Denatured ethanol
Providing guidance on the qualification of ethanol as denatured from a customs and excise perspective.
Introduction
Ethanol/Gasoline Blending – Customs Classification versus Excise DenaturingWhen ethanol is blende...
Customs classification
For customs purposes, the starting point is the product as it exists at the point of customs clas...
Excise denaturing
The concept of complete denaturing under the excise legislation has a different purpose.Article 2...
Key distinctions Customs vs Excise
CustomsExcisePrimary questionWhat is the product for customs classification?Does the alcohol qual...
Practical guidance for blending operations
For an ethanol/gasoline blending operation, the two assessments should therefore be performed sep...