Immature Spirits (Restriction) Act, 1947

Restrictions on delivery for the purposes of home consumption of immature spirits.

2.—(1) (a) Subject to the provisions of this section, no Irish spirits or foreign spirits shall be delivered for home consumption unless they have been warehoused for at least five years.

(b) During the period of three years commencing on the date of the passing of this Act, paragraph (a) of this subsection shall, in its application to rum, have effect as if the word “three” were substituted therein for the word “five”.

(2) The restriction imposed by subsection (1) of this section shall not apply to—

(a) spirits delivered for purposes for which they may be delivered free of duty, or

(b) mixtures, compounds or preparations which have been charged to duty in respect of spirit contained in them or used in their preparation or manufacture.

(3) Subject to the payment of such (if any) duties as may be chargeable thereon and to compliance with such conditions as the Revenue Commissioners may impose, the restriction imposed by subsection (1) of this section shall not apply to—

(a) spirits delivered to a licensed rectifier, a manufacturing chemist or a manufacturer of perfumes, for use in their manufactures or to other persons authorised by the Revenue Commissioners, or

(b) spirits delivered for scientific purposes, or

(c) imported Geneva, or

(d) imported perfumed spirits, or

(e) foreign liqueurs.

(4) Any period which, in the case of imported spirits, is shown to the satisfaction of the Revenue Commissioners to have elapsed between the dates of distillation and importation shall be treated, for the purposes of this section, as a period during which the spirits have been warehoused.

(5) Nothing contained in this section shall interfere with the supply of rectified spirits of wine for the purpose of making medicines to registered medical practitioners, hospitals and persons entitled to carry on the business of a chemist and druggist.

(6) If any person—

(a) procures, or attempts to procure, the delivery of spirits in contravention of this section, or

(b) acts in contravention of, or fails to comply with, any conditions imposed by the Revenue Commissioners in pursuance of this section,

such person shall be liable to a customs or excise penalty, as the case may be, of one hundred pounds and any spirits in respect of which the offence is committed shall be forfeited.