2. For the first three months of the marketing year, the refund applicable to exports of malt, either in storage at the end of the previous marketing year or made from barley that was in stock at that time, shall be that which would have applied, in respect of the export licence in question, to exports made during the last month of the preceding marketing year.

Malt — a malt produced from spring two-row barley is used.

‘Irish whiskey, category B’ means whiskey made from barley and malt, with at least 30 % malt;

oats as grains, flakes, middlings, hulls and bran; barley as grains, protein and middlings; rice germ expeller; millet as grains; rye as grains and middlings; sorghum as grains; wheat as grains, middlings, bran, gluten feed, gluten and germ; spelt as grains; triticale as grains; maize as grains, bran, middlings, germ expeller and gluten; malt culms; brewers' grains.

(d) 'Irish whiskey, category B' means whiskey made from barley and malt, with at least 30 % malt;

Our mission statement is that through multilateral negotiations, world barley and malt trade will be liberalized by January 1, 2002, with the following zero-for-zero objectives: to complete the elimination of import tariffs, import quotas, import licences and other non-tariff barriers on barley and malt; to allow sanitary and phyto-sanitary restrictions subject to internationally accepted scientific review; and to constrain the monopoly powers of importing state trading entities by making the import of barley and malt subject to progressively greater levels of competition with private trade.