- The Court of Justice of the European Union (CJEU) confirmed in Case T-381/25 that the excise duty exemption under Article 27(1)(b) of Directive 92/83/EEC depends on proper denaturing and use in products not intended for human consumption, rather than on the product’s tariff classification.
- The judgment rejects attempts to deny the exemption solely because a product falls under CN code 2207 or because some customers subsequently misuse the product for human consumption. The exemption remains the rule, while refusal is the exception.
- Manufacturers of industrial, chemical, and cosmetic products containing denatured alcohol should nevertheless maintain robust evidence supporting product composition, intended use, denaturing procedures, labeling, and compliance controls.
Source MDDP
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