Certification of Proper Cellar Treatment for Imported Natural Wine

Under the Internal Revenue Code (IRC) at 26 U.S.C. 5382, importers of natural wine produced after December 31, 2004, must provide the Secretary of the Treasury with a certification, accompanied by an affirmed laboratory analysis, that the practices and procedures used to produce the wine constitute proper cellar treatment. That IRC section also contains alternative certification requirements or exemptions for natural wine produced and imported under certain international agreements, as well as for such wine imported by an owner or affiliate of a domestic winery. In addition, the Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 205 vests the Secretary with authority to prescribe regulations regarding the identity and quality of alcohol beverages. Under those authorities, the TTB wine labeling regulations in 27 CFR part 4 and its alcohol beverage import regulations in 27 CFR part 27 implement the proper cellar treatment certification requirement for imported natural wine.

The latest form for Certification of Proper Cellar Treatment for Imported Natural Wine expires 2023-06-30 and can be found here.