THE DENATURED ALCOHOL PRODUCT IS CLASSIFIED TO COMMODITY CODE 2207200010 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR'S)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 2207.
GIR 6 HAS BEEN USEDTO CLASSIFY THE GOODS TO SUBHEADING LEVEL.
HARMONISED SYSTEM EXPLANITORY NOTE TO HEADING 2207 - UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH.
ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, ARE SPIRITS MIXED WITH SUBSTANCES TO RENDER THEM UNFIT FOR DRINKING BUT NOT TO PREVENT THEIR USE FOR INDUSTRIAL PURPOSES. THE DENATURANTS USED VARY IN DIFFERENT COUNTRIES ACCORDING TO NATIONAL LEGISLATION. THEY INCLUDE WOOD NAPTHA, METHANOL, ACETONE, PYRIDINE, AROMATIC HYDROCARBONS (BENZENE, ETC), COLOURING MATTER.
COMMISSION REGULATION (EC) NUMBER 3199/93
COMMISSION REGULATION (EC) NUMBER 142/2002