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 › § 5388
Allows wines to be labeled, moved, and sold only with truthful descriptions. Standard wines can leave bonded premises and be labeled by their kind and place of origin. If no common name is known, the label must honestly say what the wine is. Wines that are not standard may be moved or sold only with a label that truly describes what they are and clearly separates them from standard wines, following rules made by the Secretary. Some common place-names can be used as semi-generic names for wines from other places only if the actual place of origin appears right next to that name and the wine meets the relevant identity or trade standard. Names treated this way include Angelica, Burgundy, Claret, Chablis, Champagne, Chianti, Malaga, Marsala, Madeira, Moselle, Port, Rhine Wine (or Hock), Sauterne, Haut Sauterne, Sherry, Tokay, and Retsina. For those named wines, the label must show the true origin, the wine must meet the standard or trade understanding, and if the wine uses a brand name the maker (or successor) must have held a Certificate of Label Approval or exemption for that brand showing the semi-generic name before March 10, 2006. These special rules do not apply to wines with less than 7 percent or more than 24 percent alcohol by volume, wines meant only for sale outside the United States, or wines that do not have a brand name.
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Internal Revenue Code — Source: USLM XML via OLRC
Legislative History
Reference
Citation
26 U.S.C. § 5388
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60