Originally Posted by Eastbay1K
As I understand it, that is not the case - the calculation is based upon the actual amount of alcohol itself which you bring in, i.e., a 14% wine is going to be only 1/3 the duty of a 42% spirit. If I ever have over 1L (which is common, but usually not a lot over), I'll just put on the customs form "4 bottles wine", etc.
You are correct. I was referring to wine...sorry about lack of clarity in post. edited to fix.