|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|101. Restriction on delivery of immature spirits.|
|Distiller's and rectifier's warehouse.||Restriction on carrying on of other trades by distiller, rectifier or denaturer.|
|Restriction on delivery of immature spirits.||101. (1) Subject to subsection (2), no spirits shall be delivered from a distillery or a distiller's warehouse unless they have been warehoused for a period of at least three years.
(2) Subsection (1) shall not apply to -
(a)spirits delivered for rectification;
(b)spirits delivered for denaturing;
(c)spirits delivered for exportation;
(d)spirits distilled at a strength of not less than sixty degrees over proof delivered for compounding;
(e)spirits delivered to a wine manufacturer.
(3) If a person delivers or procures or attempts to procure the delivery of spirits in contravention of this section he shall be guilty of an offence; and any spirits the delivery of which has been procured by the offence shall be liable to forfeiture.