Title 26 › 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
Allows certain methods to fix or stabilize natural wine or the juice used to make it so the final product meets good commercial standards and any rules the Secretary creates. Treatments already used in common U.S. winemaking stay allowed unless the Secretary says they are not. For wine made abroad after December 31, 2004, the Secretary will accept the producing country’s practices if a government certificate and a lab report are provided, if an international agreement requires it, or if the importer (or an affiliate that owns or controls a winery with a basic permit) certifies those practices. Specifically allowed actions include using concentrated or unconcentrated juice or must rehydrated to at least 22 degrees Brix; adding U.S.-distilled wine spirits from the same fruit so the wine does not exceed 24% alcohol (and for still wines such spirits may be added only in the same State where the wine was made); amelioration and sweetening under related rules; refermentation and dosage for sparkling wines if final alcohol is no more than 14%; normal darkening from storage or heating; blending only with the same kind of fruit; using acids to correct or stabilize when commercially acceptable; and adding volatile fruit-flavor concentrate made from the same fruit in no greater proportion than in the original juice. The Secretary may also set limits on clarifying, stabilizing, preserving, fermenting, and corrective methods. Proper cellar treatment: methods used to correct or stabilize wine (and, for imports, practices allowed under treaties). Affiliate: a parent, subsidiary, or other related owner.
Full Legal Text
Internal Revenue Code, Source: USLM XML via OLRC
Legislative History
Reference
Citation
26 U.S.C. § 5382
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110