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Excise (Alcoholic Strength of Excisable Goods) Determination 2019
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Excise (Alcoholic Strength of Excisable Goods) Determination 2019
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5.10 For the purposes of working out the excise duty payable on alcoholic excisable goods (excluding beer subject to secondary fermentation):
5.10.1 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.
5.10.2 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.
5.11 For the purposes of working out the excise duty payable on beer subject to secondary fermentation:
5.11.1 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.
5.11.2 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.