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Products containing alcohol are subject to legislation regarding excise. That means that alcohol based perfumes, room fragrances and alike products all are subject to excise. As long as you sell the product within one country that should not be very problematic. You find a supplier of alcohol in your country, who has paid the excise already (that is usually the case) and use this to make your product. You make sure not to ship it outside your country. It is not harder than that.
You can sell the product in another country, but in that case you have to pay the excise in that country and try to get it refunded in your country: lots of paperwork. Also: you may have to pay the excise in the countries in between as well. Unless it is transported in a certain way (including seals and even more paperwork).
In case the cost still is problematic, or in case you want to be able to export to other European Community countries you can use denatured alcohol.
Denatured alcohol is alcohol that contains a small amount of denaturants. These are substances that have a strong smell, awful taste or can be easily detected by chemical analysis. Preferably all three combined. This way the alcohol can not be used for making beverages and therefore it is not needed anymore to pay excise. There are two types of denaturation: full denaturation and partial denaturation. Full denaturation involves in general a combination of all three types of denaturants. For some applications full denaturation is not possible, then there is often the option for partial denaturation.
Most EU countries allow the use of a partially denatured alcohol for use in perfumes and other products that can not be completely denatured for one or another reason. For instance alcohol that tastes awfull, and has a clear chemical marker for analysis purposes, but smells neutral. However: every country has different rules regarding denaturation that is acceptable for a certain purpose.
Sometimes this alcohol that is partial denatured for use in perfume and fragrance is refered to as 'perfumers alcohol'. It is not better than plain, undenatured alcohol, but still suitable for use in fragrance and cheaper because the excise does not have to be paid for.
In some countries (Like NL, BE, GR) a small amount of perfume concentrate in the alcohol is enough to render it as denatured, when used as a perfume. In other countries you need to add denaturants like diethyl phthalate or denatonium benzoate to render it denatured. The amounts and types of denaturants allowed are different from country to country.
A perfume or other product that is made with denatured alcohol following the denaturation rules of the (EU) country it is made in, can be freely distributed in the whole of the EU. However: because the rules for partial denaturation are different from country to country it is not easy to distibute perfumers alcohol within the EU. Perfumers alcohol that is denatured in the Netherlands may be considered not denatured in Germany, in which case you still would have to pay excise in Germany.
For the reason mentioned above it is not easy to purchase perfumers alcohol in small amounts. The larger companies all found a way, but for smaller users it may be problematic. In the larger countries in general there is at least one good supplier of perfumers alcohol, in smaller countries that is not always the case.
Small companies could contact the national cosmetics industry organisation in their country. They are the best aware of the posibilities and problems. You find them here.
For private persons you could try the following: