Speaking broadly, the conditions under which denatured alcohol is allowed to be used free of duty in foreign countries are generally similar to those imposed in the United Kingdom. There is usually a heavily denatured spirit which may be sold or used with comparative freedom; and there are less nauseous kinds of spirit, or specially denatured kinds, which have to be employed under more stringent conditions of supervision than the first.mentioned variety. It may be noted that the specially denatured spirit is not of necessity less nauseous than that which is allowed to be sold and used freely. Very often it is much more nauseous. But the denaturant substance is, or may be, more easily removed, and hence the necessity for greater restrictions.

Perhaps the chief difference which strikes one in comparing the foreign regulations with those of the United Kingdom is the fact that, abroad, a number of industries are often enumerated in which "specially denatured" alcohol may be employed, and for which the special denaturants are prescribed. In this country the formulae for special denaturing have not been published - at all events, not officially. They are regarded as confidential information. Hence two makers of the same article do not, of necessity, use the same denaturants for the alcohol employed.

Minor points of difference are that in some countries the cost of analysing the denaturants, in order to ensure that they conform to the prescribed standards, must be borne by the user of the alcohol; whilst in some cases the Administration itself furnishes the denaturants, at the expense of the users (France, Holland). In Italy, some of the denaturing substances are supplied by the person using the alcohol, whilst others are supplied by the revenue authorities at the expense of the user. In some cases, too (Russia, Switzerland), the alcohol itself is sold by the State.

The impression given by a study of the various systems is that most of the foreign countries endeavour to foster the industries which employ alcohol, by authorising the use of special denaturants suitable to the particular industry; but this necessarily involves considerable restriction and supervision.