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The bond for a bonded wine cellar shall be in such form, on such - law cornell

The bond for a bonded wine cellar shall be in such form, on such - law cornell 2025

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Section 5354 of Title 26 of the U.S. Code outlines the requirements for bonds related to bonded wine cellars, specifying the conditions, forms, and penal sums for such bonds based on the tax liabilities associated with wine and distilled spirits. It establishes minimum and maximum bond amounts, conditions for supplemental bonds in case of deferred tax payments, and clarifies that liability applies regardless of where transactions occur.

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We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

What is the difference between bonded and tax paid wine?

Tax-paid wines are those that have had the excise tax paid and which must now be kept separate from wines that are in bond (i.e., taxes not yet paid). Check with your compliance officer or your legal advisor to determine when the excise tax should be paid and the wine moved/dispatched as tax-paid.

What is bonded wine storage?

Finally, a bonded wine cellar is a facility that focuses primarily on storing and aging wine. While it does not typically engage in the entire winemaking process, it still falls under TTB regulations.

What does it mean when a winery is bonded?

You may still be wondering what exactly is a bond in a winery application? Most commonly they are an insurance policy that is set up by the winery for the purpose of covering their excise tax liability.

What is a bonded wine cellar?

Wines in bond are purchased wines held in a bonded warehouse, which have not passed through customs, with no Duty and VAT paid on them. Wine brokers and merchants will often buy wine in bond because it saves having to pay VAT and Duty on the wines if they are most likely going to be resold.

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