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Foreign spirits racked into casks, not less than nine gallons, may be exported.
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3. Notwithstanding any existing provision to the contrary in the Customs Acts, foreign spirits racked or drawn off in a warehouse may, in casks each containing not less than nine gallons, be exported or removed for exportation only to another warehouse in the United Kingdom, and may be imported into the Channel Islands, or any of them, and may be exported from the said Islands to foreign parts only, and may be removed from any one to any other of the said Islands without any licence from the officers of Customs, and may be carried coastwise from any one part to any other part of said Islands.
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