Record keeping and related requirements for breweries

Determining beer volumes

Excise law sets out how to work out volumes for duty purposes. Breweries should regularly conduct volumetric testing of their bulk and packaged product and record the results.

Tolerances for containers more than two litres in volume

Each brewery must nominate a fill volume for each container more than two litres in volume (a bulk container) and this is to be used to calculate the excise duty payable.

If the volume of the contents is not nominated, the dutiable volume is the actual volume of the contents.

If the actual volume of beer in the bulk container is more than 101% of the nominated fill volume, additional duty is payable.

Tolerances for containers two litres or less in volume

Duty is payable on the labelled contents of containers if the container size is two litres or less.

If the volume of the contents is not indicated on a label attached to the container, the dutiable volume is the actual volume of the contents.

If the actual volume of beer in that container is more than 101.5% of the labelled contents, additional duty is payable.

Sections within Other requirements

• Alcohol-strength testing
• Determining beer volumes
• Calibrating vessels
• Stocktakes
• Operational losses
• Abnormal losses