{
  "url": "https://openlegislation.uk/eu-regulation-1994-3115/annex-I/section-I/division-B/division-10",
  "json_url": "https://openlegislation.uk/eu-regulation-1994-3115/annex-I/section-I/division-B/division-10.json",
  "legislation": "eur/1994/3115",
  "legislation_title": "Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1994-3115",
  "path": "annex/I/section/I/division/B/division/10",
  "kind": "division",
  "number": "10",
  "heading": "In Chapter 22 the symbol ‘ECU/% vol/hl’ in columns 3 and 4 means that a specific duty, expressed in ecus, is to be calculated for each percentage volume of alcohol per hectolitre. Thus a beverage having an alcohol content by volume of 40 % is to be charged as follows:",
  "text": "‘ECU 1/% vol/hl’ = ECU 1 x 40, giving a duty of ECU 40 per hectolitre, or\n‘ECU 1/% vol/hl + ECU 5/hl’ = ECU 1 x 40 plus ECU 5, giving a duty of ECU 45 per hectolitre.\nWhere, in addition, a minimum (MIN) value is shown, for example ‘ECU 1,6/% vol/hl MIN ECU 9/hl’, it means that the duty, calculated on the basis of the abovementioned rule, is to be compared with the minimum duty, for example ‘ECU 9/hl’, and the higher of the two is to be applied.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1994/3115/annex/I/section/I/division/B/division/10",
    "retrieved_at": "2026-11-01T14:59:54.248029+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}