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If you are concerned with the accuracy of this information, please contact TTB or your legal advisor.
PrintGeneral Questions
Beer
Wine
Wine for personal or family use.
Spirits
You cannot produce spirits for beverage purposes without paying taxes and without prior approval of paperwork to operate a distilled spirits plant. [See 26 U.S.C. 5601 & 5602 for some of the criminal penalties. You should also review our Home Distilling page.] There are numerous requirements that must be met that make it impractical to produce spirits for personal or beverage use. Some of these requirements are paying excise tax, filing an extensive application, filing a bond, providing adequate equipment to measure spirits, providing suitable tanks and pipelines, providing a separate building (other than a dwelling) and maintaining detailed records, and filing reports. All of these requirements are listed in 27 CFR Part 19.
Spirits may be produced for nonbeverage purposes for fuel use only without payment of tax, but you also must file an application, receive TTB's approval, and follow requirements, such as construction, use, records and reports.
Last reviewed/updated 01/06/2015
View the Federal tax rates for wine, beer, and distilled spirits.
For information on the State taxes imposed on wine, beer, and distilled spirits, please visit www.TaxAdmin.org, or contact the appropriate State tax or revenue agency.
Last reviewed/updated 04/29/2010
With the exception of labeling, advertising and containers, the Alcohol and Tobacco Tax and Trade Bureau does not enforce laws about selling or serving spirits, wine or beer to consumers. Usually, State governments regulate persons selling or serving spirits, wine or beer to consumers. This includes the minimum legal age that a person may sell or serve. Most States have commissions or agencies, which oversee persons and businesses that sell or serve beverage alcohol products. Contact the appropriate State agency for help in these areas. Also, visit the Department of Transportation website about restricting certain funds if a State allows the purchase or public possession of beverage alcohol products under the age of 21.
ACTIVITIES NOT RELATED TO BEVERAGE ALCOHOL PRODUCTS (spirits, wine or beer) - If you have information about illegal activities that do not involve beverage alcohol products (for example, drug sales or prostitution), report this information to the appropriate law enforcement agency. If you have information about illegal activities involving firearms, explosives, arson, or tobacco products, report this information to the Bureau of Alcohol, Tobacco, Firearms and Explosives.
LABELING, ADVERTISING OR CONTAINERS OF BEVERAGE ALCOHOL PRODUCTS (spirits, wine or beer) - Report this information to the Alcohol and Tobacco Tax and Trade Bureau by e-mail, telephone or writing to:
Alcohol and Tobacco Tax and Trade Bureau
Alcohol Labeling and Formulation Division
1310 G Street, NW., Box 12
Washington, DC 20005
TRADE PRACTICES BETWEEN BUSINESSES SELLING OR PURCHASING BEVERAGE ALCOHOL PRODUCTS (spirits, wine or beer) - Report this information to the Alcohol and Tobacco Tax and Trade Bureau at:
Alcohol and Tobacco Tax and Trade Bureau
Trade Investigations Division
1310 G Street, NW., Box 12
Washington, DC 20005
Phone: 202-453-2271
Last reviewed/updated 06/09/2014
The Alcohol and Tobacco Tax and Trade Bureau does not normally conduct studies or maintain information about alcohol consumption because we do not enforce laws or regulations relating to the effects from consuming alcohol. The Bureau has regulations about labeling and advertising and is committed to preventing consumer deception in beverage alcohol products.
There are several Federal web site addresses that may beneficial: https://www.whitehouse.gov; https://www.hhs.gov/; https://www.samhsa.gov/; https://www.justice.gov/; https://www.fhwa.dot.gov/ , and https://www.nhtsa.gov/.
You can also contact the National Institute on Alcohol Abuse and Alcoholism, 6000 Executive Blvd., Bethesda, MD 20892-7003 (301-443-3860).
Also, you may want to contact industry associations that represent beverage alcohol products industries. For example, from the Internet you should be able to reach the Wine Institute, the Distilled Spirits Council of the United States, and the Beer Institute.
Last reviewed/updated 06/09/2014
Learn more about the rulemaking process at our How Laws and Regulations are Made page.
Last reviewed/updated 04/29/2010
Well, under current law and regulations, we cannot allow you to conduct experiments involving distillation of alcohol at your home.
As an alternative, Federal law allows us to issue a permit for an alcohol fuel plant, or AFP. Under this type of permit, experiments with alcohol fuels can be conducted at locations properly qualified with TTB.
Here's what has to be done:
An authorized representative of your school (a teacher or other school official) must complete and forward an application form 5110.74 to us to establish a small AFP at your school.
The experiment must be conducted at your school under appropriate adult supervision.
The school official must tell us how long the experiment will last. They may allow for additional time in case your experiment is selected for additional competition or display at a regional or area science fair. And,
The school official must describe the adult supervision that will be provided. We require this because we are concerned about the safety of children handling hazardous materials and using distillation equipment with alcohol-even with adult supervision.
These steps apply primarily to students who are in elementary through high school. Make sure your application is filed as soon as possible to allow enough time for us to process it. You cannot begin the experiment until we issue you a permit.
Application form 5110.74 and additional information are available from the Alcohol and Tobacco Tax and Trade Bureau, National Revenue Center, Spirits Unit A, 550 Main Street, Room 8002, Cincinnati, OH 45202-3263, 1-877-882-3277, or submit an online inquiry.
Last reviewed/updated 06/19/2012
Yes. Many vinegar production methods include a stage where alcohol has developed but vinegar, with its distinctive sour taste, has not. TTB regulates commercial vinegar production when there is a potential Federal excise tax liability as beverage alcohol under 26 U.S.C. 5001, 5041, or 5051 at any stage of production, including on raw materials used to make the vinegar.
Finished vinegar is not subject to alcohol beverage excise tax for any one of the following reasons:
- the manufacturing process makes it unsuitable for beverage use;
- the manufacturing process does not involve the production of alcohol; or
- none of the ingredients used to make the vinegar are subject to excise tax.
TTB does not regulate the following types of commercial vinegar production:
- vinegar made by diluting acetic acid;
- wine vinegar made from purchased wine that was made unfit for beverage use by the producing winery; or
- rice or malt vinegar made from purchased rice wine or beer that was made unfit for beverage use by the producing brewery.
Generally, all other vinegar production methods are regulated by TTB.
The TTB requirements to produce various types of finished vinegar are discussed below. Our website contains links to the TTB regulations cited on this page.
Wine vinegar
The regulations covering wine and wine vinegar production are in 27 CFR part 24 – Wine.
If you make vinegar from fresh fruit or juice, (this type of vinegar is classified as nonbeverage wine) you must:
- Qualify as a bonded wine cellar by filing an application and bond with TTB using Permits Online. See "Getting started in the Wine Industry" for more information. If you make only vinegar, you will not need the Federal Alcohol Administration Act wine producer's permit that is required for producers of beverage wine.
- Obtain approval for your formula indicating how you plan to make nonbeverage wine /vinegar.
- Keep records and file reports in accordance with 27 CFR part 24, subpart O. You will not be subject to excise tax if you make only finished vinegar according to your approved formula.
If you make vinegar from purchased beverage wine on which no tax has been paid, you must:
- File a bond (TTB Form 5510.2) with TTB to cover the tax on wine on hand, in transit, and unaccounted for until it is made into vinegar.
- Purchase the wine in bond from a bonded wine cellar or winery.
- In accordance with 27 CFR 24.291, keep records of wine received, wine used in the manufacture of vinegar, vinegar produced, and vinegar removed, and allow examination of your premises by TTB officers.
If you make vinegar from beverage wine on which the excise taxes are paid, TTB cannot refund the tax to you. Your operations will not be regulated by TTB.
If you make vinegar from wine that was made unfit for beverage use by the producing wine cellar or winery (therefore has no tax liability), then your operations are not regulated by TTB.
Malt or rice vinegar
The regulations covering production of beer or rice wine (saké) are in 27 CFR part 25 – Beer. Nonbeverage products made from beer or rice wine at breweries under approved formulas will not be subject to the Federal excise tax on beer when they are removed for sale.
If you produce your own beer or rice wine in the making of vinegar, you must:
- Qualify with TTB as a brewer by filing a Brewer's Notice and bond with TTB. In addition, you must obtain approval of the manufacturing of vinegar as an "other authorized use" of the brewery under 27 CFR 25.23(b) prior to production.
- Obtain approval of your formula indicating how you plan to make nonbeverage beer or rice wine.
- Keep records and file reports in accordance with 27 CFR part 25, subpart U.
- File tax returns, even when no tax is due (see 27 CFR 25.164).
If you purchase beer or rice wine that was made unfit for beverage use by the producing brewery, you may make that beer or rice wine into vinegar and your operations will not be regulated by TTB.
By law, beer or rice wine that is fit for beverage use cannot be transferred from the brewery to a manufacturer without payment of tax. If you make vinegar from beverage beer or rice wine on which the excise taxes are paid, TTB cannot refund the tax to you. Your operations will not be regulated by TTB.
Vinegar produced by distilling or the vaporizing process
If you want to produce vinegar by the "vaporizing process" (a process that involves the distillation of alcohol), see our information on qualifying as a distilled spirits plant under 27 CFR Part 19. See 27 CFR part 19 subpart W for rules on production of vinegar by the vaporizing process.
Manufacturer of nonbeverage products (MNBP)
If you buy taxpaid distilled spirits for vinegar production, TTB has a system for allowing drawback of most of the distilled spirits tax. See 27 CFR part 17 and our frequently asked questions to learn about the formula approval and claim process.
Vinegar production using specially denatured alcohol (SDA)
"Specially denatured" alcohol is a distilled spirits product with certain materials added that make it unfit for beverage use, but suitable for industrial uses. These denatured alcohol products may be shipped free of tax to persons who hold TTB permits as industrial alcohol users. See 27 CFR part 20 and "Information for Specially Denatured Spirits Applicants" for the permit, formula approval, and recordkeeping requirements for SDA users. Use Permits Online to apply.
Three formulas of SDA are authorized as a raw material for vinegar production. In two of them (SDA formulas 29 and 35-A), the denaturant is ethyl acetate, and in the other (SDA formula 18), the denaturant is vinegar. See 27 CFR 21.43, 21.56, and 21.62 for the specific formulas. Commercial strength vinegar made from SDA may contain trace amounts of residual alcohol, not to exceed 0.5 percent alcohol by volume, in the finished product (27 CFR 20.104).
Labeling of vinegar
Check with the Food and Drug Administration for vinegar labeling rules.
Other requirements
Check with your State alcohol regulatory agency to see if they regulate vinegar production.
For more information
If you have further questions, you may contact:
- Regulations and Rulings Division for general information;
- National Revenue Center for information on the qualification process;
- Alcohol Labeling and Formulation Division for information about formulas for nonbeverage products made at a winery or brewery; or
- Nonbeverage Products Laboratory for nonbeverage products made by an MNBP or SDA user, and for advice concerning imported nonbeverage alcohol products.
Last reviewed/updated 06/19/2012
If you want to produce wine or malt vinegar for personal or family use and not for sale, the quantity may be included in the amount of wine or beer produced under the exemption in 27 CFR 24.75 or 27 CFR 25.205-207. Please note that only a qualified distilled spirits plant may distill. There are no personal exemptions for production of distilled spirits.
Last reviewed/updated 06/19/2012
Isobutanol is a type of alcohol that may be produced from petroleum or by fermentation, and TTB requirements may apply depending on the circumstances. TTB's authority under the Internal Revenue Code (IRC) includes requirements relating to "distilled spirits." Under the IRC, this term includes ethyl alcohol in any form (e.g., beverage alcohol or fuel ethanol) except beer or wine. Although the term does not include isobutanol, TTB requirements apply if distilled spirits are produced or used in connection with isobutanol manufacturing. For example, if a manufacturer produces isobutanol by a fermentation process that also generates ethyl alcohol and the manufacturer separates the materials using distillation, the manufacturer may be required to qualify as a distilled spirits plant under 27 CFR part 19. For more information contact the Regulations and Rulings Division online.
Last reviewed/updated 06/19/2012
Please visit TTB's Personal Importation of Beverage Alcohol Products page for information on bringing alcohol into the U.S. for non-commercial purposes.
Last reviewed on July 16, 2020
The commercial importation into the United States of alcohol beverages made in Cuba is prohibited. Additionally, effective September 24, 2020, travelers returning to the United States may no longer bring back with them alcohol beverages of Cuban origin for personal use. You may contact the Office of Foreign Assets Control (OFAC) of the United States Department of the Treasury for additional information. See OFAC's Final Rule, "Cuban Assets Control Regulations" (September 24, 2020).
Last reviewed/updated 09/25/2020
Business Questions
While TTB does not regulate the licensing of persons who make retail sales of alcohol to consumers, retailers of alcohol beverages are required to file a registration form with TTB on TTB F 5630.5d and to maintain certain records. Retailers must file TTB F 5630.5d when beginning sales of alcohol, whenever there are changes to the previous registration, and when the retail alcohol business is discontinued.
Persons who wish to wholesale (buying alcohol for sale to another wholesaler or to a retailer) or import alcohol beverages must obtain a permit from TTB before starting operations. Visit our Permits Online homepage to learn more about applying for a wholesaler or importer permit. In addition, alcohol wholesalers and importers are required to submit a registration form on TTB F 5630.5d and keep records. Read more information on wholesaling and importing alcohol.
Each State also regulates businesses that sell alcohol beverages. Alcohol businesses must comply with all State and local requirements in addition to the TTB requirements. See the list of State alcohol regulatory agencies.
If you have additional questions, contact the National Revenue Center by phone at 1-877-882-3277 or online.
Last reviewed/updated 06/19/2012
The Alcohol and Tobacco Tax and Trade Bureau (TTB) issued TTB Ruling 2000-1 concerning direct shipments and sales that includes sales transacted on the Internet. You are still subject to the same TTB requirements for selling spirits, wine, or beer. In addition, you also need to contact the appropriate State government agencies where you and your purchaser are located. Ask whether you need licenses or permits and who needs to pay any taxes and what other requirements may apply. See our Direct Shipping Web page for more information.
Last reviewed/updated 06/10/2014
Under certain circumstances, the tax money may be refunded for alcohol and tobacco products. See TTB Information sheet I 1200.68 (11-2004). Go to claim form.
Last reviewed/updated 06/19/2012
No. There is no more Special Tax for periods beginning on or after July 1, 2005. However, if you failed to pay Special (Occupational) Tax for tax periods ending before or on June 30, 2005, you may be liable.
Retail liquor dealers must still keep records and register with TTB. Even though you do not run a bar or liquor store, we may consider you a retail liquor dealer if you conduct activities similar to the following examples:
- Operate a limousine service and serve complimentary drinks to passengers,
- Sell gift baskets that include wine, or
- Run a bed-and-breakfast and serve complimentary drinks to guests in the afternoon.
If you make a separate charge for the alcohol beverage (or if you charge different prices for your product or service with and without the alcohol beverage) you are definitely a retail liquor dealer.
If you have any state or local license that authorizes your business to sell beverage alcohol products, you are a retail liquor dealer.
Even if you do not make a separate charge or have a State or local liquor license, if the complimentary alcohol beverage is always included in the product or service, or if you advertise that your product or service includes a complimentary alcohol beverage, you are a retail liquor dealer. If an alcohol beverage is presented as "complimentary" to clients who pay for a particular product or service, we consider the cost as built into the charge for the product or service. If you provide alcohol beverages to most of your customers, but a particular customer declines to accept the alcohol beverage or if certain customers may not be lawfully served, we will still consider you to be engaged in the business of selling or offering beverage alcohol products for sale.
A true complimentary or gift situation, where a business that serves alcohol beverages is not considered a retail liquor dealer, is likely to be a rare situation.
If you have questions about whether your business is a retail liquor dealer, contact the TTB National Revenue Center at 1-877-882-3277. We will consider the nature of the business, the manner of operation and the advertising of the business to determine if the intent is to "sell" alcohol beverages.
Last reviewed/updated 06/19/2012
If you sell beverage alcohol as part of your business, you must register your business using TTB F 5630.5d. Beverage alcohol means distilled spirits, wine, beer, mixed drinks, and beer or wine coolers.
Note: If you operated such a business prior to July 1, 2005, and did not pay Special (Occupational) Tax you may still be liable. This tax applied to persons who sold on or off premises or who provided alcoholic beverages as part of the cost of an item or service. You may have owed this tax even when you did not make a profit or when you were exempt from income tax. We have a list of businesses that may have been subject to this tax.
The TTB does NOT issue a license to sell tobacco or beverage alcohol products at retail. You must contact your State or local licensing authority to obtain a retail license.
Last reviewed/updated 06/19/2012
You do not need to be ready to open your business at the time you file your application, but you must be able to provide all the information required for the application. Depending on the application type, required information may include a description of the premises and certain equipment you will use. Therefore, you should generally have construction complete and necessary equipment in place or on order. TTB publishes average application processing times to assist applicants in planning their operations, but the time necessary to process each application may vary.
Last reviewed/updated 07/18/2017
Alcohol Labeling and Formulation Division
The U.S. Postal Service does not ship alcohol. Therefore, you will need to contact a private courier service such as FedEx or UPS to ship the alcohol. Also, contact the States to and from which you are shipping to find out if either has any laws or regulations prohibiting this practice.
Last reviewed/updated 06/09/2014
You pay no fee either to obtain a copy of the form (TTB F 5100.31, Application for and Certification/Exemption of Label/Bottle Approval) or to apply for label approval. If you are applying for label approval for the first time, you will need to send a copy of your approved basic permit or brewer's notice (depending on your business). You must also submit your application in duplicate with the labels attached to the front of the form. If your labels are too large to fit on the front of the form, you must reduce them and place the originals on the back of the form. Item no. 17 of the label application should reflect the percentage of reduction.
Last reviewed/updated 06/19/2012
On August 10, 1993, the Bureau of Alcohol, Tobacco and Firearms published an advanced notice of proposed rulemaking in the Federal Register that solicited comments from the public and industry on whether the regulations should be amended to require nutritional information on labels of alcohol beverages. The comment period for the ANPRM closed on February 7, 1994.
ATF received 55 comments in response to the advance notice. Only seven of these comments came from consumers. However, five of the seven consumers who commented opposed nutrition labeling. Overall, 80 percent of the comments received in response to the ANPRM opposed nutrition labeling for alcohol beverages. Thirty-five of the comments opposing nutrition labeling were submitted on behalf of industry, both domestic and foreign.
After careful consideration of the petition and the comments received in response to the advance notice, ATF determined that an amendment of the regulations to provide nutrition information on labels of alcohol beverages is unnecessary and unwarranted.
If you have a question about nutritional information on a particular product, you should contact the company by writing to the address on the label. Most companies will assist you if you ask them for this information.
Last reviewed/updated 06/19/2012
The Food and Drug Administration has primary jurisdiction over the labeling of a fermented cider that contains less than 7 percent alcohol by volume. However, TTB has jurisdiction over some labeling requirements, most importantly the Government Warning Statement for any alcohol beverage over 0.5 percent alcohol by volume. These requirements are specified in 27 CFR part 16.
Most commercial fermented cider producers must register with TTB and pay tax on their cider. There is a very limited exemption from registration and tax requirements for "the non-effervescent product of the normal alcoholic fermentation of apple juice only, which is sold or offered for sale as cider and not as wine or as a substitute for wine." If the fermented cider you make does not fit that exemption, you must register with TTB as a bonded winery, pay tax and follow other rules for winery operation in TTB regulations at 27 CFR part 24, including TTB-enforced wine label requirements in 27 CFR § 24.257.
Last reviewed/updated 12/10/2010
To help you with your planning process, we provide the current average COLA processing times for each commodity (wine, distilled spirits, and malt beverages) on our website at and through our Customer Service Call Center phone line. This gives you a quick and easy way to check the average number of days we are taking to respond to COLA applications.
You can access average COLA processing times:
- on our website on the labeling processing times page, or
- by phone at 202-453-2250 or toll free at 1-866-927-2533 to hear a recorded message:
- press 4 for malt beverage and distilled spirits labels, and
- press 6 for wine labels.
You can always check the status of your application by logging into COLAs Online.
ALFD / revised June 2014
Last reviewed/updated 06/09/2014
Yes, we must issue you a permit, brewer's notice or approval to operate a bonded wine cellar (BWC) or tax paid wine bottling house (TPWBH) before you submit an application for a certificate of label approval. You can apply for a permit online at Permits Online.
Last reviewed/updated 06/09/2014
Our National Revenue Center in Cincinnati, Ohio, issues basic permits and brewer's notices. For information on obtaining a basic permit or brewer's notice see our Permits Online webpage or contact the National Revenue Center at 1-877-882-3277.
Last reviewed/updated 06/09/2014
A certificate of label approval authorizes the certificate holder to bottle and remove or import alcohol beverages that bear labels identical to those shown on the certificate of label approval.
Last reviewed/updated 06/19/2012
Due to considerable increases in the number of label approval applications we receive and reductions in staffing, we no longer perform informal review of proposed labels. We offer a variety of resources on the Labeling Home Page to help you make sure your labels meet the regulatory requirements.
ALFD / revised August 2011
Last reviewed/updated 06/19/2012
No. We authorize numerous changes that can be made to previously approved labels without applying for a new certificate of label approval (COLA), and the addition of an Internet address is one of the allowable revisions. The entire list of changes that may be made to approved labels without getting a new COLA is found on TTB F 5100.31, Application for and Certification/Exemption of Label/Bottle Approval. For more information, please visit our allowable revisions Web page, or to view examples use our Allowable Changes Sample Label Generator.
Last reviewed/updated 01/04/2016
You may check the status of label applications filed electronically by logging on to COLAs Online at any time.
If you file paper applications, you may check the status of your label applications by contacting the Alcohol Labeling, and Formulation Division by:
- Submit an Online Inquiry, or
- phone at 202-453-2250 or toll free at 866-927-2533.
Please refrain from contacting us until after we exceed the current average processing time.
Average label processing times may be accessed:
- on our Website Labeling Processing Times page, or
- by phone at 202-453-2250 or toll free at 866-927-2533 to hear a recorded message:
- press 4 for malt beverage and distilled spirits labels, and
- press 6 for wine labels.
ALFD / revised August 2011
Last reviewed/updated 06/10/2014
Please visit COLAs Online for additional information.
Last reviewed/updated 06/19/2012
A Statement of Process is a formula for a domestically produced flavored malt beverage, flavored or unflavored rice wine, or saké. A statement of Process consists of 1) a detailed and specific quantitative list of each ingredient in the product and 2) a step-by-step description of the production process. As a minimum, a Statement of Process must include information on the volume and alcohol content of the malt beverage base, identification and source of any flavoring material used in the product, the maximum volume and alcohol content of each flavoring material used in the product, the percentage of alcohol contributed by the flavor(s) to the finished product, a specific description of when flavoring material is added in the production of the product, and the total volume and alcohol content of the finished product.
Statements of Process must be on brewery letterhead.
Last reviewed/updated 06/19/2012
If you want the flexibility to make changes to personalize your labels for customers without the need to submit new applications for each personalized label, you will need to follow the steps noted in public guidance document TTB G 2017-2, dated 9/5/17.
Last reviewed/updated 06/19/2012
Bioengineered foods are food or drink made from plant varieties that are developed from using recombinant deoxyribonucleic acid (rDNA) technology (which is often referred to as "genetic engineering" or "biotechnology"). Specifically, bioengineered foods are produced from plants whose genetic material has been altered by inserting DNA molecules from another organism for the purpose of reproducing beneficial characteristics, such as added nutrition, better flavor, or greater ability to fight pests or diseases, of the original species in the receiving species. In 1994, the Food and Drug Administration (FDA) established a consultation process that helps ensure that foods developed using biotechnology methods meet the applicable safety standards.
Last reviewed/updated 06/19/2012
There are no apparent health or safety risks associated with bioengineered foods used in the production of alcohol beverages. TTB has no basis for concluding that alcohol beverages produced from bioengineered ingredients differ from other alcohol beverages in any meaningful or uniform way, or that, as a class, alcohol beverages made from plant ingredients developed by the new techniques present any different or greater safety concern than alcohol beverages made from ingredients developed by traditional plant breeding.
Last reviewed/updated 06/19/2012
Given the inquiries we have received and interest at the state level, we are reviewing our policy on the use of bioengineered food labeling statements or references on labels under our jurisdiction.
Last reviewed/updated 05/09/2014
A description of specialized farming practices generally may appear on alcohol beverage labels as additional information provided it is truthful, accurate, specific, and does not conflict with, or in any manner qualify, mandatory labeling information. However, due to the constantly evolving nature of this field, TTB reserves the right to request clarification and documented verification of any graphics, seals, logos, definitions or language appearing on labels. For instance, any label specifically stating that the producer is certified by an agricultural organization must have documented proof.
Terms that refer to the environmental impact of the process and packaging rather than the product itself are usually acceptable. These words and phrases may not modify mandatory information on brand labels, but might appear as additional information after review on a case-by-case basis.
Last reviewed/updated 06/19/2012
You may apply for a certificate of exemption from label approval for your wine only if it is produced or bottled in the United States and only if it will be sold, offered for sale, shipped, or delivered for shipment within the state in which it was bottled or packed (in other words, it will not be introduced into interstate commerce). This can be accomplished by selecting and completing item 18b on your label application, TTB Form 5100.31. Imported bottled wines are not eligible for a certificate of exemption from label approval and therefore must be covered by a Certificate of Label Approval.
Wines labeled under a certificate of exemption from label approval must show the statement, "For sale in _________(name of State) only." This statement may be added to a label covered by a certificate of exemption, or may be on an additional label that is affixed to the container. The statement does not have to appear on the label that is submitted to TTB, but must be on the container before it is removed from bond for consumption or sale.
Although the labeling requirements in 27 CFR Part 4, Labeling and Advertising of Wine, do not apply when a certificate of exemption is used, all of the rules in the wine regulations under the Internal Revenue Code of 1986 (IRC), 27 CFR Part 24, continue to apply to all wine bottled and packed in the United States. For example, 27 CFR 24.257(a) outlines what information must appear on your label, as well as the minimum type size requirements, for each bottle or other container of beverage wine prior to removal for consumption or sale. In brief, each label must contain:
- Name & Address of the wine premises where bottled or packed
- Brand name if different from the above
- Alcohol content as percent by volume or as stated in accordance with 27 CFR Part 4
- The kind of wine
- Net contents
Please see the complete text of 27 CFR 24.257 for additional information and guidance. (Note that Part 24 does not apply in Puerto Rico. See 27 CFR 24.2.)
The recordkeeping requirements in the IRC wine regulations continue to apply when a certificate of exemption is used. The wine regulations state in 27 CFR 24.257(b): "The information shown on any label applied to bottled or packed wine is subject to the recordkeeping requirements of [27 CFR 24.314, Label information record]," which states:
A proprietor who removes bottled or packed wine with information stated on the label (e.g., varietal, vintage, appellation of origin, analytical data, date of harvest) shall have complete records so that the information appearing on the label may be verified by an [sic] TTB audit. A wine is not entitled to have information stated on the label unless the information can be readily verified by a complete and accurate record trail from the beginning source material to removal of the wine for consumption or sale. All records necessary to verify wine label information are subject to the record retention requirements of § 24.300(d).
In addition, Congress recently amended section 5388(c) of the IRC (26 U.S.C. 5388(c)) to restrict the use of certain wine names of European origin for wines sold in the United States. These wine names are: Burgundy, Claret, Chablis, Champagne, Chianti, Malaga, Marsala, Madeira, Moselle, Port, Rhine wine, Hock, Sauterne, Haut Sauterne, Sherry, Tokay and Retsina. These names may be used on labels for wine from the European Community (and made in accordance with the requirements of the Community) and on certain previously approved non-Community wine labels if their uses are grandfathered as of March 10, 2006. Because the IRC applies to wine regardless of whether it is in intrastate or interstate commerce, the restriction on the use of these names applies in both contexts. Accordingly, TTB will not issue a certificate of exemption for wine using one of these wine names in a manner not authorized by the statute. The change in the law was effective on December 20, 2006.
The Alcoholic Beverage Labeling Act of 1988, 27 U.S.C. 213 et seq., and implementing regulations in 27 CFR Part 16, which require a specified health warning statement on alcoholic beverages bottled or imported for sale or distribution in the United States, also apply equally to wine sold or shipped in intrastate or interstate commerce. Under Part 16, the required warning statement is a prerequisite for approval of a certificate of exemption from label approval, just as it is for a Certificate of Label Approval.
Finally, other laws may apply to fraudulent conduct used to sell mislabeled wine or to mislead consumers, including certain federal criminal statutes relating to fraud carried out through the use of: the mail; private or commercial interstate carriers; or wire, radio, or television communication in interstate or foreign commerce.
Last reviewed/updated 06/19/2012
Last reviewed/updated 06/19/2012
TTB has recently noticed an increase in questions from industry members as to whether or not it is mandatory to use third-party representatives in order to receive label or formula approval, and if the Alcohol Labeling and Formulation Division (ALFD) provides special assistance when such representatives are employed. TTB has created some FAQs in order to address these concerns.
ALFD Third-party Representation FAQs
CS 1. What is a third-party representative? A third-party representative is a person or firm retained by an industry member in order to provide specific services for the member in dealing with TTB. In the label/formula approval area these services range from simple submission and return of an application via the Public Room in order to bypass any mail-room delays, to negotiations over areas of the label/formula that ALFD feels are in need of correction.
CS 2. Do I need a third-party representative? No. TTB provides the same level of service to third-party representatives as is provided to those who choose to work with TTB directly, but you may use a third-party representative if you so choose. ALFD Customer Service representatives will work directly with all industry members and representatives to answer label/formula questions and solve problems in a timely and accurate manner. See our hours for the Public Room or contact ALFD at 866-927-2533 (toll free) or 202-453-2250 and select the appropriate option to schedule an appointment.
CS 3. Do I need to obtain a third-party representative in order to request Expedited or Temporary Approval? No. TTB will work directly with the industry member or a representative. However; all requests to expedite a label application or temporary label approvals are reviewed on a case-by-case basis and require supporting documentation. All inquiries should be made directly to Customer Service at 866-927-2533.
CS 4. Does TTB charge a fee for each label and formula application submitted? No. All labeling, formulation and advertising services provided to you by TTB are free of charge.
CS 5. Can I use a third-party representative? Yes, TTB will work with a third-party representative if you choose to retain one. However, obtaining a third-party representative is completely voluntary.
CS 6. How do I contact ALFD?
For questions on alcohol Alcohol Labeling and Formulation Division you may contact ALFD directly online or by phone at:
Online: Submit an Online Inquiry
Phone: 202-453-2250 or (toll-free) 866-927-2533
Option 1 = General information
Option 2 = Colas Online Password Resets
Option 3 = Colas Online Registration
Option 4 = Distilled Spirits/Malt Beverage Labeling and all Formulation
Option 5 = Alcohol Advertising
Option 6 = Wine Labeling
Last reviewed/updated 06/10/2014
Last reviewed/updated 06/19/2012
This is a complicated question, and the answer (see 27 CFR §4.25(b)) depends on the particular circumstances. State or local laws and regulations may be more restrictive than Federal laws and regulations in some instances, and, to use an appellation, the wine must conform to the laws and regulations of the named appellation area. (Please note that we use here certain states or regions only as examples to illustrate certain different circumstances.) We advise that you confer with state and local authorities regarding their requirements before finalizing your COLA submission. Remember that your wine, and the records that you keep, must adequately support any claims which are made on your label. The following situations serve as examples. There are certainly more factual circumstances that might have a different outcome.
Situation 1: I am making a wine with grapes or juice originating from a state that is contiguous to (that is, touching) my own state (e.g. when California grapes are used to produce wine in Oregon).Suppose that I have purchased Napa Valley, California, grapes that I will produce into wine in Oregon.
The most specific appellation of origin eligible for use is the name of the contiguous state (California). A viticultural area appellation of origin (e.g. Napa Valley) may NOT be used because the wine was not fully finished within that state.
Situation 2: The state from which the winemaking material originates is not contiguous to the state in which the wine is produced. For example, California grapes have been purchased to produce wine in New York.
The most specific appellation of origin eligible - for use is a country appellation, such as "American." Note that when a country is used as an appellation of origin a vintage date is NOT permissible for the wine.
Situation 3: I am purchasing grapes or juice from another country. An appellation of origin may NOT be used, as this wine is not eligible for such claims (see 27 CFR §4.25(b)(2)(ii)). A vintage date or a varietal designation (e.g. Merlot) may not appear on the wine, as both items require an appellation of origin present on the label. The wine may be labeled only with a more general class or type statement, such as "Red Wine" or "White Wine."
Last reviewed/updated 06/10/2014
This question and answer have been temporarily removed from site pending internal review.
Last reviewed/updated 06/10/2014
TTB's authority to issue certificates of label approval (COLAs) for alcohol beverage products does not include trademark protection, as is stated in the instructions for TTB Form 5100.31, Application for and Certification/Exemption of Label/Bottle Approval. While TTB may be aware of an established trademark when acting on an application for a COLA, that awareness is important only for carrying out the labeling authority under the deception and misleading standards imposed by the Federal Alcohol Administration Act and not for purposes of Federal law applicable to trademarks. Therefore, TTB approval of a COLA neither automatically confers trademark protection, nor indicates that a particular mark may be used in violation of applicable intellectual property law.
The U.S. Patent and Trademark Office (USPTO) provides for trademark registrations and guides United States domestic and international intellectual property policies. The USPTO website address is www.uspto.gov/. You may find the USPTO's list of frequently asked questions on the subject of trademarks particularly helpful: www.uspto.gov/faq/trademarks.jsp. The USPTO also has a website on trademark protection specifically designed for small business owners at www.uspto.gov/smallbusiness/.
Last reviewed/updated 06/10/2014
As we stated in TTB Industry Circular 2013-01, TTB considers advertising in social media to be subject to all of the same requirements and restrictions as any other type of advertising under the Federal Alcohol Administration Act (FAA Act) and the TTB implementing regulations (27 CFR part 4 subpart G, 27 CFR part 5 subpart H, and 27 CFR part 7 subpart F, and the “tied house” regulations at 27 CFR part 6).
The regulations in parts 4, 5 and 7 require certain mandatory statements (e.g., responsible advertiser name and address) to appear in advertisements for wines, distilled spirits, and malt beverages, respectively. The regulations also prohibit certain advertising practices and statements from appearing in such advertisements.
Under the tied house regulations in part 6, industry members may not induce a retailer, directly or indirectly, to purchase alcoholic beverages from the industry member to the exclusion of such products offered for sale by other persons. We consider the listing of a retailer in an industry member’s advertisement, including a social media ad, to be providing a thing of value that constitutes a means to induce that retailer to purchase alcoholic beverages from that industry member. As such, listing a retailer in advertising, including social media advertising, may be a violation of the FAA Act if it results in exclusion as described in 27 CFR 6.151 through 6.153, subject to the jurisdictional limits at 27 CFR 6.4.
An exception in 27 CFR 6.98 provides that listing the names and addresses of two or more unaffiliated retailers selling the products of an industry member does not constitute a means to induce. The requirements of the exception are that:
- The advertisement does not also contain the retail price of the product (except where the exclusive retailer in the jurisdiction is a State or a political subdivision of a State), and
- The listing is the only reference to the retailers in the advertisement and is relatively inconspicuous in relation to the advertisement as a whole, and
- The advertisement does not refer only to one retailer or only to retail establishments controlled directly or indirectly by the same retailer, except where the retailer is an agency of a State or a political subdivision of a State.
State laws also apply, and they vary from state to state. We encourage industry members to contact the applicable state alcohol beverage authorities with any questions related to state law. Please see our website for a list of State Alcohol Beverage Authorities.
Last reviewed/updated 01/12/2016
TTB will not approve any formulas or labels for alcohol beverage products that contain a controlled substance under Federal law, including marijuana. The Controlled Substances Act (CSA), 21 U.S.C. § 802(16), defines marijuana as all parts of the Cannabis sativa L. plant (and its derivatives) with certain specific exclusions. Substances (such as tetrahydrocannabinols (THC), cannabidiols (CBD), or terpenes) that are derived from any part of the cannabis plant that is not excluded from the CSA definition of marijuana are controlled substances, regardless of whether such substances are lawful under State law. See Drug Enforcement Administration (DEA), Clarification of the New Drug Code (7350) for Marijuana Extract for more information about DEA's position on cannabis derivatives. The parts of the cannabis plant that are excluded from the definition of marijuana in the CSA (referred to here as "hemp" ingredients) include hemp seed oil, sterilized hemp seeds, and non-resinous, mature hemp stalks.
Formula approval from TTB is required before a hemp ingredient may be used in the production of an alcohol beverage product. In determining whether a hemp ingredient is allowable for use in an alcohol beverage, TTB will consult with the DEA where appropriate and defers to the DEA in its interpretation of the CSA.
TTB also consults with the U.S. Food and Drug Administration (FDA) on ingredient safety issues where appropriate. In some cases, TTB may require formula applicants to obtain documentation from FDA indicating that the proposed use of an ingredient in an alcohol beverage would not violate the Federal Food, Drug and Cosmetic Act.
For alcohol beverage products containing a hemp ingredient, the product label must accurately and specifically identify the ingredient in a manner that makes it clear that the ingredient is not a controlled substance (e.g., "hemp seed oil" rather than "hemp oil"). Additionally, labeling statements for alcohol beverage products may not create the misleading impression that the product contains a controlled substance or has effects similar to those of a controlled substance.
For more information, including requirements for lab analysis of hemp components, please refer to the "Hemp Policy" published by our predecessor agency in 2000.
TTB notes that section 7606 of the Agricultural Act of 2014, commonly referred to as the Farm Bill, defines "industrial hemp." See 7 U.S.C. 5940. Subject to certain restrictions, this law allows an institution of higher education or a State department of agriculture to grow or cultivate industrial hemp for purposes of research where allowed under State law. As explained by the Statement of Principles on Industrial Hemp which was issued by USDA, in consultation with DEA and FDA, and published in the Federal Register on August 12, 2016, section 7606 does not authorize the sale of industrial hemp "for the purpose of general commercial activity." Accordingly, it is TTB's understanding that the Farm Bill does not authorize the use of industrial hemp in the production of alcohol beverage products for sale beyond limited State-sanctioned pilot projects by authorized entities.
Last reviewed/updated 05/23/2018
Organic Alcohol
The U.S. Department of Agriculture (USDA) organic regulations create standards for the production, handling, processing, labeling, and marketing of all organically produced agricultural products. The regulations also create four labeling categories and identify specific substances that cannot be used in the production of organically made products. To obtain more information about the National Organic Program and to view a full text of the regulations, please visit the National Organic Program Web site at https://www.ams.usda.gov/nop.
Last reviewed/updated 08/12/2014
If a bottler or importer uses the word "Organic" in any fashion likely to be perceived as claiming that a product or anything associated with it is organically produced, contains organic ingredients, or was processed in an organic manner or facility, TTB will consider this an organic claim and apply the requirements of the USDA organic regulations at 7 CFR part 205.
Last reviewed/updated 08/12/2014
The four labeling categories of the USDA organic regulations are as follows (with information pertinent to alcohol beverages):
- "100% Organic" contains only organic ingredients and processing aids with no chemically added sulfites.
- "Organic" contains at least 95% organic ingredients with no chemically added sulfites.
- "Made with Organic [Ingredients]" contains at least 70% organic ingredients and may contain up to 100 ppm of sulfites from sulfur dioxide.
- Products containing less than 70% organic ingredients and products that are not processed by a certified organic handling operation may only identify each organically produced ingredient in an ingredient statement.
Last reviewed/updated 08/12/2014
The information required depends on the circumstances. A majority of claims will require you to submit the Certifier/Accredited Certifying Agent (ACA) Preview.
- A. For "100% organic" "organic" and "made with organic [ingredients]:
Certifier/ACA Preview – indicates that an Accredited Certifying Agent (ACA) has reviewed the applicant's label, reconciled it with the applicant's certification, and found the label to be in compliance with USDA organic regulations. The certifier/ACA Preview will show actual images of the labels along with a stamp or signature of the ACA.
- B. For organic Ingredient statements:
Producer's/Crop Organic Certificate - certifies that the grapes, fruit, or other agricultural produce used in the product comply with the USDA organic regulations. A list of different grapes, fruits, crops, and the year of harvest may appear on the actual certificate or on an attached addendum.
Last reviewed/updated 08/12/2014
The United States has an organic equivalence arrangement with the European Union (EU). Under the terms of this arrangement, wine imported from the EU with organic labeling must comply with the labeling requirements of the USDA organic regulations.
For wine labeled “organic,” an EU control body must verify that prohibited substances, such as sulfur dioxide or potassium metabisulphite, were not added to the wine. For wine labeled “made from organic grapes,” an EU control body must ensure that no prohibited substances are used, except there is an allowance for the use of sulfur dioxide. The EU control body must verify that the total sulfite concentration from sulfur dioxide does not exceed 100 parts per million. Nonagricultural substances not listed under 7 CFR 205.605 are prohibited in wine labeled “organic” or “made with organic grapes.”
The certifier/ACA preview must be submitted to TTB; this indicates that the EU control body has verified compliance with these terms of the EU-U.S. organic equivalence arrangement.
Organic certificate(s) submitted to TTB (if required- see Question 4) must be in English or have complete translation(s) attached.Last reviewed/updated 08/12/2014
Certifiers/ACAs are private, State, and foreign entities accredited by the USDA for certifying foreign and domestic organic crop, livestock, and handling operations to USDA organic standards. All labeling applicants that are certified organic handlers and intend to make an organic claim (other than in an ingredient statement) on an alcohol beverage must submit the label(s) to their certifier/ACA for review and approval prior to submission to TTB. The certifier/ACA Preview is a document that must show actual images of the exact labels along with a stamp or signature of the certifier/ACA to verify that the product label complies with the USDA organic regulations. The National Organic Program maintains a list of Accredited Certifying Agents on its Web site at: https://www.ams.usda.gov/services/organic-certification/certifying-agents.
Last reviewed/updated 08/12/2014
The producers/handlers of alcohol products that will be imported into the United States are responsible for supplying copies of the required documents to the importer. The importer should request the documents from the handler or the producer's wholesale distributer for submission with your Certificate of Label Approval application.
Last reviewed/updated 08/12/2014
To use "Made with Organically Grown [Ingredients]" on a label, you must submit a certifier/ACA preview.
Last reviewed/updated 08/12/2014
- The USDA organic seal, or foreign equivalent, is not allowed.
- Use of non-organic grapes is not permitted.
- Sulfur dioxide is the only sulfiting agent allowed; total sulfite concentration must not exceed 100 ppm. Sulfite disclosure is required on the label.
- The disclosure of organic ingredients on the label must be in the form of a phrase such as "Made with Organic [specify your organic ingredients here].” Examples are: "Made with Organically Grown Grapes," "Made with Organic Grapes," "Made with Organic Grapes from Our Vineyard," or "Made with Organically Produced Grapes."
- A Certification Statement “Certified Organic by---” or a similar phrase must appear below the bottler or importer's name and address statement.
Last reviewed/updated 08/12/2014
The statement, "Certified Organic by---" or a similar phrase followed by the name of the certifier/ACA must appear below the bottler or importer's name and address statement. The organic certification statement must appear under the importer's name and address on imported products if the foreign producer/bottler's information is not present. We will accept the certification statement beneath either the importer or the foreign producer/bottler's information when present on imported labels. The business address, Internet address, or telephone number of the certifying agent may be included on the label. Certifier/ACA acronyms are acceptable in certification statements; however, logos or seals alone do not fulfill this requirement.
Last reviewed/updated 08/12/2014
The only organic claim that can be made on the label is in an ingredient statement to indicate which ingredients are organic. If the organically produced ingredients are identified in the ingredient statement, the product's percentage of organic contents may be displayed on the information panel (7 CFR § 205.305). Acceptable variations include "X% Organic" or "X% Organic ingredients."
Last reviewed/updated 08/12/2014
No, the vintage date may change on an organic label without obtaining a new Certificate of Label Approval.
Last reviewed/updated 08/12/2014
The lack of supporting documentation for organic claims creates the greatest delay in label processing. In a majority of situations, the certifier/ACA preview will satisfy the requirement. A second common mistake occurs when submitters do not closely check the supporting documents to ensure that information listed on the product corresponds to the associated paperwork. Expired documentation, documents citing the incorrect product, and date conflicts represent common reasons why applications are returned.
Last reviewed/updated 08/12/2014
A description of specialized farming practices generally may appear on alcohol beverage labels as additional information provided it is truthful, accurate, specific, and does not conflict with, or in any manner qualify, mandatory labeling information. However, due to the constantly evolving nature of this field, TTB reserves the right to request clarification and documented verification of any graphics, seals, logos, definitions, or language appearing on labels. For instance, any label specifically stating that the producer is certified by an agricultural organization must have documented proof.
Terms that refer to the environmental impact of the process and packaging rather than the product itself are usually acceptable. These words and phrases may not modify mandatory information on brand labels, but might appear as additional information after review on a case-by-case basis.
Last reviewed/updated 08/12/2014
Flavored Malt Beverage and Related Regulatory Amendments
The new regulation permits the addition of flavors and other nonbeverage materials containing alcohol to beers and malt beverages. Malt beverages that contain not more than 6% alcohol by volume may derive no more than 49% of their alcohol content from flavors and other nonbeverage materials. If a malt beverage contains more than 6% alcohol by volume, not more than 1.5% of the volume of the finished product may consist of alcohol derived from flavors and other nonbeverage ingredients containing alcohol.
Last reviewed/updated 06/19/2012
On and after January 3, 2006, a product that does not comply with the requirements of TTB TD-21 may not be produced at a brewery, bottled at a brewery, removed from a brewery with or without payment of tax, removed from customs custody for consumption, or (in the case of products not destined for exportation), transferred to a second customs bonded warehouse.
Last reviewed/updated 04/15/2015
Yes.
Yes. The final rule requires an alcohol content statement on the label of any malt beverage that contains any alcohol derived from added flavors or other added nonbeverage ingredients (other than hop extract) containing alcohol.
Last reviewed/updated 06/19/2012
No. The mandatory alcohol content statement must appear on the brand label.
Last reviewed/updated 06/19/2012
As long as the malt beverage does not derive alcohol from any other added flavor or other added nonbeverage ingredient, it does not have to be labeled with an alcohol content statement.
You are required to comply with the labeling laws of any state in which [or "where"] you sell your malt beverages. The labeling requirements of Title 27 Part 7 of our regulations apply only to the extent that State law imposes similar requirements on malt beverages sold within the State.
Last reviewed/updated 06/10/2014
Your company may add an alcohol content statement to the label without applying for a new certificate of label approval.
Last reviewed/updated 06/19/2012
Consistent with ATF Ruling 2002-2, the final rule prohibits the use of labeling or advertising statements, designs, devices, or representations that tend to create a false or misleading impression that a malt beverage contains distilled spirits or is a distilled spirits product.
Last reviewed/updated 06/19/2012
The final rule provides that the use of a brand name of a distilled spirits product as the brand name of a malt beverage is not prohibited, provided that the overall label or advertisement does not present a misleading impression about the identity of the product.
Last reviewed/updated 06/19/2012
The final rule permits the use of a cocktail name as the brand name or fanciful name of a malt beverage, provided that the overall label or advertisement does not present a misleading impression about the identity of the product.
Last reviewed/updated 06/19/2012
Current regulations require brewers to file a statement of process whenever they propose to produce and market a fermented beverage under a name other than "beer," "ale," "porter," "stout," "lager," or "malt liquor." Under the new regulations, brewers will be required to file formulas (instead of statements of process) under the circumstances set forth in the regulations.
Last reviewed/updated 06/19/2012
Formulas will be required whenever the brewer intends to produce a fermented product that will be treated by any processing, filtration, or other method of manufacture that is not generally recognized as a traditional process in the production of a fermented beverage designated as "beer," "ale," "porter," "stout," "lager," or "malt liquor."
Last reviewed/updated 06/19/2012
Removal of any volume of water from beer; filtration of beer to substantially change the color, flavor, or character; separation of beer into different components; reverse osmosis; concentration of beer; and ion exchange treatments are examples of non-traditional processes for which brewers must file a formula.
Last reviewed/updated 06/19/2012
Pasteurization; filtration prior to bottling; filtration in lieu of pasteurization; centrifuging for clarity; lagering; carbonation; and blending are examples of traditional processes for which brewers do not have to file a formula.
Last reviewed/updated 06/19/2012
The appropriate TTB officer may determine whether or not use of a process not listed in 27 CFR § 25.55(a)(1) requires you to file a formula for approval. You may obtain such a determination from TTB by mailing a written request to the Assistant Director, Alcohol Labeling and Formulation Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street, NW., Box 12 Washington, DC 20005.
Last reviewed/updated 06/10/2014
The request must include:
- A detailed description of the proposed process;
- Evidence establishing that the proposed process is generally recognized as a traditional process in the production of a fermented beverage designated as "beer," "ale," "porter," "stout," "lager," or "malt liquor"; and
- An explanation of the effect of the proposed process on the production of the fermented product.
Last reviewed/updated 06/19/2012
In general, formulas must be filed for:
- Any fermented product to which flavors or other nonbeverage ingredients (other than hop extract) containing alcohol will be added;
- Any fermented product to which coloring or natural or artificial flavors will be added;
- Any fermented product to which fruit, fruit juice, fruit concentrate, herbs, spices, honey, maple syrup, or other food materials will be added; and
- Saké, including flavored saké and sparkling saké.
Last reviewed/updated 06/19/2012
Yes. TTB will grant such an exemption upon a finding that the coloring, flavoring, or food material in question is generally recognized as a traditional ingredient in the production of a fermented beverage designated as "beer," "ale," "porter," "stout," "lager," or "malt liquor."
Last reviewed/updated 06/19/2012
Your request should be sent to the Assistant Director, Alcohol Labeling and Formulation Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street, NW., Box 12 Washington, DC 20005, and must include the following information:
- A description of the proposed ingredient;
- Evidence establishing that the proposed ingredient is generally recognized as a traditional ingredient in the production of a fermented beverage designated as "beer," "ale," "porter," "stout," "lager," or "malt liquor"; and
- An explanation of the effect of the proposed ingredient in the production of a fermented product
Last reviewed/updated 06/19/2012
The requirements are as follows:
- The formula must be filed in writing;
- The formula must identify each brewery where the formula applies by including each brewery name, address, and registry number;
- You must serially number each formula, commencing with number "1" and continuing in numerical sequence;
- You must date and sign each formula; and
- You must file two copies of each formula with TTB.
Last reviewed/updated 06/19/2012
Your formula should be filed with the Assistant Director, Alcohol Labeling and Formulation Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street, NW., Box 12 Washington, DC 20005.
Last reviewed/updated 06/19/2012
The following information must appear on each formula:
- You must list each separate ingredient and the specific quantity used, or a range of quantities used.
- You may include optional ingredients if they do not impact the labeling or identity of the finished product.
- For fermented products containing flavorings, the following additional information must appear:
The name of the flavor;
- The product number or TTB drawback number and approval date of the flavor;
- The name and location (city and State) of the flavor manufacturer;
- The alcohol content of the flavor; and
- The point of production at which the flavor was added (that is, before, during or after fermentation).
For formulas that include the use of flavors and other nonbeverage ingredients containing alcohol, you must explicitly indicate:
- The volume and alcohol content of the beer base;
- The maximum volumes of the flavors and other nonbeverage ingredients containing alcohol to be used;
- The alcoholic strength of the flavors and other nonbeverage ingredients containing alcohol;
- The overall alcohol contribution to the finished product provided by the addition of any flavors or other nonbeverage ingredients containing alcohol; and
- The final volume and alcohol content of the finished product.
Last reviewed/updated 06/19/2012
Yes. You must refer in your formula to any approved formula number that covers the production of a beer base used in producing the formula product. If the beer base was produced by another brewery of the same ownership, you must also provide the name and address or name and registry number of that brewery.
Last reviewed/updated 06/19/2012
The formula must also include a detailed description of each process used to produce the fermented beverage. The formula must state the alcohol content of the fermented product after fermentation and the alcohol content of the finished product. Finally, the appropriate TTB officer may at any time require you to file additional information regarding a fermented product, ingredients, or processes, in order to determine whether a formula should be approved or disapproved or whether the approval of a formula should be continued.
Last reviewed/updated 06/19/2012
No. However, you must state the total alcohol contribution from these ingredients to the finished product.
Last reviewed/updated 06/19/2012
A new formula must be filed when you –
- Create an entirely new fermented product that requires a formula;
- Add new ingredients to an existing formulation;
- Delete ingredients from an existing formulation;
- Change the quantity of an ingredient used from the quantity or range of usage in an approved formula;
- Change an approved processing, filtration, or other special method of manufacture that requires the filing of a formula; or
- Change the contribution of alcohol from flavors or ingredients that contain alcohol.
Last reviewed/updated 06/19/2012
You may file a superseding formula instead of a new formula if you change ingredients or processes and these changes would not require a new certificate of label approval. A superseding formula replaces an existing formula, and should be filed only if you do not intend to use the existing formula any more. A superseding formula must be filed with TTB for approval.
Last reviewed/updated 06/19/2012
When TTB approves a superseding formula, we will cancel your previous formula.
Yes, but you must annotate the formula number to indicate that it is a superseding formula number (For example, "Formula 2, superseding.")
Last reviewed/updated 06/19/2012
Yes. The base must conform to the standards set forth in 27 CFR § 25.15.
Last reviewed/updated 06/19/2012
As a general rule, you may not produce a fermented product for which a formula is required until you have filed and received approval of a formula for that product.
Last reviewed/updated 06/19/2012
You may, for research and development purposes (including consumer taste testing), produce a fermented product without an approved formula. However, if the product falls into the category of fermented products for which a formula is required, you may not sell or market the product until you receive approval of the formula.
Last reviewed/updated 06/19/2012
As a general rule, your approved formula remains in effect until:
- you supsersede it with a new formula;
- you voluntarily surrender the formula;
- TTB cancels or revokes the formula; or
- the formula is revoked by operation of law or regulation.
Last reviewed/updated 06/19/2012
Yes, provided that any finished product that could be made under the statement of process would be in compliance with the provisions 27 CFR part 25, as amended by TTB TD-21. You do not need to submit a new formula for approval if the product is covered by a statement of process that remains valid.
Last reviewed/updated 06/10/2014
Alcohol Beverages Containing Added Caffeine
By letter dated November 17, 2010, FDA advised four industry members that it had reviewed the regulatory status of seven malt beverage products, each of which contains caffeine that has been directly added to an alcohol beverage and packaged in combined caffeine and alcohol form. The FDA letter warned the industry members that as it was used in their products, caffeine is an unsafe food additive, and therefore the products are adulterated under section 402(a)(2)(C) of the Federal Food, Drug, and Cosmetic Act (FFDCA), 21 U.S.C. 342(a)(2)(C). Among other things, the FDA letter stated that "FDA is not aware of any publicly available data to establish affirmatively safe conditions of use for caffeine added directly to alcoholic beverages and packaged in a combined form."
FDA provided these industry members with fifteen (15) days to advise them of the specific steps they have taken to correct the violation identified above and to assure that similar violations do not occur. The FDA letter provided that their responses should include any documentation necessary to show that correction has been achieved. Finally, the FDA letter provided that if the industry members cannot complete all corrections within the 15 days, they should explain the reason for the delay and the date by which each such item will be corrected and documented. The warning letters, as well as other information on the issue of alcohol beverage products containing added caffeine, may be found on the FDA website.
Last reviewed/updated 08/20/2014
On November 18, 2010, TTB issued letters to those four industry members regarding the seven malt beverage products that FDA identified in its warning letters as being adulterated. The TTB letters put these companies on notice that FDA's determination that a product is adulterated under the FFDCA would have consequences under the FAA Act, because of TTB's position that adulterated alcohol beverages are mislabeled within the meaning of the FAA Act.
Consistent with the terms of the FDA warning letters, TTB asked that the companies advise TTB within the same 15-day period of the steps that they have taken to correct any violations of the FAA Act and the date by which each violation will be corrected. TTB sent copies of these letters to the brewers who have obtained certificates of label approval from TTB for these products. You can read the TTB letters, along with other TTB guidance on the issue of alcohol beverage products containing added caffeine.
Last reviewed/updated 06/10/2014
Consistent with the actions taken by FDA, TTB is not planning to take enforcement action pending expiration of the 15-day period provided to the companies to respond to our letters. At that point, we will evaluate their responses and we will consult with FDA prior to taking enforcement action. It is our expectation that the companies will take voluntary action that will prevent any violations of the FAA Act and will at the same time address the concerns expressed by FDA.
Last reviewed/updated 06/19/2012
It is TTB's position that adulterated malt beverages, distilled spirits, and wines are mislabeled within the meaning of the FAA Act. This means, as explained further below, that the sale or shipment of an adulterated alcohol beverage in interstate or foreign commerce by an industry member subject to the provisions of 27 U.S.C. 205(e) constitutes a violation of the FAA Act, even if the bottler or importer of the product in question has obtained a certificate of label approval (COLA) or an approved formula.
Subject to the jurisdictional requirements of the FAA Act, mislabeled distilled spirits, wines, and malt beverages, including adulterated products, may not be sold or shipped, delivered for sale or shipment, or otherwise introduced or received in interstate or foreign commerce, or removed from customs custody for consumption, by a producer, importer, or wholesaler, or other industry member subject to 27 U.S.C. 205(e). TTB may pursue action to suspend or to revoke the FAA Act basic permit of industry members who willfully violate the conditions of their permit with respect to mislabeled, adulterated products. See 27 U.S.C. 204(e). Violations of the labeling provisions of the FAA Act are punishable as misdemeanors and the Government may seek injunctive relief to prevent and restrain such violations. TTB also may seek an offer in compromise covering the liability arising with respect to such violations in the sum of not more than $500 for each offense. See 27 U.S.C. 207. Under the Internal Revenue Code of 1986, TTB officers may, in appropriate circumstances, temporarily detain any alcohol beverage container that is being removed in violation of law, or seek a voluntary detention agreement with the industry member. See 26 U.S.C. 5311.
Last reviewed/updated 06/19/2012
TTB reminds you that each producer and importer of alcohol beverages is responsible for ensuring that the ingredients in its products comply with the laws and regulations that FDA administers. TTB's approval of a COLA or formula does not imply or otherwise constitute a determination that the product complies with the Federal Food, Drug, and Cosmetic Act (FFD&CA), including a determination as to whether the product is adulterated because it contains an unapproved food additive. Subject to the jurisdictional requirements of the FAA Act, mislabeled distilled spirits, wines, and malt beverages, including adulterated products, may not be sold or shipped, delivered for sale or shipment, or otherwise introduced or received in interstate or foreign commerce, or removed from customs custody for consumption, by a producer, importer, or wholesaler, or other industry member subject to 27 U.S.C. 205(e), even if the bottler or importer of the product in question has obtained a COLA or an approved formula.
Last reviewed/updated 06/10/2014
While TTB regulates the labeling of alcohol beverages pursuant to the FAA Act, it is FDA's responsibility to evaluate the safety of ingredients added to alcohol beverages, pursuant to FDA's authority under the FFDCA. TTB operates under a 1987 Memorandum of Understanding (MOU) with FDA that clarifies and delineates the enforcement responsibilities of each agency with respect to alcohol beverages that may be adulterated under the FFDCA and establishes procedures for coordination between the two agencies. The MOU acknowledges that TTB is the agency with a system of specific statutory and regulatory controls over alcohol beverages and that FDA has authority regarding determinations regarding the safety of food additives used in the production of alcohol beverages and over making determinations about when an alcohol beverage is considered adulterated.
Last reviewed/updated 06/19/2012
Yes. TTB will continue to coordinate with FDA on this matter that affects issues within the jurisdiction of both agencies. TTB has already shared information with FDA regarding approved labels for alcohol beverages containing added caffeine, and we will continue to do so, as needed. In addition, upon receipt of a formal request from FDA, we will provide information to FDA about formulas for beers containing added caffeine that are approved under 27 CFR Part 25. This disclosure will be made pursuant to our authority under 26 U.S.C. 6103(o)(1) to share return information with employees of a Federal agency whose official duties require such disclosure. Such a disclosure is contingent upon an agreement by FDA to safeguard the confidentiality of this information.
Last reviewed/updated 06/19/2012
TTB urges all industry members to carefully consider their responsibilities to comply with the requirements of the Federal Food, Drug, and Cosmetic Act (FFD&CA) and to consult with FDA regarding the General Recognized As Safe (GRAS) status of their intended use of caffeine prior to submitting any such applications to TTB.
Last reviewed/updated 06/10/2014
TTB is reviewing all approved formulas and labels for such products and will consult with FDA prior to taking action with regard to approved labels or formulas. We encourage all industry members who have received approvals from TTB and who have reason to believe that their products may not be in compliance with the Federal Food, Drug, and Cosmetic Act (FFD&CA).
Last reviewed/updated 06/10/2014
No. Among other things, the FAA Act's prohibitions against consignment sales apply only to the conditions agreed to at the time of a sale. Furthermore, these prohibitions do not apply to transactions involving solely the bona fide return of merchandise for ordinary and usual commercial reasons arising after the merchandise has been sold. See 27 U.S.C. 205(d). The regulations at 27 CFR Part 11, Subpart D set forth several examples of "ordinary and usual commercial reasons" that may arise after the product has been sold, including a situation in which products may no longer be lawfully sold. See 27 CFR 11.34. The actions of a retailer or wholesaler in returning to an industry member alcohol beverages containing added caffeine, after the sale of the product, for cash or credit against outstanding indebtedness, due to concerns about the legal status of such products under Federal, State, or local law, would not violate the consignment sales provisions of 27 U.S.C. 205(d). Of course, the regulations do not mandate that the industry member accept such a return. See 27 CFR 11.31(b).
Last reviewed/updated 06/19/2012
Industry members should contact FDA with all inquiries as to the GRAS* status of ingredients added to alcohol beverages. TTB will continue to coordinate with FDA on this matter.
* generally recognized as safe
Last reviewed/updated 06/10/2014
Export Certificate Program
You can find information about the Export Certificate Program on TTB's webpage for Export Documents/Certificates. For Certificates of Free Sale, Origin, Health, Quality, or Sanitation, for shipments of alcohol beverages not going to the European Union (EU), follow the sample export certificate for wines or the sample export certificate for malt beverages and distilled spirits. For U.S. wine being exported to the EU, pursuant to the U.S.-EU Wine Agreement, the EU requires that you submit either a simplified export certificate (see ECP5) or a VI1 form.
Please email export certificate requests as PDF files to exportcertificates@ttb.gov
You may also mail export certificate requests to the following address:
Alcohol and Tobacco Tax and Trade Bureau (TTB)
International Affairs Division
Attn: Export Certificate Program
1310 G St. NW, Box 12
Washington, DC 20005
If you are submitting your export certificate requests through a commercial carrier (e.g. UPS, FedEx), please mail them to:
Alcohol and Tobacco Tax and Trade Bureau (TTB)International Affairs Division
Attn: Export Certificate Program
1310 G St. NW, Suite 400E
Washington, DC 20005
For distilled spirits only:
- Use TTB Form 5110.58 to make requests for Certificates of Age and Origin for Distilled Spirits.
- Use TTB Form 5110.42 to make requests for Certificates of Authenticity for Bourbon Whisky. You may submit Certificates of Age and Origin and Certificates of Authenticity via email to exportcertificates@ttb.gov (See ECP7).
Last reviewed/updated 08/05/2014
Our goal is to process export certificates within seven business days after receipt of a perfected request. In order to avoid delays, you may choose to submit your requests using a commercial carrier by overnight delivery. Please note that due to internal mail security measures, items mailed to TTB Headquarters are typically received by the International Affairs Division two business days after indicated by delivery confirmations from the postal service or a commercial carrier. To expedite the return of approved certificates, please include an overnight bill and envelope from the commercial carrier of your choice, including your own billing/account information when you submit your request to TTB. Otherwise, TTB will return the certificate via regular U.S. mail.
Last reviewed/updated 12/12/2013
Each shipment of wine that is being exported requires a separate export certificate (Certificate of Origin or Age, Health Certificate/Sanitary Statement/Certificate, etc.). One certificate can cover several different wines as long as they are in the same shipment.
Last reviewed/updated 12/12/2013
Export certificates are not licenses - they are documents that attest to certain facts. For example, a Certificate of Free Sale confirms that the wine being exported was made in accordance with U.S. winemaking practices and is freely available in the U.S. marketplace. Certificates of Origin are also often referred to as Certificates of Free Sale.
A number of countries have unique certificate requirements. TTB maintains a list of International Import/Export Requirements on our website; however, countries may change their requirements at any time, so we recommend that you contact your foreign importer to confirm which certificates are required by that country's government.
Last reviewed/updated 12/12/2013
Instead of using the VI1 form, we encourage U.S. exporters of wine to the EU to take advantage of the simplified export certificate, which only requires one chemical analysis of the wine (actual alcohol content) and is self-certified by the exporter.
See TTB Industry Circular 2007-02 for further information on the simplified export certificate. A copy of the certificate is included in Industry Circular 2007-2 as an attachment at the bottom of that document.
Last reviewed/updated 12/12/2013
You can find a list of laboratories certified by TTB for the analysis of exported alcohol products on our Chemist Certification Program Information webpage.
Last reviewed/updated 06/10/2014
You may submit export certificates by email as PDF files to exportcertificates@ttb.gov. If you require return of the certificate by express mail, you must scan in a prepared overnight bill from the commercial carrier of your choice, including your own billing/account information, and attach it to your email request. Otherwise, TTB will return the certificate by regular U.S. mail.
Last reviewed/updated 06/10/2014
Yes, your local Chamber of Commerce may process Certificates of Origin attesting that the alcohol beverage to be exported was produced in the United States.
Last reviewed/updated 12/12/2013
You can help us process your export certificate request expeditiously by following these tips:
- Except for Certificates of Origin and Age of Distilled Spirits and Certificates of Authenticity for Bourbon Whiskey, TTB requires that the export certificate include an original signature. We recommend that the name of the person signing the document be typed after or below their signature, in case the signature is not legible.
- The person signing the export certificate request must be on file with TTB as having signing authority for the company or having power of attorney for the company. We cannot process an export certificate if it is not signed by someone with signing authority or power of attorney.
- Submit the export certificate on your company's letterhead. TTB requires that the physical address listed on your company's letterhead, or on the export certificate, match the address on file with your permit with TTB.
- We recommend that you send in one copy of the export certificate on your company's letterhead plus an additional copy of the export certificate on plain paper, with space at the top and bottom of the page for TTB to insert our official letterhead. TTB requires that both copies contain an original signature.
- Use TTB's Washington, DC address when you include it on the export certificate. Some industry members are still including TTB's Cincinnati address. This slows down processing time because we will replace this address with our current address in order to process it. If you include TTB's address at the bottom of the export certificate, use this address:
Alcohol and Tobacco Tax and Trade Bureau (TTB)
International Affairs Division
Export Certificate Program
1310 G St. NW, Box 12
Washington, DC 20005
Last reviewed/updated 06/10/2014
Serving Facts Statements
TTB Ruling 2013-2, Voluntary Nutrient Content Statements in the Labeling and Advertising of Wines, Distilled Spirits, and Malt Beverages
This ruling modifies and amplifies TTB Ruling 2004-1 to permit the use of optional Serving Facts statements on labels and in advertisements.
Last reviewed/updated 01/02/2014
It is optional. You may use a Serving Facts statement on any label or advertisement, and you may choose to use a Serving Facts statement in lieu of a statement of average analysis when making calorie or carbohydrate claims on labels or in advertisements. See question 4 for additional information about using a Serving Facts statement on labels with calorie or carbohydrate claims.
Last reviewed/updated 01/02/2014
No. It has been the longstanding position of TTB and its predecessor agency that any caloric or carbohydrate statement or representation in the labeling and advertising of wines, distilled spirits, and malt beverages will be viewed as misleading unless it provides complete information about the calorie, carbohydrate, protein, and fat content of the product. As set forth in TTB Ruling 2004-1, a statement of average analysis, which includes information about calories, carbohydrates, protein and fat content on a per-serving basis, ensured that such labels or advertisements did not mislead consumers.
TTB Ruling 2013-2 does not change that position. Instead, it offers industry members an additional option in providing consumers with information about the nutrient and alcohol content of the product. TTB will view labels and advertisements as misleading if they make claims about the calorie or carbohydrate content of the product unless they include either a statement of average analysis in accordance with TTB Ruling 2004-1 or a Serving Facts statement that complies with the requirements of TTB Ruling 2013-2. Thus, a Serving Facts statement may now be used on such labels instead of a statement of average analysis.
Last reviewed/updated 01/02/2014
Yes. Statements of average analysis that comply with the requirements of TTB Ruling 2004-1 may continue to be used on labels and in advertisements.
Last reviewed/updated 01/02/2014
A Serving Facts statement includes the serving size, the number of servings per container, and the number of calories and the number of grams of carbohydrates, protein, and fat, per serving size. In addition, you may choose to include the percentage of alcohol by volume in the statement, and if you do so, you may also include the number of fluid ounces of pure ethyl alcohol per serving as part of the alcohol by volume statement.
Last reviewed/updated 01/02/2014
No. If your advertisement does not make any other claim about the nutrient content of the product, you are not required to place a Serving Facts statement or a statement of average analysis on the advertisement. However, labels for products including terms such as "light" in their brand names will not be approved without a statement of average analysis or a Serving Facts statement, unless the term "light" is used in a way that clearly does not refer to nutrient content.
Last reviewed/updated 01/02/2014
A Serving Facts statement appearing on a label or in an advertisement may be stated per container size only if the container is equal to or less than a single serving size. However, as an option, the Serving Facts statement may be presented in a dual-column format, which provides information both per serving size and per container size.
Otherwise, the Serving Facts statement must be stated per serving size, and must specify the serving size as part of the statement. Serving sizes for purposes of Serving Facts labeling are specified in the chart below. These serving sizes must also be used when calculating the number of servings per container, which should be rounded to the nearest quarter of a serving. For example, a malt beverage with an alcohol content of 5 percent alcohol by volume in a can that contains 16 fl.oz. should be labeled as containing 1 ¼ 12 fl.oz. servings.
|
Serving Size |
Alcohol Percent by Volume |
||
|
Wine |
Distilled Spirits |
Malt Beverages |
|
|
1.5 fl oz (44 ml), or 50 ml for 50 ml containers of distilled spirits |
Above 24% |
Above 24% |
|
|
2.5 fl oz (74 ml) |
Above 16 to 24% |
Above 16 to 24% |
Above 16 to 24% |
|
5 fl oz (148 ml) |
7 to 16% |
Above 7 to 16% |
Above 7 to 16% |
|
12 fl oz (355 ml) |
Not more than 7% |
Not more than 7% |
|
Last reviewed/updated 01/02/2014
If an approved label is being changed only to include a statement of average analysis in accordance with TTB Ruling 2004-1 or a Serving Facts statement in accordance with TTB Ruling 2013-2, and the format for the Serving Facts statement is one that is depicted in the examples provided in the attachment to TTB Ruling 2013-2, the submission of a new application for a certificate of label approval (COLA) is not necessary.
Last reviewed/updated 01/02/2014
No. You may make that change without submitting a new application for label approval.
Last reviewed/updated 01/02/2014
You may add a Serving Facts statement to your approved label as permitted in accordance with TTB Ruling 2013-2, and you may also make additional changes as permitted in accordance with the instructions for the COLA application form, TTB F 5100.31 (which also appear on COLAs Online for electronic submitters), without having to submit a new application for label approval. If the additional changes are not covered by the instructions on the COLA application form, you must submit a new application for label approval. Get a complete list of allowable changes and learn more about what changes can be made to an approved label.
Last reviewed/updated 06/10/2014
The attachment to TTB Ruling 2013-2 provides examples of both a panel display and a linear display. You may choose whichever display fits best on your label or advertisement.
Last reviewed/updated 01/02/2014
You must submit a new application for label approval if you wish to use a format that differs from the examples set forth in the attachment to TTB Ruling 2013-2. Other formats for this type of information will be considered on a case-by-case basis. In considering other formats, TTB will take into consideration whether a proliferation of formats might tend to confuse consumers.
Last reviewed/updated 01/02/2014
Yes. Serving Facts statements may include information about the alcohol content of the product on an optional basis. However, industry members may choose to not include alcohol content in the Serving Facts statement. An example of this format is set out in the attachment to TTB Ruling 2013-2.
Last reviewed/updated 01/02/2014
Yes. Alcohol content may be presented in the Serving Facts statement as a percentage of alcohol by volume. In addition, if alcohol content is expressed as a percentage of alcohol by volume, the Serving Facts statement may also include a statement of the fluid ounces of pure ethyl alcohol per serving (rounded to the nearest tenth) as part of the alcohol by volume statement. However, industry members may choose to include the percentage of alcohol by volume in the Serving Facts statement without including a statement of the number of fluid ounces of alcohol per serving.
Last reviewed/updated 01/02/2014
Yes. The inclusion of an optional alcohol content statement as part of a Serving Facts statement does not excuse industry members from compliance with existing regulations regarding the placement of mandatory alcohol content statements. The regulations require an alcohol content statement on the brand label for all distilled spirits and for those malt beverages containing alcohol derived from added flavors or other added nonbeverage ingredients (other than hops extract) containing alcohol. However, alcohol content statements may appear in more than one place on the container, provided that they are consistent and in compliance with all regulatory requirements. The percentage of alcohol by volume for wine containers may appear on any label.
Last reviewed/updated 01/02/2014
The following abbreviations may be used on labels and in advertisements bearing the optional Serving Facts statement, with or without periods after the abbreviations:
(1) For "Alcohol by volume," the abbreviations "Alc/vol" or "Alc by vol";
(2) For U.S. fluid ounces, "fl oz";
(3) For calories, "Cal";
(4) For grams, "g";
(5) For Carbohydrate, "Carb";
(6) For serving (except in the title "Serving Facts"), "Serv";
(7) For milliliter, "ml"; and
(8) For amount, "Amt."
Last reviewed/updated 01/02/2014
You may include the optional Serving Facts statement on any label on the container, including a strip or neck label.
Last reviewed/updated 01/02/2014
There are no specific type size or font requirements for the optional Serving Facts statement on labels or in advertisements. However, the statement should be on a contrasting background and should be readily legible under ordinary circumstances.
Last reviewed/updated 01/02/2014
Sugar Content Statements
Truthful, accurate, and non-misleading numerical statements about the sugar content of a product are permitted on alcohol beverage labels and in advertisements. Sugar is a type of carbohydrate, so a sugar content statement is a carbohydrate claim and must be made in accordance with the guidance set forth for carbohydrate representations in TTB Ruling 2004-1 and TTB Ruling 2013-2. Accordingly, a truthful, accurate, and non-misleading numerical statement about the sugar content of a product may appear on a label or in an advertisement if the label or advertisement also bears either a statement of average analysis in accordance with TTB Ruling 2004-1 or a Serving Facts statement in accordance with TTB Ruling 2013-2 and the serving size on which the sugar content statement is based is consistent with the applicable serving size under those rulings.
Numerical sugar content claims should be made in accordance with the guidance set forth in TTB Procedure 2004-1 with regard to carbohydrate content statements. Thus, the number of grams (g) of sugar in a serving must be expressed to the nearest tenth of a gram, except that if a serving contains less than 1 gram, the statement "Contains less than 1 gram (g)" or "less than 1 gram (g)" may be used as an alternative. If the serving contains less than 0.5 g of sugar, the content may be expressed as zero (or 0) grams (g).
Last reviewed/updated 07/01/2014
Yes, if a serving contains less than 0.5 g of sugar, you may include a claim such as "Zero Sugar," "No Sugar," or "Sugar Free." Such claims must be made in accordance with the guidance set forth for carbohydrate representations in TTB Ruling 2004-1 and TTB Ruling 2013-2, which provides that the label or advertisement must also include either a statement of average analysis in accordance with TTB Ruling 2004-1 or a Serving Facts statement in accordance with TTB Ruling 2013-2. The serving size on which the sugar content statement is based must be consistent with the applicable serving size under those rulings.
Last reviewed/updated 07/01/2014
For purpose of this guidance, the term "sugars" refers to the sum of free monosaccharides and disaccharides in the beverage. To calculate sugars, you must determine the weight in grams per serving of all free monosaccharides and disaccharides in the beverage sample. Do not include any artificial or natural no-calorie sweeteners in your calculation.
TTB generally monitors compliance of labeling and advertising claims by using appropriate methods found in the Official Methods of Analysis of the AOAC International (AOAC International, Gaithersburg, MD).
Last reviewed/updated 07/01/2014
This guidance does not apply to wine labels bearing a descriptive term (such as "Late Harvest") that is intended to indicate a higher sugar content for the grapes used in the wine. TTB allows the use of certain descriptive terms relating to the sugar content of grapes provided that the amount of sugar contained in the grapes at the time of harvest and the amount of residual sugar in the finished wine are stated on the label, in compliance with the provisions of ATF Ruling 78-4 and ATF Ruling 82-4. Such statements are not required to be accompanied by a statement of average analysis or a Serving Facts statement, and you should refer to ATF Ruling 78-4 and ATF Ruling 82-4 for guidance on use of this type of statement.
Last reviewed/updated 07/01/2014
TTB reminds industry members that due to the health risks posed by alcohol consumption, sugar content is not the only factor in determining whether an alcohol beverage is appropriate for consumption by persons suffering from health-related conditions. Statements, symbols, vignettes, or other forms of labeling or advertising statements that expressly, or by implication, characterize the relationship of the product, or the sugar content of the product, to a disease or health-related condition are prohibited unless such statements comply with the requirements for specific health claims as set forth in the TTB regulations. See 27 CFR 4.39(h)(2)(ii),4.64(i)(2)(ii), 5.42(b)(8)(ii)(B), 5.65(d)(2)(ii), 7.29(e)(2)(ii), and 7.54(e)(2)(ii).
Last reviewed/updated 07/01/2014
Alcohol Facts Statements
Yes. If your label or advertisement does not include any nutrient content statements or claims, you may provide the same truthful and accurate per-serving alcohol content information that is allowed as part of a Serving Facts statement under TTB Ruling 2013-2. This information should be provided under the heading "Alcohol Facts," to distinguish it from a "Serving Facts" statement, and must include the serving size (in accordance with TTB Ruling 2013-2), the number of servings per container, and the percentage of alcohol by volume together with a numerical statement of the number of fluid ounces of pure ethyl alcohol per serving (rounded to the nearest tenth). If you wish to make any type of nutrient content statement or claim on the label or advertisement, along with optional per-serving alcohol content information, you should use a Serving Facts statement in accordance with TTB Ruling 2013-2.
Last reviewed/updated 05/06/2014
Serving sizes for purposes of Alcohol Facts labeling must be consistent with the sizes set forth in TTB Ruling 2013-2, and are specified in the chart below.
|
Serving Size |
Alcohol Percent by Volume |
||
|
Wine |
Distilled Spirits |
Malt Beverages |
|
|
1.5 fl oz (44 ml), or 50 ml for 50 ml containers of distilled spirits |
|
Above 24% |
Above 24% |
|
2.5 fl oz (74 ml) |
Above 16 to 24% |
Above 16 to 24% |
Above 16 to 24% |
|
5 fl oz (148 ml) |
7 to 16% |
Above 7 to 16% |
Above 7 to 16% |
|
12 fl oz (355 ml) |
|
Not more than 7% |
Not more than 7% |
Last reviewed/updated 05/06/2014
The number of servings per container is calculated by dividing the total net contents by the serving size as specified by AF2. The number of servings in a container must be rounded to the nearest quarter of a serving. Examples of determining the number of servings per container are shown below.
16 fluid ounce can of beer at 12 percent alcohol by volume:
- Alc. by vol.: 12%
- Total net contents: 16 fl. oz.
- Serving size: 5 fl. oz.
Servings per container: 16 fl. oz. ÷ 5 fl. oz. = 3.20 rounded to the nearest quarter of a serving = 3 1/4 servings per container.
1 liter bottle of distilled spirits at 40 percent alcohol by volume
- Alc. by vol.: 40%
- Total net contents: 1 Liter (1000 ml)
- Serving size: 1.5 fl. oz. (44 ml)
Servings per container: 1000 ml ÷ 44 ml = 22.73 rounded to the nearest quarter of a serving = 22 3/4 servings per container
750 ml bottle of wine at 13.5 percent alcohol by volume
- Alc. by vol. 13.5%
- Total net contents: 750 ml
- Serving size: 5 fl. oz. (148 ml)
Servings per container: 750 ml ÷ 148 ml = 5.07 rounded to the nearest quarter of a serving = 5 servings per container
Last reviewed/updated 05/07/2014
The number of fluid ounces of alcohol per serving is calculated by multiplying the number of fluid ounces in a serving by the percentage of alcohol by volume and rounding to the nearest tenth of a fluid ounce. Examples are set forth below:
Wine at 14 percent alcohol by volume
Serving size: 5 fl. oz. Alcohol by volume: 14% (or 0.14)
Fl. oz. of alcohol per serving: 5 x 0.14 = 0.7 fl. oz. of alcohol per serving
Malt beverage at 4 percent alcohol by volume
Serving size: 12 fl. oz. Alcohol by volume: 4% (or 0.04)
Fl. oz. of alcohol per serving: 12 x 0.04 = 0.48 fl. oz. of alcohol per serving (rounded to 0.5)
Distilled spirits at 40 percent alcohol by volume
Serving size: 1.5 fl. oz. Alcohol by volume: 40% (or 0.4)
Fl. oz. of alcohol per serving: 1.5 x 0.4 = 0.6 fl. oz. of alcohol per serving
Last reviewed/updated 05/06/2014
An Alcohol Facts statement appearing on a label or an advertisement may be stated per container size only if the container size is equal to or less than a single serving size. However, as an option, the Alcohol Facts statement may be presented in a format that provides information both per serving size and per container size.
Last reviewed/updated 05/06/2014
Generally, there are no minimum type size requirements for Alcohol Facts statements; however, the information should be readily legible and appear on a contrasting background. If it is being used to satisfy an alcohol content statement requirement on labels or in advertisements, it must meet the type size and placement requirements for that information.
Last reviewed/updated 05/06/2014
The TTB labeling regulations require an alcohol content statement, expressed as a percentage of alcohol by volume, for certain products. Because the Alcohol Facts statement includes a statement of the percentage of alcohol by volume, it will satisfy those requirements as long as it complies with the placement and type size requirements set forth in the regulations.
Last reviewed/updated 06/10/2014
No, if an approved label is being changed only to include an Alcohol Facts statement following the guidelines in these FAQs, and the format used is one that is depicted in the examples provided in AF9, the submission of a new application for label approval is not necessary.
Last reviewed/updated 05/06/2014
Examples of acceptable Alcohol Facts statements are depicted below. If one of these formats is used, the submission of a new COLA application for the sole reason of including this additional information is unnecessary.
- The following Alcohol Facts statement illustrates an acceptable panel display for a 750 milliliter bottle of wine containing 14 percent alcohol by volume.
- The following Alcohol Facts statement illustrates an acceptable linear display for a 24 fluid ounce can of beer containing 5 percent alcohol by volume and includes information about the fluid ounces of alcohol per can.
- The following Alcohol Facts statement illustrates an acceptable display for a 50 milliliter bottle of distilled spirits containing 40 percent alcohol by volume.
- The following Alcohol Facts statement illustrates an acceptable display for a 16 fluid ounce malt beverage bottle containing 8 percent alcohol by volume and includes information about the fluid ounces of alcohol per bottle.
Last reviewed/updated 05/07/2014
Other formats for per-serving alcohol content information will be considered on a case-by-case basis and will necessitate the submission of a new COLA application.
Last reviewed/updated 05/06/2014
Extraction Products FAQs
TTB has discovered many herb, flower, gem and mineral extraction products being labeled, marketed and sold at retail in the United States as dietary supplements or "natural health remedies." We have determined that many of these products are fit for beverage purposes and contain 0.5 percent or more alcohol by volume (ABV), making them subject to regulation and taxation as alcohol beverages. These Frequently Asked Questions (FAQs) are intended to provide general guidance to the public and to producers, distributors, and importers of extraction products. If you have any questions about this guidance, please contact TTB's Alcohol Labeling, and Formulation Division at 202–453–2250 or Toll Free at 866–927–ALFD (2533) or at submit an online inquiry.
General
While there is some variation in production methods, extraction products are generally produced by steeping herbs, flowers, gems or minerals in water, which is used as an extracting agent. The steeping process is believed to extract various elements from the steeped material which are beneficial to the user of the extraction product. The herbs, flowers, gems or minerals are removed after steeping, and alcohol, usually vodka or brandy, is added to the water as a preservative. In some cases alcohol may be used as the extracting agent. Extraction products are generally sold as sprays or drops, usually in one or two ounce containers. These products are generally marketed, advertised and labeled as "essences," but they are not the same as fruit or other essences that are commercially produced and intended for use as flavorings for alcohol beverages or other foods.
Last reviewed/updated 12/12/2013
TTB's initial testing of extraction products in the marketplace revealed that all of the products tested had 0.5 percent or more alcohol by volume (ABV) which is the threshold alcohol content for products to be regulated as alcohol beverages, unless they are unfit for beverage purposes (See FAQ EP12). The extraction products tested ranged in alcohol content from 3.2 percent to 27.9 percent ABV. Testing by TTB revealed that many of the extraction products were fit for beverage purposes and subject to taxation and regulation, while some were found to be unfit for beverage purposes.
Last reviewed/updated 12/12/2013
We have analyzed samples of extraction products in the marketplace, and tested the samples for alcohol content and fitness for beverage purposes. We will work with producers, distributors, or importers of extraction products so that they may comply with law and regulations and ensure that their products are appropriately labeled. Our primary concern is that consumers be adequately informed about the nature of alcohol beverage products being be marketed as something else, such as dietary supplements.
Last reviewed/updated 12/12/2013
Labeling of Extraction Products
If you are a producer, importer, or wholesaler of extraction products that are alcohol beverages (i.e. 0.5 percent or more ABV and fit for beverage purposes) you may be subject to the permit, labeling, and advertising requirements of the FAA Act, depending on the classification of the alcohol beverage product.* The determination of whether an extraction product, that is an alcohol beverage, falls within the classification of a wine, malt beverage, or distilled spirits product under the FAA Act must be made on a case-by-case basis, depending on the formulation and method of production.
Some alcohol beverages are subject to tax as wine or beer, but are not subject to the requirements of the FAA Act. For example, wine containing less than 7 percent alcohol by volume, and beer that is not made with both malted barley and hops, are exempt from the labeling requirements under the FAA Act and must comply with FDA labeling requirements, as well as the marking requirements of the Internal Revenue Code of 1986 (IRC), as amended.
* For more information on the FAA Act, see 27 U.S.C. 201, et seq.
Last reviewed/updated 12/12/2013
The container of any alcohol beverage product sold or distributed in the United States with an alcohol content of 0.5 percent ABV or more must bear the health warning statement required by the Alcoholic Beverage Labeling Act of 1988 (ABLA).* This requirement applies regardless of whether the product is subject to the labeling requirements of the FAA Act.
* For more information on ABLA and the TTB regulation, see 27 U.S.C. 215 and 27 CFR part 16.
Last reviewed/updated 12/12/2013
Due to the fact that extraction products are generally sold as dietary supplements or "natural health remedies," TTB has observed that the labels and advertising for the products often contain claims regarding the health effects derived from using the products.
If the products are determined to be alcohol beverages (i.e. 0.5 percent ABV and fit for beverage purposes) any claims on labels or in advertising for the products would be subject to the labeling and advertising requirements of the FAA Act and the TTB regulations at 27 CFR part 4, part 5 or part 7. This includes the regulations regarding health-related statements.
Health-related statements are generally defined as statements related to health, including statements of a curative or therapeutic nature that, expressly or by implication, suggest a relationship between the consumption of alcohol beverages, or any substance found within alcohol beverages, and health benefits or effects on health. Health-related statements include both specific health claims and general references to alleged health benefits, or effects on health as well as health-related directional statements such as those terms which are defined in the regulations. Health-related statements also include statements and claims that imply that a physical or psychological sensation results from consuming the alcohol, as well as statements and claims of nutritional value (e.g., statements of vitamin content).
In general, advertisements may not contain any health-related statement that is untrue in any particular, or tends to create a misleading impression as to the effects of alcohol consumption on health. TTB will evaluate such statements on a case-by-case basis and may require as part of the health-related statement a disclaimer, or some other qualifying statement, to dispel any misleading impression conveyed by the health-related statement. Such disclaimer or other qualifying statement must appear as prominent as the health-related statement.
Last reviewed/updated 12/12/2013
Tax Classification of Extraction Products
The tax classification of extraction products under the IRC will depend on the formulation and method of production. The alcohol used in all of the extraction products tested by TTB was distilled spirits, and these FAQs address distilled spirits in greater detail than wine or beer. However, it is possible that extraction products could be produced with alcohol derived from fermentation, such as wine or beer. If distilled spirits are used in the formulation of the extraction product it will likely be classified as a distilled spirit. If wine is used in the formulation of the extraction product it will likely be classified as a wine and likewise, if beer is used in the formulation of the extraction product it will likely be classified as a beer.
Producers of extraction products may submit to the Alcohol Labeling and Formulation Division a formula providing detailed information about the ingredients used in their product, and the method of production. This is necessary in order for us to advise producers about the classification of their products, possible qualification requirements, and potential labeling requirements.
Last reviewed/updated 12/12/2013
Bringing the Producers of Extraction Products into Compliance
If you produce extraction products that contain 0.5 percent or more ABV and are found to be fit for beverage purposes, you are required to qualify as an alcohol beverage producer. Depending on the type of alcohol used in producing the extraction product you must qualify as a distilled spirits plant, qualify as a wine premises, or qualify as a brewer under 27 CFR part 19, 27 CFR part 24 or 27 CFR part 25 of the TTB regulations respectively. Extraction products that are determined to be alcohol beverages are also subject to excise taxes.
For example, if the extraction product is classified as distilled spirits, the regulations at 27 CFR 19.348 require the proprietor to file a formula on TTB Form 5100.51 that includes a quantitative list of ingredients and a description of the method of manufacture or process of production used to produce the spirits. You must remove your distilled spirits from your premises in containers that comply with the requirements for containers and marks under 27 CFR part 19, subpart S. The product also will be subject to FAA Act requirements and the labeling and advertising requirements of 27 CFR part 5, including standard liquor bottles and standards of fill.
Similar requirements under 27 CFR part 25 will apply if the extraction product is classified as a beer and 27 CFR part 7 will also apply if the extraction product is classified as a malt beverage as defined in the regulations. If the extraction product is classified as a wine, requirements under 27 CFR part 24 will apply and 27 CFR part 4 will apply if the extraction product is classified as a wine and has 7 percent or more ABV. This includes requirements for standard wine containers and standards of fill.
Distilled spirits and wines with 7 percent or more ABV are also subject to the standards of fill requirements at 27 CFR 5.47a and 4.72 respectively.
In addition, as previously noted, if your extraction product contains 0.5 percent or more ABV, your containers must bear the health warning statement, as outlined under 27 CFR part 16.
Last reviewed/updated 12/12/2013
Learn about qualifying as a distilled spirits producer or contact TTB's Distilled Spirits Applications Section toll free at 877-882-3277.
Learn about qualifying as a brewer or contact TTB's Brewery Applications Section toll free at 877-882-3277.
Learn about qualifying a wine premises or contact TTB's Winery Applications Section toll free at 877-882-3277.
You also should contact State and local alcohol regulatory authorities to learn about State and local requirements.
Last reviewed/updated 06/10/2014
The IRC at 26 U.S.C. 5001 imposes on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
Information about taxes on wine can be found at 26 U.S.C. 5041, and information about taxes on beer can be found at 26 U.S.C. 5051.
Last reviewed/updated 12/12/2013
Importers, Wholesalers and Retailers of Extraction Products
If the extraction product is a wine, malt beverage, or distilled spirits product subject to the FAA Act, importers and wholesalers of the product must obtain a basic permit from TTB. Additionally, wholesalers and retailers of extraction products that are alcohol beverages must register with TTB as dealers in alcohol beverages, using form TTB F 5630.5d. Dealers must meet the requirements outlined under the TTB regulations at 27 CFR part 31. Dealers also should contact State and local alcohol regulatory authorities to learn about State and local requirements.
Last reviewed/updated 12/12/2013
Determining Whether an Extraction Product is Unfit for Beverage Purposes
TTB's Nonbeverage Products Laboratory has developed several tools and guidelines that limit subjectivity in determining if a product is unfit for beverage purposes.
To determine if an extraction product is unfit for beverage purposes, TTB may review the ingredients and formulation taking into account the presence of any flavor chemicals or other ingredients that would make the product unfit for beverage purposes.
Due to the extensive guidelines for nonbeverage product formulation, employing organoleptic tasting protocols to determine unfitness for beverage purposes is very rare. When used, it is for the purpose of determining whether the average person would mistake the product for an alcoholic beverage.
- See our guidance on how you can be certain your product is unfit for beverage purposes.
- See our tools to help you decide which set of guidelines is relevant to your product.
Last reviewed/updated 06/10/2014
Ensuring that Extraction Products will not be Considered Alcohol Beverages
One way to ensure that an extraction product will not be considered an alcohol beverage is to reduce the alcohol content of the product to less than 0.5 percent ABV in the final container used at retail either by diluting the product or eliminating the use of alcohol in the production process, either as an extraction agent or preservative.
If the alcohol content of the extraction product is 0.5 percent ABV or above and the extraction product is found to be fit for beverage purposes it must be reformulated to make it unfit for beverage purposes in order not to be considered an alcohol beverage. See FAQ EP12 for additional information on how products can be made unfit for beverage purposes.
If you have any questions about whether your product is unfit for beverage purposes, please contact TTB's Nonbeverage Products Laboratory at 240–264–1589 or Submit Inquiry.
Last reviewed/updated 12/12/2013
Tax Drawback for Alcohol used in Producing Extraction Products
Drawback is the portion of excise taxes returned to the manufacturer of nonbeverage products when the tax-paid on the distilled spirits is used to produce approved products unfit for beverage purposes. If you use distilled spirits on which tax was paid to produce your extraction products, you may be able to apply for a drawback of a portion of those taxes. To apply for tax drawback you must submit a formula on TTB Form 5154.1. Upon approval of the formula the manufacturer may file a claim on TTB Form 5154.2 with the National Revenue Center to drawback the excise tax.
See more information on nonbeverage drawback alcohol.
Drawback of tax only applies to domestically produced products. No drawback of tax will be allowed on imported products, and no drawback is allowed for taxpaid wine or beer.
Last reviewed/updated 06/10/2014
Cider
IMPORTANT
CHANGES TO THE CRITERIA FOR THE HARD CIDER TAX RATE
The Internal Revenue Code criteria for the "hard cider" tax rate have changed for wines removed from wine premises or customs custody on or after January 1, 2017. The hard cider tax rate is lower than the tax rate for other wines. The modified criteria broaden the range of wines eligible for the hard cider tax rate as follows:
- The allowable alcohol content increases from less than 7 percent to less than (not equal to) 8.5 percent alcohol by volume;
- The allowable carbonation level increases from 0.392 to 0.64 grams of carbon dioxide per hundred milliliters of wine; and
- The use of pears and pear juice concentrate is authorized in wine eligible for the hard cider tax rate.
Wine eligible for the hard cider tax rate cannot contain fruit products or fruit flavors other than apple and pear.
The information in these FAQs may not reflect these changes. TTB will update it as soon as possible. In the meantime, please see TTB Industry Circular 2017–2 for more explanation of the modified criteria for the hard cider tax rate. The Industry Circular also provides information on the application of the small wine producers' tax credit, formula requirements, and carbonation testing and recordkeeping requirements.When used generally in these FAQs, the terms "cider" and "hard cider" refer to wine fermented from apples (including apple juice or concentrate). However, the terms have different meanings under the Internal Revenue Code of 1986, as amended (IRC) and the Federal Alcohol Administration Act (FAA Act), as set forth further in these FAQs.
Last reviewed/updated 02/03/2015
The labeling regulations for wine set forth standards of identity for various classes of wine, including fruit wine. (See 27 CFR 4.21(e).) Under these regulations, "apple wine" or "cider" is a fruit wine produced by the normal alcoholic fermentation of the juice of sound, ripe apples. Cider must be derived wholly (except for sugar, water, or added alcohol) from apples.
The labeling of cider is subject to the regulations in 27 CFR part 4 only if the wine contains not less than 7 percent and not more than 24 percent alcohol by volume. Additional information about the standards of identity for cider and other fruit wines is contained in 27 CFR 4.21(e).
Last reviewed/updated 02/03/2015
The FAA Act generally requires that a bottler obtain a certificate of label approval (COLA) from TTB prior to bottling wine. A bottler may obtain a certificate of exemption from label approval from TTB upon establishing that the wine will not be sold, shipped, or otherwise introduced in interstate or foreign commerce. Importers are required to obtain a COLA from TTB prior to removing wine in containers from customs custody for consumption.
The FAA Act and its implementing regulations do not apply to wine that contains less than 7 percent alcohol by volume; thus, cider with an alcohol content of less than 7 percent alcohol by volume is not subject to the COLA requirement. However, please note that all wine removed from wine premises is subject to TTB wine labeling requirements contained in 27 CFR 24.257 (or 27 CFR 24.259 for containers larger than 4 liters). (See CID 4 and CID 5 for more information about the labeling of wines containing less than 7 percent alcohol by volume.)
Last reviewed/updated 02/03/2015
Yes. While a TTB COLA is not required for wines containing less than 7 percent alcohol by volume, these wines must comply with applicable FDA food labeling requirements, including ingredient labeling, nutrient labeling, and allergen labeling requirements.
Last reviewed/updated 02/03/2015
Yes. All alcohol beverages containing 0.5 percent or more alcohol by volume must be labeled with the health warning statement required by 27 U.S.C. 215 and 27 CFR part 16.
Last reviewed/updated 02/03/2015
The labeling regulations allow either the term "apple wine" or "cider" as the designation for apple wine that complies with the standards of identity set forth in 27 CFR 4.21(e)(5). You may also designate this product as "apple cider." Furthermore, the terms may be used interchangeably as part of a statement of composition for a wine specialty product (for example, "apple wine with natural blueberry flavor" or "cider with natural blueberry flavor").
Last reviewed/updated 02/03/2015
The label must meet the requirements of 27 CFR parts 4 and 16. This includes, but is not limited to, the following mandatory information on the label:
- Brand name;
- Class or type designation;
- Name and address of the bottler or importer, as applicable;
- Net contents of the container;
- Alcohol content;
- Sulfite statement, if applicable (Contains Sulfites); and
- Health Warning Statement.
Other labeling statements may be required, in accordance with 27 CFR 4.32. Furthermore, all wines must be labeled and marked in accordance with IRC requirements in 27 CFR part 24 (for domestic wines), 27 CFR part 26 (for wines coming into the United States from Puerto Rico or the Virgin Islands) or 27 CFR part 27 (for imported wines).
Last reviewed/updated 02/03/2015
If the pear wine contains not less than 7 percent alcohol by volume and is made exclusively (except for sugar, water, or added alcohol) from pears, it may not be labeled as "pear cider." As noted in CID2, wines designated as "cider" under 27 CFR 4.21(e) must be derived wholly (except for sugar, water, or added alcohol) from apples. The regulations provide that wine that is derived wholly (except for sugar, water, or added alcohol) from pears must be designated as either "pear wine" or as "perry."
The labeling of perry is subject to the regulations in part 4 only if the wine contains not less than 7 percent and not more than 24 percent alcohol by volume. Additional information about the standards of identity for perry and other fruit wines are contained in 27 CFR 4.21(e).
Last reviewed/updated 02/03/2015
Under the regulations implementing the FAA Act, a wine produced from the fermentation of apple juice and pear juice must be designated with a truthful and adequate statement of composition such as "apple-pear wine," "apple perry," or "pear cider." The designation "fruit wine" may appear in direct conjunction with the statement of composition. (See 27 CFR 4.21(e) for more information.)
Please note that this type of wine does not require formula approval as long as it is produced in accordance with the rules for natural fruit wine under 27 CFR part 24.
Last reviewed/updated 02/03/2015
Under the regulations implementing the FAA Act, a wine produced from the fermentation of apple juice and blueberry juice must be designated with a truthful and adequate statement of composition such as "apple-blueberry wine" or "blueberry cider." The designation "fruit wine" may appear in direct conjunction with the statement of composition. (See 27 CFR 4.21(e) for more information.)
Please note that this type of wine does not require formula approval as long as it is produced in accordance with the rules for natural fruit wine under 27 CFR part 24.
Last reviewed/updated 02/03/2015
Under the regulations implementing the FAA Act, a wine made from blending apple wine with pear wine must be designated with a statement of composition under 27 CFR 4.34(a), such as "apple wine - pear wine" or "cider - perry." The wine may also be labeled with a fanciful name (such as "apple pear delight"). The fanciful name "apple perry" or "pear cider" would not be approved because it is misleading as to the identity of the product.
Please note that this type of wine would require formula approval as an "other than standard" wine under 27 CFR 24.211. (See CID28 for information about obtaining formula approval.)
Last reviewed/updated 02/03/2015
Under the regulations implementing the FAA Act, a wine made from blending apple wine with blueberry wine must be designated with a statement of composition under 27 CFR 4.34(a), such as "apple wine - blueberry wine" or "cider and blueberry wine." The wine may also be labeled with a fanciful name (such as "apple blueberry delight"). The fanciful name "blueberry cider" would not be approved because it is misleading as to the identity of the product.
Please note that this type of wine would require formula approval as an "other than standard" wine under 27 CFR 24.211. (See CID28 for information about obtaining formula approval.)
Last reviewed/updated 02/03/2015
If you add flavoring materials to apple wine, the resulting product may be a special natural wine or an "other than standard" wine under the Internal Revenue Code (IRC), depending on how it is formulated. A proprietor of wine premises must obtain formula approval before producing either type of wine, even if the wine has less than 7 percent alcohol by volume. (See CID28 for information about formulas and CID14 for information on the labeling of flavored wines.)
Last reviewed/updated 02/03/2015
Under the labeling regulations that implement the FAA Act, this type of wine may not be designated as simply "cider" because it no longer meets the standards of identity set forth in 27 CFR 4.21(e). Instead, it must be labeled with a statement of composition in accordance with 27 CFR 4.22(a) and 27 CFR 4.34. As part of the formula approval, TTB will provide a suggested statement of composition for the product designation, such as "cider with artificial and natural blueberry flavors" or "apple cider with honey and spices." If you wish, you may also label the wine with a fanciful name but this name may not be misleading as to the identity of the product. Accordingly, the fanciful name "blueberry cider" would not be approved for an apple wine with natural blueberry flavor.
If your flavored wines contains less than 7 percent alcohol by volume, the labeling regulations in 27 CFR part 4 do not apply; instead, FDA food labeling rules apply.
Last reviewed/updated 02/03/2015
Yes. If your wine has not less than 7 percent alcohol by volume, and it complies with the standards of identity for "cider" under 27 CFR 4.21(e)(5), it may be labeled as either "cider" or "hard cider." Pursuant to 27 CFR 4.32 and 4.36, the wine must also be labeled with a numerical statement of alcohol content (unless it has no more than 14 percent alcohol by volume and it is designated as a "fruit table wine" or an "apple table wine") - this labeling information will adequately convey that the product is not eligible for the "hard cider" tax rate.
If your wine is not subject to the FAA Act labeling requirements, it must still be labeled in accordance with the regulations at 27 CFR 24.257(a)(4)(iv) before removal from wine premises. These regulations require the wine to be labeled with the class or type of wine or with a statement of composition that, when viewed with the alcohol content, gives enough information to adequately identify the tax class of the wine. For example, a still wine that is labeled "hard cider with natural raspberry flavor" and "6 percent alcohol by volume" is adequately marked to identify the wine's tax class, because the raspberry flavor makes it ineligible for the hard cider tax rate.
Last reviewed/updated 02/03/2015
Yes. An effervescent wine is a wine that contains more than 0.392 grams of carbon dioxide per 100 milliliters. See 27 CFR 24.10. Under 27 CFR 4.21(e)(5) and 27 CFR 24.257, effervescent cider must be labeled as "sparkling" or "carbonated," as appropriate. (See CID17 for more information.)
Last reviewed/updated 02/03/2015
A "sparkling wine" is made effervescent (containing more than 0.392 grams of carbon dioxide per 100 milliliters of wine) by carbon dioxide resulting solely from the secondary fermentation of the wine within a closed container, tank or bottle. A sparkling cider must be labeled either as "sparkling cider" or "sparkling apple wine." A wine made effervescent in any other way (such as injection of carbon dioxide) is considered artificially carbonated, and must be labeled as "carbonated" (for example, "carbonated cider" or "carbonated apple wine").
Last reviewed/updated 02/03/2015
Under the IRC, sparkling and artificially carbonated wines are subject to higher rates of tax than still wine. (See CID21 for more information about the tax rates.)
Furthermore, sparkling and carbonated ciders are not eligible for the hard cider tax rate provided by 26 U.S.C. 5041(b)(6) or for the exemption from tax provided by 26 U.S.C. 5042(a)(1). (See CID23 and CID25 for more information.)
Last reviewed/updated 02/03/2015
TTB regulations at 27 CFR 4.25 permit fruit wine (including cider) to be labeled with an appellation of origin such as a country, State or county, assuming that certain conditions are met. However, only grape wine may be labeled with an appellation that is a viticultural area.
Last reviewed/updated 02/03/2015
TTB's standards of fill apply to wine (including cider) that contains not less than 7 percent alcohol by volume. See 27 CFR 4.72. Twelve fluid ounces (12 fl. oz.) is not an approved standard of fill for wine. Producers, importers and wholesalers are prohibited from selling or shipping, or delivering for sale or shipment, or otherwise introducing in interstate commerce, wine that is not bottled or packed in an authorized standard of fill. See 27 CFR 4.70.
You may use kegs as long as they conform to one of the standards of fill. However, wine packed in containers of 18 liters or more does not need to comply with these standards of fill requirements - see 27 CFR 4.70(b)(2).
If the cider contains less than 7 percent alcohol by volume, the standards of fill in 27 CFR part 4 do not apply.
Last reviewed/updated 02/03/2015
Ciders that are not subject to the special rules set forth in CID23 or CID25 are taxed at the appropriate wine excise tax rate. The following are the basic tax classification categories for wine:
Still wine (containing not more than 0.392 grams of carbon dioxide per 100 milliliters):
- Not more than 14 percent alcohol by volume: $1.07 per wine gallon
- Over 14 and not more than 21 percent alcohol by volume: $1.57 per wine gallon
- Over 21 and not more than 24 percent alcohol by volume: $3.15 per wine gallon
Effervescent wine (containing more than 0.392 grams of carbon dioxide per 100 milliliters):
- Artificially Carbonated Wine: $3.30 per wine gallon
- Sparkling Wine: $3.40 per wine gallon
In addition, domestic wine producers may be eligible for a small producer tax credit based on their volume of production, as described in CID26.
Last reviewed/updated 02/03/2015
A "sparkling wine" is made effervescent (containing more than 0.392 grams of carbon dioxide per 100 milliliters of wine) by carbon dioxide resulting solely from the secondary fermentation of the wine within a closed container, tank or bottle. A wine made effervescent in any other way (such as injection of carbon dioxide) is considered artificially carbonated. (See CID16 and CID17 for information about the labeling of these products.)
Please note that both sparkling ciders and carbonated ciders are not eligible for the hard cider tax rate provided by 26 U.S.C. 5041(b)(6) or for the exemption from tax provided by 26 U.S.C. 5042(a)(1). (See CID23 and CID25 for more information.)
Last reviewed/updated 02/03/2015
The IRC provides a tax rate of 22.6¢ per wine gallon for "hard cider" that meets specific statutory criteria. To qualify for this tax rate, hard cider must be a still wine derived primarily from apples or apple concentrate and water, containing no other fruit product, and containing at least 0.5 percent and less than 7 percent alcohol by volume. (See 26 U.S.C. 5041(b)(6))
The regulations at 27 CFR 24.10 set forth a definition of "hard cider" that is eligible for the hard cider tax rate of 22.6¢ per gallon. Under the law and regulations, cider must meet all of the following criteria in order to qualify for the "hard cider" tax rate:
- The cider must be a still wine. This means it must contain no more than 0.392 gram of carbon dioxide per hundred milliliters of wine. Effervescent cider (including sparkling and carbonated cider) is not eligible for the hard cider tax rate;
- The wine must be derived primarily from apples or apple concentrate and water. This means that apple juice, or the equivalent amount of concentrate reconstituted to the original brix of the juice prior to concentration, must represent more than 50 percent of the volume of the finished product;
- The wine must contain no other fruit product (such as juice from a fruit other than apples); nor may it contain any artificial product that imparts a fruit flavor other than apple (such as an artificial pear or blueberry flavor);
- The wine must contain at least 0.5 percent but less than 7 percent alcohol by volume. Any wine containing 7 percent or more alcohol by volume is not eligible for the hard cider tax rate;
- The wine must have the taste, aroma, and characteristics generally attributed to hard cider; and
- The wine must be sold or offered for sale as hard cider.
(See CID15 for information about using the designation "hard cider" on labels.)
Last reviewed/updated 02/10/2016
Yes. Because the IRC provides that the hard cider tax rate under 26 U.S.C. 5041(b)(6) is not available to wines that contain a fruit product other than apple, a cider containing either natural or artificial fruit flavors (other than apple flavors) is not eligible for the hard cider tax rate of 22.6¢ per gallon. (See CID23.) Instead, a fruit-flavored cider would be taxed at the appropriate wine excise tax rate. (See CID21.)
Please note that non-fruit flavors such as spices or honey would not affect a cider's eligibility for the hard cider tax rate. You will need formula approval for this product because flavors have been added. (See CID28.)
Last reviewed/updated 02/03/2015
The IRC provides a tax exemption for certain ciders as outlined in 26 U.S.C. 5042(a)(1) and 27 CFR 24.76. This is an extremely limited exemption that was intended to allow an exemption from the wine tax for farmers and growers who produced fermented cider for sale at roadside stands.
To qualify for this exemption, cider must meet all of the following criteria:
- The cider must be produced solely from the noneffervescent fermentation of apple juice. Sugars, syrups or concentrate may not be added to tax exempt cider. Any cider that is effervescent (containing more than 0.392 grams of carbon dioxide per 100 ml) is not eligible for the exemption from tax;
- The cider must be made without the use of any preservative methods or materials (such as the use of pasteurization or the addition of sulfites);
- The cider must be produced at a place other than a bonded wine premises; and
The cider must be sold or offered for sale as cider and not as wine or a substitute for wine.
Last reviewed/updated 02/03/2015
Like other domestic wine producers, domestic cider producers are eligible for the small producer tax credit under 26 U.S.C. 5041(c) if they produce not more than 250,000 gallons of wine during a calendar year. The credit may be taken on the first 100,000 gallons of wine removed for consumption or sale by an eligible person during a calendar year, and it does not apply to sparkling wine (including sparkling cider) or to wine that is not produced at a qualified bonded wine premises in the United States. (See 27 CFR 24.278 for more details about the conditions for taking the credit.) For additional information on computing the tax credit, please see TTB's Quick Reference Guide to Wine Excise Tax.
Last reviewed/updated 02/03/2015
An eligible producer of "hard cider" that is subject to the tax rate under 26 U.S.C. 5041(b)(6) may claim a credit of up to 5.6¢ per wine gallon. An eligible producer of cider that does not qualify as "hard cider" can claim a credit of up to 90¢ per gallon. In either case, the credit is reduced for persons who produce more than 150,000 gallons of wine during the calendar year. As noted in CID26, sparkling cider is not eligible for a credit, and other conditions apply. For additional information on computing the tax credit, please see TTB's Quick Reference Guide to Wine Excise Tax.
Last reviewed/updated 02/03/2015
No formula approval is required to produce natural cider or other natural fruit wine, even if the wine is fermented from the juice of different fruits. A "natural" wine is the product of the juice or must of sound, ripe fruit (including berries) made with any cellar treatment authorized by Subparts F and L of part 24 and containing not more than 21 percent by weight (21 degrees Brix dealcoholized wine) of total solids. (See 27 CFR 24.10.) However, TTB formula approval is required for:
- Wine produced by blending two finished fruit wines together (for example, apple wine and pear wine);
- Wine with added flavors or spices; and
- Wine made with excess sugar and/or water or other cellar treatments not authorized for natural wine in Subparts F and L of part 24.
Additional information about obtaining TTB formula approval may be found on TTB's formulation Web page.
Last reviewed/updated 02/03/2015
Although TTB's FAA Act wine labeling regulations in part 4 do not apply to wine that contains less than 7 percent alcohol by volume, IRC labeling requirements and TTB regulations at 27 CFR 24.257 apply to all wines that are removed from wine premises. Under these regulations, labels must include the following information:
- Name and address of the wine premises;
- Brand name;
- Alcohol content;
- Net contents of the container; and
- Kind of wine, which means -
-
- Class or type in accordance with 27 CFR Part 4; or
- An adequate statement of composition for wines not subject to part 4. Statements of composition must include enough information to identify the tax class when viewed with the alcohol content.
Containers larger than 4 liters removed from the winery for consumption or sale must be labeled with this information as required by 27 CFR 24.259. The required information may be cut, printed, or otherwise legibly and durably marked upon the container or placed on a label or tag securely affixed to the container.
Last reviewed/updated 02/03/2015
Yes. If you are producing wine (including cider) that is at least 0.5 percent alcohol by volume for commercial purposes, you must first establish winery premises, obtain a bond, and receive permission from TTB to operate. (See 27 CFR part 24, subpart D.) In addition, the FAA Act requires that anyone wishing to engage in the business of producing or blending wine (including cider) that contains not less than 7 percent alcohol by volume must first obtain a basic permit from TTB. (See 27 CFR part 1.) A basic permit under the FAA Act is not required for producers who only make wine that is less than 7 percent alcohol by volume. For more information on qualification requirements, The Federal Application Process for the Wine Industry.
If you produce only tax-exempt cider that satisfies all of the requirements of 26 U.S.C. 5042(a)(1), and 27 CFR 24.76 you are not required to qualify as a bonded wine premises. (See CID25 for more information about these requirements.)
Last reviewed/updated 02/03/2015
If you import wine (including cider) that contains not less than 7 percent alcohol by volume, you must:
- Obtain an Importer's Basic Permit under the Federal Alcohol Administration Act;
- Obtain a certificate of label approval for your cider;
- Label the wine in accordance with 27 CFR part 4;
- Label the wine with the health warning statement required by 27 CFR part 16;
- Submit a pre-import letter (or formula) if required by Industry Circular 2007-4;
- Pay the appropriate wine excise tax rate for the wine (see CID 21); and
- If required, obtain certification from the country of origin regarding the cellar treatment of the wine. (For more information, see our Web page on certification requirements for imported natural wine.)
If you also import wine (including cider) that contains at least 0.5 percent alcohol by volume and less than 7 percent alcohol by volume, the following requirements apply:
- Label the wine in accordance with all applicable FDA food labeling requirements;
- Label the wine with the health warning statement required by 27 CFR part 16;
- Pay the appropriate wine excise tax rate for the wine (see CID 21);
- Label the wine in accordance with 27 CFR part 27; and
- If required, obtain certification from the country of origin regarding the cellar treatment of the wine. (For more information, see our Web page on certification requirements for imported natural wine.)
You do not need to obtain an Importer's Basic Permit if you import only wine that contains less than 7 percent alcohol by volume. Additional information regarding the importation of alcohol beverages into the U.S. may be found on the International Affairs Division Web page.
Last reviewed/updated 02/03/2015
Report kegs of cider and/or perry on your Report of Wine Premises Operations form (TTB F 5120.17) based on the container size. (Containers include bottles, cans, boxes, and kegs.) See wine FAQ W29 for further guidance.
Last reviewed/updated 05/10/2017
Honey Wine (Mead)
Honey wine is classified under the Internal Revenue Code of 1986, as amended (IRC), as an "agricultural wine." Agricultural wine is made from the fermentation of an agricultural product other than the juice of fruit. (See 27 CFR 24.200 and 24.203.) The production standards under 27 CFR part 24 for honey wine apply only to domestic products.
The IRC does not allow for the use of coloring or flavoring materials (other than hops) in standard honey wine. (See 26 U.S.C. 5387 and HW14 for more information.) Furthermore, wine spirits may not be added to standard honey wine, and standard honey wine may not contain more than 14 percent alcohol by volume. The IRC does provide for the production of wine specialty products that are made from a base of honey wine. These products are not standard agricultural wines, but are instead classified under the IRC regulations as "other than standard" (OTS) wines. (See 27 CFR 24.218.)
Last reviewed/updated 02/17/2015
Under the regulations implementing the labeling provisions of the Federal Alcohol Administration Act (FAA Act), the standards of identity for wine made from the fermentation of agricultural products other than fruit are set forth in 27 CFR 4.21(f). Pursuant to these regulations, a product designated as "honey wine" must be derived wholly (except for sugar, water, or added alcohol) from honey. Wines designated as "honey wine" under 27 CFR part 4 also may contain hops, consistent with the levels set forth in part 24. TTB allows the designation "mead" to be used in lieu of "honey wine." (See HW6.)
Certain wines fermented from honey that do not meet the standards of identity under § 4.21(f) fall under the standards set forth in 27 CFR 4.21(h), and thus must be designated as "imitation" or "other than standard" (OTS) wines. Other specialty products do not fall under any of the standards of identity in part 4 and must be designated with a truthful and adequate statement of composition. (See 27 CFR 4.34(a).)
Last reviewed/updated 02/17/2015
The FAA Act generally requires that a bottler obtain a certificate of label approval (COLA) from TTB prior to bottling wine. A bottler may obtain a certificate of exemption from label approval from TTB upon establishing that the wine will not be sold, shipped, or otherwise introduced in interstate or foreign commerce. Importers are required to obtain a COLA from TTB prior to removing wine in containers from customs custody for consumption.
The FAA Act and its implementing regulations do not apply to wine that contains less than 7 percent alcohol by volume; thus mead with an alcohol content of less than 7 percent alcohol by volume is not subject to the COLA requirement. However, please note that all wine removed from wine premises is subject to TTB wine labeling requirements contained in 27 CFR 24.257 (or 27 CFR 24.259 for containers larger than 4 liters). (See HW4 and HW5 for more information about the labeling of these wines.)
Last reviewed/updated 02/17/2015
Yes. While a TTB COLA is not required for wines containing less than 7 percent alcohol by volume, such wines must comply with applicable FDA food labeling requirements, including ingredient labeling, nutrient labeling, and allergen labeling requirements.
Last reviewed/updated 02/17/2015
Yes. All alcohol beverages containing 0.5 percent or more alcohol by volume must be labeled with the health warning statement required by 27 U.S.C. 215 and 27 CFR part 16.
Last reviewed/updated 02/17/2015
For labeling purposes, it is TTB's policy to allow either the term "honey wine" or "mead" as the designation for honey wine that complies with the standards of identity for honey wine set forth in 27 CFR 4.21(f). Furthermore, the terms may be used interchangeably as part of a statement of composition for a wine specialty product (for example, "honey wine with natural cherry flavor" or "mead with natural cherry flavor").
Last reviewed/updated 02/17/2015
The label must meet the requirements of 27 CFR parts 4 and 16. This includes, but is not limited to, the following mandatory information on the label:
- Brand name;
- Class or type designation;
- Name and address of the bottler or importer, as applicable;
- Net contents of the container;
- Alcohol content;
- Sulfite statement, if applicable (Contains Sulfites); and
- Health Warning Statement.
Other labeling statements may be required, in accordance with 27 CFR 4.32. Furthermore, all wines containing at least 0.5 percent alcohol by volume must be labeled and marked in accordance with IRC requirements in 27 CFR part 24 (for domestic wines), 27 CFR part 26 (for wines coming into the United States from Puerto Rico or the Virgin Islands) or 27 CFR part 27 (for imported wines).
Last reviewed/updated 02/17/2015
A wine fermented from more than one agricultural product (for example, a wine that is fermented from both honey and rhubarb) may not be designated as "honey wine" or "mead" under TTB regulations. Instead, the wine must be designated with a truthful and adequate statement of composition, such as "rhubarb-honey wine" or "rhubarb mead." (See 27 CFR 4.21(f)(6).)
Last reviewed/updated 02/17/2015
A wine fermented from both fruit juice and an agricultural product does not fall within any of the standards of identity in 27 CFR part 4. This type of wine must be designated with a truthful and adequate statement of composition in accordance with 27 CFR 4.34, such as "cherry-honey wine" or "cherry mead." The wine also may be labeled with a distinctive or fanciful name, such as "Cherry bee."
Last reviewed/updated 02/17/2015
This product does not fall under any of the standards of identity in 27 CFR part 4, and thus must be labeled with a truthful and adequate statement of composition, such as "blueberry wine – honey wine," "blueberry wine and honey wine" or "blueberry wine – mead." In this instance, TTB would not approve a label with the term "blueberry mead" as either a fanciful name or as a designation because it would be misleading as to the identity of the wine.
Last reviewed/updated 02/17/2015
Yes. An effervescent wine is a wine that contains more than 0.392 grams of carbon dioxide per 100 milliliters. (See 27 CFR 24.10.) Under 27 CFR 4.21(f)(6) and 27 CFR 24.257, effervescent honey wine must be labeled as "sparkling" or "carbonated," as appropriate. (See HW12 for more information.)
Last reviewed/updated 02/17/2015
A "sparkling wine" is made effervescent (containing more than 0.392 grams of carbon dioxide per 100 milliliters of wine) by carbon dioxide resulting solely from the secondary fermentation of the wine within a closed container, tank or bottle. A sparkling honey wine must be labeled either as "sparkling mead" or "sparkling honey wine." A wine made effervescent in any other way (such as injection of carbon dioxide) is considered artificially carbonated, and must be labeled as "carbonated" (for example, "carbonated mead" or "carbonated honey wine").
Last reviewed/updated 02/17/2015
If you add coloring or flavoring materials (other than hops) to honey wine, the product is no longer a standard agricultural wine under the IRC. (See 26 U.S.C. 5387(b) and 27 CFR 24.200.) Furthermore, the product is no longer a "honey wine" under the FAA Act labeling regulations. However, you may produce a wine specialty product by adding flavoring and coloring materials to a base of honey wine. Because the product does not fall under any of the standards of identity set out in 27 CFR part 4, it must be designated with a truthful and adequate statement of composition, such as "honey wine with natural ginger flavor" or "mead with natural cherry flavor." The wine also may be labeled with a distinctive or fanciful name (such as "cherry honey delight"). In this case, TTB would not approve a label with a term such as "cherry mead" as either a fanciful name or a designation because it would be misleading as to the identity of the wine. However, a name such as "cherry-flavored mead" would be acceptable as the fanciful name, as long as an appropriate statement of composition appears as the designation.
Last reviewed/updated 02/17/2015
TTB regulations at 27 CFR 4.25 permit wine (including an agricultural wine that falls under the standards of identity in 27 CFR 4.21(f)) to be labeled with an appellation of origin such as a country, State or county, assuming that certain conditions are met. However, only grape wine may be labeled with an appellation that is a viticultural area.
Last reviewed/updated 02/17/2015
TTB's standards of fill apply to wine (including mead) that contains not less than 7 percent alcohol by volume. (See 27 CFR 4.72.) Twelve fluid ounces (12 fluid oz.) is not an approved standard of fill for wine. Producers, importers, and wholesalers are prohibited from selling or shipping, or delivering for sale or shipment, or otherwise introducing in interstate commerce, wine that is not bottled or packed in an authorized standard of fill. (See 27 CFR 4.70.)
Wine may be packed in kegs as long as they conform to one of the standards of fill. However, wine packed in containers of 18 liters or more does not need to comply with these standards of fill requirements. (See 27 CFR 4.70(b)(2).)
If the wine contains less than 7 percent alcohol by volume, the standards of fill in 27 CFR part 4 do not apply. Thus, a mead that contains less than 7 percent alcohol by volume may be sold in 12 fl. oz. bottles.
Last reviewed/updated 02/17/2015
TTB regulations at 27 CFR 24.203 state that the following may be added in the production of standard honey wine:
- Water to facilitate fermentation, provided the density of the honey and water mixture is not reduced below 13 degrees Brix;
- Hops in quantities not to exceed one pound for each 1,000 pounds of honey; and
- Pure, dry sugar or honey for sweetening. Sugar may be added only after fermentation is completed.
After complete fermentation or complete fermentation and sweetening, the wine may not have an alcohol content of more than 14 percent by volume or a total solids content that exceeds 35 degrees Brix.
Last reviewed/updated 02/17/2015
All domestically produced agricultural wines, including honey wine, are subject to the formula requirements in 27 CFR 24.201. However, in TTB Ruling 2016-2 TTB approved general-use formulas for certain standard agricultural wines made from honey, dried fruit, or certain other agricultural products listed in the ruling and produced in accordance with the standards set forth in 27 CFR 24, subpart I. As a result, a person producing honey wine in accordance with 27 CFR §§ 24.200 and 24.203 is granted approval of a general-use formula and does not need to submit a formula to TTB. As provided in § 24.200, standard agricultural honey wine may not be colored or flavored (except that hops may be used as outlined in § 24.203), may not contain added spirits, and may not consist of wine made from one agricultural product that is blended with wine made from another agricultural product. Section 24.203 contains limitations on the use of sugar and water in the production of standard honey wine. Producers of honey wines that are not made in accordance with these regulatory standards must still submit a formula to TTB. Please see TTB Ruling 2016-2 for additional information.
Last reviewed/updated 12/19/2017
If you wish to add coloring or flavoring materials (other than hops) to a honey wine base, or if you wish to blend honey wine with other wine, you must first obtain approval of a formula for an "other than standard" (OTS) wine under the IRC. (See 27 CFR 24.218.) (Also see HW10 and HW14 for information about the labeling of such products.)
Last reviewed/updated 02/17/2015
Although TTB's FAA Act wine labeling regulations in 27 CFR part 4 do not apply to wine that contains less than 7 percent alcohol by volume, IRC labeling requirements and TTB regulations at 27 CFR 24.257 apply to all wines removed from wine premises. Under TTB regulations, labels must include the following information:
- Name and address of the wine premises;
- Brand name;
- Alcohol content;
- Net contents of the container; and
- Kind of wine, which means –
Containers larger than 4 liters removed from the winery for consumption or sale must be labeled with this information as required by 27 CFR 24.259. The required information may be cut, printed, or otherwise legibly and durably marked upon the container or placed on a label or tag securely affixed to the container.
Last reviewed/updated 02/17/2015
Yes. If you are producing wine (including mead) that is at least 0.5 percent alcohol by volume for commercial purposes, you must first establish winery premises, obtain a bond, and receive permission from TTB to operate. (See 27 CFR part 24, subpart D.) In addition, the FAA Act requires that anyone wishing to engage in the business of producing or blending wine (including mead) that contains not less than 7 percent alcohol by volume must first obtain a basic permit from TTB. (See 27 CFR part 1.) A basic permit under the FAA Act is not required for producers who only make wine that is less than 7 percent alcohol by volume. For more information on qualification requirements, see ../wine/federal_app.shtml.
Last reviewed/updated 02/17/2015
Wine is taxed at the excise tax rate appropriate to the wine product (with special rules for certain types of cider). (See 26 U.S.C. 5041.) Products removed from a bonded wine premises that contain less than 0.5 percent alcohol by volume are not taxable as wine. The following are the basic tax classification categories for wine:
Still wine (containing not more than 0.392 grams of carbon dioxide per 100 milliliters):
- Not more than 14 percent alcohol by volume: $ 1.07 per wine gallon
- Over 14 and not more than 21 percent alcohol by volume: $ 1.57 per wine gallon
- Over 21 and not more than 24 percent alcohol by volume: $ 3.15 per wine gallon
Effervescent wine (containing more than 0.392 grams of carbon dioxide per 100 milliliters):
- Artificially Carbonated Wine: $ 3.30 per wine gallon
- Sparkling Wine: $ 3.40 per wine gallon
In addition, domestic wine producers may be eligible for a small producer tax credit based on their volume of production, as described in HW 24.
Last reviewed/updated 02/17/2015
A "sparkling wine" is made effervescent (containing more than 0.392 grams of carbon dioxide per 100 milliliters of wine) by carbon dioxide resulting solely from the secondary fermentation of the wine within a closed container, tank or bottle. A wine made effervescent in any other way (such as injection of carbon dioxide) is considered artificially carbonated. (See HW11 and HW12 for information about the labeling of these products.)
Last reviewed/updated 02/17/2015
Like other domestic wine producers, domestic mead producers are eligible for the small producer tax credit if they produce not more than 250,000 gallons of wine during a calendar year. The credit may be taken on the first 100,000 gallons of wine removed for consumption or sale by an eligible person during a calendar year, and it does not apply to sparkling wine (including sparkling mead) or to wine that is not produced at a qualified bonded wine premises in the United States. (See 27 CFR 24.278 for more details about the conditions for taking the credit.) For additional information on computing the tax credit, please see TTB's Quick Reference Guide to Wine Excise Tax.
Last reviewed/updated 02/17/2015
If you import honey wine (mead) that contains not less than 7 percent alcohol by volume, you must:
- Obtain an Importer's Basic Permit under the Federal Alcohol Administration Act;
- Submit a pre-import letter (or formula) in accordance with Industry Circular 2007-4;
- Obtain a certificate of label approval;
- Label the wine in accordance with 27 CFR part 4;
- Label the wine with the health warning statement required by 27 CFR part 16;
- Pay the appropriate wine excise tax rate for the wine (see HW22).
If you also import wine (including mead) that is at least 0.5 percent alcohol by volume and less than 7 percent alcohol by volume, the following requirements apply:
- Label the wine in accordance with all applicable FDA food labeling requirements;
- Label the wine with the Health Warning Statement required by 27 CFR part 16;
- Pay the appropriate excise tax rate (see HW 22);
- Label the wine in accordance with 27 CFR part 27.
You do not need to obtain an Importer's Basic Permit if you import only wine that contains less than 7 percent alcohol by volume. Additional information regarding the importation of alcohol beverages into the U.S. may be found on the International Affairs Division webpage.
Last reviewed/updated 02/17/2015
No. TTB regulations at 27 CFR 25.23 do not permit the production of wine (including mead) on brewery premises. However, brewers may apply to TTB for permission to alternate the use of a portion of the brewery with a winery premises as outlined in 27 CFR 25.81.
Last reviewed/updated 02/17/2015
No. Under Federal law and TTB regulations, the blending of wine (including mead) and beer is not an authorized operation at a winery (see 27 CFR 24.101) or a brewery (see 27 CFR 25.23). Under TTB regulations, beer must be brewed from malt or from a substitute for malt. However, a brewer may use honey as an adjunct in the fermentation of beer on brewery premises, subject to the regulations in part 25. (See 27 CFR 25.15(a).)
Last reviewed/updated 02/17/2015
No. Because "mead" is viewed as a synonym for "honey wine," it is TTB's position that the term may not be used as a designation for a malt beverage. The term "braggot" may be used as additional information on the label of such a product, but it would not suffice as the designation by itself. (See TTB Ruling 2015-1 for more information about the appropriate designation of malt beverages made with honey.)
Last reviewed/updated 05/20/2016
Shelf Plans and Shelf Schematics
TTB Ruling 2016-1, The Shelf Plan and Shelf Schematic Exception to the "Tied House" Prohibition, and Activities Outside Such Exception
TTB issued Ruling 2016-1 in response to complaints from a number of industry members who expressed concerns over potential abuse of the narrow Tied-House exception provided for in 27 CFR 6.99(b), which removes only the act of providing a recommended shelf plan or shelf schematic from the prohibited means to induce enumerated in 27 U.S.C. 205(b)(3). As a result of these complaints, TTB conducted a limited market review pertaining to traditional “category management” activities and the concerns that were brought to its attention. As a result of its market review, TTB found that there is a misunderstanding about what activities are permitted under the § 6.99(b) exception. Accordingly, TTB issued TTB Ruling 2016-1 to clarify what is and is not exempted under such exception.
Last reviewed/updated 03/15/2016
It was not necessary. TTB Ruling 2016-1 merely provides guidance as to the plain meaning of the existing regulation under 27 CFR 6.99(b). It does not change TTB’s longstanding position, nor does it change the meaning of the plain language of this regulatory exception.
Last reviewed/updated 03/15/2016
The terms “category management” and “category captain” are not defined in the TTB regulations and can mean different things to different industry members. TTB Ruling 2016-1 reminds the industry what is exempted by 27 CFR 6.99(b); specifically, providing a recommended shelf plan or shelf schematic, and nothing further. TTB considers additional services or things of value not specifically exempted by a subpart D exception, whether or not referenced as “category management services,” as inducements under 27 CFR 6.41 of the TTB regulations. Many of the common services given under the term “category management/category captain” may be considered things of value and, as such, inducements under the Tied-House statute and regulations. If such practice results in exclusion of competitor products, in whole or in part, such that the retailer’s independence is at risk, with the requisite connection to interstate or foreign commerce, and if (in the case of malt beverages only) there is a similar State law, the practice would violate the FAA Act.
Last reviewed/updated 03/15/2016
Subject to specific recordkeeping requirements, the subpart D exceptions found in 27 CFR part 6 that allow industry members to provide a recommended shelf plan also generally authorize providing certain other things of value, such as:
- Product displays not to exceed $300 per brand.
- Point of sale/consumer advertising items such as posters, coasters, paper napkins, foam scrapers, calendars, ash trays, cork screws, shirts and caps.
- Consumer coupons and direct contests.
- Consumer tastings and samplings.
Last reviewed/updated 03/15/2016
The TTB regulations at 27 CFR 6.99(b) state that the act by an industry member of providing a “recommended” shelf plan or shelf schematic for distilled spirits, wine, or malt beverages does not constitute a means to induce within the meaning of section 105(b)(3) of the Act.
In any potential investigation, TTB will look in part to determine if shelf plans or schematics are being provided as mere recommendations (authorized under the subpart D exceptions) or the de facto ultimate plan adopted by the retailer as a result of a unique relationship between it and the submitting industry member. In the latter scenario, TTB may argue the submitting industry member’s schematic does not qualify for the section 6.99(b) exception.Last reviewed/updated 03/15/2016
During its review of industry practices, TTB found services being provided to retailers that are not specifically exempted under part 6, subpart D of the TTB regulations. (27 CFR part 6, subpart D). Industry members should read the Tied-House regulations to determine if the activities, services or items of value they furnish retailers are specifically exempted under subpart D. If not specifically exempted, then such activities, services or items of value constitute inducements.
Last reviewed/updated 03/15/2016
The terms “red light” and “yellow light” are neither used nor defined in the FAA Act or TTB’s Tied-House regulations.
The five examples of additional services (which are not all inclusive) described in TTB Ruling 2016-1 are not exempted by 27 CFR 6.99(b). Such services therefore constitute inducements within the meaning of section 105(b)(3) of the FAA Act.
In order to determine if the retailer’s independence is at risk, TTB would first determine if an inducement has been given to the retailer. It would then evaluate, in their entirety, all of the industry member’s practices/activities with the retailer and determine if they meet the requirements outlined in 27 CFR 6.152 (Practices which put retailer independence at risk) and/or 6.153 (Criteria for determining retailer independence). TTB makes these determinations on a case-by-case basis.
A Federal Tied-House violation will exist if all of the elements of a violation are present. This includes an industry member providing a retailer with a prohibited inducement that results in exclusion of competitor products, in whole or in part, such that the retailer’s independence is at risk, with the requisite connection to interstate or foreign commerce, and (in the case of malt beverages only) a similar State law.Last reviewed/updated 03/15/2016
TTB will examine industry and retailer relationships on a case-by-case basis to determine whether the activity constitutes a proscribed inducement under 27 U.S.C. 205(b)(1) – (b)(7), as well as whether the activity places the retailer’s independence at risk according to the criteria listed in 27 CFR 6.152 and 6.153. Whether an industry member’s activities place a retailer’s independence at risk is especially relevant when only one industry member prepares and submits schematics for a retailer.
Last reviewed/updated 03/15/2016
No subpart D exception authorizes analysis of retailer or competitor information (on behalf of the retailer) that is confidential/proprietary and not made available to all industry members on the same terms. Accordingly, TTB considers such services a thing of value, and therefore an inducement, whether or not they ultimately result in furnishing a recommended schematic to the retailer.
- Example – Under a retailer-initiated program, competing industry members’ sales data, planned promotions, new products, or product pricing are shared with one industry member, which uses that information (in whole or in part) to create and provide the retailer with a recommended shelf plan.
- Example – Under an industry member-initiated program, retailer information (such as confidential retailer sales goals and expectations or retailer proprietary sales data) is shared with only one industry member, which uses such data (in whole or in part) to create and provide the retailer with a recommended shelf plan.
Last reviewed/updated 03/15/2016
While TTB realizes industry members often purchase and use third-party market data to assist their creation of a recommended schematic, there is no subpart D exception that authorizes sharing with or giving to retailers such information in any format other than the ultimate shelf schematic recommended by the industry member. It is up to the retailer (and not the industry member) to obtain and analyze any data that potentially supports or refutes the utility of a recommended schematic it receives.
Moreover, because there is also no subpart D exception authorizing industry members to purchase third-party market data from a company that is owned or controlled by the retailer, industry members doing so risk being deemed to have indirectly (and unlawfully) induced the retailer’s future purchases to the exclusion of its competitors.Last reviewed/updated 03/15/2016
There is no subpart D exception authorizing industry members to monitor (or assist in monitoring) the retailer’s compliance with a shelf plan on behalf of a retailer.
Last reviewed/updated 03/15/2016
If an industry member furnishes human resources to perform any function on behalf of the retailer that is not specifically exempted by the Tied-House regulations, such services constitute an inducement. Industry members should carefully read the Tied-House regulations and determine if any contemplated activities, services or items of value are specifically exempted under subpart D. If not specifically exempted then the activities, services or items of value constitute inducements. If such practice results in exclusion of competitor products, in whole or in part, such that the retailer’s independence is at risk, with the requisite connection to interstate or foreign commerce, and if (in the case of malt beverages only) there is a similar State law, the practice would violate the FAA Act.
Last reviewed/updated 03/15/2016
Natural Disaster Frequently Asked Questions
Wine
Yes. TTB regulations at 27 CFR 24.268 require that proprietors report any casualty loss immediately to TTB. However, depending on the circumstances of the natural disaster, TTB may extend the deadline on a case-by-case basis. Proprietors should report their losses as soon as they are able to determine the extent of the damage to their inventories. In their submissions, proprietors should provide the following information:
- Name and address of the bonded wine premises
- Registry number of the bonded wine premises ("BWN/BWC/BW-State-xxxxx")
- Kind of wine
- Alcohol content
- Approximate volume in gallons
- Date of loss
- Reason for loss (i.e., fire damage)
- Printed name of winery representative
- Signature (Person signing must have signing authority)
- Telephone number
This information should be submitted, either in letter form or as a fax, to TTB's National Revenue Center:
550 Main Street, Suite 8002
Cincinnati, OH 45202-5215
Toll-free: 877-882-3277
Fax: 202-453-2338
Last reviewed/updated 10/23/2017
You should document the volume and tax class of wine lost in all appropriate TTB-required records - for example, the bulk still wine record (see 27 CFR 24.301) and the bottled or packed wine record (see 27 CFR 24.308). Additionally, you must report the loss on your next TTB F 5120.17, Report of Wine Premises Operations. The volume of bulk wine lost should be reported on line 29 of Part 1, Section A; the volume of bottled wine lost should be reported on line 18 of Part 1, Section B.
Last reviewed/updated 10/23/2017
The destruction of wine is provided for in 27 CFR 24.294, which requires that a proprietor first request permission from TTB's National Revenue Center to destroy the lot of wine before proceeding with the destruction. Depending on the circumstances of the natural disaster, TTB may waive the requirement that proprietors must first obtain TTB approval before destroying the wine. However, proprietors must still submit a notification, as soon as practical, to the NRC containing the information required by 27 CFR 24.294. This notification should include the following information:
- Date of the letter
- Name and address of the bonded wine premises
- Registry number of the bonded wine premises ("BWN/BWC/BW-State-xxxxx")
- Kind of wine
- Alcohol content
- Approximate volume in gallons
- Where wine was destroyed
- Date of destruction
- Reason for destruction
- Printed name of winery representative
- Signature (Person signing must have signing authority)
- Telephone number
The notification should be faxed to the National Revenue Center at 202-453-2338, or mailed to:
TTB National Revenue Center
550 Main St., Suite 8002
Cincinnati, OH 45202
If you have wine spirits that must be destroyed, follow the procedure outlined in 27 CFR 24.235(b). The notification required by § 24.235(b) must be sent to the District Director, Trade Investigations Division, who serves your area. For contact information, see our Trade Investigation Division Office Location Map at TTB.gov.
Please note that the wine must be destroyed in compliance with your local environmental and waste disposal rules.
Show the amount destroyed on TTB F 5120.17, Report of Wine Premises Operations, for the period in which the product was destroyed. The volume of bulk wine destroyed will be entered in the write-in entry Lines 24-28 of Part I, Section A. The volume of bottled wine destroyed will be entered in the write-in entry lines 15-17 of Part I, Section B. The volume of wine spirits destroyed will be entered on line 7 of Part III.Last reviewed/updated 10/23/2017
If the wine is transferred in bond to another bonded wine premises and later transferred back to your winery, the transfers in bond will not affect your ability to take the small producer credit (note that you must not produce more than 250,000 gallons of wine in the year of removal).
For additional questions about transferring the small producer credit, read W7, What are the rules for transferring small domestic producer's tax credit? At our wine FAQs page at TTB.gov.
Last reviewed/updated 10/23/2017
All Commodities
Yes, retailers, wholesalers, and importers of beverage alcohol products and importers of tobacco products may file claims with TTB for a refund of the federal excise taxes paid on any beverage alcohol or tobacco products that were lost as a result of natural disasters, including hurricanes, tornadoes, flooding, and wildfires. However, retailers and wholesalers of tobacco products may only file a claim if the loss occurs as the result of a presidentially declared major disaster. To determine if a Presidential declaration of a major disaster has been made, please visit Disaster Declarations at FEMA.gov. For detailed information on how to file a claim, please visit Disaster Relief at TTB.gov.
Last reviewed/updated 10/23/2017
TTB will consider waiving late filing, payment, or deposit penalties on a case-by-case basis. Wherever warranted, waivers will be approved based on the statutory standard of reasonable cause and a lack of willful neglect demonstrated by the taxpayer.
To qualify for such a waiver, a taxpayer must:
- Demonstrate, to the satisfaction of the TTB National Revenue Center (NRC), that wildfires directly affected your ability to timely file, pay, or deposit; and
- Contact the NRC:
550 Main Street, Suite 8002
Cincinnati, OH 45202-5215
Toll-free: 877-882-3277
Fax: 202-453-2338
Last reviewed/updated 10/23/2017
Businesses (retailers, wholesalers, importers, exporters, and manufacturers of beverage alcohol and importers, export warehouse proprietors, and manufacturers of tobacco products and processed tobacco) may file claims with TTB for the payment (refund or allowance of credit) of federal excise taxes paid on beverage alcohol or tobacco products lost, rendered unmarketable, or condemned by a duly authorized official under various circumstances, including natural disasters. However, retailers and wholesalers of tobacco products may only file a claim if the loss occurs as the result of a presidentially declared major disaster. To determine whether a Presidential declaration has been made, visit Disaster Declarations at FEMA.gov. For detailed information on how to file a claim, please visit Disaster Relief at TTB.gov.
Last reviewed/updated 10/23/2017