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A query was made regarding whether distilled wine alcohol should be classified under CN code 2207 10 00 or 2208 20 89. The DGT ruled that classification depends on whether the product is denatured, its alcohol strength, and whether it retains the characteristic aromas of the raw material.
Cuestión planteada Posibilidad de expedir alcohol destilado de vino clasificándolo en el código NC 2208 20 89 ó en el código NC 2207 10 00.
Si el alcohol no es desnaturalizado, su clasificación en el código NC 2207 o 2208 depende de si su graduación es igual o superior al 80% vol o inferior al 80% vol, respectivamente. Para distinguir entre alcohol y aguardiente dentro del código 2208, se debe determinar si el producto presenta los componentes aromáticos secundarios inherentes a la naturaleza del vino o si carece de ellos. La competencia para realizar el análisis físico-químico necesario para esta clasificación corresponde a los laboratorios de Aduanas e Impuestos Especiales.
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