Frequently Asked Questions
Who is eligible for the Importer Self-Certification of Cellar Treatment?
Available to importers that own or control a winery operating under a domestic basic permit.
How does the Importer Self-Certification of Cellar Treatment work?
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.
What law authorizes the Importer Self-Certification of Cellar Treatment?
The Importer Self-Certification of Cellar Treatment is authorized under IRC §5382 of the Internal Revenue Code (Title 26, United States Code).
Statutory Text — IRC §5382
Source: Internal Revenue Code, Title 26, United States Code
§ 5382. Cellar treatment of natural wine(a) Proper cellar treatment(1) In generalProper 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) Recognition of continuing treatmentFor 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) Certification of practices and procedures for imported wine(A) In generalIn 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) Affiliate definedFor 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.
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