| (a) | The alcoholic strength by volume of any spirits or spirituous preparation imported into or manufactured in the Republic shall be determined by means of: |
| (ii) | a near infrared spectrometer; |
| (iii) | distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter; or |
| (iv) | an alcohol hydrometer and the measurement tables in volume 2 of the “Practical Alcohol Tables” (published by the International Organisation of Legal Metrology). |
| (b) | Instruments, devices or equipment used to measure the alcoholic strength by volume of spirits or spirituous preparations, including hydrometers, thermometers and weighing instruments, must conform to legal requirements pertaining to measurement. |
[Rule 32.01 substituted by section 3 of Notice No. R.638, GG43399, dated 5 June 2020]
| 32.02 | In any bill of entry, certificate, return, invoice, statement or other document submitted to the Controller in accordance with the provisions of the Act in respect of imported spirits or spirituous preparations or spirits or spirituous preparations manufactured in the Republic, the strength of such spirits or spirituous preparations shall be declared as percentage alcohol by volume at 20° Celsius. |
