It “expires” as it evaporates when exposed to the air. There is some water content in ethanol, and when you open the container, some of the alcohol evaporates while the water is left behind. This causes the product to become more diluted over time. Furthermore, ethanol reacts (slowly) with oxygen, creating acetaldehyde, and this impurity increases as time passes. If the level of this impurity increases enough, the product may fail to meet its purity requirements for food or medical uses.
If you have a container of ethanol that is sealed and has never been opened, it is likely still good even well after its expiration date.
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