Saké (pronounced sah-kay) is an interesting product in terms of our regulations. Generally, for matters relating to production and tax, saké is treated as beer under the Internal Revenue Code (IRC). For labeling and advertising, saké is treated as wine under the Federal Alcohol Administration (FAA) Act. Thus, saké is subject to provisions in both 27 CFR part 25 (beer production) and 27 CFR part 4 (wine labeling and advertising).
View Additional Saké Resources under Key Saké Topics below for a few exceptions to the saké regulations highlighted above.
Key Saké Topics
For matters relating to production and tax, saké is treated as beer under the Internal Revenue Code (IRC).
Search for the word "saké" in Electronic Code of Federal Regulations Part 25 – Beer for details about saké production.
Additionally, you may contact our Regulations and Rulings Division with questions about saké production, and our National Revenue Center with questions about saké tax payments or applications. See the Contact Us section at the bottom of this page for more detailed contact information.
For labeling and advertising, saké is treated as wine under the Federal Alcohol Administration (FAA) Act.
Search for the word "saké" in Electronic Code of Federal Regulations Part 4 – Labeling and Advertising of Wine for details about saké labeling and advertising regulations.
Additionally, you may contact our Alcohol Labeling and Formulation Division with questions about saké labeling and advertising. See the Contact Us section at the bottom of this page for more detailed contact information.
All domestically produced saké, including flavored saké and sparkling saké, requires formula approval (see 27 CFR 25.55(a)(5)). In addition, all imported saké products are subject to laboratory sample analysis. See our list of wines that require formula approval.
For more information, you may contact our Alcohol Labeling and Formulation Division with questions about saké formulas or laboratory sample analysis requirements. See the Contact Us section at the bottom of this page for more detailed contact information.
Beer Guidance Information (Production and Tax)
Beer Laws, Regulations, and Public Guidance
Beer Industry Circulars, Rulings, and Procedures
Comment on Beer-related Rulemaking
Wine Guidance (Labeling and Advertising)
Wine Laws, Regulations, and Public Guidance
Wine Industry Circulars, Rulings, and Procedures
Standard of Fill for Saké
There are no standard of fill requirements for saké, whether domestic or imported. Specifically, standard of fill requirements found in 27 CFR § 4.70 through 4.73 do not apply to saké.
Saké with Added Alcohol
Imported saké that has had brewer's alcohol or distilled spirits added during any stage of manufacturing is taxed at the distilled spirits rate of $13.50 per proof gallon.
Non-Beverage Saké
Nonbeverage saké may be removed from brewery premises without payment of tax under 27 CFR 25.191.
How Do I Import Saké
Saké is a wine for purposes of importation; you must qualify as an importer if you plan to import saké.