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Denatured ethanol - industrial alcohol exempt from excise duty
Denatured ethanol (denatured ethanol) is ethanol that has been denatured in accordance with EU or national regulations, making it unsuitable for consumption and qualifying for exemption from excise duty. IMA Polska offers denatured ethanol in concentrations ranging from 92% to 99.9% vol. produced from grain raw materials and processed at its own tax warehouse.
What is denatured ethanol?
Denatured ethanol is ethyl alcohol (CAS 64-17-5) to which approved denaturants (denaturants) have been added. Denaturation alters the organoleptic properties of ethanol - giving it an unpleasant taste or odour - without significantly affecting the physicochemical properties relevant to industrial applications. The product remains a colourless, clear liquid of high purity.
Types of ethyl alcohol contamination
Polish and EU regulations distinguish two main types of contamination:
| Type of contamination | Legal basis | Scope of the exemption | Typical applications |
|---|---|---|---|
| Total (Euroscaling) | Regulation (EC) No 3199/93 | EU-wide exemption from excise duty | Solvents, household chemicals, windscreen washer liquids |
| Partial (national) | Ordinance of the Minister of Finance | Exemption in Poland for certain products | Cosmetics, biocides, pharmaceutical products |
Euroscaling - a common EU procedure
Standard Eurosol mixture (per 100 litres of ethanol):
- 1 litre isopropyl alcohol (IPA)
- 1 litre Methyl ethyl ketone (MEK)
- 1 gram of denatonium benzoate (Bitrex)
Ethanol fully denatured according to this recipe can be freely moved and sold throughout the European Union without excise duty.
Partial contamination - national procedures
In the case of partial contamination, the choice of contaminant depends on the intended use of the end product:
| Taint | End use |
|---|---|
| Isopropyl alcohol (IPA) | Cosmetics, disinfectants, biocides |
| Methyl ethyl ketone (MEK) | Solvents, thinners, paint industry |
| Bitrex (denatonium benzoate) | Additive for all types of blemishes - imparts an extremely bitter taste |
| Tert-butyl alcohol | Technical products, fuels |
| Diethyl phthalate | Cosmetics industry |
| Ethyl acetate | Solvents, paints |
| Benzyl alcohol | Cosmetics, pharmacy |
Technical specifications of IMA Poland denatured ethanol
| Parameter | Value | Method/Standard |
|---|---|---|
| Ethanol concentration | 92% - 99.9% vol. | EN 15376 |
| Water | max. 0.3% | BS2511 |
| Methanol | max. 500 ppm | GC |
| Residue after evaporation | max. 0.005% | ASTM D 1353 |
| Acidity (as acetic acid) | max. 0.005% | PN |
| Appearance | Colourless, clear liquid | Visually |
Applications of denatured ethanol
Denatured ethanol is used in many industrial sectors:
- Household chemicals - window cleaners, cleaners, air fresheners
- Cosmetics industry - perfumes, deodorants, tonics, hairsprays
- Paints and varnishes - solvent and thinner for alcohol systems
- Printing and flexography - ink solvent
- Automotive industry - windscreen washer fluids, defrosters
- Production of adhesives - solvent in adhesive formulations
- Electronics - degreasing and cleaning of components
- Laboratories - reagent for analytical and teaching purposes
- Biocides - base for disinfectants
Logistics and packaging
IMA Polska supplies denatured ethanol in formats adapted to the scale of the customer:
| Format | Capacity | Application |
|---|---|---|
| Pallet-packaging unit (DPPL) | 1000 L | Industrial customers |
| Barrel | 200 L | Medium customers |
| Canister | 5-30 L | Small customers, laboratories |
| Tanker | 24 t | Wholesale deliveries |
Bottling into smaller packs according to customer requirements also available.
Documentation and compliance
Each batch of denatured ethanol is delivered with complete documentation:
- Quality certificate (CoA)
- Safety data sheet (MSDS)
- Technical specifications (TDS)
- Contamination protocol (type and quantity of contaminant used)
Product complies with: REACH, Regulation (EC) No 3199/93, excise regulations.

