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When used generally in these FAQs, the terms "cider" and "hard cider" refer to wine fermented from apples (including apple juice or concentrate). However, the terms have different meanings under the Internal Revenue Code of 1986, as amended (IRC) and the Federal Alcohol Administration Act (FAA Act), as set forth further in these FAQs.
The labeling regulations for wine set forth standards of identity for various classes of wine, including fruit wine. (See 27 CFR 4.21(e).) Under these regulations, "apple wine" or "cider" is a fruit wine produced by the normal alcoholic fermentation of the juice of sound, ripe apples. Cider must be derived wholly (except for sugar, water, or added alcohol) from apples.
The labeling of cider is subject to the regulations in 27 CFR part 4 only if the wine contains not less than 7 percent and not more than 24 percent alcohol by volume. Additional information about the standards of identity for cider and other fruit wines is contained in 27 CFR 4.21(e).
The FAA Act generally requires that a bottler obtain a certificate of label approval (COLA) from TTB prior to bottling wine. A bottler may obtain a certificate of exemption from label approval from TTB upon establishing that the wine will not be sold, shipped, or otherwise introduced in interstate or foreign commerce. Importers are required to obtain a COLA from TTB prior to removing wine in containers from customs custody for consumption.
The FAA Act and its implementing regulations do not apply to wine that contains less than 7 percent alcohol by volume; thus, cider with an alcohol content of less than 7 percent alcohol by volume is not subject to the COLA requirement. However, please note that all wine removed from wine premises is subject to TTB wine labeling requirements contained in 27 CFR 24.257 (or 27 CFR 24.259 for containers larger than 4 liters). (See CID 4 and CID 5 for more information about the labeling of wines containing less than 7 percent alcohol by volume.)
Yes. While a TTB COLA is not required for wines containing less than 7 percent alcohol by volume, these wines must comply with applicable FDA food labeling requirements, including ingredient labeling, nutrient labeling, and allergen labeling requirements.
Yes. All alcohol beverages containing 0.5 percent or more alcohol by volume must be labeled with the health warning statement required by 27 U.S.C. 215 and 27 CFR part 16.
The labeling regulations allow either the term "apple wine" or "cider" as the designation for apple wine that complies with the standards of identity set forth in 27 CFR 4.21(e)(5). You may also designate this product as "apple cider." Furthermore, the terms may be used interchangeably as part of a statement of composition for a wine specialty product (for example, "apple wine with natural blueberry flavor" or "cider with natural blueberry flavor").
The label must meet the requirements of 27 CFR parts 4 and 16. This includes, but is not limited to, the following mandatory information on the label:
Other labeling statements may be required, in accordance with 27 CFR 4.32. Furthermore, all wines must be labeled and marked in accordance with IRC requirements in 27 CFR part 24 (for domestic wines), 27 CFR part 26 (for wines coming into the United States from Puerto Rico or the Virgin Islands) or 27 CFR part 27 (for imported wines).
If the pear wine contains not less than 7 percent alcohol by volume and is made exclusively (except for sugar, water, or added alcohol) from pears, it may not be labeled as "pear cider." As noted in CID2, wines designated as "cider" under 27 CFR 4.21(e) must be derived wholly (except for sugar, water, or added alcohol) from apples. The regulations provide that wine that is derived wholly (except for sugar, water, or added alcohol) from pears must be designated as either "pear wine" or as "perry."
The labeling of perry is subject to the regulations in part 4 only if the wine contains not less than 7 percent and not more than 24 percent alcohol by volume. Additional information about the standards of identity for perry and other fruit wines are contained in 27 CFR 4.21(e).
Under the regulations implementing the FAA Act, a wine produced from the fermentation of apple juice and pear juice must be designated with a truthful and adequate statement of composition such as "apple-pear wine," "apple perry," or "pear cider." The designation "fruit wine" may appear in direct conjunction with the statement of composition. (See 27 CFR 4.21(e) for more information.)
Please note that this type of wine does not require formula approval as long as it is produced in accordance with the rules for natural fruit wine under 27 CFR part 24.
Under the regulations implementing the FAA Act, a wine produced from the fermentation of apple juice and blueberry juice must be designated with a truthful and adequate statement of composition such as "apple-blueberry wine" or "blueberry cider." The designation "fruit wine" may appear in direct conjunction with the statement of composition. (See 27 CFR 4.21(e) for more information.)
Please note that this type of wine does not require formula approval as long as it is produced in accordance with the rules for natural fruit wine under 27 CFR part 24.
Under the regulations implementing the FAA Act, a wine made from blending apple wine with pear wine must be designated with a statement of composition under 27 CFR 4.34(a), such as "apple wine - pear wine" or "cider - perry." The wine may also be labeled with a fanciful name (such as "apple pear delight"). The fanciful name "apple perry" or "pear cider" would not be approved because it is misleading as to the identity of the product.
Please note that this type of wine would require formula approval as an "other than standard" wine under 27 CFR 24.211. (See CID28 for information about obtaining formula approval.)
Under the regulations implementing the FAA Act, a wine made from blending apple wine with blueberry wine must be designated with a statement of composition under 27 CFR 4.34(a), such as "apple wine - blueberry wine" or "cider and blueberry wine." The wine may also be labeled with a fanciful name (such as "apple blueberry delight"). The fanciful name "blueberry cider" would not be approved because it is misleading as to the identity of the product.
Please note that this type of wine would require formula approval as an "other than standard" wine under 27 CFR 24.211. (See CID28 for information about obtaining formula approval.)
If you add flavoring materials to apple wine, the resulting product may be a special natural wine or an "other than standard" wine under the Internal Revenue Code (IRC), depending on how it is formulated. A proprietor of wine premises must obtain formula approval before producing either type of wine, even if the wine has less than 7 percent alcohol by volume. (See CID28 for information about formulas and CID14 for information on the labeling of flavored wines.)
Under the labeling regulations that implement the FAA Act, this type of wine may not be designated as simply "cider" because it no longer meets the standards of identity set forth in 27 CFR 4.21(e). Instead, it must be labeled with a statement of composition in accordance with 27 CFR 4.22(a) and 27 CFR 4.34. As part of the formula approval, TTB will provide a suggested statement of composition for the product designation, such as "cider with artificial and natural blueberry flavors" or "apple cider with honey and spices." If you wish, you may also label the wine with a fanciful name but this name may not be misleading as to the identity of the product. Accordingly, the fanciful name "blueberry cider" would not be approved for an apple wine with natural blueberry flavor.
If your flavored wines contains less than 7 percent alcohol by volume, the labeling regulations in 27 CFR part 4 do not apply; instead, FDA food labeling rules apply.
Yes. If your wine has not less than 7 percent alcohol by volume, and it complies with the standards of identity for "cider" under 27 CFR 4.21(e)(5), it may be labeled as either "cider" or "hard cider." Pursuant to 27 CFR 4.32 and 4.36, the wine must also be labeled with a numerical statement of alcohol content (unless it has no more than 14 percent alcohol by volume and it is designated as a "fruit table wine" or an "apple table wine") - this labeling information will adequately convey that the product is not eligible for the "hard cider" tax rate.
If your wine is not subject to the FAA Act labeling requirements, it must still be labeled in accordance with the regulations at 27 CFR 24.257(a)(4)(iv) before removal from wine premises. These regulations require the wine to be labeled with the class or type of wine or with a statement of composition that, when viewed with the alcohol content, gives enough information to adequately identify the tax class of the wine. For example, a still wine that is labeled "hard cider with natural raspberry flavor" and "6 percent alcohol by volume" is adequately marked to identify the wine's tax class, because the raspberry flavor makes it ineligible for the hard cider tax rate.
Yes. An effervescent wine is a wine that contains more than 0.392 grams of carbon dioxide per 100 milliliters. See 27 CFR 24.10. Under 27 CFR 4.21(e)(5) and 27 CFR 24.257, effervescent cider must be labeled as "sparkling" or "carbonated," as appropriate. (See CID17 for more information.)
A "sparkling wine" is made effervescent (containing more than 0.392 grams of carbon dioxide per 100 milliliters of wine) by carbon dioxide resulting solely from the secondary fermentation of the wine within a closed container, tank or bottle. A sparkling cider must be labeled either as "sparkling cider" or "sparkling apple wine." A wine made effervescent in any other way (such as injection of carbon dioxide) is considered artificially carbonated, and must be labeled as "carbonated" (for example, "carbonated cider" or "carbonated apple wine").
Under the IRC, sparkling and artificially carbonated wines are subject to higher rates of tax than still wine. (See CID21 for more information about the tax rates.)
Furthermore, sparkling and carbonated ciders are not eligible for the hard cider tax rate provided by 26 U.S.C. 5041(b)(6) or for the exemption from tax provided by 26 U.S.C. 5042(a)(1). (See CID23 and CID25 for more information.)
TTB regulations at 27 CFR 4.25 permit fruit wine (including cider) to be labeled with an appellation of origin such as a country, State or county, assuming that certain conditions are met. However, only grape wine may be labeled with an appellation that is a viticultural area.
Yes, TTB's standards of fill apply to cider and all other wine products that contain 7 percent or more alcohol by volume. Producers, importers, and wholesalers are prohibited from selling or shipping, or delivering for sale or shipment, or otherwise introducing in interstate commerce, wine that is not bottled or packed in container sizes that are authorized as a standard of fill. (See 27 CFR 4.70.)
An authorized standard of fill for wine is 355 milliliters (mL), which is the equivalent metric volume of twelve fluid ounces (12 fl. oz.). (See 27 CFR 4.72.) If you sell wine that contains 7 percent or more alcohol by volume in twelve fluid ounce containers, the label must state the net contents as “355 mL.” The statement “355 mL (12 fl. oz.)” also would be acceptable. (See 27 CFR 4.37.)
In addition, wine may be packed in kegs as long as the keg conforms to one of the standards of fill. However, wine packed in containers of 18 liters or more does not need to comply with standards of fill requirements. (See 27 CFR 4.70(b)(2).)
If wine contains less than 7 percent alcohol by volume, the standards of fill in 27 CFR part 4 do not apply.
Updated as of August 2, 2022: This FAQ was updated to reflect regulatory amendments issued under T.D. TTB-165.
Ciders that are not subject to the special rules set forth in CID23 or CID25 are taxed at the appropriate wine excise tax rate. The following are the basic tax classification categories for wine:
Still wine (containing not more than 0.392 grams of carbon dioxide per 100 milliliters):
Effervescent wine (containing more than 0.392 grams of carbon dioxide per 100 milliliters):
Last reviewed/updated 02/03/2015
A "sparkling wine" is made effervescent (containing more than 0.392 grams of carbon dioxide per 100 milliliters of wine) by carbon dioxide resulting solely from the secondary fermentation of the wine within a closed container, tank or bottle. A wine made effervescent in any other way (such as injection of carbon dioxide) is considered artificially carbonated. (See CID16 and CID17 for information about the labeling of these products.)
Please note that both sparkling ciders and carbonated ciders are not eligible for the hard cider tax rate provided by 26 U.S.C. 5041(b)(6) or for the exemption from tax provided by 26 U.S.C. 5042(a)(1). (See CID23 and CID25 for more information.)
The IRC provides a tax rate of 22.6¢ per wine gallon for "hard cider" that meets specific statutory criteria. To qualify for this tax rate, hard cider must be a still wine derived primarily from apples or apple concentrate and water, containing no other fruit product, and containing at least 0.5 percent and less than 8.5 percent alcohol by volume. (See 26 U.S.C. 5041(b)(6))
The regulations at 27 CFR 24.10 set forth a definition of "hard cider" that is eligible for the hard cider tax rate of 22.6¢ per gallon. Under the law and regulations, cider must meet all of the following criteria in order to qualify for the "hard cider" tax rate:
(See CID15 for information about using the designation "hard cider" on labels.)
Yes. Because the IRC provides that the hard cider tax rate under 26 U.S.C. 5041(b)(6) is not available to wines that contain a fruit product other than apple, a cider containing either natural or artificial fruit flavors (other than apple flavors) is not eligible for the hard cider tax rate of 22.6¢ per gallon. (See CID23.) Instead, a fruit-flavored cider would be taxed at the appropriate wine excise tax rate. (See CID21.)
Please note that non-fruit flavors such as spices or honey would not affect a cider's eligibility for the hard cider tax rate. You will need formula approval for this product because flavors have been added. (See CID28.)
The IRC provides a tax exemption for certain ciders as outlined in 26 U.S.C. 5042(a)(1) and 27 CFR 24.76. This is an extremely limited exemption that was intended to allow an exemption from the wine tax for farmers and growers who produced fermented cider for sale at roadside stands.
To qualify for this exemption, cider must meet all of the following criteria:
The cider must be sold or offered for sale as cider and not as wine or a substitute for wine.
No formula approval is required to produce natural cider or other natural fruit wine, even if the wine is fermented from the juice of different fruits. A "natural" wine is the product of the juice or must of sound, ripe fruit (including berries) made with any cellar treatment authorized by Subparts F and L of part 24 and containing not more than 21 percent by weight (21 degrees Brix dealcoholized wine) of total solids. (See 27 CFR 24.10.) However, TTB formula approval is required for:
Additional information about obtaining TTB formula approval may be found on TTB's formulation Web page.
Although TTB's FAA Act wine labeling regulations in part 4 do not apply to wine that contains less than 7 percent alcohol by volume, IRC labeling requirements and TTB regulations at 27 CFR 24.257 apply to all wines that are removed from wine premises. Under these regulations, labels must include the following information:
Containers larger than 4 liters removed from the winery for consumption or sale must be labeled with this information as required by 27 CFR 24.259. The required information may be cut, printed, or otherwise legibly and durably marked upon the container or placed on a label or tag securely affixed to the container.
Yes. If you are producing wine (including cider) that is at least 0.5 percent alcohol by volume for commercial purposes, you must first establish winery premises, obtain a bond, and receive permission from TTB to operate. (See 27 CFR part 24, subpart D.) In addition, the FAA Act requires that anyone wishing to engage in the business of producing or blending wine (including cider) that contains not less than 7 percent alcohol by volume must first obtain a basic permit from TTB. (See 27 CFR part 1.) A basic permit under the FAA Act is not required for producers who only make wine that is less than 7 percent alcohol by volume. For more information on qualification requirements, The Federal Application Process for the Wine Industry.
If you produce only tax-exempt cider that satisfies all of the requirements of 26 U.S.C. 5042(a)(1), and 27 CFR 24.76 you are not required to qualify as a bonded wine premises. (See CID25 for more information about these requirements.)
If you import wine (including cider) that contains not less than 7 percent alcohol by volume, you must:
If you also import wine (including cider) that contains at least 0.5 percent alcohol by volume and less than 7 percent alcohol by volume, the following requirements apply:
You do not need to obtain an Importer's Basic Permit if you import only wine that contains less than 7 percent alcohol by volume. Additional information regarding the importation of alcohol beverages into the U.S. may be found on the International Affairs Division Web page.
Report kegs of cider and/or perry on your Report of Wine Premises Operations form (TTB F 5120.17) based on the container size. (Containers include bottles, cans, boxes, and kegs.) See wine FAQ W29 for further guidance.
Last updated: January 7, 2025