---
kind: "section"
citation: "27 C.F.R. § 24.101"
title: "27"
number: "24.101"
heading: "Bonded wine premises."
url: "https://uscodex.org/cfr/27/24.101"
---

# §24.101. Bonded wine premises.

- (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](/cfr/27/24.105.md). 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](/cfr/27/24.108.md), 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.

## Notes

### Amendments

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 64 FR 13684, Mar. 22, 1999; T.D. TTB-146, 82 FR 1123, Jan. 4, 2017]

### Authority

Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042, 5044, 5061, 5062, 5121, 5122-5124, 5173, 5206, 5214, 5215, 5351, 5353, 5354, 5356, 5357, 5361, 5362, 5364-5373, 5381-5388, 5391, 5392, 5511, 5551, 5552, 5661, 5662, 5684, 6065, 6091, 6109, 6301, 6302, 6311, 6651, 6676, 7302, 7342, 7502, 7503, 7606, 7805, 7851; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. ATF-299, 55 FR 24989, June 19, 1990, unless otherwise noted.

### Amendments

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 64 FR 13684, Mar. 22, 1999; T.D. TTB-146, 82 FR 1123, Jan. 4, 2017]