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Duty is charged to the alcohol content. This is calculated by multiplying the bulk litres by the ABV of the product. »Ê¹ÚÌåÓýapp excise duty is then obtained by multiplying this amount by the spirit duty rate.

To calculate the excise duty on a 100 cases of 40% ABV whiskey each containing 12 x 70cl

Volume per case. 12 x 0.70 = 8.4 litres.

Alcohol volume is then calculated as: 40% of 8.4 litres = 0.40 x 8.4 = 3.36L of alcohol per case

Total Alcohol Volume for the consignment. 100 x 3.36 = 336L of alcohol.

»Ê¹ÚÌåÓýapp duty on 100 cases is: 336 L of alcohol x current duty rate for spirits (check GOV.UK for current rate)