Permitted variations for the purposes ofPermitted variations for the purposes of working out the excise duty payable on alcoholic excisable goods

Permitted variations for the purposes of working out the excise duty payable on alcoholic excisable goods

5.4 For alcoholic excisable goods packaged in a bulk container:

5.4.1 if the volume of the contents is not nominated, the dutiable volume is the actual volume of the contents;

5.4.2 if the volume of the contents is nominated and:

5.4.2.1 the actual volume of the contents does not exceed 101% of the nominated volume, the dutiable volume is the nominated volume;

5.4.2.2 the actual volume of the contents exceeds 101% of the nominated volume, the dutiable volume is the actual volume.

5.5 For alcoholic excisable goods not packaged in a bulk container:

5.5.1 if the volume of the contents is not indicated on the container, the dutiable volume is the actual volume of the contents;

5.5.2 if the volume of the contents is indicated on the container and:

5.5.2.1 the actual volume of the contents does not exceed 101.5% of the indicated volume, the dutiable volume is the indicated volume;

5.5.2.2 the actual volume of the contents exceeds 101.5% of the indicated volume, the dutiable volume is the actual volume.