Comptroller-General of Customs (Strength of Alcoholic Beverages) Determination 2019
7Permitted Variations
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7 Permitted Variations
(1) For the purpose of working out the customs duty payable on an alcoholic beverage (excluding beer subject to secondary fermentation):
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 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.
(2) For the purposes of working out the customs duty payable on beer subject to secondary fermentation:
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 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.