26 USC 5362 - Removals of wine from bonded wine cellars

U.S Code last checked for updates: Jan 18, 2025

§ 5362.

Removals of wine from bonded wine cellars

(a)

Withdrawals on determination of tax

(b)

Transfers of wine between bonded premises

(1)

In general

(2)

Wine transferred to a distilled spirits plant may not be removed for consumption or sale as wine

Any wine transferred to the bonded premises of a distilled spirits plant—

(A)

may be used in the manufacture of a distilled spirits product, and

(B)

may not be removed from such bonded premises for consumption or sale as wine.

(3)

Continued liability for tax

(4)

Transfer in bond not treated as removal for consumption or sale

(5)

Bonded premises

(c)

Withdrawals of wine free of tax or without payment of tax

Wine on which the tax has not been paid or determined may, under such regulations and bonds as the Secretary may deem necessary to protect the revenue, be withdrawn from bonded wine cellars—

(1)

without payment of tax for export by the proprietor or by any authorized exporter;

(2)

without payment of tax for transfer to any foreign-trade zone;

(3)

without payment of tax for use of certain vessels and aircraft as authorized by law;

(4)

without payment of tax for transfer to any customs bonded warehouse;

(5)

without payment of tax for use in the production of vinegar;

(6)

without payment of tax for use in distillation in any distilled spirits plant authorized to produce distilled spirits;

(7)

free of tax for experimental or research purposes by any scientific university, college of learning, or institution of scientific research;

(8)

free of tax for use by or for the account of the proprietor or his agents for analysis or testing, organoleptic or otherwise; and

(9)

free of tax for use by the United States or any agency thereof, and for use for analysis, testing, research, or experimentation by the governments of the several States and the District of Columbia or of any political subdivision thereof or by any agency of such governments. No bond shall be required of any such government or agency under this paragraph.

(d)

Withdrawal free of tax of wine and wine products unfit for beverage use

(e)

Withdrawal from customs bonded warehouses for use of foreign embassies, legations, etc.

(1)

In general

(2)

Withdrawal for domestic use

(3)

Sale or unauthorized use prohibited

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1380; amended Pub. L. 90–73, § 1(a), Aug. 29, 1967, 81 Stat. 175; Pub. L. 94–455, title XIX, §§ 1905(c)(4), 1906(b)(13)(A),

cite as: 26 USC 5362