Types and Duty Rates

(a) If the volume of liquor in the bottle (subject volume) is not more than 1 litre – at the following rates –

(i)

on the first $200 – 100%;

(ii)

on the remainder – 10%; or

(b) If the subject volume is more than 1 litre – in accordance with the following formula –

A = D x L

where

A means the amount of duty payable;

D means the duty-per-litre for the bottle of liquor; and

L means the subject volume in litres.

(A) The "duty-per-litre" as stated in (b) above is to be assessed based on the "value-per-litre" at the following rates

(i)

on the first $200 – 100%;

(ii)

on the remainder – 10%.

(B) The "value-per-litre" is to be calculated in accordance with the following formula -

P = V ÷ L

where

P means the value-per-litre for the bottle of liquor;

V means the value of the bottle of liquor; and

L means the subject volume in litres.

*

If 2 or more bottles of liquor are packaged as a single item of goods—(a) they are to be regarded as a single bottle of liquor; and (b) the total volume of liquor in the bottles is to be regarded as the subject volume.
 

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"Bottle" includes a barrel and any other container.