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26 USC § 5351 - Bonded wine cellar 

---
identifier: "/us/usc/t26/s5351"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5351 - Bonded wine cellar"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5351"
section_name: "Bonded wine cellar"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "F"
subchapter_name: "Bonded and Taxpaid Wine Premises"
part_number: "I"
part_name: "ESTABLISHMENT"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1378; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 114–113, div. Q, title III, § 332(b)(2)(B), Dec. 18, 2015, 129 Stat. 3106.)"
---

# § 5351. Bonded wine cellar

**(a)** **In general** Any person establishing premises for the production, blending, cellar treatment, storage, bottling, packaging, or repackaging of untaxpaid wine (other than wine produced exempt from tax under section 5042), including the use of wine spirits in wine production, shall, before commencing operations, make application to the Secretary and, except as provided under section 5551(d), file bond and receive permission to operate.

**(b)** **Definitions** For purposes of this chapter—

**(1)** **Bonded wine cellar** The term “bonded wine cellar” means any premises described in subsection (a), including any such premises established by a taxpayer described in section 5551(d).

**(2)** **Bonded winery** At the discretion of the Secretary, any bonded wine cellar that engages in production operations may be designated as a “bonded winery”.

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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1378; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 114–113, div. Q, title III, § 332(b)(2)(B), Dec. 18, 2015, 129 Stat. 3106.)

## Editorial Notes

### Prior Provisions

A prior section 5351, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

### Amendments

2015— designated existing provisions as subsec. (a), inserted heading, inserted “, except as provided under section 5551(d),” before “file bond”, struck out “Such premises shall be known as ‘bonded wine cellars’; except that any such premises engaging in production operations may, in the discretion of the Secretary, be designated as a ‘bonded winery’.” at end, and added subsec. (b).

1976— struck out “or his delegate” after “Secretary” wherever appearing.

## Statutory Notes and Related Subsidiaries

### Effective Date of 2015 Amendment

Amendment by  applicable to any calendar quarters beginning more than 1 year after , see , set out as a note under .

### Effective Date

Section effective , see , set out as a note under .