Commission Implementing Regulation (EU) 2018/1880 of 30 November 2018

Released 03 December 2018

Reg. (EU) 2018/1880 amends Reg. (EC) 3199/93 on the mutual recognition of alcohol denaturing procedures for exemption from excise duty from 23 December 2018.

COMMISSION IMPLEMENTING REGULATION (EU) 2018/1880 of 30 November 2018 amending Regulation (EC) No 3199/93 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty substitutes the Annex to regulation (EC) No 3199/93 to reflect denaturants intended to be employed by the Czech Republic as communicated to the Commission on 6 June 2018.  Pursuant to Directive 92/83/EEC, art. 27(1)(a), Member States are required to exempt from excise duty alcohol which has been completely denatured in accordance with the requirements of any Member State, provided that those requirements have been duly notified and accepted in accordance with the conditions laid down in paragraphs 3 and 4 of that Article. The regulation shall enter into force on 23 December 2018 (as the twentieth day following that of its publication in the Official Journal of the European Union).

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