27 CFR §24.101
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
- (a)General. A person desiring to conduct operations involving untaxpaid wine, including the use of spirits in wine production, shall file an application and any required bond as provided in § 24.105. Further, a warehouse company or other person may, upon obtaining the consent of the proprietor and the surety on the bond (if a bond is required) and upon filing an application, as provided in § 24.108, and receiving approval, establish at the wine premises a bonded wine warehouse for the storage of wine and allied products for credit purposes.
- (b)Authorized operations. Except as provided in this part, no operation may be conducted on bonded wine premises other than those authorized. The following operations are authorized:
- (1)The receipt, production, blending, cellar treatment, storage, and bottling or packing of untaxpaid wine;
- (2)The use of wine spirits in beverage wine production and the use of spirits in nonbeverage wine production;
- (3)The receipt, preparation, use, or removal of fruit, concentrated or unconcentrated fruit juice, or other materials to be used in the production or cellar treatment of wine; and
- (4)The preparation, storage, or removal of commercial fruit products and by-products (including volatile fruit-flavor concentrate) not taxable as wine.