| Unconcentrated | IUnmerchantable | |
| Unfinished spirits | Untaxpaid |
Natural form of juice or other material.
Spirits in the production system prior to production gauge.
Wine which has been taxpaid, removed from bonded wine premises, and subsequently returned to a bonded wine premises under the provisions of 27 CFR 24.295 for the purpose of reconditioning, reformulation, or destruction.
Articles on which taxes have not been paid.
Last updated: September 3, 2026