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

 

important icon NOTE

For authorized standard of fill container requirements, see distilled spirits labeling regulations at 27 CFR part 5 and wine labeling regulations at 27 CFR part 4.

 

For conversion factor requirements, see distilled spirits regulations at 27 CFR part 19 and wine regulations at 27 CFR part 24.

TTB G 2012-4A

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For more information on labeling, contact us at 202-453-2250 or toll free at 866-927-ALFD (2533) or send us a message using our ALFD Contact Form. See our customer service desk information page for more contact information.

 

For more information on conversion factor requirements, contact us at 202-453-2265 or send us a message using our RRD Contact Form.

Page last reviewed: August 24, 2022
Page last updated: August 30, 2022
Maintained by: Alcohol Labeling and Formulation Division, National Revenue Center, Regulations and Rulings Division