20-7~~
~~Crystal violet (C.I. No 42555)~~	~~CAS: 548-62-9~~
~~Denatonium benzoate~~	~~CAS: 3734-33-6~~
~~Ethanol~~	~~CAS:64-17-5~~
~~Fluorescein~~	~~CAS: 2321-07-5~~
~~Fusel oil~~	~~CAS: 8013-75-0~~
~~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~~
~~Methyl isopropyl ketone~~	~~CAS: 563-80-4~~
~~Methyl violet~~	~~CAS: 8004-87-3~~
~~Methylene blue (52015)~~	~~CAS: 61-73-4~~
~~Solvent naphtha~~	~~CAS: 8030-30-6~~
~~Spirits of turpentine~~	~~CAS: 8006-64-2~~
~~Naphtha (petroleum)~~	~~CAS: 92045-57-3~~
~~Tert-butyl alcohol~~	~~CAS: 75-65-0~~
~~Thiophene~~	~~CAS: 110-02-1~~
~~Thymol blue~~	~~CAS: 76-61-9~~

~~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 these Member States, any dye may be added to the denatured alcohol to give it~~ a ~~characteristic~~strong empyreumatic colour, ~~making~~containing itat ~~immediately~~least ~~identifiable~~10 % by weight of acetone. I.~~The common denaturing procedure for completely denatured alcohol employed in Belgium,~~ Denmark~~, Germany, Estonia, Ireland, Greece, Spain, France, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, Malta, the Netherlands, Austria, Poland, Portugal, Slovenia, Slovakia, Finland:~~ 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 ~~absolute~~methylethylketone, 2,5 ~~ethanol:~~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 ~~isopropyl~~methylethylketone, ~~alcohol~~consisting of 95 to 96 % by weight of methylethylketone, 2,5 to 3 % by weight of methylisopropylketone, 1,05 ~~litre~~to 2 % by weight of ethylisoamylketone (5-methyl ~~ethyl ketone~~-3-heptanon),~~1,0~~together with one gram denatonium benzoate. ~~II.An increased concentration of the common denaturing procedure for completely denatured alcohol, employed in the following Member States:~~Greece ~~Bulgaria,~~Low ~~Czech Republic, Romania, and the United KingdomPer hectolitre of absolute ethanol:3,0 litres isopropyl alcohol,3,0 litres methyl~~quality ethyl ~~ketone,1,0 gram denatonium benzoate.CroatiaPer hectolitre of absolute ethanol:A minimum of:1,0 litre isopropyl alcohol,1,0 litre methyl ethyl ketone,1,0 gram denatonium benzoate.SwedenPer 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:Per hectolitre of absolute ethanol any of the following formulations:Czech Republic~~1.~~0,4 litre solvent naphtha,0,2 litre kerosene,0,1 litre technical petrol.~~2.~~3,0 litres ethyl tert-butyl ether,1,0 litre isopropyl alcohol,1,0 litre unleaded gasoline,10 milligrams fluorescein.GreeceOnly low-quality~~ alcohol (heads and tails from distillation), with an alcoholic strength of at least 93 % ~~volume~~vol and not exceeding 96 % ~~volume~~vol, ~~can~~to bewhich ~~denatured.Per~~the following substances are added per hectolitre of hydrated alcohol of 93 % ~~volume, the following substances are added~~vol: Methanol: 2,0 litres ~~methanol~~, ~~1,0 litre spirit~~Spirit of turpentine: 1 litre, Lamp Oil: 0,50 litre ~~lamp oil~~, Methylene blue: 0,40 ~~gram methylene blue~~grams. At a temperature of 20 °C, the end product ~~will~~should reach, in its unaltered state, 93 % ~~volume~~vol. ~~Finland — authorised until~~ ~~31.12.2018~~Spain Per hectolitre of ~~absolute~~pure ~~ethanol any of the following formulations~~alcohol: 1.~~2,0 litres methyl ethyl ketone,3,0 litres methyl isobutyl ketone.~~2.~~2,0 litres acetone,3,0 litres methyl isobutyl ketone.~~

~~Article 1~~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 as described in the Annex to this Regulation.

~~Article 2This 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.ANNEXList of products with their Chemical Abstracts Service (CAS) registry number authorised for the complete denaturing of alcohol.~~

~~Acetone~~	~~CAS: 67-64-1~~
~~C.I. reactive red 24~~	~~CAS: 70210-20-7~~
~~Crystal violet (C.I. No 42555)~~	~~CAS: 548-62-9~~
~~Denatonium benzoate~~	~~CAS: 3734-33-6~~
~~Ethanol~~	~~CAS:64-17-5~~
~~Fluorescein~~	~~CAS: 2321-07-5~~
~~Fusel oil~~	~~CAS: 8013-75-0~~
~~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~~
~~Methyl isopropyl ketone~~	~~CAS: 563-80-4~~
~~Methyl violet~~	~~CAS: 8004-87-3~~
~~Methylene blue (52015)~~	~~CAS: 61-73-4~~
~~Solvent naphtha~~	~~CAS: 8030-30-6~~
~~Spirits of turpentine~~	~~CAS: 8006-64-2~~
~~Naphtha (petroleum)~~	~~CAS: 92045-57-3~~
~~Tert-butyl alcohol~~	~~CAS: 75-65-0~~
~~Thiophene~~	~~CAS: 110-02-1~~
~~Thymol blue~~	~~CAS: 76-61-9~~

~~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 these 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, Denmark, Germany, Estonia, Ireland, Greece, Spain, France, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, Malta, the Netherlands, Austria, Poland, Portugal, Slovenia, Slovakia, Finland:~~Per hectolitre of absolute ethanol:~~ 1~~,0 litre isopropyl alcohol,1,0 litre methyl ethyl ketone,1,0~~ gram denatonium benzoate, 2 litres methylethylketone (butanone), and 0,2 grams methylene blue (CI basic blue 52015). IIFrance To one hectolitre ethyl alcohol at 90 % vol add: 3,5 litres of methylene, and 1 litre of isopropyl alcohol. An"Régie ~~increased~~type" ~~concentration~~— methyleneDefinition:In accordance with the ministerial decision of 7 May 1955, taken after consultation of the ~~common~~laboratory ~~denaturing~~service ~~procedure~~of ~~for~~the ~~completely~~Ministry ~~denatured~~of ~~alcohol~~Economic Affairs and Finance, ~~employed~~"régie intype" methylene must satisfy the following ~~Member States~~requirements: ~~Bulgaria,~~it ~~Czech~~must ~~Republic,~~register ~~Romania, and the United KingdomPer hectolitre of absolute ethanol:3,0 litres isopropyl alcohol,3,0 litres methyl ethyl ketone,1,0 gram denatonium benzoate.CroatiaPer hectolitre of absolute ethanol:A minimum of:1,0 litre isopropyl alcohol,1,0 litre methyl ethyl ketone,1,0 gram denatonium benzoate.SwedenPer 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:Per hectolitre of absolute ethanol any of the following formulations:Czech Republic~~1.~~0,4 litre solvent naphtha,0,2 litre kerosene,0,1 litre technical petrol.~~2.~~3,0 litres ethyl tert-butyl ether,1,0 litre isopropyl alcohol,1,0 litre unleaded gasoline,10 milligrams fluorescein.GreeceOnly low-quality alcohol (heads and tails from distillation), with an alcoholic strength of at least 93~~90 % ~~volume~~vol ~~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.~~Atat a temperature of 20 °C, with a tolerance of 0,5, it must contain at least 6 % pyrogenic impurities (disregarding products that can be saponified by soda and expressed as methyl acetate), it must contain ketones and water to bring the ~~end~~methyl ~~product~~alcohol ~~will~~up ~~reach~~to 100, it must be obtained exclusively from the carbonization of wood, carried out under the supervision of the tax authorities. 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 special techniques and apparatus.In principal, its ~~unaltered state~~presence, 93above a certain percentage, which varies according to the different types of ethyl alcohol, indicates whether the alcohol analysed has been previously denatured by the general process. Ireland Mineralized methylated spirits: 9,5 % ~~volume~~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. Italy The ethyl alcohol to be denatured must have a ethyl alcohol content of at least 83 % by volume and a strength measured on the EC alcoholmeter of at least 90 % by volume. Per anhydrous hectolitre, add: (a)125 grams of thiophene, (b)0,8 grams of denatonium benzoate, (c)3 grams of CI reactive red 24 (red colorant), solution at 25 % w/w, (d)2 litres of methyl ethyl ketone. In order to ensure the complete solubility of all the components, the denaturant mixture must be prepared in ethyl alcohol below 96 % by volume measured on the EC alcoholmeter.Denaturation is achieved by the substances listed at points (a), (b) and (d). Thiophene and denatonium benzoate alter the organoleptic characteristics of the product, making ingestion impossible, while methyl ethyl ketone, with a boiling point (79,6 °C) close to that of ethyl alcohol (78,9 °C), is difficult to eliminate except by non-economic techniques. This facilitates checks by the financial authorities to identify possible misuse.The purpose of CI reactive red 24 is to give the product a characteristic red colour, which makes the purpose of the product immediately identifiable. 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, ~~Finland~~a —mixture ~~authorised~~of ~~until~~methylene 31and 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 empyreumatic odour, containing at least 10 % by weight of acetone.~~12.2018~~ Netherlands Per hectolitre of ~~absolute~~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, 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 conditions laid down by the chemist of the Fiscal Service. 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 1 kilogram 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 United Kingdom Base: 90 % vol ethanol, 9,5 ~~any~~% vol "wood naptha"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 a beverage. This is achieved by producing a relatively complex but stable "cocktail" of substances 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 ~~formulations~~are found in approved synthetic wood naptha: pyridine, pyridine bases, allyl alcohol, crotenaldehyde, picolene, denatonium benzoate, methyl alcohol., and 0,5 vol crude pyridine. To each 1000 litres of which is added: 3,75 litres of mineral naptha (petroleum oil) and 1,5 ppm of methyl violet. 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: 1.2,0 litres ~~methyl~~methylethylketone ~~ethyl~~and ~~ketone,~~3,0 litres ~~methyl isobutyl ketone.~~methylisobutylketone; 2.2,0 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; 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 alcohol 9 litres, acetone 1 litre, methylene blue or thymol blue or crystallic violet 0,4 grams; 2.mix of following substances: methylethylketone 2 litres, methylisobutylketone 3 litres; 3.mix of following substances: acetone or isopropyl alcohol 3 litres, denatonium benzoate 2 grams; 4.ethylacetate 10 litres. Minimum amount per 100 litres of dehydrated ethyl alcohol (containing maximum 0,5 % of water): 1.benzine or petroleum minimum 5 litres and maximum 7 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 litres2 grams

Malta Mineralised methylated spirits Base: 90 % vol. ethanol, 9,5 % vol. wood naptha, and 0,5 % vol. crude pyridine. To each 1000 litres of which is added: 3,075 litres of mineral naptha (petroleum oil), and 1,50 ppm of methyl ~~isobutyl ketone~~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, 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: 1580 grams isopropyl alcohol, and 790 grams tert-butyl alcohol, and 0,79 grams denatonium benzoate. Bulgaria For complete denaturing of ethyl alcohol the following substances in the mentioned quantities are to be added together to 100 litres of ethyl alcohol with a minimum actual alcohol content of 90 % vol: 5 litres methylethylketone; 2 litres isopropyl alcohol; 0,2 grams methylene blue. Romania Per hectolitre of pure alcohol: 1 gram denatonium benzoate, 2 litres methylethylketone (butanone), and 0,2 grams methylene blue.

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