{
  "id": "ELEC_IMPORTED_WINE_CELLAR_TREATMENT",
  "name": "Importer Self-Certification of Cellar Treatment",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to importers that own or control a winery operating under a domestic basic permit.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Importers who own or control a domestic winery can self-certify that imported wine production practices meet U.S. standards, bypassing certain foreign government certification requirements.",
  "irc_reference": "IRC §5382",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}