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HMRC internal manual

Denatured Alcohol: main contents

Supply of denatured alcohol: Supply outside the UK

The requirements for the supply of denatured alcohol in the UK do not apply for supplies outside the UK. Further information on who can be supplied with denatured alcohol outside the UK and procedures to follow are contained in section 9 of Notice 473.

Regulation 15(1)(a) of the Denatured Alcohol Regulations 2005 state that the requirements within regulation 14 of those Regulations for the supply of IDA and TSDA do not apply to deliveries to a place outside the United Kingdom and the Isle of Man.