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HMRC internal manual

Holding and Movements Export Shops

Guide to calculating excise duty: Beer

Beer is calculated by converting the bulk litres into Hectolitres and multiplying by the ABV figure declared. The current excise duty rate is then applied to this figure.

To find the excise duty on 150 cases of Beer each containing 24 bottles of 33cl 5% ABV.

Convert to bulk hectolitres:

(24 x 0.33)/100 x 150 = 11.88hl

The bulk Hectolitre figure is multiplied by the declared ABV amount:

11.88 x 5 = 59.4 hl%ABV

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

Multiply the hl%ABV amount by the current Beer duty rate. This duty rate is £11.89 in 2002.

The duty on 150 cases is: £11. 89 x 59.4 = £706.26.