»Ê¹ÚÌåÓýapp

Where spirits are removed for disposal after being used in a process there should be evidence that the spirits would be difficult to recover as potable. All details of the disposal should be recorded in the trader’s business records with a clear audit trail to show that all the spirits removed for disposal were, indeed, destroyed.

»Ê¹ÚÌåÓýapp following case study describes one authorised process for the disposal of waste DFS.

Case Study 1 - Customer A is a pharmaceutical manufacturer. »Ê¹ÚÌåÓýappy produce a waste effluent stream of 40 - 60% ethanol; 40 - 60% water. »Ê¹ÚÌåÓýapp waste stream is tankered to Customer B who will replace 15% of the water content with waste methanol to produce a product to a specification for Customer C. Customer C will then use the blend as a support fuel for incineration for their own toxic waste stream.

Case Study 2 - Customer A is an authorised user of DFS as they produce medicinal products. »Ê¹ÚÌåÓýappy can sell their waste effluent stream to Customer B who will need to do so in a warehouse with appropriate approvals and be authorised to receive waste DFS. Customer B can then add the methanol content and pass the final product on to Customer C. Customer C will not require authorisation to receive DFS.

»Ê¹ÚÌåÓýappre is no liability to Hydrocarbon oil duty as “waste oilâ€�, which defines this product, can be used for destruction, rather than production, without a charge for duty.