(1) A distiller may provide, at any place sanctioned by Cabinet, a warehouse for warehousing without payment of duty spirits distilled at the distillery.
(2) Every door of every such warehouse shall be secured by 2 approved locks the key of one of which shall be kept by the distiller.
(3) Every such warehouse must be secured and maintained secure to the satisfaction of the Comptroller of Excise and must not be used for the deposit of spirits therein until it has received the approval of Cabinet.
(4) Cabinet may revoke his or her approval of any warehouse, and upon such revocation all spirits in such warehouse must be removed as the Comptroller of Excise may direct. Notice of the revocation shall be given to the distiller and no allowance or abatement of duty shall be made in respect of any such spirits for decrease in quantity or strength after expiration of the time mentioned in such notice.