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