According to code of federal regulations:

[Code of Federal Regulations]

[Title 27, Volume 1]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 27CFR24.75]

[Page 579]

            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS

 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 

                                TREASURY

PART 24_WINE--Table of Contents

          Subpart C_Administrative and Miscellaneous Provisions

Sec.  24.75  Wine for personal or family use.

    (a) General. Any adult may, without payment of tax, produce wine for 

personal or family use and not for sale.

    (b) Quantity. The aggregate amount of wine that may be produced 

exempt from tax with respect to any household may not exceed:

    (1) 200 gallons per calendar year for a household in which two or 

more adults reside, or

    (2) 100 gallons per calendar year if there is only one adult 

residing in the household.

    (c) Definition of an adult. For the purposes of this section, an 

adult is any individual who is 18 years of age or older. However, if the 

locality in which the household is located has established by law a 

greater minimum age at which wine may be sold to individuals, the term 

``adult'' will mean an individual who has attained that age.

    (d) Proprietors of bonded wine premises. Any adult, defined in Sec.  

24.75(c), who operates a bonded wine premises as an individual owner or 

in partnership with others, may produce wine and remove it from the 

bonded wine premises free of tax for personal or family use, subject to 

the limitations in Sec.  24.75(b).

    (e) Limitation. This exemption should not in any manner be construed 

as authorizing the production of wine in violation of applicable State 

or local law. Except as provided in Sec.  24.75(d), this exemption does 

not otherwise apply to partnerships, corporations, or associations.

    (f) Removal. Wine produced under this section may be removed from 

the premises where made for personal or family use including use at 

organized affairs, exhibitions or competitions, such as home winemaker's 

contests, tastings or judgings, but may not under any circumstances be 

sold or offered for sale. The proprietor of a bonded wine premises shall 

pay the tax on any wine removed for personal or family use in excess of 

the limitations provided in this section and shall also enter all 

quantities removed for personal or family use on TTB F 5120.17, Report 

of Bonded Wine Premises Operations. (Sec. 201, Pub. L. 85-859, 72 Stat. 

1331, as amended (26 U.S.C. 5042))

(Approved by the Office of Management and Budget under control number 

1512-0216)

[T.D. ATF-299, 55 FR 24989, June 19, 1991, as amended by T.D. ATF-338, 

58 FR 19064, Apr. 12, 1993; T.D. ATF-344, 58 FR 40354, July 28, 1993]

Here is an interesting  discussion on legality of home distillation across the world with Michael Dietsch. According to him, while it’s illegal in most countries, police rarely pursue such cases.

(a) shall be a potable alcoholic distillate, or a mixture of potable alcoholic distillates, obtained by the distillation 

of the lees of wine or fruit wine; 

(b) may contain 

(i) caramel, 

(ii) fruit and other botanical substances, and 

(iii) flavouring and flavouring preparations; and 

(c) may be described on its label as “(naming the fruit) Lees Brandy” if all of the lees used to make the brandy 

originate from the named fruit. 

23-3-93 

(a) shall be a potable alcoholic distillate, or a mixture of potable alcoholic distillates, obtained by the distillation 

of the pomace from sound ripe grapes after the removal of the juice or wine; and 

(b) may contain 

(i) caramel 

(ii) fruit and other botanical substances, and 

(iii) flavouring and flavouring preparations. 

B.02.050.    [S].  Brandy, other than Armagnac Brandy or Armagnac, Canadian Brandy, Cognac Brandy or Cognac, 

Dried Fruit Brandy, Fruit Brandy, Grappa, Lees Brandy and Pomace or Marc, 

(a) shall be a potable alcoholic distillate, or a mixture of potable alcoholic distillates, obtained by the distillation 

of wine; and 

(b) may contain 

(i) caramel, 

(ii) fruit and other botanical substances, and 

(iii) flavouring and flavouring preparations. 

23-3-93 

B.02.051.  [S].  Armagnac Brandy or Armagnac shall be brandy manufactured in the Armagnac district of France 

in accordance with the laws of the French Republic for consumption in that country. 

B.02.052.  [S].  Canadian Brandy 

(a) shall be a potable alcoholic distillate, or a mixture of potable alcoholic distillates, obtained by the distillation 

of wine that has been fermented in Canada; and 

(b) may contain 

(i) caramel, 

(ii) fruit and other botanical substances, and 

(iii) flavouring and flavouring preparations. 

B.02.053.  [S].  Cognac Brandy  or Cognac shall be brandy manufactured in the Cognac district of France in 

accordance with the laws of the French Republic for consumption in that country. 

B.02.054.  [S].  Dried Fruit Brandy 

(a) shall be a potable alcoholic distillate, or a mixture of potable alcoholic distillates, obtained from sound dried 

fruit; and 

(b) may contain 

(i) caramel, 

(ii) fruit and other botanical substances, and 

(iii) flavouring and flavouring preparations. 

B.02.055.  [S].  Fruit Brandy 

(a) shall be a potable alcoholic distillate, or a mixture of potable alcoholic distillates, obtained by the distillation 

of 

(i) fruit wine or a mixture of fruit wines, or 

(ii) a fermented mash of sound ripe fruit other than grapes, or a mixture of sound ripe fruits other than 

grapes; 

(b) may contain 

(i) caramel, 

(ii) fruit and other botanical substances, and 

(iii) flavouring and flavouring preparations; and 

(c) may be described on its label as “(naming the fruit) brandy” if all of the fruit or fruit wine used to make the 

brandy originates from the named fruit. 

B.02.040.  [S]. Hollands, Hollands Gin, Geneva, Geneva Gin, Genever, Genever Gin or Dutch-type Gin 

(a) shall be a potable alcoholic beverage obtained 

(i) by the redistillation of malt spirit with or over juniper berries, or by a mixture of the products of more 

than one such redistillation, 

(ii) by the redistillation of a combination of malt spirit and not more than four times its volume on an 

absolute alcohol basis of grain spirit with or over juniper berries, or by a mixture of the products of 

more than one such redistillation, or 

(iii) by the blending of malt spirit, redistilled with or over juniper berries, with not more than four times 

its volume on an absolute alcohol basis of grain spirit or molasses spirit, or by a mixture of the 

products of more than one such blending; 

(b) may contain 

(i) other aromatic botanical substances, added during the redistillation process, and 

(ii) caramel; 

23-3-93 (c) shall not contain more than two per cent sweetening agent; 

(d) may be labelled or advertised as being distilled, where subparagraph (a)(i) or (ii) is complied with; and 

(e) shall be described on the principal display panel of its label and in any advertisements as blended gin, where 

subparagraph (a)(iii) is complied with. 

B.02.041.  [S].  Gin, other than Hollands, Hollands Gin, Geneva, Geneva Gin, Genever, Genever Gin or Dutch-type 

Gin, 

(a) shall be a potable alcoholic beverage obtained 

(i) by the redistillation of alcohol from food sources with or over juniper berries, or by a mixture of the 

products of more than one such redistillation, or 

(ii) by the blending of alcohol from food sources, redistilled with or over juniper berries, with alcohol from 

food sources or by a mixture of the products of more than one such blending; 

(b) may contain 

(i) other aromatic botanical substances, added during the redistillation process, 

(ii) a sweetening agent, and 

(iii) a flavouring preparation for the purpose of maintaining a uniform flavour profile; and 

(c) may be labelled or advertised as Dry Gin or London Dry Gin if sweetening agents have not been added. 

23-3-93 B.02.042. Revoked by P.C. 1993-535 of March 23, 1993. 

B.02.043. No person shall make any claim for age for gin but gin that has been held in suitable containers may 

bear a label declaration to that effect. 

B.02.030.  [S].  Rum 

(a) shall be a potable alcoholic distillate, or a mixture of potable alcoholic distillates, obtained from sugar-cane 

or sugar-cane products fermented by the action of yeast or a mixture of yeast and other micro-organisms; 

and 

(b) may contain 

(i) caramel, 

(ii) fruit and other botanical substances, and 

(iii) flavouring and flavouring preparations. 

23-3-93 

B.02.031. (1) No person shall sell for consumption in Canada any rum that has not been aged for a period of 

at least one year in small wood. 

(2) Nothing in subsection (1) applies in respect of flavouring contained in rum, but no person shall 

sell for consumption in Canada rum containing any flavouring, other than wine, that has not been aged for a 

period of at least one year in small wood. 

B.02.032. Revoked by P.C. 1993-535 of March 23, 1993. 

B.02.033. No person shall blend or modify in any manner any rum that is imported in bulk for the purpose of 

bottling and sale in Canada as imported rum except by 

(a) blending with other imported rum; 

2-3-89 (b) adding distilled or otherwise purified water to adjust the rum to the strength stated on the label applied to 

the container; or 

(c) the addition of caramel. 

† Note:  Sections B.02.022.1 and B.02.023 shall come into force on the day on which section 10 of An Act to implement the North 

American Free Trade Agreement, being chapter 44 of the Statutes of Canada, 1993, comes into force. 

63 

63, December 15, 1993 

*(R) Minor correction Replaces page 23, March 23, 1993

B.02.034. (1) Notwithstanding section B.02.033, no person shall blend or modify in any manner any rum made 

from sugar cane products of a Commonwealth Caribbean country that has been distilled and fermented in a 

Commonwealth Caribbean country and imported in bulk from a Commonwealth Caribbean country for bottling 

and sale in Canada as Caribbean rum except by 

(a) blending with other rum of a Commonwealth Caribbean country; 

(b) blending with Canadian rum in proportions that result in 1 to 1.5 per cent Canadian rum by volume in the 

final product; 

2-3-89 (c) adding distilled or otherwise purified water to adjust the rum to the strength stated on the label applied to 

the container; or 

(d) adding caramel. 

(2)  In this section, “Commonwealth Caribbean country” means Anguilla, Antigua and Barbuda, 

Barbados, the Bahamas, Belize, Bermuda, the British Virgin Islands, the Caymen Islands, Dominica, Grenada, 

Guyana, Jamaica, Montserrat, St. Christopher and Nevis, Saint Lucia, St. Vincent and the Grenadines, Trinidad 

and Tobago and the Turks and Caicos Islands. 

15-12-93   †B.02.010. [S].  Whisky or Whiskey, other than Malt Whisky, Scotch Whisky, Irish Whisky, Canadian Whisky, 

Canadian Rye Whisky, Rye Whisky, Highland Whisky, Bourbon Whisky and Tennessee Whisky, 

(a) shall be a potable alcoholic distillate, or a mixture of potable alcoholic distillates, obtained from a mash of 

cereal grain or cereal grain products saccharified by the diastase of malt or by other enzymes and fermented 

by the action of yeast or a mixture of yeast and other micro-organisms; and 

(b) may contain caramel and flavouring. 

23-3-93 

B.02.011. Revoked by P.C. 1993-535 of March 23, 1993. 

B.02.012. Revoked by P.C. 1993-535 of March 23, 1993. 

† Note:  Section B.02.010 shall come into force on the day on which section 10 of An Act to implement the North American Free 

Trade Agreement, being chapter 44 of the Statutes of Canada, 1993, comes into force. 

61 

61, December 30, 2004 (R) 

*(R) Minor correction Replaces page 61, December 15, 1993

B.02.013. [S].  Malt Whisky 

(a) shall be a potable alcoholic distillate, or a mixture of potable alcoholic distillates, obtained by the distillation 

of a mash of malted grain fermented by the action of yeast or a mixture of yeast and other micro-organisms; 

(b) shall possess the aroma, taste and character generally attributed to malt whisky; and 

(c) may contain caramel and flavouring. 

23-3-93 

B.02.014. Revoked by P.C. 1993-535 of March 23, 1993. 

B.02.015. Revoked by P.C. 1993-535 of March 23, 1993. 

3-9-64 B.02.016. [S]. Scotch Whisky shall be whisky distilled in Scotland as Scotch whisky for domestic consumption in 

accordance with the laws of the United Kingdom. 

B.02.017. No person shall blend or modify in any manner any Scotch whisky that is imported in bulk for the 

purpose of bottling and sale in Canada as Scotch whisky except by 

(a) blending with other Scotch whisky; 

(b) the addition of distilled or otherwise purified water to adjust to a required strength; or 

(c) the addition of caramel. 

3-9-64 B.02.018.  [S]. Irish Whisky shall be whisky distilled in Northern Ireland or in the Republic of Ireland as Irish 

whisky for domestic consumption in accordance with the laws of Northern Ireland or the Republic of Ireland. 

B.02.019. No person shall blend or modify in any manner any Irish whisky that is imported in bulk for the 

purpose of bottling and sale in Canada as Irish whisky except by 

(a) blending with other Irish whisky; 

(b) the addition of distilled or otherwise purified water to adjust to a required strength; or 

(c) the addition of caramel. 

B.02.020.[S]. (1) Canadian Whisky, Canadian Rye Whisky or Rye Whisky 

(a) shall 

(I) be a potable alcoholic distillate, or a mixture of potable alcoholic distillates, obtained from a mash of 

cereal grain or cereal grain products saccharified by the diastase of malt or by other enzymes and 

fermented by the action of yeast or a mixture of yeast and other micro-organisms, 

10-2-00 (ii) be aged in small wood for not less than three years, 

(iii) possess the aroma, taste and character generally attributed to Canadian whisky, 

(iv) be manufactured in accordance with the requirements of the Excise Act and the regulations made 

thereunder; 

10-2-00 (v) be mashed, distilled and aged in Canada, and 

(vi) contain not less than 40 per cent alcohol by volume; and 

23-3-93 (b) may contain caramel and flavouring. 

(2) Subject to subsection (3), no person shall make any claim with respect to the age of Canadian 

whisky, other than for the period during which the whisky has been held in small wood. 

(3) Where Canadian whisky has been aged in small wood for a period of at least three years, any 

period not exceeding six months during which that whisky was held in other containers may be claimed as age. 

B.02.021. [S].  Highland Whisky 

(a) shall be a potable alcoholic beverage blended in Canada from 

23-3-93 (i) not less than 25 per cent malt whisky calculated on an absolute alcohol basis, distilled in Canada or 

Scotland, and 

(ii) whisky; and 

(b) may, if it contains 51 per cent or more malt whisky distilled in Scotland, be labelled or advertised as 

containing malt whisky distilled in Scotland. 

62 

62, February 10, 2000 

*(R) Minor correction Replaces page 22A, February 20, 1996

B.02.022. (1) Subject to subsection (2), no person shall label, package, sell or advertise any food as Bourbon Whisky, or in such a manner that it is likely to be mistaken for Bourbon whisky unless it is whisky manufactured 

in the United States as Bourbon whisky in accordance with the laws of the United States applicable in respect 

of Bourbon whisky for consumption in the United States. 

30-12-88 

(2)  A person may modify Bourbon whisky that is imported for the purpose of bottling and sale in 

Canada as Bourbon whisky by the addition of distilled or otherwise purified water to adjust the Bourbon whisky 

to a required strength. 

 †B.02.022.1. (1) Subject to subsection (2), no person shall label, package, sell or advertise any food as Tennessee 

Whisky, or in such a manner that it is likely to be mistaken for Tennessee whisky unless it is a straight Bourbon 

whisky produced in the State of Tennessee and manufactured in the United States as Tennessee whisky in 

accordance with the laws of the United States applicable in respect of Tennessee whisky for consumption in the 

United States. 

15-12-93 

(2) A person may modify Tennessee whisky that is imported for the purpose of bottling and sale in 

Canada as Tennessee whisky by the addition of distilled or otherwise purified water to adjust the Tennessee 

whisky to a required strength. 

15-12-93 †B.02.023. (1) Subject to sections B.02.022 and B.02.022.1, no person shall sell for consumption in Canada any 

whisky that has not been aged for a period of at least three years in small wood. 

(2) Nothing in subsection (1) applies in respect of flavouring contained in whisky, but no person shall 

sell for consumption in Canada whisky containing any flavouring, other than wine, that has not been aged for a 

period of at least two years in small wood.