Customs Flash (16/02/2013)
Classification of denatured alcohol
The European Commission recently published several new classification implementing regulations. One of these new classifications in particular concerns the classification of denatured alcohol. On 26 January 2013, the European Commission published Implementing Regulation 70/2013 concerning CN-code 2207 20 00. Products of CN-code 2207 20 00 contain ethyl alcohol and ethyl-tertiair-butylether. These can be used as a biofuel, which is usually classified under heading 3824. However, the classification under heading 2207 attracts a much higher duty rate than biofuel that is classified under 3824. We would like to note that the denatured alcohol is classified under heading 2207 because, by application of general classification rule 3a, heading 2207 is considered to be a heading with a more specific description compared to heading 3824 (with a more general description).
Click on the below link to view and download the full alert article.
Full article (click on title to open)