(1) All spirits removed from the storage tank, or from the receiver direct to packages in accordance with any conditions prescribed under section 15, must be drawn off into packages in the prescribed manner in the presence of an officer who shall take an account of such spirits in the prescribed manner.
(2) Spirits may not be removed from the storage tank or spirit receiver in any package of less capacity than 136 litres, unless with the permission of the Comptroller of Excise.
(3) Packages may, subject to regulations, be full or on ullage.
(4) Spirits may, subject to regulations, before removal into packages be reduced with water to any strength not less than 63% alcohol by volume, and for direct exportation or ship's stores to any strength desired by the distiller.
(Amended by Act 2 of 1992)