| (a) | be produced from a mash of grain— |
| (i) | in which the diastase of the malt contained therein, with or without other natural enzymes, has brought about sugar conversion; |
| (ii) | which has been fermented by the activity of yeast; and |
| (iii) | which has been distilled at less than 94,8 per cent alcohol by volume so that the distillate has a flavour and taste originating from the raw material used; |
| (b) | be matured for at least three years in wooden casks with a capacity of not more than 700 litres; and |
| (c) | have a residual sugar content of not more than— |
| (i) | 1,0 gram per litre; or |
| (ii) | 100,0 gram per litre if flavoured; and |
| (d) | have an alcohol content of at least— |
| (ii) | 35 per cent if flavoured. |
[Regulation 15(1)(c) and (d) substituted by regulation 14 of Notice No. R. 5976, GG52263, dated 14 March 2025]
| (2) | Whiskey produced in the Republic shall be matured as contemplated in subregulation (1)(b) by storage in a customs and excise warehouse in wooden casks approved for this purpose by the Commissioner of Customs and Excise. |
