Certification is a statement that the practices and procedures used to produce the imported wine constitute proper cellar treatment. The certification requirement emanates from Section 2002 of the Miscellaneous Trade and Technical Corrections Act of 2004, which amended section 5382(a) of the Internal Revenue Code of 1986. Section 5382(a) sets forth standards regarding what constitutes proper cellar treatment of natural wine. The Act added new certification requirements regarding production practices and procedures for imported natural wine. Grape wine containing 7 to 22 percent alcohol by volume from Argentina, Australia, Canada, Chile, and New Zealand. Grape wine containing 0.5 to 22 percent alcohol by volume from Austria, Belgium, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Poland, Portugal, Slovak Republic, Slovenia, Spain, Sweden, The Netherlands, and the United Kingdom are not subject to certification.
Subscribe to:
Post Comments (Atom)
No comments:
Post a Comment