Comptroller-General of Customs (Strength of Alcoholic Beverages) Determination 2019
5Sampling and analysis
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5 Sampling and analysis
(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. (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. (3) The strength of an alcoholic beverage: (a) is taken to be the average of the strength of all the sample measurements; and (b) is to be expressed as a percentage, as if the alcohol were measured at a temperature of 20 °C. (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.