Document ID: chunk:federal_register_of_legislation:C2025C00155:section:137:p2
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 137 (pt 2/2)
Character Range: 675239–676519

of the volume so indicated—the volume so indicated;
 (b) if the volume of the contents of the container is indicated on a label printed on, or attached to, the container and the actual volume of the contents of the container exceeds 101.5% of the volume so indicated—a volume equal to the sum of:
 (i) the volume so indicated; and
 (ii) the volume by which the actual volume of the contents of the container exceeds 101.5% of the volume so indicated; or
 (c) if the volume of the contents of the container is not indicated on a label printed on, or attached to, the container—the actual volume of the contents of the container;
and duty on beer so entered shall be fixed accordingly.
 (3) In determining, for the purposes of this section, the volume of the contents of containers entered for home consumption, a Collector is not required to take a measurement of the contents of each container so entered but may employ such methods of sampling as are approved in writing by the Comptroller‑General of Customs for the purpose.
 (4) In this section:
bulk container, in relation to beer, means a container that has the capacity to have packaged in it more than 2 litres of beer.
container, in relation to beer, includes a bottle, can or any other article capable of holding liquids.