| (a) | be produced from a mash of malt— |
| (i) | in which the diastase 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 in a pot-still 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 1,0 gram per litre; and |
| (d) | have an alcohol content of at least 40 per cent. |
[Regulation 16(1)(c) and (d) substituted by regulation 15 of Notice No. R. 5976, GG52263, dated 14 March 2025]
| (2) | Malt 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. |
