Division 7 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:

• ‘ECU 1/% vol/hl’ = ECU 1 × 40, giving a duty of ECU 40 per hectolitre, or

• ‘ECU 1/% vol/hl + ECU 5/hl’ = ECU 1 × 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.