~~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. ANNEXList of ~~authorised~~ products with their Chemical Abstracts Service (CAS) ~~registered~~registry number ~~when available and formulas~~ authorised for the complete denaturing of alcohol:.

Acetone	CAS: 67-64-1 CI
C.I. reactive red 24	CAS: 70210-20-7 ~~Crude pyridineCAS: not available~~
Crystal violet (C.I. No 42555)	CAS: 548-62-9
Denatonium benzoate	CAS: 3734-33-6
Ethanol	CAS: 64-17-5 ~~Ethyl acetateCAS: 141-78-6~~ ~~Ethyl sec-amyl ketoneCAS: 541-85-5~~ ~~Ethyl~~ ~~tert-butyl etherCAS: 637-92-3~~
Fluorescein	CAS: 2321-07-5 ~~FormaldehydeCAS: 50-00-0~~
Fusel oil	CAS: 8013-75-0
Gasoline (including unleaded gasoline)	CAS: 86290-81-5
Isopropyl alcohol ~~(IPA)~~	CAS: 67-63-0
Kerosene	CAS: 8008-20-6
Lamp oil	CAS: 64742-47-8 toand 64742-48-9
Methanol	CAS: 67-56-1
Methyl ethyl ketone (2-butanone) ~~(MEK)~~	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 ~~Mineral naphthaCAS: not available~~
Solvent naphtha	CAS: 8030-30-6 ~~Pyridine (or Pyridine bases)CAS: 110-86-1~~ ~~Spirit~~
Spirits of turpentine	CAS: 8006-64-2 ~~Technical~~
Naphtha ~~petrol~~(petroleum)	CAS: 92045-57-3 ~~tert~~
Tert-butyl alcohol	CAS: 75-65-0
Thiophene	CAS: 110-02-1
Thymol blue	CAS: 76-61-9 ~~Wood naphthaNot available~~ ~~Synonyms of the authorised products are available in various European languages in the European Customs Inventory of Chemical Substances database.~~

The term "absolute ethanol" isin ~~used~~this ~~throughout~~Annex has the ~~Annex~~same inmeaning ~~conformity with~~as the ~~terminology~~term "absolute alcohol" used by the International Union of Pure and Applied Chemistry ~~(IUPAC)~~. 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.~~Denaturing~~The common denaturing procedure for completely denatured alcohol employed in ~~all~~Belgium, ~~Member~~Denmark, ~~States~~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: 31,0 ~~litres~~litre isopropyl alcohol ~~(IPA)~~, 31,0 ~~litres~~litre methyl ethyl ketone ~~(MEK)~~, 1,0 gram denatonium benzoate. ~~Member States, for internal market, are allowed to add a dye to give to the product a characteristic colour, which makes it immediately identifiable.~~ II.~~Additional~~An increased concentration of the common denaturing ~~procedures~~procedure for completely denatured alcohol, employed in ~~certain~~the following Member States: Bulgaria, Czech Republic ~~Per hectolitre of absolute ethanol~~, ~~any~~Romania, ofand the ~~following~~United ~~formulations:~~ 1. ~~0,4 litre solvent naphtha,~~ ~~0,2 litre kerosene,~~ ~~0,1 litre technical petrol.~~ 2. ~~3 litres ethyl~~ ~~tert-butyl ether,~~ ~~1 litre isopropyl alcohol,~~ ~~1 litre unleaded gasoline,~~ ~~10 milligrams fluorescein.~~ ~~Germany~~Kingdom Per hectolitre of absolute ethanol:~~One litre ketone mixture, consisting of:~~ 953,0 %litres toisopropyl 96alcohol,3,0 ~~% by weight of~~litres methyl ethyl ketone ~~(MEK)~~, ~~2,5 % to 3 % by weight of methyl isopropyl ketone (3-methyl-2-butanone),~~ 1,~~5 % to 2 % by weight of ethyl sec-amyl ketone (5- methyl – 3 – heptanone),~~ ~~together with 1~~0 gram denatonium benzoate. ~~Estonia~~Croatia Per hectolitre of absolute ethanol: A minimum of: 31,0 ~~litres~~litre ~~acetone~~isopropyl alcohol, 21,0 ~~grams~~litre methyl ethyl ketone,1,0 gram denatonium benzoate. ~~Ireland~~Sweden APer ~~base~~hectolitre isof ~~produced~~absolute ~~by mixing the following~~ethanol: 901,0 %litre byisopropyl ~~volume ethanol~~alcohol, 92,50 %litres bymethyl ~~volume~~ethyl ~~wood naphtha~~ketone, 1,0,5 %gram bydenatonium ~~volume crude pyridine~~benzoate. III.Additional denaturing procedures for completely denatured alcohol employed in certain Member States:ToPer ~~each~~hectolitre 10of ~~hectolitres~~absolute ethanol any of the ~~base~~following ~~add~~formulations: Czech Republic1.0,4 litre solvent naphtha,0,2 litre kerosene,0,1 litre technical petrol.2.3,750 litres ~~mineral~~ethyl ~~naphtha~~tert-butyl ~~(petroleum oil)~~ether, 1,50 ~~grams~~litre ~~methyl~~isopropyl ~~violet~~alcohol,1,0 litre unleaded gasoline,10 milligrams fluorescein. ~~Note: The wood naphtha and crude pyridine components of the base may be substituted with 10 % by volume of methanol.~~ 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. ~~Italy~~ ~~Per hectolitre of absolute ethanol the following is added:~~ ~~125 grams of thiophene,~~ ~~0,8 gram of denatonium benzoate,~~ ~~3 grams of CI reactive red 24 (red colorant), solution at 25 % w/w,~~ ~~2 litres of methyl ethyl ketone (MEK).~~ ~~The ethyl alcohol to be denatured must have an ethyl alcohol content of at least 83 % by volume and a strength measured on the EC alcoholmeter of at least 90 % by volume.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.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.~~ ~~Latvia~~ 1.~~Per hectolitre of absolute ethanol, any of the following formulations:~~ ~~(a)at least:~~ ~~9 litres isopropyl alcohol,~~ ~~1 litre acetone,~~ ~~0,4 gram methylene blue or thymol blue or crystal violet;~~ ~~(b)at least:~~ ~~3 litres methyl isobutyl ketone,~~ ~~2 litres methyl ethyl ketone (MEK);~~ ~~(c)at least:~~ ~~3 litres acetone,~~ ~~2 grams denatonium benzoate;~~ ~~(d)at least 10 litres ethyl acetate.~~ 2.~~Per 1 hectolitre of dehydrated ethyl alcohol (containing not more than 0,5 % water):~~ ~~Gasoline at minimum 5 litres and maximum 7 litres.~~ ~~Lithuania~~ ~~Per hectolitre of absolute ethanol:~~ ~~3 litres acetone,~~ ~~2 grams denatonium benzoate.~~ ~~Hungary~~ ~~Alcoholic products by reference to its pure alcohol quantity, contain at least, one of the following:~~ ~~(a)2 % by weight of methyl ethyl ketone (MEK), 3 % by weight of methyl isobutyl ketone and 0,001 % by weight of denatonium benzoate;~~ ~~(b)1 % by weight of methyl ethyl ketone (MEK), and 0,001 % by weight of denatonium benzoate;~~ ~~(c)2 % by weight of isopropyl alcohol, 1 % by weight of~~ ~~tert-butyl alcohol, and 0,001 % by weight of denatonium benzoate.~~ ~~Malta~~ ~~A base is produced by mixing the following:~~ ~~90 % by volume ethanol,~~ ~~9,5 % by volume wood naphtha,~~ ~~0,5 % by volume crude pyridine.~~ ~~To each 10 hectolitres of the base add:~~ ~~3,75 litres mineral naphtha (petroleum oil),~~ ~~1,5 grams methyl violet.~~ ~~Netherlands~~ ~~Per hectolitre of absolute ethanol:Five litres of a mixture consisting of:~~ ~~60 % by volume of methanol,~~ ~~20 % by volume of acetone,~~ ~~11 % by volume of fusel oil (a concentrate of by-products of alcohol distillation),~~ ~~8 % by volume of water,~~ ~~0,5 % by volume of methyl ethyl ketone (MEK),~~ ~~0,5 % by volume of formalin (a watery solution of 37 % by weight of formaldehyde).~~ ~~Austria~~ ~~Per hectolitre of absolute ethanol:One litre ketone mixture, consisting of:~~ ~~95 % to 96 % by weight of methyl ethyl ketone (MEK),~~ ~~2,5 % to 3 % by weight of methyl isopropyl ketone,~~ ~~1,5 % to 2 % by weight of ethyl sec-amyl ketone,~~ ~~together with 1 gram denatonium benzoate.~~ ~~Poland~~ ~~Per hectolitre of absolute ethanol, any of the following formulations:~~ 1.~~0,75 litre ketone mixture, consisting of:~~ ~~95 % to 96 % by weight of methyl ethyl ketone (MEK),~~ ~~2,5 % to 3 % by weight of methyl isopropyl ketone,~~ ~~1,5 % to 2 % by weight of ethyl sec-amyl ketone,together with 0,25 litre of pyridine bases.~~ 2.~~One litre ketone mixture, consisting of:~~ ~~95 % to 96 % by weight of methyl ethyl ketone (MEK),~~ ~~2,5 % to 3 % by weight of methyl isopropyl ketone,~~ ~~1,5 % to 2 % by weight of ethyl sec-amyl ketone,together with 1 gram denatonium benzoate.~~ ~~Romania~~ ~~Per hectolitre of absolute ethanol:~~ ~~2 litres methyl ethyl ketone (MEK),~~ ~~1 gram denatonium benzoate,~~ ~~0,2 gram methylene blue.~~ ~~Slovenia~~ ~~Per hectolitre of absolute ethanol:~~ ~~1580~~ ~~grams isopropyl alcohol,~~ ~~790 grams~~ ~~tert-butyl alcohol,~~ ~~0,79 gram denatonium benzoate.~~ ~~Slovakia~~ ~~Per hectolitre of absolute ethanol:~~ 1. ~~3 litres methyl isobutyl ketone,~~ ~~2 litres methyl ethyl ketone (MEK),~~ ~~1 gram denatonium benzoate,~~ ~~0,2 gram methylene blue.~~ 2. ~~1,5 litres technical petrol,~~ ~~1,5 litres kerosene,~~ ~~2 grams denatonium benzoate.~~ Finland — authorised until 31.12.2018 Per hectolitre of absolute ethanol any of the following formulations: 1. 2,0 litres methyl ethyl ketone ~~(MEK)~~, 3,0 litres methyl isobutyl ketone. 2. 2,0 litres acetone, 3,0 litres methyl isobutyl ketone. ~~Sweden~~ ~~Per hectolitre of absolute ethanol:~~ ~~3 litres methyl isobutyl ketone,~~ ~~2 litres methyl ethyl ketone (MEK).~~ ~~United~~

Article ~~Kingdom~~ A1The ~~base~~denaturants iswhich ~~produced~~are byemployed ~~mixing~~in each Member State for the ~~following:~~ 90purposes %of bycompletely ~~volume~~denaturing ~~ethanol,~~ ~~9,5~~alcohol %in byaccordance ~~volume~~with ~~wood~~Article ~~naphtha,~~ ~~0,5~~27 %(1) by(a) ~~volume~~of ~~crude~~Directive ~~pyridine~~92/83/EEC are as described in the Annex to this Regulation. To

Article ~~each~~2This 10Regulation ~~hectolitres~~shall enter into force on the day of its publication in the Official Journal of the ~~base~~European ~~add:~~Communities.

This Regulation shall be binding in its entirety and directly applicable in all Member States. ~~3,75~~ANNEXList ~~litres~~of ~~mineral~~products ~~naphtha~~with their Chemical Abstracts Service (~~petroleum~~CAS) ~~oil),~~registry number authorised for the complete denaturing of alcohol.

Acetone	CAS: 67-64-1,5
C.I. ~~grams~~reactive ~~methyl~~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.II.An increased concentration of the common denaturing procedure for completely denatured alcohol, employed in the following Member States:Bulgaria, Czech Republic, 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 Republic1.0,4 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 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 31.12.2018Per 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.

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