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HMRC internal manual

Spirits Production Manual

HM Revenue & Customs
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Law, Policy and Application - Ascertainment of volume of spirits


(1) The volume of spirits contained in any container may be ascertained for any purpose by such method involving weight, measure or gauge as the Commissioners may approve.

(2) Where the Commissioners under paragraph (1) of this Regulation approve ascertainment by weighing, the volume shall be calculated by means of a hydrometer and table entitled ‘Contents by Weight Table’. – TSRRegn 19

Policy and Application

Further information on the measurement of volume of spirits can be found at SPIR3320.