(1) Spirits warehoused may, on the prescribed bond being given and subject to regulations, be delivered for exportation or ship's stores, without payment of duty.
(2) All duty payable under section 33 and all storage dues payable on such spirits must be paid before delivery or methylation of the spirits.
(3) The exporter shall within 6 months after the date of the delivery from warehouse produce to the Comptroller of Excise an approved certificate of the landing of the spirits at the port of destination, unless he or she furnish other proof to the satisfaction of the Comptroller of Excise that such spirits have been exported beyond the limits of the State.