TEST REPORT ABOUT THE CONTENT OF ETHANOL

What kind of document is it?

The test report about the content of ethanol is a document reflecting the results of tests in the form of the content of ethyl alcohol. Presence of alcohol (a certain percentage) or its absence can be the result of tests.

The expert opinion about the content of ethanol is a document, which is prepared on the basis of the test report about the content of ethanol, confirming presence/lack of ethyl alcohol in a product.

What organizations give it out?

The test reports about the content of ethyl alcohol are given by the accredited testing laboratories. The expert opinions on the content of ethyl alcohol are given by the accredited testing laboratories or certification bodies.

In what cases do you need it?

The protocol of tests/the expert opinion on the content of ethyl alcohol needs to be prepared during the importing and realization of goods in the territory of the Russian Federation to define whether these goods are excisable. Such goods as ethyl alcohol and products, containing alcohol (solutions, emulsions, suspensions and other types of products in the liquid state) with a volume fraction of ethyl alcohol more than 9 percent, are excisable with some exceptions. The list of excisable products containing alcohol and exceptions which are not considered as excise goods are specified in article 181 of the Tax Code of the Russian Federation (second part) No. 117-FZ.

Also, according to the Federal law "On State Regulation of Production and Turnover of Ethyl Alcohol, Alcoholic Products and Products containing Alcohol and on Restriction of Consumption (Drinking) of Alcoholic Products" No. 171-FZ, activities for production and turnover (purchase, storage, delivery and transportation) of ethyl alcohol, alcoholic products and products containing alcohol (food or non-food products, medicine containing alcohol, medical products with the content of ethyl alcohol more than 0,5 percent of volume of finished goods) are licensed by Federal Service for Alcohol Market Regulation (Federal Service for Alcohol Market Regulation).