Key distinctions Customs vs Excise
| Customs | Excise | |
| Primary question | What is the product for customs classification? | Does the alcohol qualify as completely denatured for the excise exemption? |
| Relevant assessment | Product composition and characteristics as presented | Compliance with the legally prescribed denaturing procedure |
| Gasoline | Automotive petrol is expressly recognised as a possible denaturant under the relevant CN provision | A gasoline mixture does not automatically constitute “completely denatured alcohol” for excise purposes |
| Specific denaturant formula | Not necessarily the excise denaturing formula | Prescribed denaturants/procedures apply |
| Main purpose | Correct tariff classification | Establish eligibility for the excise exemption and prevent recovery/use of the alcohol for consumption |
| Example | 70% ethanol + 30% EN 228 gasoline → CN 2207 20 00 | Separate assessment required to establish whether the alcohol is completely denatured under the excise rules |