---
kind: "section"
citation: "26 U.S.C. § 5206"
title: "26"
title_heading: "Internal Revenue Code"
number: "5206"
heading: "Containers"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5206"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 51 — Distilled Spirits, Wines, and Beer"
  - "Subchapter C — Operation of Distilled Spirits Plants"
  - "Part I — General Provisions"
---

# §5206. Containers

- (a) **Authority to prescribe—** The Secretary shall by regulations prescribe the types or kinds of [containers](/usc/26/5002.md?p=a-12) which may be used to contain, store, [transfer](/usc/26/5845.md?p=j), convey, remove, or withdraw [distilled spirits](/usc/26/5002.md?p=a-8).
- (b) **Standards of fill—** The Secretary may by regulations prescribe the standards of fill for [approved containers](/usc/26/5002.md?p=a-13).
- (c) **Marking, branding, or identification—** [Containers](/usc/26/5002.md?p=a-12) of [distilled spirits](/usc/26/5002.md?p=a-8) (and cases containing bottles or other [containers](/usc/26/5002.md?p=a-12) of such [spirits](/usc/26/5002.md?p=a-8)) shall be marked, branded, or identified in such manner as the Secretary shall by regulations prescribe.
- (d) **Effacement of marks and brands on emptied containers—** Every person who empties, or causes to be emptied, any [container](/usc/26/5002.md?p=a-12) of [distilled spirits](/usc/26/5002.md?p=a-8) bearing any mark or brand required by law (or regulations pursuant thereto) shall at the time of emptying such [container](/usc/26/5002.md?p=a-12) efface and obliterate such mark or brand; except that the Secretary may, by regulations, waive any requirement of this subsection where he determines that no jeopardy to the revenue will be involved.
- (e) **Applicability—** This section shall be applicable exclusively with respect to [containers](/usc/26/5002.md?p=a-12) of [distilled spirits](/usc/26/5002.md?p=a-8) for industrial use, with respect to [containers](/usc/26/5002.md?p=a-12) of [distilled spirits](/usc/26/5002.md?p=a-8) of a capacity of more than one gallon for other than industrial use, and with respect to cases containing bottles or other [containers](/usc/26/5002.md?p=a-12) of [distilled spirits](/usc/26/5002.md?p=a-8).
- (f) **Cross references—**
  - (1) For other provisions relating to regulation of [containers](/usc/26/5002.md?p=a-12) of [distilled spirits](/usc/26/5002.md?p=a-8), see section 5301.
  - (2) For provisions relating to labeling [containers](/usc/26/5002.md?p=a-12) of [distilled spirits](/usc/26/5002.md?p=a-8) of one gallon or less for nonindustrial uses, see section 105(e) of the Federal Alcohol Administration Act ([27 U.S.C. 205(e)](/usc/27/205.md?p=e)).
  - (3) For provisions relating to the marking and branding of [containers](/usc/26/5002.md?p=a-12) of [distilled spirits](/usc/26/5002.md?p=a-8) by proprietors, see [section 5204(c)](/usc/26/5204.md?p=c).
  - (4) For penalties and forfeitures relating to marks and brands, see sections [5604](/usc/26/5604.md) and 5613.

## Source credit

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1360; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title IV, § 454(c)(5), July 18, 1984, 98 Stat. 821; Pub. L. 104–188, title I, § 1704(t)(13), Aug. 20, 1996, 110 Stat. 1888.)

## Notes

### Editorial Notes

### Prior Provisions

Provisions similar to those comprising subsecs. (a) to (c) of this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 85–859, as follows:


| Present subsecs.: | Prior sections |
| --- | --- |
| (a) | 5193(a), (b), 5194, 5247(a), (d), 5302. |
| (b) | 5193(c). |
| (c) | 5009(a), 5193(a), 5194, 5243(d), (e), 5250(a), 5282(b). |

The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 603, 633 to 635, 646 to 649, 652, 654.

### Amendments

1996—Subsec. (f)(2). Pub. L. 104–188 substituted “section 105(e)” for “section 5(e)”.

1984—Subsecs. (d) to (f). Pub. L. 98–369 added subsec. (d), redesignated existing subsecs. (d) and (e) as (e) and (f), respectively, and in subsec. (f) added pars. (3) and (4).

1976—Subsecs. (a) to (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1984 Amendment

Amendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an Effective Date note under section 5101 of this title.