Title 26 — Internal Revenue CodeRelease 119-73
§5382 Cellar treatment of natural wine
Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter F— - Bonded and Taxpaid Wine Premises › Part PART III— - CELLAR TREATMENT AND CLASSIFICATION OF WINE › § 5382
Summary
Allows certain ways of treating natural wine so it can be finished, corrected, or stabilized for sale. U.S. methods that are part of normal commercial practice are allowed unless the Secretary makes a regulation saying they are not. For wine made abroad after December 31, 2004, the Secretary must accept the producing country’s certified practices with a lab analysis, any treaty-required certification, or a certification from an importer who owns or controls (or has an affiliate that owns or controls) a winery with a basic permit. An “affiliate” means a parent, subsidiary, or other entity with an ownership interest. Lists specific allowed treatments and limits. These include using pure concentrated or unconcentrated juice or must restored to original density or to not less than 22 degrees Brix; adding U.S.-distilled wine spirits from the same fruit as long as the final alcohol is not over 24 percent by volume and, for still wines, additions are done within the same State in bonded wine cellars; amelioration and sweetening under the cited rules for grape and other fruit wines; refermentation and dosage for effervescent wines if the finished alcohol does not exceed 14 percent by volume; natural darkening from storage or heat; blending only with the same kind of fruit; using acids to correct deficiencies; and adding the winemaker’s own volatile fruit-flavor concentrate from the same fruit at a qualified plant. The Secretary may set limits on clarifying, stabilizing, preserving, fermenting, or corrective methods that are not accepted in good commercial practice.
Full Legal Text
Title 26, §5382
Internal Revenue Code — Source: USLM XML via OLRC
(a)(1)Proper cellar treatment of natural wine constitutes—
(A)subject to paragraph (2), those practices and procedures in the United States, whether historical or newly developed, of using various methods and materials to correct or stabilize the wine, or the fruit juice from which it is made, so as to produce a finished product acceptable in good commercial practice in accordance with regulations prescribed by the Secretary; and
(B)subject to paragraph (3), in the case of wine produced and imported subject to an international agreement or treaty, those practices and procedures acceptable to the United States under such agreement or treaty.
(2)For purposes of paragraph (1)(A), where a particular treatment has been used in customary commercial practice in the United States, it shall continue to be recognized as a proper cellar treatment in the absence of regulations prescribed by the Secretary finding such treatment not to be proper cellar treatment within the meaning of this subsection.
(3)(A)In the case of imported wine produced after December 31, 2004, the Secretary shall accept the practices and procedures used to produce such wine, if, at the time of importation—
(i)the Secretary has on file or is provided with a certification from the government of the producing country, accompanied by an affirmed laboratory analysis, that the practices and procedures used to produce the wine constitute proper cellar treatment under paragraph (1)(A),
(ii)the Secretary has on file or is provided with such certification, if any, as may be required by an international agreement or treaty under paragraph (1)(B), or
(iii)in the case of an importer that owns or controls or that has an affiliate that owns or controls a winery operating under a basic permit issued by the Secretary, the importer certifies that the practices and procedures used to produce the wine constitute proper cellar treatment under paragraph (1)(A).
(B)For purposes of this paragraph, the term “affiliate” has the meaning given such term by section 117(a)(4) of the Federal Alcohol Administration Act (27 U.S.C. 211(a)(4)) and includes a winery’s parent or subsidiary or any other entity in which the winery’s parent or subsidiary has an ownership interest.
(b)The practices and procedures specifically enumerated in this subsection shall be deemed proper cellar treatment for natural wine:
(1)The preparation and use of pure concentrated or unconcentrated juice or must. Concentrated juice or must reduced with water to its original density or to not less than 22 degrees Brix or unconcentrated juice or must reduced with water to not less than 22 degrees Brix shall be deemed to be juice or must, and shall include such amounts of water to clear crushing equipment as regulations prescribed by the Secretary may provide.
(2)The addition to natural wine, or to concentrated or unconcentrated juice or must, from one kind of fruit, of wine spirits (whether or not tax-paid) distilled in the United States from the same kind of fruit; except that (A) the wine, juice, or concentrate shall not have an alcoholic content in excess of 24 percent by volume after the addition of wine spirits, and (B) in the case of still wines, wine spirits may be added in any State only to natural wines produced by fermentation in bonded wine cellars located within the same State.
(3)Amelioration and sweetening of natural grape wines in accordance with section 5383.
(4)Amelioration and sweetening of natural wines from fruits other than grapes in accordance with section 5384.
(5)In the case of effervescent wines, such preparations for refermentation and for dosage as may be acceptable in good commercial practice, but only if the alcoholic content of the finished product does not exceed 14 percent by volume.
(6)The natural darkening of the sugars or other elements in juice, must, or wine due to storage, concentration, heating processes, or natural oxidation.
(7)The blending of natural wines with each other or with heavy-bodied blending wine or with concentrated or unconcentrated juice, whether or not such juice contains wine spirits, if the wines, juice, or wine spirits are from the same kind of fruit.
(8)Such use of acids to correct natural deficiencies and stabilize the wine as may be acceptable in good commercial practice.
(9)The addition—
(A)to natural grape or berry wine of the winemaker’s own production, of volatile fruit-flavor concentrate produced from the same kind and variety of grape or berry at a plant qualified under section 5511, or
(B)to natural fruit wine (other than grape or berry) of the winemaker’s own production, of volatile fruit-flavor concentrate produced from the same kind of fruit at such a plant,
(c)The Secretary may by regulations prescribe limitations on the preparation and use of clarifying, stabilizing, preserving, fermenting, and corrective methods or materials, to the extent that such preparation or use is not acceptable in good commercial practice.
(d)For purposes of this part, juice, concentrated juice, or must processed at a plant qualified under section 5511 may be deemed to be pure juice, concentrated juice, or must even though volatile fruit flavor has been removed if, at a plant qualified under section 5511 or at the bonded wine cellar, there is added to such juice, concentrated juice, or must, or (in the case of a bonded wine cellar) to wine of the winemaker’s own production made therefrom, either the identical volatile flavor removed or—
(1)in the case of natural grape or berry wine of the winemaker’s own production, an equivalent quantity of volatile fruit-flavor concentrate produced at such a plant and derived from the same kind and variety of grape or berry, or
(2)in the case of natural fruit wine (other than grape or berry wine) of the winemaker’s own production, an equivalent quantity of volatile fruit-flavor concentrate produced at such a plant and derived from the same kind of fruit.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5382, act Aug. 16, 1954, ch. 736, 68A Stat. 668, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
2006—Subsec. (a)(1)(A). Pub. L. 109–432 substituted “correct or stabilize” for “stabilize”. 2004—Subsec. (a). Pub. L. 108–429 amended heading and text of subsec. (a) generally. Prior to amendment text read as follows: “Proper cellar treatment of natural wine constitutes those practices and procedures in the United States and elsewhere, whether historical or newly developed, of using various methods and materials to correct or stabilize the wine, or the fruit juice from which it is made, so as to produce a finished product acceptable in good commercial practice. Where a particular treatment has been used in customary commercial practice, it shall continue to be recognized as a proper cellar treatment in the absence of
Regulations
prescribed by the Secretary finding such treatment not to be a proper cellar treatment within the meaning of this subsection.” 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1968—Subsec. (b)(2)(B). Pub. L. 90–619 permitted wine spirits to be added to natural wine produced by fermentation in any bonded wine cellars located within the same State in which the addition is to take place. 1965—Subsec. (b)(2). Pub. L. 89–44 struck out “made without added sugar or reserved as provided in section 5383(b) and 5384(b)” after “winemaker’s own production”. 1964—Subsec. (b)(9). Pub. L. 88–653, § 1, added par. (9). Subsec. (d). Pub. L. 88–653, § 2, added subsec. (d).
Statutory Notes and Related Subsidiaries
Effective Date
of 2004 Amendment Pub. L. 108–429, title II, § 2002(b), Dec. 3, 2004, 118 Stat. 2589, provided that: “The amendment made by this section [amending this section] shall take effect on January 1, 2005.”
Effective Date
of 1968 AmendmentAmendment by Pub. L. 90–619 effective on first day of first month which begins 90 days or more after Oct. 22, 1968, see section 6 of Pub. L. 90–619, set out as a note under section 5373 of this title.
Effective Date
of 1965 AmendmentAmendment by Pub. L. 89–44 effective Jan. 1, 1966, see section 806(d)(2) of Pub. L. 89–44, set out as a note under section 5383 of this title.
Effective Date
of 1964 Amendment Pub. L. 88–653, § 4, Oct. 13, 1964, 78 Stat. 1085, provided that: “The
Amendments
made by the first section [amending this section] and section 2 and 3 of this Act [amending this section and section 5511 of this title] shall take effect on the first day of the second month which begins more than 10 days after the date on which this Act is enacted [Oct. 13, 1964].”
Reference
Citations & Metadata
Citation
26 U.S.C. § 5382
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73