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 |
|---|---|---|---|---|
| 3.75 L | 126.8 Fl. Oz. | 6 | 22.5 | 5.943871 |
| 3 L | 101.4 Fl. Oz. | 6 | 18 | 4.755096 |
| 2 L | 67.6 Fl. Oz. | 6 | 12 | 3.170064 |
| 1.8 L | 60.9 Fl. Oz. | 6 | 10.8 | 2.853058 |
| 1.75 L | 59.2 Fl. Oz. | 6 | 10.5 | 2.773806 |
| 1.5 L | 50.8 Fl. Oz. | 6 | 9 | 2.377548 |
| 1.00 L | 33.8 Fl. Oz. | 12 | 12 | 3.170064 |
| 945 mL. | 32 Fl. Oz. | 12 | 11.34 | 2.995711 |
| 900 mL. | 30.4 Fl. Oz. | 12 | 10.8 | 2.853058 |
| 750 mL. | 25.4 Fl. Oz. | 12 | 9 | 2.377548 |
| 720 mL. | 24.3 Fl. Oz. | 12 | 8.64 | 2.282447 |
| 710 mL. | 24 Fl. Oz. | 12 | 8.52 | 2.250746 |
| 700 mL. | 23.7 Fl. Oz. | 12 | 8.4 | 2.219045 |
| 570 mL. | 19.3 Fl. Oz. | 12 | 6.84 | 1.806937 |
| 500 mL. | 16.9 Fl. Oz. | 12 | 6 | 1.585032 |
| 475 mL. | 16.1 Fl. Oz. | 12 | 5.7 | 1.505780 |
| 375 mL. | 12.7 Fl. Oz. | 24 | 9 | 2.377548 |
| 355 mL. | 12 Fl. Oz. | 24 | 8.52 | 2.250746 |
| 350 mL. | 11.8 Fl. Oz. | 24 | 8.4 | 2.219045 |
| 331 mL. | 11.2 Fl. Oz. | 24 | 7.94 | 2.098583 |
| 250 mL. | 8.5 Fl. Oz. | 48 | 12 | 3.170650 |
| 200 mL. | 6.8 Fl. Oz. | 48 | 9.6 | 2.536052 |
| 187 mL. | 6.3 Fl. Oz. | 48 | 8.98 | 2.371208 |
| 100 mL. | 3.4 Fl. Oz. | 60 | 6 | 1.585032 |
| 50 mL. | 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 L | 101 Fl. Oz. | 4 | 12 | 3.17004 |
| 2.25 L | 76.1 Fl. Oz. | 4 | 9 | 2.37753 |
| 1.8 L | 60.9 Fl. Oz. | 6 | 10.8 | 2.85304 |
| 1.5 L | 50.7 Fl. Oz. | 6 | 9 | 2.37753 |
| 1.00 L | 33.8 Fl. Oz. | 12 | 12 | 3.17004 |
| 750 mL. | 25.4 Fl. Oz. | 12 | 9 | 2.37753 |
| 720 mL. | 24.3 Fl. Oz. | 12 | 8.64 | 2.28243 |
| 700 mL. | 23.7 Fl. Oz. | 12 | 8.4 | 2.21903 |
| 620 mL. | 21.0 Fl. Oz. | 12 | 7.44 | 1.96542 |
| 600 mL. | 20.3 Fl. Oz. | 15 | 9 | 2.37753 |
| 568 mL. | 19.2 Fl. Oz. | 12 | 6.82 | 1.80058 |
| 550 mL. | 18.6 Fl. Oz. | 12 | 6.6 | 1.74352 |
| 500 mL. | 16.9 Fl. Oz. | 24 | 12 | 3.17004 |
| 473 mL. | 16.0 Fl. Oz. | 12 | 5.68 | 1.49943 |
| 375 mL. | 12.7 Fl. Oz. | 24 | 9 | 2.37753 |
| 360 mL. | 12.2 Fl. Oz. | 12 | 4.32 | 1.14121 |
| 355 mL. | 12.0 Fl. Oz. | 24 | 8.52 | 2.25073 |
| 330 mL. | 11.2 Fl. Oz. | 12 | 3.96 | 1.04611 |
| 300 mL. | 10.1 Fl. Oz. | 12 | 3.6 | 0.95101 |
| 250 mL. | 8.5 Fl. Oz. | 48 | 12 | 3.17004 |
| 200 mL. | 6.8 Fl. Oz. | 48 | 9.6 | 2.53603 |
| 187 mL. | 6.3 Fl. Oz. | 48 | 8.98 | 2.37119 |
| 180 mL. | 6.1 Fl. Oz. | 30 | 5.4 | 1.42652 |
| 100 mL. | 3.4 Fl. Oz. | 60 | 6 | 1.58502 |
| 50 mL. | 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 2012-4
On May 20, 2026, we updated this guidance to reflect new container sizes implemented under T.D. TTB-200, Standards of Fill for Wine and Distilled Spirits