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HMRC internal manual

Holding and Movements Export Shops

Guide to calculating excise duty: Wine and Cider

Wines including made wine, sparkling wine and fortified wine (eg Port and Sherry). Cider not exceeding 8.5%.

These are calculated on the volume in Hectolitres and the alcohol by volume, within strength bandings. For example, to find the Excise duty on a case of wine containing 12 bottles of 75cl 7% ABV.

Convert to bulk Hectolitres:

(12 x 0.75)/100 = 0.09 hl

The duty rate for the product is then applied to bulk volume calculated.

Obtain the duty rate from Part 12, Volume 1 of the Tariff.

Multiply the bulk hectolitres by the duty rate.

Thus for still wine exceeding 5.5% but not 15% ABV (the duty rate in 2002 is £154.37 per Hectolitre.) The duty on a case is:

(12 x 0.75)/100 x 154.37 = £13.89