Fig.1. Denatonium benzoate (DB) chemical structure

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ILIADE code 280 CLEN Method Determination of Denatonium Benzoate in Alcoholic Products by HPLC-UV 1 Scope The purpose of this method is verification of fulfilment of the legislative requirements on denatured alcohol, particularly the Commission Regulation (EC) 3199/93 of 22 November 1993, modified by the Commission Implementing Regulation (EU) 2017/2236 of 22nd June 2017 concerning the mutual recognition procedures for the complete denaturing of alcohol (CDA) for the purposes of exemption from excise duty. The common denaturing procedure for completely denatured alcohol defines the amount of denaturing agents in litre (or gram) per hectolitre of absolute ethanol. According to Commission Implementing Regulation (EU) 2017/2236 the amount of denatonium benzoate (DB) added to 100 L (1 hl) of absolute ethanol is 1 gram. This method is suitable for the determination of Denatonium Benzoate in denatured alcohol and alcohol containing solutions such as burning alcohol and screen-wash. 2 Principles This document describes a standard method for the determination of denatonium benzoate (DB) in CDA (completely denatured alcohol) formulations using HPLC with UV detection at 210 nm. The chemical structure of denatonium benzoate is shown in Fig.1. The samples are directly injected into the HPLC system after membrane filtration, if necessary. The working range for quantitative determination of DB is 0.5 to 20.0 mg / L. Fig.1. Denatonium benzoate (DB) chemical structure 3 Instrumentation and materials HPLC system equipped with: Pumping system suitable for isocratic elution Solvent degassing system (on-line/off-line) Injection system with 20 µl loop Analytical column, for example: LiChrospher 100 CN (5 µm) in LiChroCART 250-4 guard column Thermostated column compartment (oven) Diode array detector (DAD) or UV detector Integrator or computer with data acquisition software and printer

Analytical balance with a precision of 0.1 mg Top loading balance with a precision of 0.01 g Electronic densimeter: The electronic densimeter is used only to measure the density of the denatonium benzoate calibration solutions and not to measure the ethanol content of an unknown sample. The ethanol content of an unknown sample must be determined using the method of alcohol content in CDA. 0.5, 2, 5, 10 and 20 ml pipettes 100 and 1000 ml volumetric flasks Weighing bottle Syringes 0.45 µm cellulose membrane filters Common materials for high performance liquid chromatography 250 ml beaker 1000 ml graduated cylinder With regard to the HPLC column, the recommended analytical column in this SOP is LiChrospher 100 CN (5 µm) as described above. However, alternative HPLC columns (C 18 / C 8 ), buffers and chromatographic parameters may be used provided that good peak shape is obtained for denatonium benzoate and good separation of denatonium benzoate from potential interferences can be achieved. A list of possible alternative HPLC columns and experimental conditions are provided in Appendix 1. 4 Reagents and solutions Denatonium benzoate (CAS: 3734-33-6), purity 99 %. Handle it with gloves. Ethanol 96 % vol. Sodium chloride, extrapure Acetonitrile, HPLC grade Water, HPLC grade 0.2 % sodium chloride solution Weigh 0.4 g of sodium chloride in a weighing bottle and dissolve it in a beaker with 200 ml of water HPLC grade. Mobile phase Add in a 1000 ml volumetric flask, 200 ml of 0.2 % sodium chloride solution and 800 ml of acetonitrile HPLC grade.

5 Standard solutions Preparation of the stock solution (100 mg DB / L) Weigh, recording the exact weight, 0.1 g of denatonium benzoate in a weighing bottle and dissolve it in a 1000 ml volumetric flask with ethanol 96 % vol. Mix gently. Measure the mass of this solution with a top loading balance and the density at 20ºC with an electronic densimeter. Calculate the concentration of the stock solution as follows:, = 10!" # $ Preparation of the working calibration solutions Add, in 100 ml volumetric flasks, 20 ml of ethanol 96 % vol. (to minimize weighing errors), then 0.5, 2, 5, 10 or 20 ml (weighing) of the stock solution and top up to the filling mark with ethanol 96 % vol. Mix gently. Measure the mass of each working solution with an analytical balance and the density at 20ºC with an electronic densimeter. Calculate the concentration of the working solutions as follows:, =, %&'()' + ' + ' =!" # $,-,-!" # $ All working solutions have to be stored cold in a refrigerator. 6 Chromatographic and calibration parameters When using LiChrospher 100 CN (5 µm) column, chromatographic and calibration parameters recommended are: Column flow: 1.2 ml / min Stoptime: 14 min Detector: signal 210 nm (bandwidth 8 nm), reference 360 nm (bandwidth 100 nm) Mobile phase: acetonitrile 80:20 0.2 % sodium chloride solution Injection volume: 20 µl

Column oven temperature: 27ºC Calibration: external standard Signal: peak area Curve type: linear Origin: included Weight: equal 7 Calibration Working solutions containing the following concentrations of denatonium benzoate 0.5, 2, 5, 10 and 20 mg / l are analysed by injecting one replicate of each working solution. Peak areas corresponding to denatonium benzoate are plotted according to the respective concentrations in order to obtain a linear regression line expressed by the formula y = ax + b. The correlation coefficient must be > 0.9995. Otherwise, the system must be checked to improve the linear regression if possible, or the working solutions must be discarded and a new set of calibration solutions should be prepared. 8 Analysis of samples No specific sample preparation is required. The samples are directly injected into the HPLC system after 0.45 µm cellulose membrane filtration, if necessary. The analytical results obtained in mg DB / L are converted in g DB / 100 L of absolute alcohol (g / Hl AA) using the ethanol content of the sample as measured by GC-FID., h // = 0,/2 10 /h -!h % 4. Results of analysis of denatonium benzoate are expressed with 3 significant figures (examples: 0.956 or 1.08 g denatonium benzoate / hl absolute alcohol) 9 Precision (proposed, to be confirmed by Proficiency Test) This method, as a part of a SOP, was first validated after collaborative trials organised by the JRC-IRMM (Administrative Arrangement TAXUD-2014-DE-317) that took place in November 2014, April 2015 and May 2017 including Customs laboratories of European Union (see 10.2). Matrix Completely denatured alcohol (CDA) Burning alcohol Screen-wash Bitrex, mg/l 10.02 8.57 3.45 Repeatability (SD), mg/l 0.10 0.07 0.06 Repeatability, % 1.0 0.8 1.6 Reproducibility (SD), mg/l 0.26 0.33 0.29 Reproducibility, % 2.6 3.9 8.4 Uncertainty expanded, mg/l 0.52 0.66 0.58 Uncertainty expanded, % 5.2 7.7 16.8

10 References 10.1 Commission implementing Regulation (EU) 2017/2236 of 5 December 2017 amending Regulation (EC) No 3199/93 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty. Official Journal of the European Union. pp. L320/6 L320/9. 10.2. Results of a collaborative trial to validate a method for the determination of isopropanol, methyl ethyl ketone and denatonium benzoate, the so-called eurodenaturants, in Completely Denatured Alcohol (CDA), Partially Denatured Alcohol (PDA) and a complex alcoholic beverage. Eric Aries, Ref. Ares (2017) 5070187-17/10/2017.

Appendix 1 Kinetex (core shell) Phenyl hexyl 3x 150mm, 2,6 micron Flow rate: 0,35 ml/min Inj. Vol: from 10 to 20µl Eluent: 3,5 ± 0,1 g of SDS + 400 ml of acetonitrile +50 ml buffer NaH2PO3 0,1 M ph 3, brought to 1 liter with water T = 40 C