36.—(1) This regulation applies where an owner of intoxicating liquors deposited in a Government warehouse or licensed warehouse wishes to denature the intoxicating liquors.
(2) The owner of the intoxicating liquors or his agent must submit an application to the Director-General setting out the place where the intoxicating liquors are stored and the manner in which the owner intends to denature the intoxicating liquors.
(3) An application under paragraph (2) must be made in such form and manner as the Director-General may require.
(4) Upon receipt of the application, the Director-General may permit the intoxicating liquors to be denatured, but may impose conditions concerning the denaturing of the intoxicating liquors on the owner of the intoxicating liquors or his agent, or both, including any of the following:
(a)
that the denaturing of the intoxicating liquors must be carried out in the presence and under the direction of an officer of customs;
(b)
that the intoxicating liquors must be denatured in accordance with a formula specified by the Director‑General.
(5) The Director-General may authorise the release of the intoxicating liquors which have been denatured in accordance with this regulation (including any condition imposed under paragraph (4)).
(6) For the purpose of paragraphs (4) and (5), the Director‑General may require the owner of the intoxicating liquors or his agent to obtain and submit a certificate, from an analyst employed by a laboratory specified by the Director‑General, identifying the denaturants used to denature the intoxicating liquors.