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Title 26 — Internal Revenue CodeRelease 119-73not60

§5382 Cellar Treatment of Natural Wine

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 III— CELLAR TREATMENT AND CLASSIFICATION OF WINE › § 5382

Last updated Apr 5, 2026|Official source

Summary

Allows certain methods to treat natural wine and the fruit juice used to make it so the finished wine meets good commercial standards. For wine made in the United States, allowed methods include traditional or new practices used in the country under rules the Secretary writes. For wine covered by an international agreement, the United States will accept practices allowed by that agreement. If a treatment has been commonly used in U.S. commerce, it stays allowed unless the Secretary issues a regulation saying it is not. For imported wine made after December 31, 2004, the Secretary will accept the producing country’s certification with an affirmed lab analysis, any treaty-required certification, or a certification from an importer that owns or controls (or has an affiliate that owns or controls) a winery with a basic permit. Proper cellar treatment (one-line): methods used to correct or stabilize wine or juice so the final product meets good commercial practice. Affiliate (one-line): a winery’s parent, subsidiary, or another company in which they have an ownership interest. The law lists specific allowed treatments, including using pure concentrated or unconcentrated juice or must reconstituted to original density or to at least 22 degrees Brix; adding wine spirits distilled from the same fruit (as long as final alcohol does not exceed 24 percent, and for still wines this addition is limited to wines produced and treated in bonded cellars within the same State); amelioration and sweetening under sections 5383 and 5384; certain refermentation and dosage for effervescent wines if final alcohol is no more than 14 percent; natural darkening from storage or heating; blending wines or like juices from the same fruit; using acids to correct natural deficiencies; and adding volatile fruit-flavor concentrate from the winemaker’s own production made at a plant qualified under section 5511. The Secretary may set limits on clarifying, stabilizing, preserving, fermenting, and corrective methods not considered good commercial practice. Juice or must that lost volatile flavor at a qualified plant can be treated as pure if the same flavor or an equivalent concentrate from the same fruit (or same grape/berry variety) is added back at the qualified plant or at the bonded cellar.

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 5, 2026

Release point: 119-73not60