Industry Circular: 65-29

Industry Circular

Number: 65-29
Date: September 30, 1965

Office of the Commissioner of Internal Revenue Alcohol and Tobacco Tax Division

WITHDRAWAL OF LIQUORS FOR USE ON AIRCRAFT; RECIPROCATING COUNTRIES

Proprietors of distilled spirits plants, bonded wine cellars, breweries,export storage, and others concerned:

Purpose. The purpose of this circular is to announce the addition of Trinidad and Tobago to the list of foreign countries to which the reciprocal privileges provided by section 309 of the Tariff Act of 1930, as amended, may be extended.

Background. Under the provisions of the above-cited section of the Tariff Act, the privilege of withdrawing liquors free of tax or with benefit of drawback, for use as supplies (including equipment), maintenance, or repair, of aircraft registered in a foreign country is extended to aircraft registered in a foreign country only if the Secretary of the Treasury is advised by the Secretary of Commerce that such foreign country allows, or will allow, substantially reciprocal privileges to aircraft registered in the United States. Such advice has been received in respect of aircraft which are registered in Trinidad and Tobago and are engaged in foreign trade.

Complete List of Foreign Countries. The complete list of foreign countries to which the privileges provided for by section 309 of the Tariff Act of 1930 may be extended is now as follows:

Inquiries. Inquiries regarding this circular should refer to its number and be addressed to the office of your Assistant Regional Commissioner (Alcohol and Tobacco Tax).

Harold A. Serr

Director, Alcohol and Tobacco Tax Division