Food Grade Ethanol Uk? Top Answer Update

If you are interested in purchasing 200 Proof Food Grade Ethanol in bulk or have a purchasing question please contact Austin at (310) 936-9537.

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In this informative post from the experts at MSDSonline, we take a look at what ethanol is, how this chemical is traditionally used, and the safety precautions needed to safely handle this substance.

What is ethanol and how dangerous is it?

Ethanol is a colourless, volatile and highly flammable liquid with a slight odour. Ethanol has been around for centuries, having been discovered as a byproduct of the fermentation of alcohol. Ethanol is part of the hydroxyl group and thus a substructure of the water molecule.

Because of its incredible versatility, ethanol mixes very well with other solvents and water, as well as with chlorides and hydrocarbons. Because of its versatility, ethanol is used for many things – but it can also be quite dangerous. The most common ethanol blend is E85, which is 85 percent denatured ethanol fuel and 15 percent gasoline or other hydrocarbons.

Where is ethanol used at home or at work?

Ethanol is most commonly used in alcoholic beverages; However, there are many more household and workplace items in which it is used:

Manufacture of paints

nail polish remover

perfumes

biofuel

gasoline additive

preservative for biochemical samples

medication

household cleaners

beauty products

Various solvents

Dangers associated with the use of ethanol

Although ethanol is widely used, it is a dangerous chemical. As already mentioned, it is highly flammable; As such, it has precise flash points, which are important when using it. While ethanol is consumed when drinking alcoholic beverages, consuming ethanol alone can cause coma and death. Ethanol can also be carcinogenic; Studies are still being conducted to determine this. However, ethanol is a toxic chemical and should be treated and handled as such, whether at work or at home.

Safety practices when handling ethanol

The safety guidelines for ethanol are similar to those for handling gasoline. Protective equipment is important when handling toxic substances. The following should be worn when using ethanol:

respirator

Boots

Long rubber gloves

Industrial aprons

overalls

chemical goggles

face shield

Management of exposure to ethanol

Exposure to ethanol can be via vapor (inhalation), skin/body contact, or ingestion. All are serious and need to be handled appropriately to ensure no further harm occurs while attempting to take care of exposure:

Inhalation – If exposed to ethanol fumes, move to a well-ventilated area to get fresh air. Contact the emergency doctor for further assistance.

Skin Contact – If ethanol comes into contact with your skin, gently wash the area with warm water and soap. If skin is still irritated, see a doctor for further treatment.

Eye Contact – If ethanol gets in your eyes, go to an irrigation station and flush your eyes with water for at least 15 minutes. Contact emergency medical personnel.

Ingestion – Lay down and call 911 immediately. Do not induce vomiting as this may cause further damage. Don’t drink anything else.

Safe storage of ethanol

Ethanol is a corrosive substance. If you must store it, make sure the lines and container aren’t susceptible to the corrosion that ethanol can cause. The most recommended containers are those made of stainless steel when storing ethanol.

Tanks must have secondary containment, fire resistance and impact resistance, just like gasoline storage tanks. Underground ethanol tanks cannot be placed near water and it is preferable to have an above-ground ethanol storage tank.

Ethanol is widely used. If you find yourself coming into direct contact, either through work or home use, take the right steps to ensure your personal safety. Follow all the steps of the procedure and make sure to wear the right gear – just because it’s common doesn’t mean it can’t be very dangerous.

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1.1 About this notice

This notice explains what HMRC requires when denatured alcohol is manufactured, distributed and used in the UK. Denatured alcohol is alcohol that has been rendered unfit for drinking by adding denaturants.

1.2 What has changed

This notice has been updated to reflect the UK’s withdrawal from the EU and the end of the transition period.

1.3 How to get advice

If you need advice or any of the forms and notices referenced in this notice, please contact our general excise duty hotline.

1.4 Terminology Used in This Notice

Technical terms are explained either in the glossary or in the body of the notice.

1.5 Legal Portions of this Notice

The law states that some detailed rules may be set out in notices published by HMRC. Sections 9.5, 14.2 and 14.3 have the force of law.

2. Classes of Methylated Spirits

2.1 The classes of denatured alcohol

There are 3 permitted classes of denatured alcohol in the UK:

fully denatured alcohol (CDA)

) industrial denatured alcohol (IDA)

) trade-specific denatured alcohol ( TSDA )

2.2 Completely denatured alcohol (CDA)

CDA is the most denatured alcohol. The standard formulation for UK manufactured CDA is a 100 parts by volume alcohol mixture of 3 parts by volume isopropyl alcohol, 3 parts by volume methyl ethyl ketone and one gram of denatonium benzoate.

Information for Northern Ireland

CDA manufactured in an EU Member State in accordance with a CDA formulation of that Member State must be accepted duty free in Northern Ireland. The approved formulations of CDA for all Member States are prescribed in Commission Regulation (EC) No. 3199/93 and listed in Section 16.

2.3 Use of violet dye in CDA

Prior to July 1, 2013, CDA’s formulation contained methyl violet dye. The inclusion of the colorant in the formulation mandated by the CDA is no longer mandatory. However, some users may still want to include the purple dye.

A violet dye can be added if required and the mixture is still treated as CDA.

2.4 Industrial denatured alcohol (IDA)

IDA is the grade of denatured alcohol developed for industrial use. It consists of 95 parts by volume alcohol and 5 parts by volume wood spirit or a substitute for wood spirit.

If a substitute for wood spirit is used, the volume mixed with 95 parts alcohol may be less than 5 parts if:

The resulting mixture contains the other substances that we approved when we approved the substitute for wood spirit in the proportions that we specified

the proportion of marker in the resulting mixture is, in the case of: methyl alcohol not less than 36 parts per thousand tertiary butyl alcohol not less than one per thousand other markers approved by us not less than the proportion stated by us when we approved that marker

Information for Northern Ireland

Denatured alcohol that is not a CDA must be accepted duty free in Northern Ireland if it:

was manufactured in a Member State of the EU according to a formulation of that Member State

contained in a product not intended for human consumption

2.5 Trade-specific denatured alcohol ( TSDA )

TSDA formulations are types of denatured alcohol that are approved for specific commercial needs. At the time of publication of this notice, there were 12 approved formulations of TSDA, all with different specific approved uses. These uses are specified in Section 18.

Contact the General Excise Duty Inquiry Hotline to verify that the list is up-to-date.

2.6 Wood spirit and wood spirit substitutes

Natural wood naphtha is made by distilling wood. Natural wood spirit is not widely available, but substitute wood spirit (having the same properties as natural wood spirit) can be used.

The standards for wood spirit and substitutes for wood spirit are set out in paragraph 7 of the Schedule to the Denatured Alcohol Regulations 2005 (reproduced in Section 20).

Contact the Excise Processing Teams ( EPT ) to get your own wood substitute formulation approved. Your proposed replacement for wood naphtha must meet the requirements outlined in Section 20 before we will consider approval.

Methyl alcohol (methanol) is not the same as legally defined wood spirit or an approved wood spirit substitute. You may not use methanol as a direct substitute for wood spirit in the manufacture of any type of denatured alcohol.

3. Manufacture of denatured alcohol

3.1 The Role of the Producer

The manufacturer denaturs alcohol by blending chargeable alcohol with statutory denaturants in the proportions specified in the Denatured Alcohol Regulations 2005.

You are licensed or authorized (in writing) by HMRC to perform this task.

3.2 Before you denature alcohol

You need to:

3.3 Check if you need to be licensed or authorized

Before you start making denatured alcohol you must either:

authorized by us (if you are already a licensed distiller, rectifier or compounder)

licensed by us

Unless your premises are already approved as an excise warehouse, you must also “enter” each group of premises where you manufacture denatured alcohol.

3.4 Apply for a license to denature alcohol

Complete an Application for a Business License (Form L5) and mail it to the EPT. In the “Specified Trade” section, you need to enter “denaturer”.

Your license may cover more than one group of premises.

3.5 Apply for alcohol denaturing permit

Write to the EPT and explain that you wish to be authorized to denature alcohol. Provide details of your distiller, rectifier or compounder license.

3.6 How to enter your premises

You must “enter” your premises before you begin alcohol denaturing (unless your premises are approved as an excise warehouse). To do this, either run:

You must sign and date each EX 103(A) supplement.

If you need copies of these forms or assistance completing them, please contact our General Excise Duty Line.

3.7 Apply for approval of your alcohol denaturing process

Write to the EPT. Your letter must contain:

the name of the applicant

the address of the premises where you intend to denature alcohol

a contact phone number

Your VAT number (if applicable)

the grade or grades of denatured alcohol you wish to produce

the formulations you want to follow

the processes you want to use when mixing the alcohol with the other substances specified in the formulation

the composition of any wood naphtha substitute to be used (if applicable)

Our approval of your manufacturing process may include conditions that we believe are necessary to secure revenue. These terms will be set out in our approval letter and will be reviewed from time to time. We can add or change them if necessary.

You must not denature alcohol until HMRC has approved your manufacturing process.

3.7.1 What is included in your permit

Your approval includes:

the formulations of denatured alcohol you can make

your manufacturing process

any conditions we may impose

3.7.2 How to change your process after approval

Write to the EPT in advance of any proposed changes.

This is a legal requirement and failure to notify HMRC of any discrepancies in your process could result in a fine. See Notice 209 Civil Penalties: Fixed, Geared, and Daily for more information.

You may only proceed with your proposed changes if they have been approved by HMRC.

3.10 Manufacture of denatured alcohol without a license or permit

Manufacturing denatured alcohol without possession of an excise license or proper permit may result in a fine.

You can avoid this by:

Applying for the appropriate permit, permit or license to practice an excise business at the right time

“Entering” your premises at the right time

You have the right to appeal if we impose a penalty.

If you think you have made a mistake or failed to submit your applications on time, please let HMRC know as soon as possible. We can reduce the penalty for you, in many cases even to zero.

Information on new sentences can be found on the National Archives website.

Failure to comply with the conditions imposed as part of your permit will also result in a penalty and the denatured alcohol you have produced may be forfeited. See Notice 209 Civil Penalties: Fixed Gear and Daily for more information.

YOU’RE THERE

4. Producers – Security and Plant Engineering

4.1 Your Security Responsibilities

As a producer, you stock undenatured dutiable alcohol. You are responsible for the safety of this alcohol. We check whether your security systems protect revenue.

Losses that you cannot adequately explain must be taxed.

4.2 How to know if your security is adequate

There are no fixed rules. The list below gives some ideas of what we expect.

Area security should include: Being regularly demonstrated… Your property and building security preventing inadvertent entry and ensuring signs of forced entry do not go unnoticed Security reviews and management controls to ensure security vulnerabilities are addressed Be engineered to address the Prevent unapproved procedures from being performed or approved procedures tampered with

Measures to ensure that all vessel openings are closed or sealed and that evidence of tampering or theft does not go unnoticed or

High standard technology controlling access to all areas and vessels on site Security clearances and management controls to ensure all security loopholes are addressed

4.3 Labeling of Your Containers

You must state in your business records what class of denatured alcohol is in each container.

5. Producers – receiving alcohol for denaturing

5.1 What alcohol can you get for denaturing?

You may denature any type of taxable alcoholic beverage that we have allowed as part of your manufacturing process, see Section 3.7 for more information.

If you are interested in recovering alcohol from denatured alcohol or contaminated alcohol, you should read Section 12 of this notice.

5.2 Sourcing Alcohol

You can purchase alcohol duty free from an excise warehouse in the UK.

5.3 What to do if you receive the alcohol

Once the shipment has arrived, you must immediately:

Keep the alcohol safe

Record the actual amount of alcohol received in your inventory records

Send an acknowledgment of receipt to the shipping warehouse noting the amount of alcohol actually received in your warehouse account, and

Keep a copy of the receipt you provide to the shipping warehouse owner

6. Manufacturers – Manufacturing Plants

6.1 Denaturing according to the approved recipes

We only consider alcohol to be denatured if it has been manufactured using one of the formulations we have approved.

6.2 If you wish to manufacture a class of denatured alcohol that is not authorized by you

Contact EPT for details. You must explain what the new formulation is and provide details of any new facilities or changes to your approved manufacturing process, if any.

A new or amended permit will be issued if the details provided are satisfactory.

You may not manufacture any formulation of denatured alcohol for which you are not licensed.

6.3 If you wish to manufacture a denatured alcohol formulation which is authorized in another country but not in the UK

If you wish to manufacture another country’s denatured alcohol formulation you must apply for UK formulation approval as a TSDA, see Section 10.9 for more information.

If you only want to manufacture the recipe for export, you can apply for manufacture at an excise warehouse.

6.4 Restrictions on Conducting Manufacturing Operations

We have 3 simple but basic requirements. You need to:

Only denature alcohols on your “walked-in” premises or at an excise warehouse approved for denaturation

denature in accordance with the language set out in the Denatured Alcohol Regulations 2005 or approved in writing by us, and

Conduct your operations in accordance with the processes outlined in your permit

7. Distribution of denatured alcohols

7.1 Distribute denatured alcohol even if you don’t make it

If you wish to distribute denatured alcohol, you must be licensed by us to do so. You must complete an Application for a License to Carry on an Excise Trade (Form L5) and send it to the EPT along with a letter explaining what denatured alcohol you will be distributing. In the application for a permit, you must enter “Dealer of denatured alcohol” in the “Specified trade” section. Your license may cover more than one group of premises.

You may only distribute the denatured alcohols listed on your license. You must notify the EPT of any proposed changes.

If you intend to stock methylated spirits, you must also be authorized by us as a user to receive methylated spirits from manufacturers or other distributors. See Section 10.4 for more information.

7.2 Sale of denatured alcohol without storage

They must be licensed in the same way as a trader holding shares.

7.3 Enter your premises

If you intend to stock denatured alcohol. You must “enter” your premises before holding any stocks of denatured alcohol. See Section 3.5 for details on how to “enter” your premises.

We do not require you to “entry” if you do not intend to stock denatured alcohol or if your premises are an excise warehouse.

8. Supply of denatured alcohol in the UK

8.1 Who can supply denatured alcohol in wholesale quantities?

Only licensed or licensed producers and licensed distributors may supply denatured alcohol in wholesale quantities (i.e. quantities of 20 liters or more).

Authorized or licensed producers of denatured alcohol do not need any other license or agency to sell denatured alcohol.

8.2 To whom you can deliver denatured alcohol

As a manufacturer or retailer you can supply:

CDA for everyone, including the general public

to anyone, including general public IDA to authorized persons upon receipt of a copy of their authorization (see Section 8.4 for details), and

to Authorized Persons upon receipt of a copy of their authorization (see Section 8.4 for more details) and TSDA to Authorized Persons upon receipt of a copy of their authorization (see Section 8.4 for more details)

Except in certain circumstances, see sections 8.5, 8.6 and 8.7 for exceptions to these rules.

8.3 Delivery to other manufacturers or distributors for onward delivery

There are no delivery restrictions for CDA. However, IDA and TSDA may only be given to other manufacturers or distributors who are authorized by us as users. Read Section 8.4 for more information.

8.4 Restrictions on Delivery to Users of IDA and TSDA

IDA and TSDAs may only be distributed to users authorized by us. Authorized users of IDA and TSDA must provide you with a copy of their authorization to receive and use denatured alcohol. The document may include any number of IDA or TSDA shipments delivered by you.

You may not provide any IDA or TSDA without possessing a copy of User Authorization.

You may not provide IDA or TSDA for any use not included in the user’s authorization.

8.5 Delivery of free samples from IDA and TSDA

If you provide a sample of IDA or TSDA to a prospective new user without receiving payment for the sample, the person receiving the IDA or TSDA does not need to be authorized.

8.6 Supplying 5 liters or less per year of IDA or TSDA to schools, colleges or universities

A copy of a person’s authorization to receive and use denatured alcohol is not required when making a supply of 5 liters or less (per year) of IDA or TSDA to a school, college or university. A school, college or university wishing to use 5 liters or less of IDA or TSDA per year does not need to be approved.

8.7 Dispensing of IDA by a Pharmacist

A copy of an individual’s authorization to obtain and use denatured alcohol is not required where a pharmacist is dispensing IDA for medical use on the prescription or order of a physician or veterinarian.

8.8 Delivery to Users of IDA and TSDA in the Isle of Man

IDA and TSDA may be made available to Isle of Man users so long as they are entitled to receive such IDA and TSDA under Isle of Man Laws. The Isle of Man user must provide you with a written statement stating:

the date on which he was authorized to receive denatured alcohol of the requested formulation

the use or uses for which he intends to use this denatured alcohol

any conditions or restrictions imposed by his license to receive denatured alcohol, and

the uses for which he is entitled to use the denatured alcohol received

8.9.1 Distribution in the UK of denatured alcohol formulations authorized in another country – UK (England, Scotland and Wales) only.

You may only distribute denatured alcohol formulations that are authorized in the UK.

8.9.2 Distribution in Northern Ireland of denatured alcohol formulations other than CDA authorized in an EU Member State – Northern Ireland only

You may only distribute denatured alcohol formulations that are authorized in the UK.

The following paragraph applies to Northern Ireland only

8.10 Distribution in Northern Ireland of denatured alcohol formulations authorized in a third country

You may only distribute denatured alcohol formulations that are authorized in the UK.

9. Supply of Methylated Spirit outside the UK

9.1 Delivery of denatured alcohol outside the UK

If you wish to supply UK formulations outside the UK, they must be exported as unpaid alcohol (see Section 9.2). It is recommended that you check with the tax authorities of the country you are shipping the denatured alcohol to to ensure that it is denatured to their satisfaction. What is recognized as denatured in one country may not necessarily be accepted as such in another. If you are shipping alcohol that has not been denatured to the satisfaction of another country’s tax authorities, you may be required to pay duty on the shipment.

9.2 Delivery of IDA , TSDA and CDA from Northern Ireland to EU Member States

(Northern Ireland only)

IDA and TSDA should be treated like any other exempt alcohol when shipped to an EU Member State. The Excise Movement Control System (EMCS) must be used for these movements. See Excise Duty Notice 197 for more information.

Traders in Northern Ireland can also supply IDA or TSDA to an EU Member State without paying excise duty if they are included in a product not intended for human consumption.

CDAs shipped from Northern Ireland to an EU Member State must be accompanied by a completed Simplified Accompanying Document (SAD). An example of this can be found in Commission Regulation (EEC) No. 3649/92 of 17 December 1992, however Article 2.2 states that commercial documents such as invoices or delivery notes can also be used as a simplified accompanying document, provided that they contain the same Information items, and the type of information is identified by a number corresponding to the relative box number of the example.

9.3 Check whether you need a written explanation or authorization for these shipments

Once the denatured alcohol leaves UK territory, control of the shipment passes to the country of destination. You must meet all country requirements.

The following paragraph has the force of law

However, you must ensure that you record the details of each delivery and acknowledgment of receipt in your business records.

10. Permitted Uses of Methylated Spirits

10.1 What can denatured alcohol be used for and where is it available?

Type of denatured alcohol can be used for … can be obtained from …. CDA heater

lighting

cleaning and

general household use.

If you wish to use CDA as a motor fuel additive, it may be subject to hydrocarbon oil excise duty. In this case, contact our hotline for general excise duty inquiries. a variety of sources within the UK, e.g. B. DIY or hardware stores and licensed or authorized denaturers/dealers and suppliers in EU Member States or third countries. IDA a wide range of industrial, scientific and external medical uses – see Section 18 for a list of previously approved uses. See CDA above if you wish to use IDA as a motor fuel additive. licensed or authorized denaturers, licensed distributors and suppliers in EU member states or third countries. For TSDA specific approved uses only. See Section 19 for a list of currently approved TSDA formulations and their uses. licensed or authorized denaturers, licensed distributors and suppliers in EU member states or third countries.

CDA must not be purified, redistilled, or rendered potable.

IDA may not be used for heating, lighting or for the preparation of beverages, nor may it be purified, recovered or redistilled without our written consent, see Section 12 for more information.

10.2 Other Uses for IDA

The list in Section 18 is not exhaustive. If you wish to use IDA for a purpose that is not on the list, please contact the EPT with details. Alternatively, if you can demonstrate that CDA is not suitable for the intended process, we will consider approving IDA.

10.3 Other Uses for TSDA

If you wish to use a TSDA for a use that is not consistent with its specific use, write to the EPT with details. You must provide information on the following points:

TSDA formulation you wish to use

Wording you want to use, who you want to use, and

Reason why CDA, IDA (and the approved TSDA formulation, if applicable) are unsuitable or harmful for the intended use

10.4 Do I need a permit to receive and use denatured alcohol?

Type of alcohol Permission required CDA There are no conditions for its use. You do not need permission from us to obtain and use it. You can buy as many as you need. IDA You must apply to the EPT for approval. To do this, you must use the form in Section 19. TSDA You must apply for approval from the EPT. To do this, you must use the form in Section 19.

If you use IDA or a TSDA Formulation that you are not authorized to use, or if you use a TSDA Formulation in a proceeding for which it is not authorized, you may be subject to a civil penalty, see Notice 209 Civil Penalties: Fixed, and daily, and you must also tax the alcohol used improperly.

10.5 Request for Multi-Site Authorization

Users with businesses with multiple locations (e.g. local authorities, NHS management committees and retail chains) can apply to be authorized to distribute IDA and TSDA to premises (e.g. schools, clinics, hospitals and branches) under their control .

Applications must be submitted using the form under item 19.

10.6 What your IDA and TSDA authorization will include

Your power of attorney will include:

what you are entitled to

where you are authorized to obtain, store and use it

what it can be used for

which conditions you have to observe

We review your authorization from time to time and may change the terms or revoke the authorization if necessary.

10.7 If details of your application change

If anything has changed since you applied for admission, you must write to the EPT with the details. You may not receive any further shipments from IDA or TSDA until you notify us of the changes.

10.8 Prior to Receiving and Using IDA or TSDA as an Authorized User

Before you receive IDA or TSDA, you must provide your supplier with a copy of your authorization to receive and use IDA or TSDA.

The right to copy can extend to any number of programs from IDA or TSDA. However, if anything changes, you must give your supplier a copy of your amended approval before receiving any further shipments from IDA or TSDA.

10.9 Obtaining free samples from IDA or TSDA without being an authorized user

If you are considering using IDA or TSDA but not sure if it is suitable, you can get free samples from IDA or TSDA without being authorized as a user. See Section 8.5 for more information. However, you should be aware that the usage you are testing should be permitted usage.

10.10 Receiving 5 liters or less of IDA or TSDA at school, college or university

Schools, colleges or universities wishing to receive and use up to 5 liters of IDA or TSDA per year do not need to obtain user authorization, see Section 8.6.

10.11 Denatured alcohol mixtures are and how they are treated

Mixtures of denatured alcohol are used in the printing ink industry. Blends are the ink TSDA formulations with additional chemicals added to make ink components but are not the final ink product. Once additional chemicals have been added to a TSDA, it is no longer a TSDA as it does not conform to a prescribed formulation.

In the case above, as a manufacturer of denatured alcohol you are also a user if you use the TSDA to manufacture ink components. You must be an authorized user. The ink component can then be supplied to the ink manufacturer without the need for authorization from the manufacturer (printer).

10.12 When none of the approved TSDA formulations are appropriate for your needs

HMRC is willing to consider requests for alternative TSDA formulations, but any new formulations must offer a similar level of revenue protection as the existing formulations. It may be worth taking your suggestions to a licensed or authorized denaturer to ensure your proposed formulation can be manufactured.

Before a new TSDA is approved, you must demonstrate convincingly that the existing approved denatured alcohols, including TSDAs, are unsuitable for your intended use.

You must request in writing why CDA, IDA or any of the approved TSDA formulations in Section 18 are unsuitable for your intended use.

To help us review a new application, we may ask you to provide samples of the proposed wording and any other information we think is necessary.

Submit your application to the EPT.

Wir prüfen Ihre Vorschläge und kontaktieren Sie mit einer Entscheidung.

10.13 Wann eine Sicherheitsleistung zu leisten ist

Die HMRC verlangt keine finanzielle Garantie als Standardbedingung für die Zulassung. Wenn wir jedoch feststellen, dass Sie unsere Anforderungen nicht einhalten, können wir von Ihnen verlangen, dass Sie eine Garantie zur Deckung des Zollanteils des denaturierten Alkohols, den Sie erhalten, stellen.

Unter diesen Umständen sagen wir Ihnen, was Sie tun müssen.

10.14 Überprüfen Sie, ob Sie den Alkohol aus kontaminiertem IDA und TSDA zurückgewinnen und erneut verwenden können

Es sei denn, Sie haben eine ausdrückliche Genehmigung von uns, die Ihnen dies erlaubt.

Unsere Anforderungen für die Rückgewinnung und Wäsche von IDA und TSDA sind in Abschnitt 12 dargelegt.

10.15 Bereitstellung von IDA und TSDA als autorisierter Benutzer

Als autorisierter Benutzer dürfen Sie IDA und TSDA nur in Mengen von weniger als 20 Litern gleichzeitig an einen anderen autorisierten Benutzer abgeben, sofern Ihre Genehmigung Sie nicht ausdrücklich daran hindert. Sie müssen eine Kopie der Autorisierung dieses Benutzers besitzen, um IDA und TSDA zu erhalten. Weitere Informationen finden Sie in Abschnitt 8.4.

11. Gewinnung von Brennspiritus

11.1 Bezugsquellen für denaturierten Alkohol im Vereinigten Königreich

Lieferungen von IDA und TSDA sind erhältlich bei:

oder zugelassener Hersteller

distributor

Die Lieferung von CDA wird nicht kontrolliert. Sie können es im Großhandel oder im Einzelhandel in einer geeigneten Verkaufsstelle kaufen.

11.2 Beschaffung von IDA oder TSDA im Vereinigten Königreich

Lesen Sie Abschnitt 10.8 bis Abschnitt 10.10 für Einzelheiten.

11.3 Kann ich CDA aus einem anderen Land erhalten – nur aus Großbritannien

Sie können CDA zollfrei erhalten, wenn es gemäß der britischen CDA-Formulierung gemäß Absatz 2.2 hergestellt wurde.

Ab dem 31. Januar 2021 gelten CDA-Formulierungen, die von EU-Mitgliedstaaten verwendet werden, innerhalb Großbritanniens nicht mehr als CDA. Einfuhren von EU-Formulierungen unterliegen der Verbrauchsteuer zum Spirituosensatz.

11.4 Kann ich CDA aus einem EU-Mitgliedstaat oder einem Drittland erhalten – nur Nordirland

Sie können CDA zollfrei erhalten, wenn es in einem EU-Mitgliedstaat gemäß einer Formulierung dieses Mitgliedstaats denaturiert wurde (die von den Mitgliedstaaten genehmigten CDA-Formulierungen sind in Abschnitt 16 aufgeführt).

Sie können CDA auch zollfrei aus einem Drittland erhalten, wenn es nach der britischen CDA-Formulierung oder einer CDA-Formulierung eines EU-Mitgliedstaates hergestellt wurde.

In diesen Fällen wird empfohlen, sich bei unserer Hotline für allgemeine Verbrauchsteueranfragen zu erkundigen, ob die verwendete Formulierung akzeptabel ist.

11.5 Das Verfahren zum Erhalt von CDA aus einem anderen Land – nur Großbritannien

CDA, das der britischen Formulierung entspricht, kann direkt in Ihre Räumlichkeiten importiert werden.

Sie müssen eine Einfuhranmeldung abgeben. Sie müssen in Feld 44 der Einfuhranmeldung bestätigen, dass die CDA gemäß der britischen Formulierung erstellt wurde. Sie müssen Beweise dafür aufbewahren, dass die Formulierung mit der britischen Formulierung übereinstimmt, z. B. eine Rechnung oder ein Produktdatenblatt in Ihren Geschäftsunterlagen.

11.6 Verkauf oder Transport von CDA, das ich aus einem EU-Mitgliedstaat oder einem Drittland erhalte, an Kunden in Großbritannien – nur Nordirland

Sie können CDA, das der britischen Formulierung entspricht, an Kunden in Großbritannien verkaufen oder transportieren (siehe Abschnitt 2.2). CDA, die der britischen Formulierung entsprechen, sind nicht verbrauchsteuerpflichtig.

11.7 Das Verfahren zum Erhalt von CDA aus einem EU-Mitgliedstaat oder Drittland – nur Nordirland

Die CDA kann direkt in Ihre Räumlichkeiten importiert werden, wenn es sich um Folgendes handelt:

denaturiert gemäß der britischen CDA-Formulierung

Formulierung, die in einem EU-Mitgliedstaat gemäß einer Formulierung dieses Mitgliedstaats denaturiert wurde § 16

hergestellt in einem Nicht-EU-Land nach britischer Rezeptur

eine CDA-Formulierung eines EU-Mitgliedsstaates

Jede Einfuhr von CDA muss von einem ausgefüllten vereinfachten Begleitdokument ( SAD ) begleitet werden.

Für aus einem Drittland importierte CDA müssen Sie eine Einfuhranmeldung abgeben. Sie müssen in Feld 44 der Einfuhranmeldung bestätigen, dass die CDA gemäß der UK-Rezeptur oder einer EU-Rezeptur erstellt wurde. Sie müssen Beweise dafür aufbewahren, dass die Formulierung mit der britischen Formulierung oder einer EU-Formulierung übereinstimmt, z. B. eine Rechnung oder ein Produktdatenblatt in Ihren Geschäftsunterlagen.

11.8 Zollfreier Empfang von IDA oder TSDAs aus einem anderen Land – nur Großbritannien

Sie können IDA oder TSDA erhalten, wenn es unserer Meinung nach so weit wie möglich in Übereinstimmung mit den im Vereinigten Königreich zugelassenen Formulierungen hergestellt wurde.

Die IDA oder TSDA muss zunächst entweder in ein Zolllager oder ein Verbrauchsteuerlager eingeführt werden, das für die Aufbewahrung solcher Waren zugelassen ist, bis wir überzeugt sind, dass die Formulierung als die gleiche angesehen werden kann wie eine der britischen IDA- oder TSDA-Formulierungen.

Wenn die Waren bei der Einfuhr in ein Verbrauchsteuerlager versandt werden, müssen die fälligen Einfuhrabgaben zu diesem Zeitpunkt abgerechnet werden.

If the IDA or TSDA then is considered not to be the same as the UK formulation duty will be due is considered to be the same as the UK formulation it may leave the excise warehouse or customs warehouse where it is held without payment of duty. It will only be able to go to an authorised user for an authorised use. In these circumstances the warehousekeeper would need to be licensed as a producer or distributor.

11.9 Receiving IDA or TSDAs free of duty from an EU member state or non-EU country – Northern Ireland only

You may receive IDA or TSDA if, in our opinion, it has been made as nearly as is possible in accordance with the UK approved formulations.

IDA or TSDA from an EU member state

Consignments of IDA or TSDAs from an EU member state must be imported into an excise warehouse holding the relevant approval to store such goods, until we decide if the formulation can be considered the same as one of the UK approved formulations.

IDA or TSDA from a non-EU country

It is possible to receive IDA or TSDA from a third country. However, it must first be imported to either a customs warehouse or an excise warehouse approved to hold such goods, until we’re satisfied that the formulation can be considered the same as one of the UK’s IDA or TSDA formulations.

If the goods are consigned to an excise warehouse on importation, then any import duty due must be accounted for at that time.

If the IDA or TSDA then is considered not to be the same as the UK formulation duty will be due is considered to be the same as the UK formulation it may leave the excise warehouse or customs warehouse where it is held without payment of duty. It will only be able to go to an authorised user for an authorised use. In these circumstances the warehousekeeper would need to be licensed as a producer or distributor

11.10 Receiving denatured alcohol that has been made to a formulation that has been approved by another country – Great Britain only

Other countries’ approved denatured alcohol formulations will be liable to Excise Duty on import into the UK unless we consider them to be equivalent to the relevant UK approved formulations.

11.11 Receiving denatured alcohol that is not CDA and has been made to a formulation that has been approved by an EU member state – Northern Ireland only

EU member states’ approved denatured alcohol formulations, apart from their CDA formulations, will be liable to excise duty on import into the UK unless we consider them to be equivalent to the relevant UK approved formulations.

The following paragraph applies only to Northern Ireland

11.12 Can products which have been manufactured with a EU member states’ approved formulations be imported free of duty – Northern Ireland only

As long as the final product is not for human consumption. You must be able to prove that the alcohol used in the manufacture of the product has been denatured to an EU member state’s approved formulation. Products which fall into this category will include household cleaners and car screenwash.

11.13 When you receive IDA or TSDA

When you receive a consignment you must:

Step Action 1. Record in your stock account the amount of denatured alcohol received. 2. Note the receipt details on your supplier’s dispatch document and the copy you take for your own records. 3. Sign one copy as a receipt and return it to your supplier, and place the other copy in your records. We’ll need to see these details when we visit your premises.

You may only receive the type of denatured alcohol permitted by your authorisation.

12. Recovery

12.1 What recovery is

Recovery involves the separation of alcohol or any other substance from any denatured alcohol or any product containing denatured alcohol.

After many processes which use denatured alcohol, a residue is left which contains contaminated alcohol. Although you may think that this residue is denatured alcohol, often the processes remove the legally required marker and denaturants present in denatured alcohol formulations.

12.2 Check who can recover alcohol or any other substance

Only someone who is approved by us in writing to do so may recover alcohol or any other substance from denatured alcohol or products containing denatured alcohol.

If you want to recover alcohol in order to produce denatured alcohol from it you’ll also need to be licensed as a producer.

12.3 How to become approved

You must apply in writing to our EPT for an approval to recover alcohol or any other substance. Your application must state:

Your Name

the address of the premises where recovery or removal will take place

the sources of the IDA and TSDA or product containing IDA and TSDA

and or product containing and details of processes to be used

details of what will be removed or recovered

Your approval will set out any conditions that will apply.

If you recover alcohol it will be liable to Excise Duty unless it is used to produce denatured alcohol.

12.4 General conditions you must comply with if you’re approved

Any alcohol or product from which any other substance is removed must be kept:

under the control of the person who recovered or removed it, and

under lock or otherwise secured until disposed of or otherwise dealt with in accordance with any condition imposed as part of your approval

13. Stock control

13.1 What stock records you keep as a producer or distributor

You must keep records showing details of any alcohol, denaturants, markers, dyes, and denatured alcohol held on your premises. You must also keep a record of any alcohol, denaturants, markers, dyes and denatured alcohol dispatched from your premises.

13.2 As a producer or distributor what you should if you discover a deficiency in your stocks of alcohol or denatured alcohol

If you have a deficiency of … then … alcohol you should immediately investigate and record the reasons for the deficiency in your business records and write to the Excise Written Enquiries team.

you’ll be liable to pay the duty on the alcohol contained in the missing quantity unless the deficiency is due to evaporation or destruction.

we may tell you that you must not move or disturb the stock of goods to which the deficiency relates. denatured alcohol you should investigate and record the reasons for the deficiency in your business records immediately and inform the Excise Written Enquiries Team team in writing.

if the actual amount is less than the proper amount by 2% or less of that total, then you must amend your records to reflect the quantities of denatured alcohols actually in stock.

if the actual amount is less than the proper amount by more than 2% of that total you’ll be liable to pay the duty on the alcohol contained in the missing quantity and we’ll issue you with a demand for payment.

we may tell you that you must not move or disturb the stock of goods to which the surplus relates.

‘Actual amount’ means the quantity of the dutiable alcoholic liquor of any description in the denatured alcohol in your possession.

‘Proper amount’ means the quantity of dutiable alcoholic liquor of that description which according to your records ought to be in the denatured alcohol in your possession.

13.3 What you should do if (as a user) you have a deficiency in your stocks of denatured alcohol

You should investigate the reason for the deficiency and record your findings in your business records. You must also advise the Excise Written Enquires team. If we discover that the denatured alcohol you cannot account for has been:

supplied to an unauthorised user

used for an unauthorised purpose

We’ll issue you with a demand to pay the duty on the alcohol contained in the missing quantity.

13.4 What you should do if (as a producer) you have a stock surplus

If you have a surplus of … then … alcohol immediately investigate and record the reasons for the surplus and inform the Excise Written Enquires team and amend your records to reflect the quantity of alcohol actually in stock. denatured alcohol check if the surplus is 1% or less. If so you must amend your records to reflect the quantities of denatured alcohol actually in stock.

If your stocktaking reveals a surplus in excess of 1%, investigate the circumstances surrounding the surplus and inform our excise general enquiries helpline immediately.

we may tell you that you must not move or disturb the stock of goods to which the surplus relates.

if you cannot satisfactorily explain the surplus, an equivalent quantity of undenatured alcohols of the same type shall be liable to forfeiture.

13.5 What you should do if (as a distributor) you have a stock surplus

Investigate and record the reasons for the surplus. Inform the Excise Written Enquires team and amend your records to reflect the quantities of alcohols actually in stock.

13.6 Disposal of stock

If you want to dispose of any stock, you may do so whenever you like. No prior notification or approval is required by HMRC. However, your records should evidence the reason for disposal and the method of disposal.

If your:

business is discontinued while you’re holding stocks of denatured alcohol, or

authority or licence to hold stocks of denatured alcohol is revoked

You must ensure that transfer of any remaining stock of denatured alcohol is to a person who is approved to receive it . You must note the details of the transfer in your business records and, once all stocks are disposed of, you must write to the EPT to request cancellation of your licence or authority.

If the discontinuance of business is caused by the death of a producer, distributor or other person, their personal representatives must contact the EPT .

14. Records

14.1 What records to keep

You must keep records which show:

Authorisation Records details Producers How much denatured alcohol you produce and from what materials you produce that denatured alcohol Distributors How much denatured alcohol you receive and send out Users How much IDA or TSDA you receive and use and what you use it for

Denatured alcohol is only exempt from duty when it is denatured to specific standards and it is used properly.

14.2 Specific record keeping requirements for producers and distributors

The following paragraph has the force of law

You must keep records which show: purchases of materials used in the production of denatured alcohol

imports of denatured alcohol, including details of the country of origin

the class of denatured alcohol held in containers, that is whether it is CDA, IDA or TSDA

quantities of alcohols, denaturants, markers, dyes and denatured alcohol held and used on your premises

the results of stocktakes and action taken to investigate deficiencies and surpluses identified by those stocktakes

exports and sales of denatured alcohol

copy authorisations received in support of orders for denatured alcohols

14.3 Specific record keeping requirements for users

The following paragraph has the force of law

You must keep records which show: purchases of IDA or TSDA

imports of IDA or TSDA, including details of the country of origin

the class of denatured alcohol held in containers, that is whether it is IDA or TSDA

quantities of IDA or TSDA held and used on your premises

the results of stocktakes and action taken to investigate deficiencies and surpluses identified by those stocktakes

sales of IDA or TSDA to other authorised users

copy authorisations received in support of supplies of IDA or TSDA

14.4 Getting your records inspected

HMRC will visit you from time to time to inspect your premises and examine any denatured alcohol you have on your premises.

14.5 What will happen if something is wrong

HMRC may require you to pay the duty on the alcohol lost in the unauthorised processes or supplies. You may also be liable to penalties and we may withdraw your authorisation.

Unauthorised processes or supplies include:

unexplained losses of undenatured or denatured alcohol

producers who do not denature to the required standards

producers or distributors who supply to persons who are not authorised users

producers or distributors who supply to users without receiving copy authorisations

users who have not been using the denatured alcohol for an authorised use

Assessments and civil penalties are explained in the Excise Assessments Interim Guidance and Notice 209.

In many cases you’ll have the right to appeal. Read section 21 for more information about the review and appeal procedures.

15. Certificates of denaturing for exported cosmetics and toiletries

15.1 When a certificate of denaturing is needed

Some countries may require a certificate of denaturing if you export cosmetics or toiletries containing spirits to them. The certificate provides evidence that your products have been produced using alcohol denatured to acceptable UK standards to obtain relief from duty.

Customs authorities in the country of destination will normally accept a certificate of denaturing endorsed by us.

You should find out about the import requirements of any country before you export your cosmetics and toiletries there.

15.2 Who may apply

You may apply to the EPT for a certificate of denaturing if you:

are a UK manufacturer of cosmetics and toiletries produced using denatured alcohol, and

hold a valid authority to receive and use denatured alcohol for the manufacture of cosmetics and toiletries

You may also qualify if you receive toiletries made elsewhere (read paragraph 15.5).

15.3 How to apply

You must prepare a certificate using your company letterhead. The certificate must:

state the brand names of the cosmetics and toiletries concerned

state the reference number of your authority to receive denatured alcohol ( IDA and TSDAs), and

and TSDAs), and include a signed declaration to the effect:

‘All cosmetics and toiletries listed above have been manufactured in the United Kingdom using ethanol denatured to UK standards.

Signed …………………………………………………………………………………..…’

You must also include the following statement for us to endorse:

‘HM Revenue and Customs certifies that (state your company name) is authorised to receive ethanol denatured in accordance with UK standards to manufacture the cosmetic and toiletry products listed above.

Officer’s Signature ……………………………………………………………………….’

This certificate remains valid for one year from the date of official endorsement. Customs authorities in the country of destination may accept photocopies of the certificate. You should find out in advance the certification requirements of the EU country to which you intend to send your products. We cannot make enquires on your behalf.

If you want to add products to the list contained in the certificate, you’ll need to submit a new statement. It should include the product additions for our endorsement.

15.4 Checks on your application

HMRC may want to visit your premises and inspect your records to confirm the accuracy of your application.

The records you normally keep as an authorised user of denatured alcohol will usually be sufficient for this purpose.

15.5 Exporting products you do not make

You may apply for a certificate of denaturing provided that:

your application is supported by a copy of the manufacturer’s authority to receive and use denatured alcohol for the manufacture of cosmetics and toiletries or a copy of the manufacturer’s certificate of denaturing, and

you undertake to give us access to your premises and records

Certificates cannot be endorsed where supporting evidence is unsatisfactory or where you do not give an undertaking to provide access. We cannot make enquiries on your behalf where you cannot provide satisfactory evidence to support your application.

16. Previously approved uses for industrial denatured alcohol used by the UK and EU member states – Northern Ireland only

The following table lists the formulations of CDA used by EU member states. These formations are set out in Commission Implementing Regulations (EU) 2017/1112. Any dye may be added to the denatured alcohol to give it a characteristic colour, making it immediately identifiable.

The denaturing procedure is employed in most member states.

Per hectolitre of absolute ethanol:

1 litre of isopropyl alcohol

1 litre of methyl ethyl ketone

1 gram of denatonium benzoate

In the UK and some EU member states, there are variations of the formula, as listed below. Any member state not listed below uses the above formulation:

Country Of Origin Formulation Bulgaria, Czech Republic and Romania. Per hectolitre of absolute ethanol:3 litres isopropyl alcohol,

3 litres methyl ethyl ketone

1 gram denatonium benzoate Czech Republic Per hectolitre of absolute ethanol any of the following formulations:

0.4 litres solvent naphtha

0.2 litres kerosene

0.1 litres technical petrol3 litres ethyl tert-butyl ether, 1 litre isopropyl alcohol, 1 litre of unleaded gasoline, 10mg fluorescein Finland – authorised until 31 December 2018 Per hectolitre of absolute ethanol any of the following formulations:

2 litres methyl ethyl ketone and 3 litres of methyl isobutyl ketone

2 litres acetone and 3 litres of methyl isobutyl ketone 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 litres methanol, 1 litre spirit of turpentine, 0.50 litre lamp oil, 0.40 gram methylene blueAt a temperature of 20˚C, the end product will reach, in its unaltered state, 93% volume. Sweden Per hectolitre of absolute ethanol:

1 litre isopropyl alcohol

2 litres methyl ethyl ketone, 1 gram denatonium benzoate

17. Previously approved uses for industrial denatured alcohol

The following table lists the previously approved uses for industrial denatured alcohol.

We may, on application, add more uses to this list.

Number Approved Use 1 For use in the manufacture of any article which in the final form is entirely free of alcohol. 2 For use in the manufacture of medical, veterinary and pharmaceutical products for external use only. 3 For use in the manufacture of any pharmaceutical product or preparation where no alcohol remains in the final product. 4 For use, where not elsewhere authorised, in the manufacture of any product which contains alcohol but is not, or is not intended or held out to be, a beverage or an article intended for consumption. 5 For use in the manufacture of analytical reagents. 6 For use in any industrial or commercially operated cleaning process. 7 For use in small quantities (no greater than 20 litres per year) in any specialised hobby or pastime where:

use of IDA is specified in technical or trade literature, and

the quantities received are reasonable having regard to the nature of the pursuit involved. 8 For use by, or under the supervision of, qualified persons in medical, scientific (including photographic) or educational activities. 9 For use in the manufacture of any article for exportation. 10 For onward supply in quantities of 20 litres or less to another authorised user. 11 For dealing wholesale for example, in quantities greater than 20 litres (distributors only)

18. List of formulations and uses for trade specific denatured alcohol

The following table lists the formulations of, and uses for, trade specific denatured alcohol which have been approved by the Commissioners of HMRC.

Although we’ll issue amendments to this notice when the following list is amended, contact the Helpline to make sure this list is up to date.

Number. TSDA formulation Approved use 1. 99.9% ethanol

0.1% tertiary butyl alcohol

Denatonium benzoate is added to the resulting mixture in the proportion of 10 micrograms per millilitre 1. Manufacture of skin preparations (perfumes, toiletries, cosmetics and external medical applications such as medicated creams and ointments)

2. Manufacture of printing ink

3. Manufacture of printing ink components

4. Manufacture of biocide reagents 2. 97.9% ethanol

2.0% cyclohexane

0.1% isopropanol 1. Manufacture of printing inks (particularly for use on food wrappers)

2. Manufacture of printing ink components

3. Manufacture of coatings

4. Manufacture of agrochemicals 3. 97.9% ethanol

2.0% ethyl acetate

0.1% isopropanol 1. Manufacture of printing inks (particularly for use on food wrappers)

2. Manufacture of printing ink components

3. Manufacture of coatings 4. 97.5% ethanol

2.0% methanol

0.5% hexane Manufacture of rocket fuel propellants 5. 95% ethanol

5.0% benzyl benzoate Manufacture of perfumes and toiletries 6. 98% ethanol

2.0% isopropanol

Denatonium benzoate is added to the resulting mixture in the proportion of 10 micrograms per millilitre 1 Manufacture of kitchen hard surface cleaners

2 Manufacture of washing-up liquid 7. 95% ethanol

5.0% isopropanol 1. Manufacture of car screenwash

2. Manufacture of disinfectants specifically for use in sterile environments for example, places where pharmaceutical drugs are produced – this TSDA may not be used for the manufacture of more general household disinfectants 8. 99% ethanol

1.0% methyl ethyl ketone (consisting of 95 to 96% by weight of methyl ethyl ketone, 2.5 to 3% by weight methyl isopropyl ketone and 1.5 to 2% by weight of ethyl isoamyl ketone)

Denatonium benzoate is added to the resulting mixture in the proportion of 10 micrograms per millilitre Manufacture of car screenwash 9. Maximum 99% ethanol

Minimum 1.0% Methanol

Denatonium benzoate is added to the resulting mixture in the proportion of 10 micrograms per millilitre 1. Manufacture of bio-ethanol – used as a road fuel

2. Manufacture of bio-diesel 10. 94.93% ethanol

5% isopropanol

0.07% tertiary butyl alcohol Manufacture of hairstyling product 11. 99% ethanol

1% unleaded petrol with a Research Octane Number (RON) greater than 91 Manufacture of bio-ethanol – used as a road fuel 12 64.54% ethanol

15% Deionized water

10.18% acetone

6.9% shellac

1.5% brilliant blue dye

1% ethylcellulose

0.5% ammonium hydroxide

0.38% dualcert FD & C red 3 Manufacture of printing ink for egg shells

19. Application for authorisation to receive and use IDA or TSDA

To apply for authority to receive and use IDA or TSDA , complete form DA1. Once you’ve filled in the form on-screen, print and post it to the Excise Processing Teams ( EPT ).

If you have an enquiry about your application once it has been sent, you may contact the EPT . For any enquiries before this stage, you should contact our excise general enquiries helpline.

In some cases, it may take up to 45 days to process your application.

20. Standards for denaturants and markers

This section lists the standards for denaturants, markers and dyes as described in the schedule to the Denatured Alcohol Regulations 2005.

Denatonium benzoate

Denatonium benzoate is benzyldiethyl [(2,6-xyly carbamoyl) methyl] ammonium benzoate.

Use of water

When making denatured alcohol in accordance with a formulation specified in paragraph 1, 2 or 3 of the schedule to the Denatured Alcohol Regulations 2005 water may be mixed with the alcohol before denaturing or with the denatured alcohol but the quantity of water added must not reduce the proportion or quantity of denaturing substances or dyes in the resulting mixture below the proportions or quantities specified in the formulation, and for the purpose of ascertaining the proportion or quantity of denaturing substances or dyes in any such mixture the water shall be treated as if it were alcohol.

Standards for wood naphtha and other denaturing substances

Wood naphtha, substitute for wood naphtha, tertiary butyl alcohol and denatonium benzoate used in making denatured alcohol must conform to the respective standards and meet other respective requirements of paragraphs 7 to 11 of the schedule to the Denatured Alcohol Regulations.

Wood naphtha and substitute for wood naphtha

Wood naphtha must, to the satisfaction of the Commissioners, possess such properties as to render a mixture of one part of the naphtha with 19 parts of plain spirits of a strength of not less than 95%. alcohol by volume, unfit for use as a beverage.

Wood naphtha must contain not less than 72% by volume of methyl alcohol.

In the case of a substitute for wood naphtha:

(a) the substitute must possess, to the satisfaction of the Commissioners, such properties as to render a mixture of one part of the substitute with 19 parts of plain spirits, of a strength of not less than 95% alcohol by volume, unfit for use as a beverage

(b) all the ingredients and their amounts which are to constitute the substitute must be approved by the Commissioners, and

(c) must contain as a marker:

not less than 72% by volume of methyl alcohol, or 2% by volume of tertiary butyl alcohol, or

such other marker as the Commissioners may approve, in the proportions specified by them.

quality

All substances used in the production of denatured alcohol must be of sufficient quality to make sure that the alcohol is properly denatured.

21. Review and appeal procedures

21.1 If you disagree with any decision HMRC makes about your affairs

When we make a decision that you can appeal against, we’ll tell you and offer you a review. We’ll explain the decision and tell you what you need to do if you disagree.

For example with:

the amount of an assessment

the issue of a civil penalty, or

a decision specifically connected to the relevant duty

You’ll usually have 3 options. Within 30 days you can:

send new information or arguments to the officer you’ve been dealing with

have your case reviewed by a different officer

have your case heard by an independent tribunal

A review will be handled by a different officer from the one who made the decision. If you prefer to have an independent tribunal hear your case, you must write directly to the Tribunals Service.

21.2 Time limits to ask for a review

If you want us to review a decision, you must write to the person who issued the decision letter, within 30 days of the date of that letter. We’ll complete our review within 45 days, unless we agree another time with you.

You cannot ask the tribunal to hear your case until 45 days (or the time we agreed with you) has expired, or we’ve told you the outcome of the review.

If you’re not satisfied with the review’s conclusion, you have 30 days within which to ask the tribunal to hear your case.

If we cannot complete our review within 45 days, or any time we agreed with you, we’ll ask you whether you’re willing to agree to an extension so that we can complete the review. If you do not agree to an extension, the review is treated as concluding that the decision being reviewed is upheld.

We’ll write and tell you this: you then have 30 days from the date of that letter to ask the tribunal to hear your case.

21.3 What to include in your request for review

Your request should set out clearly the full details of your case, the reasons why you disagree with us and provide any supporting documentation. You should also state what result you expect from our review.

21.4 What to do if you do not want a review

If you do not want a review, you may appeal to the independent tribunal. You need to send your appeal to the Tribunals Service within 30 days of the date on the decision letter.

21.5 Where you can get more information

You can find more information about reviews and appeals in form HMRC1: HMRC Decisions – What to do if you disagree.

You can also find more information about how to appeal to the tax tribunal.

22. Glossary

Term Description Alcohol In this notice, the term includes spirits, beer, wine, made-wine, cider and perry, as defined in ALDA Section 1. ALDA The Alcoholic Liquor Duties Act 1979. Authorised IDA / TSDA user A person authorised by HMRC to receive and use IDA / TSDA under the Denatured Alcohol Regulations 2005. Completely denatured alcohol ( CDA ) Denatured alcohol that has been made in accordance with paragraph 2.2 Commissioners Commissioners of HMRC. Denatured alcohol Alcohol which has been denatured and marked in accordance with the requirements set out in the Denatured Alcohol Regulations 2005, this notice or authorised in writing by the Commissioners. Denaturing The mixing of approved substances with alcohol in specified proportions, to mark it and make it unfit for use as a beverage. Denatonium benzoate Benzyldiethyl [(2,6-xylycarbamoyl) methyl] ammonium benzoate. EPT Excise Processing Teams are the HMRC team that process all denatured alcohol applications.

Address:

HMRC

Excise Processing Teams

BX9 1GL Excise Written Enquiries team HMRC written contact point for questions about alcohol, tobacco, fuel duties, warehousing and moving excise goods.

Address:

HMRC

Excise Written Enquiries Team

BX9 1GL Excise Warehouse Premises approved for the production, processing, holding, receipt or despatch of excise goods under duty suspension arrangements. Helpline HMRC contact point for advice or copies of notices or forms, phone the excise general enquiries helpline. Industrial denatured alcohol ( IDA ) Alcohol denatured to the IDA standard set out in this notice, the Denatured Alcohol Regulations 2005 or as authorised in writing by the Commissioners. Medical or veterinary practitioner A person entitled by law to provide medical or veterinary services in the United Kingdom. Medical use Any medical, veterinary, surgical or dental purpose other than administration internally. Pharmacist Has the meaning given in Section 132(1) of the Medicines Act 1968. Trade Specific Denatured Alcohol ( TSDA ) Alcohol denatured to the standard set out in the Denatured Alcohol Regulations 2005 or to an equivalent standard authorised in writing by the Commissioners.

Your rights and obligations

Your Charter explains what you can expect from us and what we expect from you.

You can write to:

HM Revenue and Customs

Alcohol Team

3rd Floor West

Ralli Quays

3 Stanley Street

Salford

M60 9LA

This address is not for general enquiries.

For your general enquiries, phone our excise general enquiries helpline.

Putting things right

If you’re unhappy with our service, contact the person or office you’ve been dealing with. They will try to put things right. If you’re still unhappy, they will tell you how to complain.

How we use your information

Find out how HMRC uses the information we hold about you.

In September 2021 the default UK petrol/unleaded/Shell FuelSave (or main) rating will be E10 in line with government mandate. E10 petrol contains up to 10% renewable ethanol, compared to the current 5%, which is added to reduce CO 2 emissions1, according to the Department of Transport.

E10 petrol is compatible with almost all (95%)1 petrol-powered vehicles on the road today, including all cars built since 2011. If your vehicle or equipment is not compatible with E10 fuel, you can still buy E5 Shell V-Power petrol from most Shell petrol stations. We will clearly label petrol as E10 or E5 at Shell petrol stations. The fuel switch only applies to petrol; Diesel fuel will not change.

What is 200 proof ethanol used for?

Decon’s Pure Ethanol 200 Proof is 100% absolute (undenatured) Ethyl Alcohol that meets USP and multi-compendial specs including EP, BP, JP. Used as a cleaner, solvent, or as a reagent.

Absolute Ethanol

Is 200 proof ethanol the same as 100?

“200 proof” means 100% ethyl alcohol by volume. “190 proof” means 95% Alcohol by volume, the remainder 5% comprised of water.

Absolute Ethanol

Can you drink 200 proof alcohol?

Pure alcohol, also known as ethanol, is extremely volatile and dissipates even more easily than water. While it is possible to buy 200 proof alcohol, it isn’t sold for consumption.

Absolute Ethanol

How do you make 70% ethanol from 200 proof?

70% Ethanol: Prepare 1 mL by adding 700 L of 200 proof Ethanol to 300 L of ultrapure water, mix well.

Absolute Ethanol

Is Everclear the same as ethanol?

What is Everclear? Everclear is a brand of ethanol for beverage use. Everclear is non-denatured mixture of ethyl alcohol (ethanol, grain alcohol) product derived from 100% corn. Everclear 190 proof is designed and sold in some states for use as a beverage.

Absolute Ethanol

What is food grade ethanol made from?

Food‐grade ethanol is generally produced by wet milling, where starch and sugars are separated from the other corn components, resulting in much smaller concentrations of the impurities than are obtained from fermentation of dry‐milled corn, where cyclic and heterocyclic compounds are produced from lignin in the corn …

Absolute Ethanol

Can you drink undenatured ethanol?

Only nondenatured ethanol is PURE ethanol. “Undenatured ethanol” is synonymous with Nondenatured. Nondenatured ethanol is food safe, and safe for human consumption as a tincture, extract, or concentrate.

Absolute Ethanol

food grade ethanol plant

See some more details on the topic food grade ethanol uk here:

Ethanol 96 BP – Welcome | ethanol.co.uk

Fermentation Ethanol 96% BP for the beverage, food and pharmaceutical industries, is a very neutral alcohol produced from raw materials from agricultural …

+ Read More

Source: ethanol.co.uk

Date Published: 3/9/2022

View: 4246

About Food Grade Ethanol – Culinary Solvent

Answer: “Food grade alcohol” means ethyl alcohol that is safe for human consumption because of it’s purity (ie lack of additives). Period. Food grade alcohol …

+ Read More Here

Source: culinarysolvent.com

Date Published: 7/18/2022

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1000ml. Ethanol Alcohol. Absolutely Pure Ethyl 95 Not … – eBay

Ethyl alcohol 96% Ethanol Denatured, Not Isopropyl Alcohol 50ml 1L 2.5L 5 Litre … Isopropyl Alcohol 99.9 Pure IPA Isopropanol Liqu 5 Litres Lab Grade.

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Source: www.ebay.co.uk

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Alcohols – Crestchem –

Crestchem has a 30-year track record of supplying alcohols for the food and beverage, pharmaceutical, … Grades • Grain Ethanol 96% • Molasses Ethanol 96% …

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KimiaUK: Organic Grain Alcohol | Ethanol Supplier | Bio Ethanol

For over 40 years we have been supplying premium grade products to UK and international customers. We supply in large bulk tankers, drums, cans and bottles as …

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Food Ingredients – Alcohols Limited

Food Ingredients. Glycerine – Kosher, Vegetable Based Mono Propylene Glycol (MPG) – USP Grade Double Rectified Absolute Alcohol (DRAA) – Ethanol 100

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Ethanol 96% v/v (FCC) food grade – ITW Reagents

BUY NOW! Ethanol food grade, F.C.C., product number: 201085, reliable quality, European source, global availability, BUY NOW!

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Amazon.co.uk : food grade ethanol

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What is Food Grade Alcohol?

Canada Sanigel hand sanitizer is made with food-grade alcohol. Many hand sanitizers that DO NOT USE food-grade alcohol are being recalled by Health Canada.

“Food-grade alcohol” means ethyl alcohol that is pure (i.e., has no additives) and is safe for human consumption. Period. Food-grade alcohol has many names in the industry, including “food-grade ethanol”, “undenatured alcohol”, “grain alcohol” or “190-proof grain” and “food-grade EtOH”, “anhydrous ethanol”. Denatured alcohol is not food grade alcohol.

Why use food grade alcohol instead of denatured alcohol?

Food-grade ethanol is a strong natural, human-safe solvent that is useful for many food-safe applications that may come into contact with humans. For this reason, food-grade ethanol is particularly suitable for the kitchen, laboratory and workbench. Denatured alcohol contains toxic additives and is an inferior alternative to undenatured alcohol. Denatured alcohol cannot be substituted for denatured alcohol, but denatured alcohol can be substituted for denatured alcohol.

The terms “ethanol”, “ethyl alcohol” and “grain alcohol” are often used interchangeably and mean the same thing: food-grade alcohol.

Absolute Ethanol

Absolute ethanol for industrial applications is made from ethylene or raw materials of agricultural origin such as sugar beet and then dehydrogenated.

Strengthen

100% by volume.

specifications

Complies with the European Pharmacopoeia.

package size

Available in road tankers, 1,000 liter IBCs, 205 liter drums, 25 and 20 liter jerricans. We deliver at least 20 liters.

license

Duty-free ethanol is only available with a license, which is available free of charge from H M Revenue & Customs. Below is more information on where to apply for a license.

Small User/Private Individual

Ethanol is available either by paying HM Revenue & Customs Duty, currently subject to £28.74 per liter plus VAT and subject to HMRC criteria by obtaining an AWRS permit if required or a license from HMRC to obtain it of duty-free ethanol. The minimum quantity that we deliver is 1 x 20 liters.

For more information on obtaining a license from HMC&E, CLICK HERE.

Email: JOSEPH MILLS (DENATURANTS) LIMITED

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