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Official guidance
Duty Free Spirits Guidance

DFS4000 · Technical Guidance

  • DFS4010 · Why do we need a Duty Free Spirits regime?
  • DFS4020 · What are Duty Free Spirits (DFS)?
  • DFS4030 · What are medicinal products?
  • DFS4040 · What are homeopathic products?
  • DFS4050 · What about herbal remedies?
  • DFS4060 · Are oral hygiene products and mouthwashes eligible for DFS?
  • DFS4070 · How are Duty Free Spirits obtained?
  • DFS4080 · Is there a limit to how much Duty Free Spirits can be ordered?
  • DFS4090 · Does an authorised user need to be a tax warehouse?
  • DFS4100 · Can Duty Free Spirits be sold from one authorised person to another?
  • DFS4110 · Can an unauthorised person order Duty Free Spirits on behalf of an authorised person?
  • DFS4120 · Can used Duty Free Spirits be purified and re-used?
  • DFS4130 · How can a trader dispose of waste Duty Free Spirits?
  • DFS4140 · Can an authorised user export Duty Free Spirits?
  • DFS4150 · Can Duty Free Spirits be used for cleaning?
  • DFS4160 · Can an approved trader import Duty Free Spirits direct from a country outside the UK?
  • DFS4170 · Can approved traders import DFS direct from another Member State?
  • DFS4180 · Can Duty Free Spirits be used for damping nitrocellulose?
  • DFS4190 · How are losses treated?
  • DFS4200 · If a trader wants to use DFS to manufacture a motor fuel, can they do so?
  1. Technical Guidance: Contents
  2. Technical Guidance: Can Duty Free Spirits be used for damping nitrocellulose?

DFS4180 | Technical Guidance: Can Duty Free Spirits be used for damping nitrocellulose?

From HM Revenue & Customs · Duty Free Spirits Guidance

Yes. But it depends on the final use which the nitrocellulose is to be put.

Nitrocellulose can be used in the manufacture of many products, such as the manufacture of printing ink for food labelling. In this instance we allow the use of undenatured ethanol for the following reasons:

  • Nitrocellulose is a highly volatile product and requires to be kept moist to enhance its stability and shelf-life and allow safe transportation. In its dry state it is classed as an explosive.

  • Nitrocellulose can be damped with water but this reduces the quality of the product. The most effective material for keeping it moist is pure ethanol. This has been achieved in the past by IDA but when the denaturants in IDA were found to be toxic, in 1996, HMRC approved the use of trade specific denatured alcohol (TSDA). The TSDA, though, was made with cyclohexane and it has recently been discovered that cyclohexane contains benzene, which is a carcinogen.

If a trader wants to use undenatured ethanol to damp nitrocellulose, therefore, they must prove to you that the current formulations of denatured alcohol are unsuitable to their processes or to the final product. We must then make sure that the final use of DFS in the nitrocellulose does not contravene the Directive.

If you receive any queries about this subject, please contact the Alcohol Team for advice.

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