A person or company engaged in the manufacture or import of an alcoholic beverage from the third, fourth or fifth group must, before offering this beverage for sale or offering it free of charge, make a declaration in duplicate to the indirect taxation authorities, stating, together with his or her name and address, the name of the beverage, its composition and the use, as an aperitif or digestive, for which it is intended. One of the copies of this declaration is sent by the indirect taxation authorities to the Minister for Health.
No change may be made to the composition of a declared beverage or to its method of manufacture unless it has first been declared in the same way.
The same beverage may not be declared both as an aperitif and as a digestive.