SPIR3170 - Law, Policy and Application - warehousing of spirits

Law

(1) A distiller shall not warehouse any spirits until he has taken account of them in such manner and to such extent as the Commissioners may require.

(2) Save as the Commissioners may otherwise allow, when spirits of which account has been taken are contained in a spirits receiver which is not also approved as a warehouse vat the distiller shall remove them to a warehouse immediately.

(3) When spirits of which account has been taken are contained in a spirit receiver which is also approved as a warehouse vat those spirits shall be deemed to be warehoused as soon as account of them has been taken.

(4) [repealed]

(5) Where spirits remain in a warehouse vat which is also approved as a spirit receiver, the distiller shall take account of such spirits before the warehouse vat is used as a spirit receiver. – TSR Regn 26

Policy and Application

Before warehousing spirits, distillers must take account of the spirits and enter the details in their business records.

Unless the spirits receiver is also approved as a warehouse vat, the spirits of which account has been taken must be removed to an approved warehouse immediately thereafter.

Distillers who use a dual purpose spirit receiver / warehouse vat must take account of any spirit remnant in the warehouse vat before the vessel reverts to a spirit receiver.