Metric Conversion Tables
Use the following tables and information to convert metric container sizes to U.S. gallons when computing taxable quantities of distilled spirits and wine. Also see current tax rates for distilled spirits and wine.
Distilled Spirits
Authorized Standard of Fill Container (other than cans) Sizes (see 27 CFR 5.203(a)(1))
| Container size | Equivalent fluid ounces | Containers per case | Liters per case | U.S. Gallons per case |
|---|---|---|---|---|
| 1.8 liters | 60.9 Fl. Oz. | 6 | 10.8 | 2.853058 |
| 1.75 liters | 59.2 Fl. Oz. | 6 | 10.5 | 2.773806 |
| 1.00 liters | 33.8 Fl. Oz. | 12 | 12 | 3.170064 |
| 900 milliliters | 30.4 Fl. Oz. | 12 | 10.8 | 2.853058 |
| 750 milliliters | 25.4 Fl. Oz. | 12 | 9 | 2.377548 |
| 720 milliliters | 24.3 Fl. Oz. | 12 | 8.64 | 2.282446 |
| 700 milliliters | 23.7 Fl. Oz. | 12 | 8.4 | 2.219045 |
| 375 milliliters | 12.7 Fl. Oz. | 24 | 9 | 2.377548 |
| 200 milliliters | 6.8 Fl. Oz. | 48 | 9.6 | 2.536051 |
| 100 milliliters | 3.4 Fl. Oz. | 60 | 6 | 1.585032 |
| 50 milliliters | 1.7 Fl. Oz. | 120 | 6 | 1.585032 |
Authorized Standard of Fill Container Size for Cans Only (see 27 CFR 5.203(a)(2))
| Container size | Equivalent fluid ounces | Containers per case | Liters per case | U.S. Gallons per case |
|---|---|---|---|---|
| 355 milliliters | 12 Fl. Oz. | 24 | 8.52 | 2.250001 |
| 200 milliliters | 6.8 Fl. Oz. | 48 | 9.6 | 2.536051 |
| 100 milliliters | 3.4 Fl. Oz. | 60 | 6 | 1.585032 |
| 50 milliliters | 1.7 Fl. Oz. | 120 | 6 | 1.585032 |
Official Conversion Factor: 1 Liter = 0.264172 U.S. Gallon (see 27 CFR 19.582) For the examples above, the conversion from liters to U.S. units was made before multiplying by the number of cases and the quantity in U.S. units is rounded to the sixth decimal, as required under §19.582(a). If the conversion from liters to U.S. units is made after multiplying by the number of cases, the quantity in U.S. units must be rounded to the nearest hundredth (i.e., second decimal) see §19.582(b). Once converted to wine gallons, the proprietor must determine the proof gallons of spirits in cases (see 27 CFR 30.52). |
For information on how to calculate the proof gallons of distilled spirits, see FAQ S2.
Wine
Authorized Standard of Fill Container Sizes (see 27 CFR 4.72)
| Container size | Equivalent fluid ounces | Containers per case | Liters per case | U.S. Gallons per case |
|---|---|---|---|---|
| 3 liters | 101 Fl. Oz. | 4 | 12 | 3.17004 |
| 1.5 liters | 50.7 Fl. Oz. | 6 | 9 | 2.37753 |
| 1.00 liters | 33.8 Fl. Oz. | 12 | 12 | 3.17004 |
| 750 milliliters | 25.4 Fl. Oz. | 12 | 9 | 2.37753 |
| 500 milliliters | 16.9 Fl. Oz. | 24 | 12 | 3.17004 |
| 375 milliliters | 12.7 Fl. Oz. | 24 | 9 | 2.37753 |
| 355 milliliters | 12.0 Fl. Oz. | 24 | 8.52 | 2.25073 |
| 250 milliliters | 8.5 Fl. Oz. | 48 | 12 | 3.17004 |
| 200 milliliters | 6.8 Fl. Oz. | 48 | 9.6 | 2.53603 |
| 187 milliliters | 6.3 Fl. Oz. | 48 | 8.98 | 2.37119 |
| 100 milliliters | 3.4 Fl. Oz. | 60 | 6 | 1.58502 |
| 50 milliliters | 1.7 Fl. Oz. | 120 | 6 | 1.58502 |
| Official Conversion Factor: 1 Liter = 0.26417 U.S. Gallon. | ||||
| Equivalent gallonage may be determined by multiplying total liters by a conversion factor of 0.26417 gallons per liter (which is rounded to the fifth decimal), as required under 27 CFR 24.300(a)(2). | ||||
TTB G 2012-4A
August 24, 2022