22072000
BEVERAGES, SPIRITS AND VINEGAR›Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
Ethyl alcohol and other spirits, denatured, of any strength
Subcodes (1)
Classification of denatured alcohol
CN code 220720 covers denatured ethyl alcohol and other denatured spirits of any strength. Denaturing involves adding substances making alcohol unfit for consumption, such as methanol, isopropanol, or other approved denaturants. Denatured alcohol is used in chemical, cosmetic, and pharmaceutical industries, as a solvent, and as fuel. Classification requires denaturants in quantities preventing consumption.
Excise regulations and exemptions
Denatured alcohol benefits from excise exemption subject to denaturing requirements of Regulation (EC) No 3199/93. Completely denatured alcohol using EU-recognised procedures is excise-exempt and freely movable within the EU. Partially denatured alcohol is subject to national procedures. Import requires documentation of denaturant type and quantity.
Import and trade practice
Importers should indicate CN code 220720 with denaturing documentation. Transport subject to ADR. Major exporters include Pakistan, Brazil, and Central American countries. Denatured alcohol prices are significantly lower due to excise exemption. In 2026, the market is stable with chemical and cosmetic industry demand.
Denatured ethyl alcohol CN 2207 20 - EU import
Denatured ethyl alcohol under CN 2207 20 carries a duty of EUR 10.2 per hl. Denaturing renders it unfit for consumption, potentially exempting it from excise duty. Approved denaturing agents under Regulation (EC) No 3199/93 must be used.
Frequently asked questions
Is denatured alcohol excise-exempt?
Yes, subject to denaturing requirements. Completely denatured alcohol per Regulation (EC) No 3199/93 is excise-exempt throughout the EU. Partially denatured alcohol may be exempt under national conditions.
What denaturants are approved in the EU?
Regulation (EC) No 3199/93 specifies the eurodenaturant (mixture of isopropyl alcohol, methyl ethyl ketone, and bitrex) as the EU-wide procedure. Member States may use additional national procedures.
Does denatured alcohol import require an excise permit?
Import of completely denatured alcohol using the European procedure does not require an excise permit. Partially denatured alcohol may require permits depending on national legislation.
Is denatured alcohol CN 2207 20 exempt from excise duty?
Denatured alcohol CN 2207 20 may be exempt from excise duty if approved denaturing agents under Regulation (EC) No 3199/93 are used. National rules on denaturing vary.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Ethyl alcohol and other spirits, denatured, of any strength" and see the full import cost.Excise Duty CalculatorCheck if your goods are subject to excise duty and calculate the tax amount.Import Profitability CalculatorCheck the import profitability of "Ethyl alcohol and other spirits, denatured, of any strength" with all costs included.
Related glossary terms