Standard of Fill
Standard of fill requirements found in 27 CFR § 4.70 through 4.73 do not apply to saké.
Saké with Added Alcohol
We tax saké that has had brewer's alcohol or distilled spirits added during any stage of manufacturing at the distilled spirits rate of $13.50 per proof gallon.
Imported saké with brewer's alcohol or distilled spirits that is bottled and ready for individual sale can be labeled as saké, provided it is fortified with alcohol derived from rice. You cannot import bulk saké with brewer's alcohol or distilled spirits to a saké brewery. You must import bulk saké fortified with brewer's alcohol or distilled spirits to a distilled spirits plant.
Additionally, you must contact the Alcohol Labeling and Formulation Division about the labeling of imported bulk saké fortified with brewer's alcohol or distilled spirits.
Nonbeverage saké may be removed from brewery premises without payment of tax under 27 CFR 25.191. For saké to be considered nonbeverage, the product may not have less than 1.5 grams of salt per 100 milliliters of product (12.5 pounds of salt per 100 gallons of product). Any variation of this ratio may change the classification of nonbeverage saké.