(a) Scotch, Irish, and Canadian whiskies.

1. (1) Scotch, Irish, and Canadian whiskies, imported in containers, are not eligible for release from customs custody for consumption, and no person may remove such whiskies from customs custody for consumption, unless that person has obtained and is in possession of an invoice accompanied by a certificate of origin issued by an official duly authorized by the appropriate foreign government, certifying:

   1. (i) That the particular distilled spirits are Scotch, Irish, or Canadian whisky, as the case may be; and
   2. (ii) That the distilled spirits have been manufactured in compliance with the laws of the respective foreign governments regulating the manufacture of whisky for home consumption.
2. (2) In addition, an official duly authorized by the appropriate foreign government must certify to the age of the youngest distilled spirits in the container. The age certified shall be the period during which, after distillation and before bottling, the distilled spirits have been stored in oak containers.

(d) Tequila.

1. (1) Tequila imported in containers is not eligible for release from customs custody for consumption, and no person may remove such Tequila from customs custody for consumption, unless the person removing such Tequila possesses a Certificate of Tequila Export issued by an official duly authorized by the Mexican Government or a conformity assessment body stating that the product is entitled to be designated as Tequila under the applicable laws and regulations of the Mexican Government.
2. (2) If the label of any Tequila imported in containers contains any statement of age, the Tequila is not eligible for release from customs custody for consumption, and no person may remove such Tequila from customs custody for consumption, unless the person removing the Tequila possesses a Certificate of Tequila Export issued by an official duly authorized by the Mexican Government or a conformity assessment body as to the age of the youngest Tequila in the container. The age certified shall be the period during which the Tequila has been stored in oak containers after distillation and before bottling.

(e) Other whiskies. Whisky, as defined in § 5.143(c)(2) through (7) and (10) through (14), imported in bottles, is not eligible for release from customs custody for consumption, and no person shall remove such whiskies from customs custody for consumption, unless that person has obtained and is in possession of a certificate issued by an official duly authorized by the appropriate foreign government certifying:

1. (1) In the case of whisky (regardless of whether it is mixed or blended) that contains no neutral spirits:

   1. (i) The type of the whisky as defined in § 5.143;
   2. (ii) The American proof at which the whisky was distilled;
   3. (iii) That no neutral spirits (or other whisky in the case of straight whisky) have been added or otherwise included in the whisky;
   4. (iv) The age of the whisky; and
   5. (v) The type of oak barrel in which the whisky was aged and whether the barrel was new or reused, charred or uncharred; and

2. (2) In the case of whisky containing neutral spirits:

   1. (i) The type of the whisky as defined in § 5.143;
   2. (ii) The percentage of straight whisky used in the blend, if any;
   3. (iii) The American proof at which any straight whisky in the blend was distilled;
   4. (iv) The percentage of whisky other than straight whisky in the blend, if any;
   5. (v) The percentage of neutral spirits in the blend and the name of the commodity from which the neutral spirits were distilled;
   6. (vi) The age of any straight whisky and the age of any other whisky in the blend; and
   7. (vii) The type of oak barrel in which the age of each whisky in the blend was attained and whether the barrel was new or reused and charred or uncharred.