# Introduction

<div id="bkmrk-ethanol%2Fgasoline-ble">### Ethanol/Gasoline Blending – Customs Classification versus Excise Denaturing

When ethanol is blended with gasoline, it is important to distinguish between the concept of **denaturing for customs classification purposes** and **complete denaturing for excise purposes**. Although the terminology is similar, the two concepts serve different legal purposes and should not automatically be treated as equivalent.

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