---
kind: "section"
citation: "26 U.S.C. § 5067"
title: "26"
title_heading: "Internal Revenue Code"
number: "5067"
heading: "Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5067"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 51 — Distilled Spirits, Wines, and Beer"
  - "Subchapter A — Gallonage and Occupational Taxes"
  - "Part I — Gallonage Taxes"
  - "Subpart E — General Provisions"
---

# §5067. Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits


In the case of beer, wine, or [distilled spirits](/usc/26/5002.md?p=a-8) that are smuggled into the United States or produced other than as authorized by this chapter—

- (1) the rates of tax under paragraphs [(1)(A)(i)](/usc/26/5051.md?p=a-1-A-i) and [(2)](/usc/26/5051.md?p=a-2) of section 5051(a) shall not apply in the case of any such beer,
- (2) the credit under [section 5041(c)](/usc/26/5041.md?p=c) shall not apply in the case of any such wine, and
- (3) the rates of tax under [section 5001(c)](/usc/26/5001.md?p=c) shall not apply in the case of any such [distilled spirits](/usc/26/5002.md?p=a-8).

## Source credit

(Added Pub. L. 116–260, div. EE, title I, § 108(a), Dec. 27, 2020, 134 Stat. 3049.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 5067 was renumbered section 5068 of this title.

### Statutory Notes and Related Subsidiaries

### Effective Date

Pub. L. 116–260, div. EE, title I, § 108(c), Dec. 27, 2020, 134 Stat. 3049, provided that: “The amendments made by this section [enacting this section and transferring former section 5067 of this title to section 5068 of this title] shall apply to beer, wine, or distilled spirits, as the case may be, produced after the date of the enactment of this Act [Dec. 27, 2020].”