I.A. Davydova,
Advisor to the State Civil Service of the Russian Federation, 3rd class
1. List of excisable goods
To correctly determine the object of excise taxation, it is necessary to analyze not only the list of transactions subject to this tax, but also the list of excisable goods established in Art. 181 of the Tax Code of the Russian Federation (TC RF).
The list of goods recognized as excisable as of January 1, 2007, which is given in paragraph 1 of Art. 181 of the Tax Code of the Russian Federation and specified in Art. 193 of this Code by type of these goods, depending on the tax rates established on them, includes:
Ethyl alcohol from all types of raw materials, with the exception of cognac alcohol;
Alcohol products (drinking alcohol, vodka, liqueurs, cognacs, wine and other food products with a volume fraction ethyl alcohol more than 1.5%, excluding wine materials);
Tobacco products;
Passenger cars and motorcycles with an engine power exceeding 112.5 kW (150 hp);
Motor gasoline;
Diesel fuel;
Motor oils for diesel and (or) carburetor (injection) engines;
Straight-run gasoline.
2. Ethyl alcohol as a subject of excise taxes
2.1. Concept of ethyl alcohol
When considering ethyl alcohol (ethanol) as a subject of excise taxes, readers should proceed from the definition of ethyl alcohol given in Art. 2 of the Federal Law of November 22, 1995 N 171-FZ "On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products" (hereinafter referred to as Law N 171-FZ), according to which ethyl alcohol is understood as alcohol produced from food or non-food raw materials , including denatured ethyl alcohol, the head fraction of ethyl alcohol (waste alcohol production) and raw alcohol. At the same time, this provision of Law N 171-FZ clarifies that denatured ethyl alcohol (denatured alcohol) is ethyl alcohol containing denaturing substances in the concentration provided for by this Law.
Thus, denatured ethyl alcohol (denatured alcohol) also refers to the general concept of “ethyl alcohol”. It has been established that ethyl alcohol is recognized as denatured only if it contains denaturing substances that correspond to the list and concentration established by Art. 10.1 of Law No. 171-FZ.
At the same time, readers of the magazine should keep in mind that the concept of ethyl alcohol established by Law N 171-FZ is a general concept containing criteria by which specific types of products produced in accordance with regulatory documentation (GOST, OST, TU) are recognized as ethyl alcohol.
As a generalizing concept of ethyl alcohols, an explanation for the product range can be considered, information on which is reflected in the Federal State Statistical Observation Form N 1-alcohol, introduced by Rosstat Decree dated September 29, 2004 N 43, “Information on the production and shipment of ethyl alcohol, alcohol-containing, alcoholic products and bottling of alcoholic products", according to which ethyl alcohol from food raw materials and technical alcohol is alcohol produced from food or non-food raw materials by the method of alcoholic fermentation or ethylene hydration, as well as other methods with or without subsequent distillation and rectification with an alcohol content of at least 8% of the volume of the finished product.
2.2. Types of ethyl alcohol
In the Russian Federation, several dozen types of ethyl alcohol are produced, differing from each other in raw materials, methods and methods of production, depth of rectification (purification), and the presence of impurities of various compositions and concentrations. Each type of alcohol is different from another type of alcohol, and none of them is identical to the other. Respectively different types ethyl alcohol are produced according to various regulatory and technical documentation.
Thus, in the field of ethyl alcohol production, the regulatory normative documents for standardization include, in particular, GOST 5962-67 “Rectified ethyl alcohol. Technical conditions” (GOST R 51652-2000 “Rectified ethyl alcohol. Technical conditions” is in force on the territory of the Russian Federation). , GOST R 52193-2003 "Ethyl alcohol - raw from food raw materials. Technical conditions", GOST 18300-87 "Rectified technical ethyl alcohol. Technical conditions", GOST 17299-78 "Technical ethyl alcohol. Technical conditions", GOST R 51999- 2002 "Synthetic ethyl alcohol, rectified and denatured. Technical specifications", etc.
At the same time, there is no technical documentation for ethyl alcohol as a separate independent product, since ethyl alcohol does not exist in nature in a chemically pure form.
As follows from the above, ethyl alcohols are divided into food and technical, and each of the alcohol belonging to these categories can be rectified or non-rectified [rectification is the process of purifying a multicomponent liquid mixture from various types of impurities, carried out in special devices, by separating it into practically pure components (fractions) differing in volatility].
The raw materials for food alcohols are starch-containing types of raw materials (cereals, potatoes, etc.), as well as products containing sugar (molasses, sugar beets, etc.). Food alcohols used for the production of alcoholic beverages, wines, food vinegar, pharmaceutical and perfumery products, etc.
Technical types of ethyl alcohol are produced by the method of organic synthesis from ethylene-containing gases (synthetic technical ethyl alcohol), by the method of hydrolysis of non-edible plant materials, such as wood (technical hydrolytic ethyl alcohol), by biochemical processing of waste during the production of cellulose from wood using the sulfite method (technical sulfite ethyl alcohol ). These alcohols are used as a starting compound for further synthesis and as a solvent in the production of synthetic rubber, fiber, paints and varnishes, artificial silk, leather, plastics and a number of other products.
2.3. Ethyl alcohols subject to excise taxes
In accordance with subparagraph 1 of paragraph 1 of Art. 181 of the Tax Code of the Russian Federation, all types of ethyl alcohols (with the exception of cognac alcohol), regardless of the method of their production, the degree of purification (rectification), the type of raw materials used, as well as what regulatory and technical documentation they are manufactured according to (GOST, OST, TU, etc.) .d.) and in what areas they are used, are included in the list of goods recognized as excisable. Taxation of the above alcohols has been carried out since January 1, 2007 at an excise tax rate of 23 rubles. 50 kopecks for 1 liter of anhydrous ethyl alcohol. At the same time, the Tax Code of the Russian Federation does not contain norms exempting denatured ethyl alcohol from excise taxes.
The only exception to the taxation of excise taxes on ethyl alcohol remains cognac alcohol (excluded from excise taxes by Federal Law dated January 10, 1997 N 12-FZ “On Amendments and Additions to the Federal Law “On Excise Duties””).
In order to be exempt from excise taxes, cognac alcohol must comply with the requirements of the regulatory document regulating its production.
Cognac spirits, which are an intermediate product of cognac production, are produced in accordance with GOST R 51145-98 "Cognac spirits. Technical conditions" by fractionated distillation of grape (cognac) wine materials and serve as the main raw material in the production of Russian cognacs and brandies. Depending on the duration of aging, these alcohols are divided into young and aged.
Young cognac alcohol is a product with a strength of 62-70%, obtained by fractionated distillation of cognac wine materials, without contact with oak wood. Aged cognac alcohol is a product with a strength of 55-70%, obtained by aging young cognac alcohol in oak barrels or containers loaded with oak staves. Oak wood is actively involved in the process of aging and maturing cognac spirits, which, with prolonged contact with it (during the entire “rest” period of these spirits), acquire a characteristic amber-golden color.
The above alcohols are supplied in bulk containers of at least 200 liters for use in wineries.
Cognac spirits differ from ethyl alcohol from food raw materials and other ethyl alcohols in the raw materials for their production, distillation technology and equipment used for this, qualitative and quantitative composition and the ratio of organic compounds contained in them (higher alcohols, aldehydes, esters, acids, etc.) .d.), and aged cognac spirits - also by the presence of a number of substances formed as a result of ethanolysis of oak lignin and giving the product its characteristic color, taste and aroma.
2.4. Head fraction of ethyl alcohol
According to Art. 2 of Law N 171-FZ, the head fraction of ethyl alcohol is defined as a variety of this alcohol, but this circumstance is not the basis for extending to it the standards established for ethyl alcohol by Chapter 22 of the Tax Code of the Russian Federation.
Thus, according to the provisions of OST 10-217-98 (taking into account amendment No. 1, which came into force on April 1, 2002), the head fraction of ethyl alcohol is a waste of the main production, which is obtained in the production of rectified ethyl alcohol at enterprises that do not have additional equipment, allowing the removal of head impurities of ethyl alcohol in concentrated form from the production process. The above fraction is subject to further processing into rectified ethyl alcohol at specialized enterprises.
As follows from the above, the head fraction of ethyl alcohol is not specifically produced as a product, but is a waste product of alcohol production, generated during the production of ethyl rectified alcohol from food raw materials as a result of an incompletely completed rectification process.
In this regard, Law N 171-FZ, having included the above-mentioned fraction in the concept of ethyl alcohol, simultaneously classified it as alcohol production waste, and therefore the head fraction of ethyl alcohol is subject to the taxation procedure established in relation to the above waste by subparagraph 2 of paragraph 1 of Art. . 181 Tax Code of the Russian Federation.
3. Alcohol-containing products as a subject of taxation
3.1. The concept of alcohol-containing products
In accordance with Art. 181 of the Tax Code of the Russian Federation, alcohol-containing products with a volume fraction of ethyl alcohol of more than 9% and representing solutions, emulsions, suspensions and other types of these products in liquid form are recognized as excisable goods. The excise tax rate on the above products was established from January 1, 2007 in the amount of 162 rubles. for 1 liter of anhydrous ethyl alcohol contained in it. The exception is alcohol-containing perfumery and cosmetic products and household chemical products in metal aerosol packaging, for which a zero excise tax rate has been established since the above date.
According to the concepts given in Art. 2 of Law N 171-FZ, alcohol-containing products are food or non-food products containing ethyl alcohol more than 1.5% of the volume of finished products, including:
Alcohol-containing non-food products are non-food products (including denatured alcohol-containing products, alcohol-containing perfumery and cosmetic products, any solutions, emulsions, suspensions) produced using ethyl alcohol, other alcohol-containing products or alcohol-containing waste from the production of ethyl alcohol, with an ethyl alcohol content of more than 1.5% of finished product volume;
Denatured alcohol-containing products are alcohol-containing non-food products containing denaturing substances in the concentration provided for by Law N 171-FZ.
From the above rules it follows that:
1) the concept of alcohol-containing products given in Law N 171-FZ is primary in relation to the concept of excisable alcohol-containing products given in Chapter 22 of the Tax Code of the Russian Federation, since it includes the latter;
2) products for which something other than ethyl alcohol is used as a raw material and which does not contain ethyl alcohol in its finished form do not meet the concept of alcohol-containing products defined in Law N 171-FZ, and, therefore, cannot be considered as a subject of excise taxes;
3) since the concept of alcohol-containing products also includes the concept of alcohol-containing denatured products and the exclusion of such products from the list of excisable goods of the Tax Code of the Russian Federation is not provided for, denatured alcohol-containing products are recognized as excisable goods on a general basis;
Thus, in order to classify a particular product containing alcohol as subject to excise taxes, it is necessary first of all to determine whether it contains ethyl alcohol and in what concentration.
Thus, cannot be considered as alcohol-containing products that are produced, for example, on the basis of methyl alcohol (methanol), propyl or isopropyl alcohol, ethylene glycol (ethanediol), glycerin and other acyclic alcohols included in group 29 of the HS, which (in accordance with Explanations to the HS) are derivatives of acyclic hydrocarbons and are oxygen-containing compounds that react with acids to produce compounds known as esters. At the same time, according to the above Explanations, ethyl alcohols together with acyclic alcohols are not classified and are not included in group 29 of the HS.
3.2. Alcohol-containing products not considered subject to excise taxes
As a result of changes from January 1, 2007, to the wording of the preamble of subparagraph 2, paragraph 1, art. 181 of the Tax Code of the Russian Federation, the list of goods not considered excisable no longer requires that they be alcohol-containing products.
Thus, from the above date, the following goods are not considered subject to excise taxes:
a) medicinal, therapeutic and prophylactic, diagnostic agents that have passed state registration with the authorized federal executive body and are included in the State Register medicines and medical products, medicinal, therapeutic and prophylactic products (including homeopathic drugs), manufactured by pharmacies according to individual recipes and the requirements of medical organizations, bottled in containers in accordance with the requirements of state standards of medicinal products (pharmacopoeial articles), approved by the authorized federal executive body .
For the purpose of practical application of this norm of the Tax Code of the Russian Federation, we first of all need to decide which products fall under the concept of a medicinal product.
So, according to Art. 4 of the Federal Law of June 22, 1998 N 86-FZ “On Medicines” (hereinafter referred to as Law N 86-FZ), medicines are understood as substances used for the prevention, diagnosis, treatment of diseases, prevention of pregnancy, obtained from blood, blood plasma, as well as human or animal organs, tissues, plants, minerals by synthesis methods or using biological technologies. At the same time, medicinal products also include substances of plant, animal or synthetic origin that have pharmacological activity and are intended for the production and manufacture of medicinal products (pharmaceutical substances).
Thus, the above definition of medicines contains an indication of their intended purpose (prevention, diagnosis and treatment of diseases, prevention of unwanted pregnancy), as well as the raw materials used for their production and methods of this production.
In accordance with Art. 19 of Law No. 86-FZ, medicines can be produced, sold and used on the territory of the Russian Federation only if they are registered by the federal executive body, whose competence includes the implementation of state control and supervision in the field of circulation of medicines. In this case, the registered medicinal product is entered into the State Register of Medicines.
According to the resolutions of the Government of the Russian Federation dated 04/06/2004 N 155 “Issues of the Federal Service for Surveillance in the Sphere of Health Care and Social Development” and dated 06/30/2004 N 323 “On approval of the Regulations on the Federal Service for Surveillance in the Sphere of Health Care and Social Development” registration of medicines, as well as the maintenance of the State Register of Medicines is carried out by Roszdravnadzor, which is under the jurisdiction of the Ministry of Health of Russia (currently the Ministry of Health and Social Development of Russia).
From the above it follows that drugs not registered by Roszdravnadzor and, accordingly, not included in the State Register of Medicines, in the context of the requirements for such substances by Law N 86-FZ, are not medicines.
Thus, goods are classified as medicines, firstly, on the basis of their compliance with the concept of a medicine given in Law N 86-FZ, and, secondly, on the basis of the availability of information about them in the State Register of Medicines.
At the same time, as follows from the provisions of Art. 19 of Law N 86-FZ, the set of documents and data for registration of medicines must include a certificate of quality of the medicine, which is defined by the above Law as a document confirming the compliance of the quality of the medicine with the state quality standard for medicines.
Thus, according to the industry standard OST 91500.05.001-00 "Quality Standards for Medicines. Basic Provisions", approved by Order of the Ministry of Health of Russia dated November 1, 2001 N 388 "On State Quality Standards for Medicines", state quality standards for medicines are developed and approved in the following types:
General pharmacopoeial monograph (GPM);
Pharmacopoeial monograph (FS);
Pharmacopoeial monograph for a medicinal product of a specific enterprise - a medicinal product manufacturer (FSP).
At the same time, in the Nomenclature of Products approved by Decree of the State Standard of Russia dated July 30, 2002 N 64, in respect of which the legislative acts of the Russian Federation provide for mandatory certification, defining regulatory documents establishing mandatory requirements for domestic medicines and regulating their production, the above-mentioned pharmacopoeial articles are also indicated, which according to Art. 4 of Law N 86-FZ are state standards for medicines, containing lists of indicators and methods for quality control of these medicines. We draw the attention of the magazine's readers to the fact that in accordance with the Decree of the Government of the Russian Federation of December 28, 2006 N 810 "On amendments to the Decree of the Government of the Russian Federation of February 10, 2004 N 72" from April 1, 2007, mandatory certification of medicines was replaced by a declaration of conformity . At the same time, manufacturers of medicinal products registered in accordance with the established procedure and consisting of mixed or unmixed products for therapeutic use, packaged in dosage form dosage forms or in packaging for retail sale, from January 1, 2007 to March 31, 2007 inclusive, they had to independently choose the form of mandatory confirmation of conformity - mandatory certification or declaration of conformity.
Thus, the third criterion, which allows us to more fully disclose the concept of medicines, is the implementation of their production in accordance with the requirements of pharmacopoeial monographs.
As follows from the above, according to the generalized concept, a medicinal product that is not considered an excisable product is a product produced in accordance with the requirements of the pharmacopoeial article regulating its production, meeting the legally established concept of a medicinal product, registered by the authorized body of the Ministry of Health and Social Development of Russia as a medicinal product and in this as included in the State Register of Medicines.
So, for example, from January 1, 2007, produced according to pharmacopoeial articles FS 42-3071-00 and FS 43-3072-00, approved by the Ministry of Health and Social Development of Russia, respectively, ethyl alcohol 90%, 70% and 40%, used for the preparation of extracts, infusions of medicinal herbs, balms and used for centralized supply of pharmacies and medical institutions, and ethyl alcohol 95%, used in medical purposes, are exempt from excise taxes on the basis that these goods are medicinal (antiseptic) products that have undergone state registration with the authorized federal executive body and, as such, are included in the State Register of Medicines.
Readers of the magazine should keep in mind that in 1995-2003, an integral part of the State Register of Medicines (which at that time was published under the name “State Register of Medicines and Medical Products”) was the register of disinfectants included in it as a separate chapter.
This is explained by the fact that state registration of disinfectants was introduced on January 1, 1995 by Decree of the State Committee for Sanitary and Epidemiological Supervision of Russia dated November 18, 1994 N 11 “On the introduction of a system of state registration and state quality control of disinfectants”, but at the same time the provisions of the above document regarding maintaining a register of disinfectants funds in the form of a separate document at that time were not confirmed in the manner established by the Government of the Russian Federation.
For this reason, in 1995-2003, disinfectants were registered in the State Register of Medicines, and therefore, to this day, questions periodically arise about the possibility of extending the provisions of subclause 2 of clause 1 of Art. to these products. 181 Tax Code of the Russian Federation.
At the same time, in the above-mentioned period of time, the State Register of Medicines had a structure in which medicines and medical and preventive disinfectants were classified into separate chapters, and, accordingly, the products included in the above-mentioned register, but at the same time included in a separate chapter "Medical preventive, disinfectant (disinfectant, sterilizing, insecticidal, including anti-pediculosis, rodenticide and repellent) agents” were not qualified as medicines.
In addition to the above, the fact that the concept of a disinfectant is not included in the concept of a medicinal product is also confirmed by the fact that, in contrast to the grounds for state registration of medicines (Article 19 of Law No. 86-FZ), the grounds for state registration of disinfectants installed Art. 43 of the Federal Law of March 30, 1999 N 52-FZ "On the sanitary and epidemiological welfare of the population."
In connection with the strengthening of requirements for control over the production and supply of products that pose a potential danger to humans, the provisions of the Decree of the Government of the Russian Federation dated 04.04.2001 N 262 “On state registration of certain types of products that pose a potential danger to humans, as well as certain types of products, for the first time imported into the territory of the Russian Federation" and the order of the Ministry of Health of Russia dated November 10, 2002 N 344 "On state registration of disinfectants, disinfestation and deratization agents for use in everyday life, in medical institutions and other facilities to ensure the safety and health of people" provided for the maintenance State register of disinfectants as an independent document. Therefore, on January 1, 2004, this register was separated from the State Register of Medicines and its separate publication was organized. Simultaneously with the above documents, the state registration of disinfectants, disinfestation and deratization agents (hereinafter referred to as disinfectants), as well as the maintenance of the state register of registered disinfectants, was assigned to the competence of the Russian Ministry of Health.
At the same time, as follows from the provisions of the order of the Ministry of Health of Russia dated November 10, 2002 N 344, as well as the Nomenclature of products in respect of which the legislative acts of the Russian Federation provide for mandatory certification, GOST is designated as the defining regulatory document for compliance with which mandatory certification of disinfectants is carried out 12.1.007-76 "SSBT. Harmful substances. Classification and general safety requirements", and not a pharmacopoeial monograph, which is another confirmation that disinfectants do not meet the concept of medicines.
In addition, after a decision is made on state registration of disinfectants, persons involved in their production are issued a certificate of state registration of the above products for their use in everyday life, in medical institutions and at other facilities to ensure the safety and health of people. Thus, unlike medicines, the scope of use of disinfectants that have passed the state registration procedure does not have a strictly intended medical purpose and suggests the possibility of their use in many other sectors of the economy (in everyday life, veterinary medicine, when carrying out microbiological research, in the food industry, in funeral business, etc.).
Based on the above, products, the production of which is not regulated by the relevant pharmacopoeial articles, which are not included in the State Register of Medicines as registered medicines and the purpose of which is not limited to their use only for medical purposes, do not correspond to the concept of medicines, and therefore the provisions of subparagraph 2 clause 1 art. 181 of the Tax Code of the Russian Federation does not apply to them.
Consequently, if from the content of the text of the registration certificate for a particular product it follows that it was issued in accordance with the procedure for registering disinfectants and for the production of these disinfectants (substances), such a certificate (certificate of state registration of a disinfectant) is not a basis for exemption the above remedy from excise taxes.
As follows from the above, as well as from the current version of the paragraph of the third subparagraph 2, clause 1, art. 181 of the Tax Code of the Russian Federation, in order to exempt medicines from excise taxes, their state registration by Roszdravnadzor and entry of the registered medicine into the State Register of Medicines is required.
In addition, medicines are not considered as excisable goods only if they are sold in containers in which the packaging of these medicines is provided for by the requirements of the pharmacopoeial articles under which they are produced. Accordingly, a medicinal product (even one that has passed state registration and is included in the above-mentioned State Register), bottled (packaged) in a container that does not meet the requirements of the pharmacopoeial article, is recognized as an excisable product.
We draw the attention of the magazine's readers to the fact that Law No. 86-FZ differentiates the concepts of “production” and “manufacturing” of medicines according to the criterion of their production volumes.
As follows from Art. 13 and 17 of Law N 86-FZ, if the production of medicines is based on mass production in compliance with all state standards for this type of activity, then the pharmacy institution produces medicines according to one-time orders based on medicines registered in the Russian Federation and in its pharmaceutical activities are guided by doctors' prescriptions.
At the same time, according to clause 3 of Art. 19 of Law N 86-FZ, medicines manufactured in pharmacies according to doctors’ prescriptions are not subject to state registration.
In addition, according to clause 1.3 of the industry standard OST 91500.05.001-00, which establishes the procedure for development, registration, examination, coordination, approval, designation, registration of state quality standards for medicines (pharmacopoeial monographs), its provisions do not apply to medicines, manufactured in pharmacies.
Thus, since the manufacture of medicines by pharmacies according to individual prescriptions is not regulated by pharmacopoeial articles, the requirement for bottling them (for the purpose of exemption from excise taxes) in the containers established by these pharmacopoeial articles does not apply to such drugs.
Taking into account the specifics of pharmacies manufacturing medicines according to individual prescriptions, as well as the fact that, in accordance with Art. 32 of Law N 86-FZ, pharmacies are required to sell medicines only in quantities necessary to fulfill medical prescriptions; in order to be exempt from excise taxes on medicines manufactured by pharmacies according to prescriptions and requirements of medical organizations, it is required that these prescriptions and requirements be, - firstly, they were certified in the prescribed manner and, secondly, they contained data on the dosage of these medicines.
Compliance with any other conditions for exemption from excise taxes on medicines manufactured by pharmacies according to individual recipes and the requirements of medical organizations is not required;
b) veterinary drugs that have passed state registration with the authorized federal executive body and are included in the State Register of Registered Veterinary Drugs developed for use in animal husbandry on the territory of the Russian Federation, bottled in containers of no more than 100 ml.
According to the Russian Ministry of Agriculture and Food regulatory document dated October 17, 1997 N 13-5-2/1062 "Veterinary drugs. Quality indicators. Requirements and standards" veterinary drugs include:
Vaccines, serums, diagnosticums, probiotics, preparations of microbiological synthesis, feed and other biological preparations used for the prevention, treatment and diagnosis of animal diseases;
Medicines used for the treatment, prevention of diseases and increasing the productivity of animals, as well as products used in artificial insemination of animals, antiseptics, disinfectants, detergents, deraticides, feed, feed additives and animal care products.
At the same time, readers of the magazine should keep in mind that Russian legislation does not contain a definition of the term “veterinary drugs”. Thus, in the Law of the Russian Federation of May 14, 1993 N 4979-1 “On Veterinary Medicine”, in Law N 86-FZ, as well as in by-laws, the concept of “medicines intended for the treatment of animals” is used.
A number of provisions of Law N 86-FZ (Articles 16, 19, 22, 31, 32) allow us to conclude that medicinal products for animals are an integral part of the circulation of medicinal products in general and, accordingly, the circulation of such medicinal products, including their state registration, is regulated norms of the above Law.
At the same time, direct relations in the field of veterinary medicine, including in the field of practical activities aimed at the prevention of animal diseases and their treatment, the production of complete and veterinarily safe animal products and the protection of the population from diseases common to humans and animals, are the scope of regulation of the Law RF "On Veterinary Medicine", according to the provisions of which the registration of medicines, feed and feed additives for animals is within the powers of the Russian Federation.
In order to implement the requirements of the above legislative acts, the Regulations on the Ministry of Agriculture of the Russian Federation, approved by Decree of the Government of the Russian Federation of March 24, 2006 N 164, the powers of the above department, in particular, include the independent adoption of regulatory legal acts on the procedure for state registration of medicines for animals.
On this basis, by order of the Ministry of Agriculture of Russia dated April 1, 2005 N 48, the Rules for state registration of medicines for animals and feed additives were approved, establishing a unified procedure for state registration of domestic and foreign medicines for animals.
In accordance with the provisions of the above Rules, state registration of these medicines is carried out by the Federal Service for Veterinary and Phytosanitary Surveillance (Rosselkhoznadzor), which is under the jurisdiction of the Ministry of Agriculture of Russia, on the basis of the conclusion of the Federal State Institution "All-Russian State Center for Quality Control and Standardization of Medicines for Animals and Feed" (FGU "VGNKI"). Rosselkhoznadzor sends information about the registered medicinal product to the Ministry of Agriculture of Russia for its inclusion in the State Register of Animal Medicines and Feed Additives.
Thus, based on the above, in order to be exempt from excise taxes, veterinary drugs (the above-mentioned medicinal products for animals) must be:
Registered by Rosselkhoznadzor;
Included in the State Register of Medicines for Animals and Feed Additives;
Bottled in containers of no more than 100 ml;
c) perfumery and cosmetic products that have passed state registration with the authorized federal executive authorities, bottled in containers of no more than 100 ml with a volume fraction of ethyl alcohol up to 80% inclusive and (or) perfumery and cosmetic products with a volume fraction of ethyl alcohol up to 90% inclusive if there is a spray bottle on the bottle, poured into containers of no more than 100 ml.
According to the definition given in GOST R 51391-99 "Perfume and cosmetic products. Information for consumers. General requirements", a perfume and cosmetic product is a preparation or product intended for application (with or without the use of auxiliary means) to various parts of the human body (skin, hair, nails, lips, teeth, oral mucosa, etc.) with the sole or main purpose of cleansing them, giving them a pleasant smell, changing their appearance and/or correcting body odor, and/or protecting them or kept in good condition.
Moreover, according to GOST R 51578-2000 "Perfumery liquid products. General technical conditions" and GOST R 51579-2000 "Liquid cosmetic products. General technical conditions" regulating the production of the above products, they are divided for products for hygiene care and fragrance(perfumes, colognes, toilet, perfume and fragrant waters, essential oils, etc.) and cosmetic liquids (lotions, tonic lotions, tonics, hair curling and styling products, deodorants and antiperspirant deodorants, antiperspirants), intended for skin, hair and nail care in order to achieve hygienic and/or toning, as well as deodorizing, aromatizing and refreshing effects.
As follows from the provisions of the above GOSTs, these perfumery and cosmetic liquids are aqueous, water-alcohol or water-alcohol solutions (in the first case - perfume compositions), emulsions or suspensions containing active ingredients, dyes, antioxidants, preservatives, fragrances and others additives that ensure consumer properties of products and are approved by the sanitary and epidemiological supervision authorities of the Russian Federation.
As follows from the above, perfumery and cosmetic products exempt from excise taxes from January 1, 2007 are divided into two categories, each of which has its own conditions for exemption from this tax.
Yes, for recognition perfumery and cosmetic products with a volume fraction of ethyl alcohol up to 80% non-excise, first of all, its state registration is required, which, in accordance with the Decree of the Government of the Russian Federation of August 27, 1999 N 967 “On the production and circulation of alcohol-containing medicines and perfumery and cosmetic products (products),” is carried out by the Russian Ministry of Health.
In order to implement the above resolution, by order of the Ministry of Health of Russia dated September 16, 1999 N 344, the Regulations on state registration of alcohol-containing perfumery and cosmetic products (products) were approved, establishing the procedure for organizing and conducting state registration of domestic and imported alcohol-containing perfumery and cosmetic products (hereinafter - products) , produced using ethyl alcohol from all types of raw materials and intended for circulation on the commodity market of the Russian Federation.
According to the above Regulations, products that have passed state registration with the Ministry of Health of Russia and have a registration certificate are allowed for circulation on the commodity market. At the same time, it has been established that work on state registration of products is assigned to the Department of State Sanitary and Epidemiological Surveillance of the Ministry of Health of Russia, and organizational and technical activities related to registration and maintenance of the State Register of Registration Certificates are assigned to the Center for Sanitary and Epidemiological Standardization, Hygienic Certification and Expertise of the Ministry of Health of Russia.
After registration of the product, a registration number is assigned, the applicant is issued a registration certificate of the established form, and information about the registered product and the applicant is entered into the State Register of Registration Certificates.
Thus, a taxpayer - a manufacturer of perfumery and cosmetic products with a volume fraction of ethyl alcohol up to 80%, in order to exempt operations for the sale of these products from excise taxes, must submit to the tax authority the appropriate registration certificate issued by the Ministry of Health of Russia and certifying that these products are registered as perfumery products. cosmetic.
In addition, even with such a certificate, perfumery and cosmetic products with a volume fraction of ethyl alcohol up to 80% must be bottled in containers of no more than 100 ml in order to be recognized as a non-excisable product.
We draw the attention of readers of the magazine to the fact that, as follows from the information letter of Rospotrebnadzor dated November 16, 2006 N 0100/12240-06-32 “On termination of state registration of perfumery products, tobacco products”, in connection with the changes introduced by the Federal Law of December 5. 2005 N 151-FZ in Art. 30 of the Federal Law of January 2, 2000 N 29-FZ “On Quality and Safety food products", the above department no longer carries out state registration of perfumery products. this type products are issued sanitary and epidemiological certificates.
At the same time, previously issued certificates of state registration of the above products remain valid.
Thus, with the direct application of the considered norm of the Tax Code of the Russian Federation, there are no grounds for exemption from excise taxes on currently developed types of alcohol-containing perfumery and cosmetic products, since such products cannot undergo state registration with the authorized federal executive bodies due to the fact that such registration is no longer provided.
For recognition perfumery and cosmetic products with a volume fraction of ethyl alcohol up to 90% a non-excise product does not require confirmation of its state registration, but in order to be exempt from taxation, it must be bottled in bottles with a capacity of no more than 100 ml and, in addition, the above bottles must have a spray bottle.
At the same time, we draw the attention of the magazine’s readers to the fact that, as follows from the current edition of paragraphs four and five of subparagraph 2, clause 1, art. 181 of the Tax Code of the Russian Federation, exemption from excise taxes on veterinary drugs and perfumery and cosmetic products is linked to the capacity of the container in which these goods are poured (packaged), and not to their quantity contained in this container. Accordingly, if the capacity of the container into which veterinary drugs or perfumery and cosmetic products are poured exceeds the parameters established by the Tax Code of the Russian Federation (100 ml), then these goods are considered excisable regardless of their actual content in this container;
d) wastes subject to further processing and (or) use for technical purposes, generated during the production of ethyl alcohol from food raw materials, vodka, liqueurs, complying with regulatory documentation approved (agreed upon) by the federal executive body .
According to the above rule, the provision for their inclusion in the State Register of Ethyl Alcohol from Food Raw Materials, Alcohol and Alcohol-Containing Products in the Russian Federation is excluded from the conditions for exemption from excise taxes on these wastes, since the need to maintain such a register is excluded from Law No. 171-FZ.
In accordance with the provisions of the Federal Law of June 24, 1998 N 89-FZ “On Production and Consumption Waste,” waste is the remains of raw materials, materials, semi-finished products, other products or products that were generated, including during the production process.
Thus, based on the above legislative norms, the provisions of paragraph six of subparagraph 2, clause 1, art. 181 of the Tax Code of the Russian Federation apply only to persons who have carried out the production of ethyl alcohol from food raw materials, the production of vodka, alcoholic beverages, as a result of which waste is generated.
If these persons sell the waste they received during the production of the above goods, then they do not pay excise tax on this sale, subject to the following conditions:
Compliance of this waste with regulatory documentation approved (agreed upon) by the federal executive body;
Direction of this waste for further processing and (or) use for technical purposes. We draw the attention of magazine readers to the fact that the concept of “waste use” given in Art. 1 of the Federal Law "On Production and Consumption Waste", implies the use of waste for the production of goods (products), performance of work, provision of services or for energy production. This definition fully reflects a wide range of possible activities in the field of using production waste.
If organizations buy waste from the above-mentioned manufacturers for their further processing or use for technical purposes at a price without excise tax, they do not have the right to apply the provisions established by paragraph six of subclause 2 of clause 1 of Art. . 181 Tax Code of the Russian Federation.
The above standard also does not apply to waste generated during the production of ethyl alcohol from non-food raw materials.
If alcohol and liquor production waste is not used for processing and is not sold, but is sent for destruction, then according to Art. 182 of the Tax Code of the Russian Federation, this operation is not recognized as subject to excise taxes.
Hi all!
I prepared this article for a very long time. It is dedicated to one of the most important topics in production alcoholic drinks. We all know that heads, tails and fusel oils harmful and spoil taste qualities moonshine. But what is hidden behind these concepts? Do you know what the finished mash contains? over 70 volatile substances!? Some of them are strong poisons, but at the same time have a pleasant floral or bready aroma.
This article provides information, knowledge and understanding of which allows you to move forward and improve in the production of homemade alcohol.
It is worth adding that in the process of studying materials for this article, my view of such a process as fractional distillation has changed significantly.
In this article I will tell you what mash consists of, what groups of impurities it contains, how they are formed and which of them are the most harmful. And most importantly, how these impurities behave during the distillation process.
I will also give a very interesting table with a description of specific impurities and why they are formed and how they affect the taste and smell of the drink.
Composition of mature (finished) mash
The finished mash consists of many different components, located in three phases - liquid, solid and gaseous.
- The solid phase (4-10% by weight of the mash) is a suspension of yeast and particles of the original raw material, as well as minerals, sugar, proteins, and other elements not dissolved in the liquid that remain in the distillation cube after distillation.
- The gaseous phase is carbon dioxide (CO2), formed as a result of the work of yeast. Content – 1-1.5 g/l.
- The liquid phase is water (from 82 to 90 wt.%) and ethyl alcohol with volatile impurities (from 5 to 9 wt.%).
In the context of this article, we are most interested in these same volatile substances accompanying ethyl alcohol. There are over 70 types of them in the brew!
But, despite such a wide variety, their total amount is only 0.5-1% of the volume of ethyl alcohol. Moreover, even such a small content of impurities significantly affects the taste and smell of the final product.
The diagram below shows an approximate composition finished mash and alcohol impurities.
The volatile components in mature mash can be divided into four main groups: alcohols, ethers, aldehydes and acids.
In the following sections I will look at each group separately.
Alcohols
They are derivatives of hydrocarbons containing one or more hydroxyl groups (OH). Based on the number of hydroxyl groups contained in the molecule, alcohols are monohydric (with one OH), diatomic (two OH), triatomic and polyatomic.
The mash contains monohydric alcohols and only one representative of triatomic alcohols - glycerin (which is non-volatile).
Monohydric alcohols have the general formula СnH2n+1OH.
Based on the value of n, alcohols are divided into:
- Lower - methyl (methanol) CH3OH; ethyl (ethanol) C2H5OH; propyl C3H7OH and isopropyl C₃H₈O.
Almost all lower alcohols have a pronounced “alcoholic” odor. Mixes well with water in any proportions.
- Medium alcohols
Butyl, isobutyl, sec-butyl, tert-butyl - general formula C4H9OH. Amyl - Amyl, isoamyl, etc. The general formula is C5H11OH.
Butyl alcohols smell like alcohol. Tert-butyl smells pleasantly of camphor. Isoamyl smells strongly of fusel
- Higher alcohols: hexyl (C6H14O), heptyl (C7H15OH), octyl (C8H17OH), nonyl (C9H19OH), etc.
Alcohols are the largest group of impurities - from 0.4 to 0.6% of the ethyl alcohol content. Alcohols containing carbon atoms from C3 to C10 form fusel oils. They are called oils because they are poorly soluble in water and have an oily appearance. The basis of fusel is isoamyl (60-90%), isobutyl (8-27%) and propyl (3-20%) alcohols.
All alcohols, including ethyl alcohol, are poisons. The most dangerous of these is methanol. It is 80 times more toxic than ethyl! Taking just 10-15 ml of methyl alcohol leads to severe poisoning, loss of vision and, in most cases, death. The methanol content in the mash depends on the raw materials from which the mash is made. Most of it is in distillates from stone fruits - 3-4%. There is no methyl alcohol in sugar moonshine (or rather, it is there, but in very small quantities).
Isoamyl alcohol is also very dangerous. It is poorly soluble in water, has a characteristic smell of “fusel” and is well felt in moonshine. But it is most abundant in fusel oils!
Aldehydes
Aldehydes are the oxidation products of alcohols whose molecules contain a COH group.
All aldehydes are poisons. The most dangerous is furfural. It is 80 times more toxic than ethanol! Moreover, GOST for rectified alcohol prohibits the presence of furfural, despite the fact that the presence of such a dangerous poison as methanol allows up to 0.03%. Smells nice rye bread. Sugar mash does not contain it. Most of the mash contains acetaldehyde. Regardless of the raw materials. It has a suffocating smell.
Some of the aldehydes smell unpleasant (those with 1 to 6 carbon atoms), and some (more than 6 carbon atoms) have a pleasant floral aroma.
Aldehydes have different solubilities in water.
For more information about each component and how it affects the organoleptic properties of moonshine, see the table below.
Acids
The mash contains volatile carboxylic acids. Acetic acid CH3COOH predominates. The presence of pelargonic, capric, caprylic and other acids is also possible. Their presence depends on the raw materials used. Acids boil at temperatures above 100 C. They dissolve differently in water. Most acids negatively affect the organoleptic qualities of moonshine - they give bad smell and bitterness. On the contrary, acetic acid softens the taste of alcohol.
For more information about each component and how it affects the organoleptic properties of moonshine, see the table below.
Ethers
Occur when alcohols and acids interact. They can be simple or complex. In mash obtained from any raw material, in the greatest number ethyl acetate is present.
From wine yeast During distillation, enanth esters are released.
Esters appear not only during fermentation and distillation, but are also introduced along with the raw materials from which the wort is prepared. Grape mash is very rich in these substances.
Esters have a pleasant floral or fruity aroma.
Table of impurities contained in mash
Below is a table with a list of the main impurities associated with ethyl alcohol. It also indicates what these components are formed from and how they affect the organoleptic properties of moonshine.
The abbreviation PO is the threshold of sensation. Rows with elements that negatively affect the taste properties of the distillate are highlighted in red, while rows with a positive effect are highlighted in green. At first I wanted to arrange them as the boiling temperature increases, but then I realized that this was pointless. Why? Read the next section.
The table will enlarge if you click on it with the mouse.
Table continuation. The picture is also clickable
Heads, tails and intermediate impurities
It is customary to divide the distillate into three fractions - heads, body and tails. Since you have reached this article, it means you already know this well, but I will still remind you.
- The heads come first. These are mainly esters and aldehydes, so the heads are also called the ether-aldehyde fraction (EAF). They have a pungent odor. It is a fairly common belief that heads are impurities that have a boiling point lower than ethyl alcohol. Actually this is not true.
- The body is a fraction consisting mainly of ethyl alcohol. Actually what we drink.
- Tails. They come at the end and have an unpleasant smell.
If everything were so simple, then we would pour everything that comes from the still until the boiling point of ethyl alcohol into the sink, take it away and stop the distillation when the temperature exceeds 78.15 degrees. But there are two big BUTs (the second BUT is the biggest):
- All impurities begin to evaporate long before their boiling point. Tail fractions are present in both heads and bodies, only in much smaller quantities. For example, water is present in large quantities in the distillate, although we never drive moonshine to 100 degrees cubed.
- In a multicomponent mixture, the boiling point of an individual impurity fades into the background. The main role here is played by the evaporation coefficient of a specific impurity. Moreover, this coefficient is not constant and depends on the concentration of ethyl alcohol in the mixture. In other words, the same component (say, methyl alcohol) different conditions may be both the head and tail fractions.
To summarize, we can say that there are head fractions that always come before ethanol, for example acetaldehyde. There are tail ones, such as furfural. And there are impurities whose behavior depends on the concentration of alcohol in the mixture. These factions are called intermediate.
I would like to note that this behavior is very unpleasant for you and me. It turns out that we selected the heads, changed the receiving container and began selecting the body. After some time, the strength of the raw alcohol changed and some kind of nasty stuff, which in our opinion should mostly go in the tails, crawls forward and begins to go into the receiving container.
A typical representative of intermediate impurities is isoamyl alcohol, which is the basis of fusel.
This topic is very serious and deserves a separate article. I'll write it soon.
Update from 07/16/17: The article on intermediate impurities is ready.
conclusions
- The composition and amount of impurities in mash made from different raw materials is different.
- Sugar mash contains almost no such potent poisons as methanol and furfural. The most dangerous here are acetaldehydes and isoamylol. At the same time, there are practically no components that have a positive effect on organoleptics. Therefore, we boldly clean the raw material oil And coal.
- Grain and fruit mashes contain esters, which give the drink high taste qualities. Such esters must be passed into the distillate during distillation, while avoiding harmful impurities that spoil the organoleptic properties. This requires the development of a specific distillation process and skills acquired with experience.
- The composition and amount of impurities is influenced by the quality of the feedstock, the fermentation and distillation process. This once again confirms the already established rules - we introduce yeast feeding, ensure optimal and constant fermentation temperature, comfortable hydraulic module. Sugar mash before distillation we clarify, preferably bentonite. We carry out the first stage as quickly as possible.
- Perhaps the most important takeaway— the order and concentration of the release of some components from mash or raw alcohol does not directly depend on the boiling point of these impurities, but is characterized by an evaporation coefficient that depends on the concentration of ethyl alcohol in the mixture. The head fractions can go in the tails, and the tails in the heads. Moreover, the component can change its behavior during the distillation process as the ethanol evaporates.
Conclusion
These are the conclusions I came to. This is just an introductory article that leaves more questions than answers.
In the future, I plan to study the issue of evaporation coefficient in more detail.
Processes of distillation of mash from various raw materials. Of course, preparing grain and fruit and berry distillates is a kind of art that cannot be taught. But I think it is possible to develop some general recommendations. More precisely, they probably already exist - a huge amount of specialized literature has been published and there is a lot of useful, albeit scattered, information on the forums. All that remains is to study it, group it and post it on the blog. Nothing at all
I hope this article will be the beginning of a very interesting series - I would like to study the composition of mash made from various raw materials and determine some general rules for their distillation.
P.S. I would really like to hear comments from people who understand chemistry. Maybe someone will add something or correct me.
Bye everyone!
Distillation used for various purposes to obtain essential oils, hydrolates, flower water d s and alcohol goal. All our moonshine stills are excellent for these purposes, however, it is always necessary to observe at standard measuressafety in use.
Let's consider the distillation process in moonshine.
Distillation (lat. distillatio - dripping) - distillation, evaporation of liquid followed by cooling and condensation of vapor. The resulting condensate is called distillate, and the unevaporated liquid is called bottoms.
Fractional distillation or fractional distillation.
At the core fractional distillationthe process of separating multicomponent liquid mixtures into three main fractions (parts) is laid down. This is the main faction -
heads, middle fraction - body or heart and tail fraction - tails . The process itself is based on the difference in boiling point of each fraction.
Let's take a closer look:
It should be noted that the mash always contains residues of spent yeast or organic matter, if it is a fruit and berry mash, which release harmful impurities during distillation. Therefore, before distillation, the mash must be carefully removed from the sediment.
At first glance, there don’t seem to be many different impurities, but it’s better to try to reduce their number.
So what are these impurities and how to get rid of them?
We give an approximate number of main impurities, in fact there are about 250 of them. In different types of raw materials, the composition and amount of impurities may differ and depend on the type of raw material and its quality.
Ethers
Aldehydes
Volatile acids
Tail fraction- high-boiling substances with a high boiling point (evaporation) during distillation from 96 ° C:
The lion's share of impurities are “other” alcohols.
Methanol
Fusel alcohols (higher alcohols, fusel oils)
It is necessary to immediately add that from impurities cannot be completely eliminated, even with the help of fractional distillation, and in principle distillation does not face such a global task, otherwise it is no longer distillation, but rectification. All impurities during distillation seem to "smeared" to one degree or another throughout the selection. In addition, the division into three factions is conditional; there are also intermediate and end ones. There is also such a property of impurities as volatility, which has little to do with their boiling point and depends more on the quantitative alcohol content in the mash. You can only more or less reduce their concentration. Oddly enough, their greatest concentration is in wine (especially the Isabella variety) and fruit and berry mash, rather than, say, in a simple sugar mash.
The principle behind fractional distillation is very simple. 
In the process of distilling moonshine, you select each fraction separately into different containers.
The selection of fractions during distillation can be done by steam temperature, by the volume of mash, by the percentage of alcohol using a hydrometer and organoleptic indicators.
Head factions have an unpleasant smell, if you have a sugar mash, then you can select the heads by volume: 50 ml for each kilogram of sugar in the mash. If you are distilling fruit and berry must or wine, then you can select heads in a volume of approximately 1% to 3% of the volume of the must in the still. The temperature range when selecting the head fractions depends on the alcohol content in the bottom liquid and is approximately up to 88-92 °C. For example, if your wort alcohol content is 12%, then it is better to select the heads at a temperature of 90°C, and if 22% to 88 °C. The table below shows the temperature indicators for distillation. It is better to cut off heads slowly, drop by drop. Heads or as people say pervak, contrary to popular opinion, It is highly not recommended to use it for consumption.
The body or heart of moonshine should be transparent and not have any pronounced unpleasant aromas. As a rule, “body” selection occurs in the temperature range from 90 °C to 96 °C. depending on the alcohol concentration in the still liquid. Tail fractions come after 95-96 °C. If you don’t have a thermometer, you can stop collecting the body using a hydrometer at a moonshine strength of 45-35% or using the “half-burn” principle while it’s burning. Combustion stops at approximately 38% alcohol content in the liquid.
Tail fractions have a sour and pronounced fusel aroma, this mixture can spoil the taste of the distillate. They are usually collected and added to a new mash before distillation and distillation again, as they retain a significant amount of ethanol. Although this is not necessary, as you like.
Many novice distillers may have a question - how can this be, since the boiling point of alcohol is 78.15-78.3 ° C, and the selection of the body during distillation occurs in the temperature range from 90 to 96 ° C?!
The fact of the matter is that during distillation. Pure alcohol is selected at this temperature only in distillation columns, where all fractions line up, as it were, in a “queue” in the column at a clear boiling point. During distillation, the mixture of all components in the wort (mash) cannot be accurately separated or separated from each other by temperature. The fractions evaporate at temperatures from 65º C to 100 º C and at the exit we get a distillate - a mixture of alcohol, water and a small amount of other impurities.
For example, during the first distillation we obtain a distillate containing approximately 50% alcohol, 0.3% impurities and 49.7% water. Therefore, the temperature indicators during distillation differ from the temperature indicators during rectification.
The table shows the distillation temperature indicators
| Temperature vat liquids °C |
Content alcohol cubed (% about) |
Content alcohol in the selection (% about.) |
| 88 | 21.9 | 68.9 |
| 89 | 19.1 | 66.7 |
| 90 | 16.5 | 64.1 |
| 91 | 14.3 | 61.3 |
| 92 | 12.2 | 59.7 |
| 93 | 10.2 | 53.6 |
| 94 | 8.5 | 49.0 |
| 95 | 6.9 | 43.6 |
| 96 | 5.3 | 36.8 |
| 97 | 3.9 | 29.5 |
| 98 | 2.5 | 20.7 |
| 99 | 1.2 | 10.8 |
| 100 | 0.0 | 0.0 |
In a noble cause moonshine All stages where impurities are formed and separated are important: fermentation, distillation, subsequent processing, chemical purification (potassium permanganate, etc.), adsorption purification (activated carbon). It is always recommended to do doubling - double distillation of moonshine. And some drinks are distilled 4-5 times. After the first distillation, the moonshine must be cleaned, diluted with clean, preferably spring water to 20-40% vol. and distill again. During the first distillation, it is better to heat quickly to a temperature of about 80 degrees, then reduce the heat to remove the heads drop by drop. Then increase the heating and select the body and tails at a higher “speed”. Because with prolonged boiling, yeast or organic residues in the wort release even more harmful impurities. Therefore, it is not recommended to boil them for a long time. The second distillation can be carried out more slowly with a clear cut of the fractions.
The taste and aroma of your distillate directly depends on the raw materials, if it is sugar, water and yeast, this is one thing, if grapes, apples or berries are another. From the quality of water, properly prepared wort, mash, clarification of mash, the art of distillation, sedum between distillations. Experienced distillers use their senses to identify cuts in fractional distillation based on smell and taste.
In this article we have outlined our vision of the theory and practice of distillation based on personal experience and the experience of other colleagues in the “shop.” We do not claim to be the ultimate truth, true, as they say in wine!!! Good luck!!!
Question: Does an organization have the right to produce and distribute the head fraction of ethyl alcohol if it has a license for the production, storage and supply of produced ethyl alcohol (rectified from food raw materials)? (Expert consultation, 2007)
Question: Does an organization have the right to produce and distribute the head fraction of ethyl alcohol if it has a license for the production, storage and supply of produced ethyl alcohol (rectified from food raw materials)?
Answer: Clause 2 of Art. 18 of the Federal Law of November 22, 1995 N 171-FZ “On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products” (hereinafter referred to as the Law) provides for the need to obtain a license for the production, storage and supply of produced ethyl alcohol, including denatured alcohol .
In accordance with paragraph 3 of Art. 18 of the Law, the production and turnover of manufactured ethyl alcohol, alcoholic and alcohol-containing products are subject to licensing for each type of manufactured product supplied or put on retail sale, specified in Art. 2 Laws.
In accordance with Art. 2 of the Law, ethyl alcohol is alcohol produced from food or non-food raw materials, including denatured ethyl alcohol, the head fraction of ethyl alcohol (alcohol production waste) and raw alcohol.
According to OST 10-217-98 "Head fraction of ethyl alcohol. Technical conditions" the head fraction of ethyl alcohol is a type of ethyl alcohol.
In accordance with paragraph 19 of Art. 19 of the Law, the license, among other data, must indicate the type of activity and type of product in accordance with paragraphs 3 and 4 of Art. 18 of the Law.
Thus, in order to carry out the production, storage and supply of the head fraction of ethyl alcohol, it is necessary that the license for carrying out the specified type of activity indicates this type of product.
The stated position is confirmed by the Decision of the Supreme Court of the Russian Federation dated April 15, 2002 N GKPI2002-39, which notes that the comparison of the head fraction with rectified alcohol is erroneous and that the head fraction of ethyl alcohol is recognized as a type of ethyl alcohol.
The said Decision of the Supreme Court of the Russian Federation was left unchanged by the Cassation Board of the Supreme Court of the Russian Federation, which, in its Determination dated July 11, 2002 N KAS02-330, indicated that in Art. 2 of the Law, which defines the concept of ethyl alcohol, contains the criteria by which specific types of products manufactured in accordance with regulatory documentation (GOST, OST and TU) are recognized as ethyl alcohol. These criteria include: production from food or non-food raw materials, the use of alcoholic fermentation methods or ethylene hydration with or without subsequent distillation. There is no technical documentation for ethyl alcohol itself as an independent product, since ethyl alcohol as such does not exist in nature in a chemically pure form.
In the Russian Federation, about two dozen different types of ethyl alcohol are produced, differing from each other in raw materials, production methods and methods, the depth of rectification (purification), and the presence of impurities of various compositions and concentrations. Each type of alcohol is different from any other type and none of them is identical to the other.
The head fraction of alcohol is produced from food raw materials using the method of alcoholic fermentation, followed by distillation and an incomplete rectification process.
Taking into account the above circumstances, the Cassation Board of the Supreme Court of the Russian Federation recognizes that the court of first instance came to the correct conclusion that the head fraction of ethyl alcohol is a type of ethyl alcohol as the main (general) concept of “ethyl alcohol”.
Thus, having a license for the production, storage and supply of produced ethyl alcohol (rectified from food raw materials) does not grant the organization the right to produce, store and supply the head fraction of ethyl alcohol.
I.B.Koroleva
Systems Analysis Foundation
and socio-economic
design
01.06.2007
Instructions on how to clean moonshine as much as possible from harmful impurities, that is, do fractional distillation - separate the “heads,” “body,” or “heart,” and “tails.”
The body is the same drinking fraction, the purer you select it, the higher the quality of the final product.
Heads are the lightest-boiling non-potable fraction (the boiling point of acetone is from 50 degrees Celsius), you cannot drink it (consists mainly of acetones, methanols, ethyl acetates)
Tails are popularly known as fusel, also not a tasty and smelly fraction, we try to prevent it from getting into our final product. In some cases, moonshiners deliberately allow the tails to enter the body, this is done to increase the aromatic properties. But to do this, you need to understand all the processes in more depth.
How to select these fractions in practice?
Reflux is a selection product in a rectification unit or distiller. In moonshine, it is an alcohol-containing liquid.
1. Place the device on the stove (it is best to use (if the device is suitable) or gas), turn on the heating at maximum power. from the outlet of the refrigerator we direct it into the receiving container.
2. When the tank temperature reaches 75 degrees Celsius, turn on the cooling water flow. We check that water flows through the cooling jackets of refrigerators and is drained freely into the sewer.
IMPORTANT: The supply of coolant to any refrigerator must proceed from the bottom up to avoid the effect of airing!
3. Use a thermometer to monitor the increase in temperature in the cube. Braga boils at a temperature of about 85 C, water-alcohol solutions - at 78-90 C, depending on the alcohol content in them. When the temperature approaches the boiling point, it is necessary to reduce the heating to select the head fractions.
Distillate - here: a water-alcohol mixture, a product of distillation of mash or other alcohol-containing liquid in a distillation (moonshine) still. It could be 1st, 2nd, etc. distillate. distillation.
4. After reflux begins to drip into the receiving container (preferably with a narrow neck to reduce the evaporation of high-alcohol reflux), you need to adjust the heating power input and the flow of cooling water through the refrigerator. It is necessary to ensure that the head fraction comes out at a low speed, approximately 1 drop per second.
5. We select the head fraction in an amount corresponding to approximately 10% of absolute alcohol from its total amount in the cube.
Absolute alcohol = 100% alcohol in reflux. (Important! During the first distillation, it is not necessary to select the head fraction!)
EXAMPLE: a cube contains 15 liters of mash with an alcohol content of 10%, i.e. the total amount of absolute alcohol is 1.5 liters. Calculation 1500 ml / 100 X 10 = 150 ml. Although absolute alcohol cannot be achieved at home, the calculation of the selection of the head fraction is made from it. Therefore, it is important to use high-precision measurement equipment, we advise.
6. We change the receiving container and begin the selection of the middle fraction of the distillate (“body”). The power of the heater can be increased, and the flow of water through the refrigerator can be selected based on the power of the refrigerator itself; the phlegm should come out cold. The refrigerator itself should not choke, i.e. The liquid in it should not boil.
We periodically measure the strength of the distillate using a hydrometer.
13. Next, we select the “body” according to point 6. For devices with a “steam tank” intermediate cleaning system, we keep the temperature on the thermometer at the upper point of steam evaporation during selection in the range of close to 90-96 C and monitor the strength of the selection. Below 50% selection should be stopped. Towards the end of the body selection, slowly reduce the heating power, the temperature may return to normal, in which case the selection can still be continued. But the selection rate will also decrease.
14. We complete the work by selecting the body according to point 8. If you have a device with a steam chamber, then it is not advisable to select the body of the second distillation below 50% alcohol content in reflux. If you have a device with precooling, a strengthening column, then the alcohol content of the phlegm in this case will be higher than in a device with a steam chamber, here you need to navigate by the lower thermometer, 96-97 degrees - this is a signal that you need to stop. If a device with precooling or a reinforcing column does not have a lower thermometer, then look at the upper thermometer, it should not read more than 90-95 degrees!
Total: We got three factions - “heads”, “body”, “tails”.
16. THE DRINK IS READY!
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