Use of Alcohol denat. (denatured alcohol) in cosmetics.

Excise duty

The purchase and use of fully denatured alcohol is exempt from excise duty in accordance with Article 27(1)(a) of the EU-Richtlijn 83/92 Excise duties and obligations on Alcohol.

Alcohol is fully denatured when it is mixed in the way described in the Annexes of EU regulation 3199/93 Denaturing Method for Alcohol If alcohol has been denatured in a manner other than that described in the appendix of EU Regulation 3199/93 (consolidated version of 2017), then it is partially denatured alcohol. The way in which this denaturation must take place is included in Appendix A.2 in the Netherlands. of the Excise Duty Implementation Regulations. A permit from Customs (exemption permit) is required to obtain and use partially denatured alcohol with an exemption from excise duty.

Considering that cosmetics are not meant to be consumed, with the exception of a small amount that may be ingested through oral products, it is recommended to apply for an exemption from excise duty due to the relatively high taxes imposed on such products.

What should you do when purchasing Alcohol denat.?

Check whether the denaturing method is described in Annex of the EU regulation 3199/93 Denaturing Method for Alcohol.  If the denaturing method is not included, you should request an exemption from Customs

Safety of Alcohol in Cosmetics

The safety of alcohol in cosmetics needs to be assessed on a case-by-case basis through a specific safety assessment. For mouthwash, it is recommended to have a child lock, although it is not mandatory.

Can you use alcohol in cosmetics that are not denatured?

It is permissible to use alcohol in cosmetics that are not denatured. Since cosmetic products are not meant to be consumed, it is reasonable to assume that the alcohol will not be ingested during normal use. Furthermore, if the product contains alcohol that is safe for consumption, there are no additional safety concerns. However, it is important to note that children should not ingest the alcohol, especially when using mouthwash.

Links and documents

EU regulation 3199/93 Denaturing Method for Alcohol

EU-Richtlijn 83/92 Excise duties and obligations on Alcohol