Title 26 — Internal Revenue CodeRelease 119-73
§5364 Wine Imported in Bulk
Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter F— Bonded and Taxpaid Wine Premises › Part II— OPERATIONS › § 5364
Summary
Natural wine imported into the United States in bulk containers can be moved from customs custody to a bonded wine cellar without paying the federal wine tax at the border. Once the wine is released from customs, the wine cellar's proprietor becomes responsible for the tax, and the importer is relieved of that liability.
Full Legal Text
Title 26, §5364
Internal Revenue Code — Source: USLM XML via OLRC
Natural wine (as defined in section 5381) imported or brought into the United States in bulk containers may, under such regulations as the Secretary may prescribe, be withdrawn from customs custody and transferred in such bulk containers to the premises of a bonded wine cellar without payment of the internal revenue tax imposed on such wine. The proprietor of a bonded wine cellar to which such wine is transferred shall become liable for the tax on the wine withdrawn from customs custody under this section upon release of the wine from customs custody, and the importer, or the person bringing such wine into the United States, shall thereupon be relieved of the liability for such tax.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5364, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1381, limited proprietors of bonded wine cellars or taxpaid wine bottling houses to the production, reception, storage, or use of only standard wine, prior to repeal by Pub. L. 96–39, title VIII, §§ 807(a)(46), 810, July 26, 1979, 93 Stat. 287, 292, eff. Jan. 1, 1980. Another prior section 5364, act Aug. 16, 1954, ch. 736, 68A Stat. 665, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1998—Pub. L. 105–206 substituted “Natural wine (as defined in section 5381) imported or brought into” for “Wine imported or brought into” in first sentence.
Statutory Notes and Related Subsidiaries
Effective Date
of 1998 AmendmentAmendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.
Effective Date
Pub. L. 105–34, title XIV, § 1422(c), Aug. 5, 1997, 111 Stat. 1050, provided that: “The
Amendments
made by this section [enacting this section] shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act [Aug. 5, 1997].”
Reference
Citations & Metadata
Citation
26 U.S.C. § 5364
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73