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26 U.S.C. § 5053 — Exemptions
Federal law — U.S. Code and appendices · legal_authorities
**(a) Removals for export** Beer may be removed from the brewery, without payment of tax, for export, in such containers and under such regulations, and on the giving of such notices, entries, and bonds and other security, as the Secretary may by regulations prescribe.
**(b) Removals when unfit for beverage use** When beer has become sour or damaged, so as to be incapable of use as such, a brewer may remove the same from his brewery without payment of tax, for manufacturing purposes, under such regulations as the Secretary may prescribe.
**(c) Removals for laboratory analysis** Beer may be removed from the brewery, without payment of tax, for laboratory analysis, subject to such limitations and under such regulations as the Secretary may prescribe.
**(d) Removals for research, development, or testing** Under such conditions and regulations as the Secretary may prescribe, beer may be removed from the brewery without payment of tax for use in research, development, or testing (other than consumer testing or other market analysis) of processes, systems, materials, or equipment relating to beer or brewery operations.
**(e) Beer for personal or family use** Subject to regulation prescribed by the Secretary, any adult may, without payment of tax, produce beer for personal or family use and not for sale. The aggregate amount of beer exempt from tax under this subsection with respect to any household shall not exceed—
(1) 200 gallons per calendar year if there are 2 or more adults in such household, or
(2) 100 gallons per calendar year if there is only 1 adult in such household.
For purposes of this subsection, the term “adult” means an individual who has attained 18 years of age, or the minimum age (if any) established by law applicable in the locality in which the house
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Source location: Title 26, Chapter 51, § 5053; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) Removals for export** Beer may be removed from the brewery, without payment of tax, for export, in such containers and under such regulations, and on the giving of such notices, entries, and bonds and other security, as the Secretary may by regulations prescribe.
**(b) Removals when unfit for beverage use** When beer has become sour or damaged, so as to be incapable of use as such, a brewer may remove the same from his brewery without payment of tax, for manufacturing purposes, under such regulations as the Secretary may prescribe.
**(c) Removals for laboratory analysis** Beer may be removed from the brewery, without payment of tax, for laboratory analysis, subject to such limitations and under such regulations as the Secretary may prescribe.
**(d) Removals for research, development, or testing** Under such conditions and regulations as the Secretary may prescribe, beer may be removed from the brewery without payment of tax for use in research, development, or testing (other than consumer testing or other market analysis) of processes, systems, materials, or equipment relating to beer or brewery operations.
**(e) Beer for personal or family use** Subject to regulation prescribed by the Secretary, any adult may, without payment of tax, produce beer for personal or family use and not for sale. The aggregate amount of beer exempt from tax under this subsection with respect to any household shall not exceed—
(1) 200 gallons per calendar year if there are 2 or more adults in such household, or
(2) 100 gallons per calendar year if there is only 1 adult in such household.
For purposes of this subsection, the term “adult” means an individual who has attained 18 years of age, or the minimum age (if any) established by law applicable in the locality in which the household is situated at which beer may be sold to individuals, whichever is greater.
**(f) Removal for use as distilling material** Subject to such regulations as the Secretary may prescribe, beer may be removed from a brewery without payment of tax to any distilled spirits plant for use as distilling material.
**(g) Removals for use of foreign embassies, legations, etc.**
(1) **In general** — Subject to such regulations as the Secretary may prescribe—
(A) beer may be withdrawn from the brewery without payment of tax for transfer to any customs bonded warehouse for entry pending withdrawal therefrom as provided in subparagraph (B), and
(B) beer entered into any customs bonded warehouse under subparagraph (A) may be withdrawn for consumption in the United States by, and for the official and family use of, such foreign governments, organizations, and individuals as are entitled to withdraw imported beer from such warehouses free of tax.
Beer transferred to any customs bonded warehouse under subparagraph (A) shall be entered, stored, and accounted for in such warehouse under such regulations and bonds as the Secretary may prescribe, and may be withdrawn therefrom by such governments, organizations, and individuals free of tax under the same conditions and procedures as imported beer.
(2) **Other rules to apply** — Rules similar to the rules of paragraphs (2) and (3) of section 5362(e) shall apply for purposes of this subsection.
**(h) Removals for destruction** Subject to such regulations as the Secretary may prescribe, beer may be removed from the brewery without payment of tax for destruction.
**(i) Removal as supplies for certain vessels and aircraft** For exemption as to supplies for certain vessels and aircraft, see section 309 of the Tariff Act of 1930, as amended ([19 U.S.C. 1309](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1309&num=0&edition=prelim)).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** For purposes of this chapter—
(1) **Distilled spirits plant** — The term “distilled spirits plant” means an establishment which is qualified under subchapter B to perform any distilled spirits operation.
(2) **Distilled spirits operation** — The term “distilled spirits operation” means any operation for which qualification is required under subchapter B.
(3) **Bonded premises** — The term “bonded premises”, when used with respect to distilled spirits, means the premises of a distilled spirits plant, or part thereof, on which distilled spirits operations are authorized to be conducted.
(4) **Distiller** — The term “distiller” includes any person who—
(A) produces distilled spirits from any source or substance,
(B) brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation),
(C) by any process separates alcoholic spirits from any fermented substance, or
(D) making or keeping mash, wort, or wash, has a still in his possession or use.
(5) **Processor**
(A) *In general* — The term “processor”, when used with respect to distilled spirits, means any person who—
(i) manufactures, mixes, or otherwise processes distilled spirits, or
(ii) manufactures any article.
(B) *Rectifier, bottler, etc., included* — The term “processor” includes (but is not limited to) a rectifier, bottler, and denaturer.
(6) **Certain operations not treated as processing** — In applying paragraph (5), there shall not be taken into account—
(A) *Operations as distiller* — Any process which is the operation of a distiller.
(B) *Mixing of taxpaid spirits for immediate
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Tax-free production**
(1) **Cider** — Subject to regulations prescribed by the Secretary, the noneffervescent product of the normal alcoholic fermentation of apple juice only, which is produced at a place other than a bonded wine cellar and without the use of preservative methods or materials, and which is sold or offered for sale as cider and not as wine or as a substitute for wine, shall not be subject to tax as wine nor to the provisions of subchapter F.
(2) **Wine for personal or family use** — Subject to regulations prescribed by the Secretary—
(A) *Exemption* — Any adult may, without payment of tax, produce wine for personal or family use and not for sale.
(B) *Limitation* — The aggregate amount of wine exempt from tax under this paragraph with respect to any household shall not exceed—
(i) 200 gallons per calendar year if there are 2 or more adults in such household, or
(ii) 100 gallons per calendar year if there is only 1 adult in such household.
(C) *Adults* — For purposes of this paragraph, the term “adult” means an individual who has attained 18 years of age, or the minimum age (if any) established by law applicable in the locality in which the household is situated at which wine may be sold to individuals, whichever is greater.
(3) **Experimental wine** — Subject to regulations prescribed by the Secretary, any scientific university, college of learning, or institution of scientific research may produce, receive, blend, treat, and store wine, without payment of tax, for experimental or research use but not for consumption (other than organoleptical tests) or sale, and may receive such wine spirits without payment of tax as may be necessary for such production.
**(b) Cross references**
(1) For provisions relating to exemption of t
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Exemption from customs duties and internal-revenue tax** Articles of foreign or domestic origin may be withdrawn, under such regulations as the Secretary of the Treasury may prescribe, from any customs bonded warehouse, from continuous customs custody elsewhere than in a bonded warehouse, or from a foreign-trade zone free of duty and internal-revenue tax, or from any internal-revenue bonded warehouse, from any brewery, or from any winery premises or bonded premises for the storage of wine, free of internal-revenue tax—
(1) for supplies (not including equipment) of (A) vessels or aircraft operated by the United States, (B) vessels of the United States employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions, or between Hawaii and any other part of the United States, or between Alaska and any other part of the United States, or (C) aircraft registered in the United States and actually engaged in foreign trade or trade between the United States and any of its possessions, or between Hawaii and any other part of the United States or between Alaska and any other part of the United States; or
(2) for supplies (including equipment) or repair of (A) vessels of war of any foreign nation, or (B) foreign vessels employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the United States and any of its possessions, or between Hawaii and any other part of the United States or between Alaska and any other part of the United States, where such trade by foreign vessels is permitted; or
(3) for supplies (including equipment), ground equipment, maintenance, or repair of air
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Beer returned or voluntarily destroyed** Any tax paid by any brewer on beer removed for consumption or sale may be refunded or credited to the brewer, without interest, or if the tax has not been paid, the brewer may be relieved of liability therefor, under such regulations as the Secretary may prescribe, if such beer is returned to any brewery of the brewer or is destroyed under the supervision required by such regulations. In determining the amount of tax due on beer removed on any day, the quantity of beer returned to the same brewery from which removed shall be allowed, under such regulations as the Secretary may prescribe, as an offset against or deduction from the total quantity of beer removed from that brewery on the day of such return.
**(b) Beer lost by fire, theft, casualty, or act of God** Subject to regulations prescribed by the Secretary, the tax paid by any brewer on beer removed for consumption or sale may be refunded or credited to the brewer, without interest, or if the tax has not been paid, the brewer may be relieved of liability therefor, if such beer is lost, whether by theft or otherwise, or is destroyed or otherwise rendered unmerchantable by fire, casualty, or act of God before the transfer of title thereto to any other person. In any case in which beer is lost or destroyed, whether by theft or otherwise, the Secretary may require the brewer to file a claim for relief from the tax and submit proof as to the cause of such loss. In every case where it appears that the loss was by theft, the first sentence shall not apply unless the brewer establishes to the satisfaction of the Secretary that such theft occurred before removal from the brewery and occurred without connivance, collusion, fraud, or negligence on the part of the brewer, consign
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Production, removal, and use**
(1) No mash, wort, or wash fit for distillation or for the production of distilled spirits shall be made or fermented in any building or on any premises other than on the bonded premises of a distilled spirits plant duly authorized to produce distilled spirits according to law; and no mash, wort, or wash so made or fermented shall be removed from any such premises before being distilled, except as authorized by the Secretary; and no person other than an authorized distiller shall, by distillation or any other process, produce distilled spirits from any mash, wort, wash, or other material.
(2) Nothing in this subsection shall be construed to apply to—
(A) authorized operations performed on the premises of vinegar plants established under part I of subchapter H;
(B) authorized production and removal of fermented materials produced on authorized brewery or bonded wine cellar premises as provided by law;
(C) products exempt from tax under the provisions of section 5042 or 5053(e); or
(D) fermented materials used in the manufacture of vinegar by fermentation.
**(b) Receipt** Under such regulations as the Secretary may prescribe, fermented materials to be used in the production of distilled spirits may be received on the bonded premises of a distilled spirits plant authorized to produce distilled spirits as follows—
(1) from the premises of a bonded wine cellar authorized to remove such material by section 5362(c)(6);
(2) beer conveyed without payment of tax from brewery premises, beer which has been lawfully removed from brewery premises upon determination of tax, or
(3) cider exempt from tax under the provisions of section 5042(a)(1).
**(c) Processing of distilled spirits containing extraneous substances** The Secretar
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5222
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Federal law — U.S. Code and appendices · legal_authorities
Page 74
TITLE 19—CUSTOMS DUTIES
§ 1309
prescribed articles for temporary free importation
under bond for exportation, prior to repeal by Pub. L.
87–456, title III, § 301(a), title V, § 501(a), May 24, 1962, 76
Stat. 75, 78, effective with respect to articles entered,
or withdrawn from warehouse, for consumption on or
after Aug. 31, 1963.
AMENDMENTS
2014—Subsec. (e). Pub. L. 113–188 struck out subsec.
(e) which related to submissions of a plan for enforce-
ment and annual reports on enforcement efforts.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Pub. L. 106–476, title I, § 1443(c), Nov. 9, 2000, 114 Stat.
2167, provided that: ‘‘The amendments made by this
section [enacting this section and amending section 69
of Title 15, Commerce and Trade] shall take effect on
the date of the enactment of this Act [Nov. 9, 2000].’’
TRANSFER OF FUNCTIONS
For transfer of functions, personnel, assets, and li-
abilities of the United States Customs Service of the
Department of the Treasury, including functions of the
Secretary of the Treasury relating thereto, to the Sec-
retary of Homeland Security, and for treatment of re-
lated references, see sections 203(1), 551(d), 552(d), and
557 of Title 6, Domestic Security, and the Department
of Homeland Security Reorganization Plan of Novem-
ber 25, 2002, as modified, set out as a note under section
542 of Title 6. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Se-
curity, treated as if included in Pub. L. 107–296 as of
Nov. 25, 2002, see section 211 of Title 6, as amended gen-
erally by Pub. L. 114–125, and section 802(b) of Pub. L.
114–125, set out as a note under section 211 of Title 6.
FINDINGS AND PURPOSES
Pub. L. 106–476, title I, § 1442, Nov. 9, 2000, 114 Stat.
Source: Supplied 2024 U.S. Code historical extraction · 19 U.S.C. § 1309
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Federal law — U.S. Code and appendices · legal_authorities
Page 3162
TITLE 26—INTERNAL REVENUE CODE
§ 5053
rial) the term beer means beer, ale, porter,
stout, and other similar fermented beverages
(including sake or similar products) of any name
or description containing one-half of 1 percent
or more of alcohol by volume, brewed or pro-
duced from malt, wholly or in part, or from any
substitute therefor.
(b) Gallon
For purposes of this subpart, the term gallon
means the liquid measure containing 231 cubic
inches.
(c) Removed for consumption of sale
Except as provided for in the case of removal
of beer without payment of tax, the term ‘‘re-
moved for consumption or sale’’, for the pur-
poses of this subpart means—
(1) Sale of beer
The sale and transfer of possession of beer
for consumption at the brewery; or
(2) Removals
Any removal of beer from the brewery.
(d) Brewer
For purposes of this chapter, the term ‘‘brew-
er’’ means any person who brews beer or pro-
duces beer for sale. Such term shall not include
any person who produces only beer exempt from
tax under section 5053(e).
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1333; amended Pub. L. 91–673, § 1(b), Jan.
12, 1971, 84 Stat. 2056; Pub. L. 109–59, title XI,
§ 11125(b)(15), Aug. 10, 2005, 119 Stat. 1956.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5052, act Aug. 16, 1954, ch. 736, 68A
Stat. 612, consisted of provisions similar to those com-
prising this section, prior to the general revision of this
chapter by Pub. L. 85–859.
AMENDMENTS
2005—Subsec. (d). Pub. L. 109–59 amended subsec. (d)
generally. Prior to amendment, text read as follows:
‘‘For definition of brewer, see section 5092.’’
1971—Subsec. (c)(2). Pub. L. 91–673 struck out proviso
that removal of beer shall not include beer returned to
the brewery on th
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