### Question
Can you define what bonded premises means?


### Answer
**Bonded premises** is defined as the following in *26 U.S.C. § 5362*:

> a bonded wine cellar or the bonded premises of a distilled spirits plant

#### Citation:
  - *26 U.S.C. § 5362*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER > Subchapter F-Bonded and Taxpaid Wine Premises > PART II-OPERATIONS**

