{"id":"F2019L01250","name":"Comptroller-General of Customs (Strength of Alcoholic Beverages) Determination 2019","slug":"comptroller-general-of-customs-strength-of-alcoholic-beverages-determination-2019","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":99835,"registerId":"commonwealth-F2019L01250-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n  This instrument is the Comptroller-General of Customs (Strength of Alcoholic Beverages) Determination 2019.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n  This instrument commences on 1 October 2019.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n  This instrument is made under section 153AC of the Customs Act 1901 and subsection 33(3) of the Acts Interpretation Act 1901.\n  Note: under section 153AC of the Act, the Comptroller-General of Customs may determine rules for working out the percentage by volume of alcohol in an alcoholic beverage. The rules govern the working out of the strength of an alcoholic beverage and provide permitted variation in strength from the actual strength for determining customs duty payable","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Definitions","content":"#### 4 Definitions\n\n  In this instrument:\n\n> alcoholic beverage has the meaning given by section 153AA of the Customs Act 1901.\n\n> Act means the Customs Act 1901.\n\n    strength means percentage by volume of alcohol at 20 °C.","sortOrder":3},{"sectionNumber":"Part 1","sectionType":"section","heading":"Rules","content":"#### 1 Name\n\n  This instrument is the Comptroller-General of Customs (Strength of Alcoholic Beverages) Determination 2019.\n\n#### 2 Commencement\n\n  This instrument commences on 1 October 2019.\n\n#### 3 Authority\n\n  This instrument is made under section 153AC of the Customs Act 1901 and subsection 33(3) of the Acts Interpretation Act 1901.\n  Note: under section 153AC of the Act, the Comptroller-General of Customs may determine rules for working out the percentage by volume of alcohol in an alcoholic beverage. The rules govern the working out of the strength of an alcoholic beverage and provide permitted variation in strength from the actual strength for determining customs duty payable\n\n#### 4 Definitions\n\n  In this instrument:\n\n> alcoholic beverage has the meaning given by section 153AA of the Customs Act 1901.\n\n> Act means the Customs Act 1901.\n\n    strength means percentage by volume of alcohol at 20 °C.\n\n#### Part 1 – Rules\n\n#### 5 Sampling and analysis\n\n  (1) The strength of an alcoholic beverage must be worked out by analysing samples of the product after it has reached its final alcoholic strength.\n  (2) Sufficient samples must be taken from each product in an importation to ensure the measurements accurately reflect the actual strength of the alcoholic beverage.\n  (3) The strength of an alcoholic beverage:\n  (a) is taken to be the average of the strength of all the sample measurements; and\n  (b) is to be expressed as a percentage, as if the alcohol were measured at a temperature of 20 °C.\n  (4) If a calculation for the purpose of ascertaining the strength of an alcoholic beverage is made by reference to the specific gravity of alcohol, the specific gravity of alcohol in relation to water is 0.79067, in a vacuum at 20 °C.\n\n#### 6 Measuring & equipment\n\n  (1) The instruments used to measure the alcoholic strength of an alcoholic beverage, including hydrometers, thermometers, and weighing instruments, must conform to legal requirements pertaining to measurement.\n  (2) The methods that may be used are:\n\n  gas chromatography;\n  near infra-red spectrometry;\n  distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter; or\n  any other method capable of measuring the alcoholic strength of an alcoholic beverage to an accuracy of plus or minus 0.2 percentage points of the actual strength.\n\n#### 7 Permitted Variations\n\n  (1) For the purpose of working out the customs duty payable on an alcoholic beverage (excluding beer subject to secondary fermentation):\n\n  if the actual strength does not exceed the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the labelled (or otherwise indicated) strength and the tariff classification applicable to that strength applies; and\n  if the actual strength exceeds the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the actual strength and the tariff classification applicable to that strength applies.\n\n  (2) For the purposes of working out the customs duty payable on beer subject to secondary fermentation:\n\n  if the actual strength does not exceed the labelled (or otherwise indicated) strength by more than 0.3 percentage points, the strength is the labelled (or otherwise indicated) strength and the tariff classification applicable to that strength applies; and\n  if the actual strength exceeds the labelled (or otherwise indicated) strength by more than 0.3 percentage points, the strength is the actual strength and the tariff classification applicable to that strength applies.\n\n#### Part 2 – Repeals\n\n#### 8 Repeal\n\n  The Instrument titled “CEO Determination No. 1 of 2009”, signed on 19 June 2009, is repealed.\n  Part 3 – Application\n\n#### 9 Application\n\n  This instrument applies to alcoholic beverages entered for, or delivered into, home consumption on or after the date of commencement.","sortOrder":4},{"sectionNumber":"5","sectionType":"section","heading":"Sampling and analysis","content":"#### 5 Sampling and analysis\n\n  (1) The strength of an alcoholic beverage must be worked out by analysing samples of the product after it has reached its final alcoholic strength.\n  (2) Sufficient samples must be taken from each product in an importation to ensure the measurements accurately reflect the actual strength of the alcoholic beverage.\n  (3) The strength of an alcoholic beverage:\n  (a) is taken to be the average of the strength of all the sample measurements; and\n  (b) is to be expressed as a percentage, as if the alcohol were measured at a temperature of 20 °C.\n  (4) If a calculation for the purpose of ascertaining the strength of an alcoholic beverage is made by reference to the specific gravity of alcohol, the specific gravity of alcohol in relation to water is 0.79067, in a vacuum at 20 °C.","sortOrder":5},{"sectionNumber":"6","sectionType":"section","heading":"Measuring & equipment","content":"#### 6 Measuring & equipment\n\n  (1) The instruments used to measure the alcoholic strength of an alcoholic beverage, including hydrometers, thermometers, and weighing instruments, must conform to legal requirements pertaining to measurement.\n  (2) The methods that may be used are:\n\n  gas chromatography;\n  near infra-red spectrometry;\n  distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter; or\n  any other method capable of measuring the alcoholic strength of an alcoholic beverage to an accuracy of plus or minus 0.2 percentage points of the actual strength.","sortOrder":6},{"sectionNumber":"7","sectionType":"section","heading":"Permitted Variations","content":"#### 7 Permitted Variations\n\n  (1) For the purpose of working out the customs duty payable on an alcoholic beverage (excluding beer subject to secondary fermentation):\n\n  if the actual strength does not exceed the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the labelled (or otherwise indicated) strength and the tariff classification applicable to that strength applies; and\n  if the actual strength exceeds the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the actual strength and the tariff classification applicable to that strength applies.\n\n  (2) For the purposes of working out the customs duty payable on beer subject to secondary fermentation:\n\n  if the actual strength does not exceed the labelled (or otherwise indicated) strength by more than 0.3 percentage points, the strength is the labelled (or otherwise indicated) strength and the tariff classification applicable to that strength applies; and\n  if the actual strength exceeds the labelled (or otherwise indicated) strength by more than 0.3 percentage points, the strength is the actual strength and the tariff classification applicable to that strength applies.","sortOrder":7},{"sectionNumber":"Part 2","sectionType":"section","heading":"Repeals","content":"#### 1 Name\n\n  This instrument is the Comptroller-General of Customs (Strength of Alcoholic Beverages) Determination 2019.\n\n#### 2 Commencement\n\n  This instrument commences on 1 October 2019.\n\n#### 3 Authority\n\n  This instrument is made under section 153AC of the Customs Act 1901 and subsection 33(3) of the Acts Interpretation Act 1901.\n  Note: under section 153AC of the Act, the Comptroller-General of Customs may determine rules for working out the percentage by volume of alcohol in an alcoholic beverage. The rules govern the working out of the strength of an alcoholic beverage and provide permitted variation in strength from the actual strength for determining customs duty payable\n\n#### 4 Definitions\n\n  In this instrument:\n\n> alcoholic beverage has the meaning given by section 153AA of the Customs Act 1901.\n\n> Act means the Customs Act 1901.\n\n    strength means percentage by volume of alcohol at 20 °C.\n\n#### Part 1 – Rules\n\n#### 5 Sampling and analysis\n\n  (1) The strength of an alcoholic beverage must be worked out by analysing samples of the product after it has reached its final alcoholic strength.\n  (2) Sufficient samples must be taken from each product in an importation to ensure the measurements accurately reflect the actual strength of the alcoholic beverage.\n  (3) The strength of an alcoholic beverage:\n  (a) is taken to be the average of the strength of all the sample measurements; and\n  (b) is to be expressed as a percentage, as if the alcohol were measured at a temperature of 20 °C.\n  (4) If a calculation for the purpose of ascertaining the strength of an alcoholic beverage is made by reference to the specific gravity of alcohol, the specific gravity of alcohol in relation to water is 0.79067, in a vacuum at 20 °C.\n\n#### 6 Measuring & equipment\n\n  (1) The instruments used to measure the alcoholic strength of an alcoholic beverage, including hydrometers, thermometers, and weighing instruments, must conform to legal requirements pertaining to measurement.\n  (2) The methods that may be used are:\n\n  gas chromatography;\n  near infra-red spectrometry;\n  distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter; or\n  any other method capable of measuring the alcoholic strength of an alcoholic beverage to an accuracy of plus or minus 0.2 percentage points of the actual strength.\n\n#### 7 Permitted Variations\n\n  (1) For the purpose of working out the customs duty payable on an alcoholic beverage (excluding beer subject to secondary fermentation):\n\n  if the actual strength does not exceed the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the labelled (or otherwise indicated) strength and the tariff classification applicable to that strength applies; and\n  if the actual strength exceeds the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the actual strength and the tariff classification applicable to that strength applies.\n\n  (2) For the purposes of working out the customs duty payable on beer subject to secondary fermentation:\n\n  if the actual strength does not exceed the labelled (or otherwise indicated) strength by more than 0.3 percentage points, the strength is the labelled (or otherwise indicated) strength and the tariff classification applicable to that strength applies; and\n  if the actual strength exceeds the labelled (or otherwise indicated) strength by more than 0.3 percentage points, the strength is the actual strength and the tariff classification applicable to that strength applies.\n\n#### Part 2 – Repeals\n\n#### 8 Repeal\n\n  The Instrument titled “CEO Determination No. 1 of 2009”, signed on 19 June 2009, is repealed.\n  Part 3 – Application\n\n#### 9 Application\n\n  This instrument applies to alcoholic beverages entered for, or delivered into, home consumption on or after the date of commencement.","sortOrder":8},{"sectionNumber":"8","sectionType":"section","heading":"Repeal","content":"#### 8 Repeal\n\n  The Instrument titled “CEO Determination No. 1 of 2009”, signed on 19 June 2009, is repealed.\n  Part 3 – Application","sortOrder":9},{"sectionNumber":"9","sectionType":"section","heading":"Application","content":"#### 9 Application\n\n  This instrument applies to alcoholic beverages entered for, or delivered into, home consumption on or after the date of commencement.","sortOrder":10}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: establishing measurement rules and tolerance thresholds for alcohol strength in imported beverages for customs duty calculation. It replaces a 2009 determination without expanding beyond this technical administrative function."},"complexity_factors":["Only 3 defined terms in the interpretation section","Straightforward sequential structure with no nested cross-references","Simple conditional logic limited to two-tier tolerance thresholds (0.2% for standard beverages, 0.3% for secondary fermentation beer)","No exceptions to exceptions or complex definitional chains","Single repeal provision and simple application rule","Technical content is scientifically precise but legally uncomplicated"],"plain_english_summary":"This law tells importers and Customs how to measure alcohol strength in imported drinks to calculate import duty: samples must be taken after fermentation, measured at 20°C using approved accurate methods, and the average used. It also sets tolerances allowing small upward deviations (narrow for most drinks, slightly wider for beers with secondary fermentation); if actual strength exceeds tolerance, duty is charged on the higher value. This affects importers and Border Force because duty depends on measured strength."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument expressly repeals CEO Determination No. 1 of 2009 (s8) and replaces the governing rules on sampling, measurement and permitted variation (s5–s7). It applies to goods entered for home consumption from commencement (s9). The text confirms replacement of the prior instrument but does not state within itself whether the substantive policy scope is broader or narrower than the 2009 determination."},"complexity_factors":["Technical measurement requirements and permitted analytical methods, including a ±0.2 percentage-point accuracy threshold (s6)","Sampling and averaging rules that require ‘sufficient samples’ to reflect actual strength (s5(1)–(3))","Different tolerance for beer subject to secondary fermentation (0.3 percentage points) creating a product-specific rule (s7(2))","Link between measured strength and tariff classification/customs duty — administrative and commercial consequences for importers (s7)","Mandatory conformity of instruments to legal measurement requirements and a specific gravity constant for calculations (s6(1); s5(4))","Repeal of an earlier CEO determination, introducing implementation/transition considerations for affected parties (s8)"],"plain_english_summary":"This instrument prescribes how alcohol strength is determined for customs duty: how samples are taken and averaged, the temperature basis (20 °C), acceptable measurement methods and equipment standards, and tolerance thresholds before duties are recalculated. It affects importers, testing laboratories and Customs — importers pay duty based on labelled strength unless measured strength exceeds the label by more than 0.2% (0.3% for beer undergoing secondary fermentation) (s5, s6, s7). It repeals the 2009 determination and applies to goods entered for home consumption from commencement (s8, s9)."}},"importantCases":[],"_links":{"self":"/api/acts/comptroller-general-of-customs-strength-of-alcoholic-beverages-determination-2019","history":"/api/acts/comptroller-general-of-customs-strength-of-alcoholic-beverages-determination-2019/history","analysis":"/api/acts/comptroller-general-of-customs-strength-of-alcoholic-beverages-determination-2019/analysis","conflicts":"/api/acts/comptroller-general-of-customs-strength-of-alcoholic-beverages-determination-2019/conflicts","importantCases":"/api/acts/comptroller-general-of-customs-strength-of-alcoholic-beverages-determination-2019/important-cases","documents":"/api/acts/comptroller-general-of-customs-strength-of-alcoholic-beverages-determination-2019/documents"}}