- a mixture containing half alcohol by volume at 60 degrees Fahrenheit
- Where Article 7 applies, proof must also be provided that the spirit drinks concerned have reached the destination for which the refund was fixed.
- In order to establish the coefficient, it should be compulsory to provide proof that the quantities of spirit drinks have been exported.
- For the purposes of Article 4, proof shall be provided that the quantities of spirit drinks which fulfil the conditions laid down in Article 23(2) of the Treaty have been exported.
- For a quantity of a spirit drink to be deemed to have been exported, the proof referred to in Article 13 must be submitted to the designated authorities within six months of the date on which the customs export formalities are completed.