Article 14
1
Spirit drinks shall be deemed to have been exported on the day on which customs export formalities were completed.
2
The declaration submitted when the customs export formalities are completed must contain:
a
a description of the spirit drinks concerned, in accordance with the combined nomenclature;
b
the quantities, expressed in litres of pure alcohol, of spirit drinks being exported;
c
a description of, or other reference to, the composition of the spirit drinks such that the type of cereals used can be determined;
d
the Member State of production.
3
For the purposes of paragraph 2(c), if the spirit drink is obtained from different types of cereals and it results from a subsequent blending it shall be sufficient to state this in the declaration.