26 U.S.C. § 5067: Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits

In the case of beer, wine, or distilled spirits that are smuggled into the United States or produced other than as authorized by this chapter—(1) the rates of tax under paragraphs (1)(A)(i) and (2) of section 5051(a) shall not apply in the case of any such beer, (2) the credit under section 5041(c) shall not apply in the case of any such wine, and (3) the rates of tax under section 5001(c) shall not apply in the case of any such distilled spirits.