# 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, Division 10: 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:

Extent: E+W+S+N.I.

‘ECU 1/% vol/hl’ = ECU 1 x 40, giving a duty of ECU 40 per hectolitre, or
‘ECU 1/% vol/hl + ECU 5/hl’ = ECU 1 x 40 plus ECU 5, giving a duty of ECU 45 per hectolitre.
Where, 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.

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Source: https://www.legislation.gov.uk/eur/1994/3115/annex/I/section/I/division/B/division/10 (the official version)
Page: https://openlegislation.uk/eu-regulation-1994-3115/annex-I/section-I/division-B/division-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.