Excise (Alcoholic Strength of Excisable Goods) Determination 2019
Sampling and AnalysisSampling and Analysis
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Sampling and Analysis
5.1 The alcoholic strength of alcoholic excisable goods must be measured by analysing samples of the product after it has reached its final alcoholic strength.
5.2 Packaged alcoholic excisable goods may either be:
5.2.1 sampled in the header vessel immediately prior to packaging; or
5.2.2 sampled directly from the packaging line.
5.3 Bulk alcoholic excisable goods may be sampled at any point after reaching final alcoholic strength.
5.4 For non-commercial beer produced at BOPS, it is sufficient to use the strength obtained from the test brews of each recipe, as opposed to sampling each batch produced. The strength of the recipes should be re-established where there is a change to the recipe.
5.5 Where sampling is required, sufficient samples must be taken to ensure an accurate actual strength of the alcoholic excisable good is established.
5.6 The alcoholic strength of a particular alcoholic excisable good:
5.6.1 is taken to be the average of the strength of all the sample measurements for that particular alcoholic excisable good;
5.6.2 is to be expressed as a percentage, if the alcohol were measured at a temperature of 20°C; and
5.6.3 when calculating volume by reference to the specific gravity of alcohol, the calculation is to be made on the basis that the specific gravity of alcohol in relation to water is 0.79067 (based on a temperature of 20°C and in a vacuum).