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.