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Practical guidance for blending operations

For an ethanol/gasoline blending operation, the two assessments should therefore be performed separately.

Customs assessment:
Determine the composition of the product after blending and apply the relevant CN classification rules. Where the mixture meets the conditions of Additional Note 12 to Chapter 22, gasoline may constitute the denaturant for classification under CN 2207 20.

Excise assessment:
Separately determine whether the alcohol has undergone a denaturing procedure recognised under the excise legislation and whether the conditions for the excise exemption are met.

Consequently, the fact that a mixture is considered denatured ethanol for customs purposes does not, by itself, establish that it is completely denatured alcohol for excise purposes. Conversely, compliance with an excise denaturing procedure should not be used as the sole basis for determining the customs classification.

The relevant legal sources are:

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