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Industry Circular

Number: 55-22
Date: August 15, 1955

Internal Revenue Service
Washington 25, D.C.


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Foreign Countries in Which United States Internal Revenue Tobacco Products Tax Stamps May be affixed to Tobacco Products Prior to Exportation of Such Products to the United States

Manufacturers and importers of cigars, cigarettes, and manufactured tobacco:

1. Sections 270.194 and 275.183 of the regulations in Parts 270 and 275 of Title 26 CFR (1954), which became effective June 25 and July 19, 1955, respectively, provide that internal revenue stamps to denote payment of tax on cigars, cigarettes, and manufactured tobacco produced in a foreign country and exported to the United States may be affixed to such products in the foreign country in which manufactured, provided the laws of such foreign country grant a like privilege in respect of the affixture of its revenue stamps in the United States to similar products manufactured in the United States and exported to such foreign country.

2. The purpose of this industry circular is to furnish you a list of foreign countries to which United States internal revenue tobacco products tax stamps may be forwarded for affixture to such products prior to exportation to the United States:

Algeria Trinidad France Netherlands
British West Indies, Colonies of - Windward Islands Haiti Northern Ireland
Bahamas Burma Honduras Philippine Islands
Barbados Canada India Saudi Arabia
Bermuda Costa Rica Indonesia Scotland
British Guiana *Cuba Iraq Union of South Africa
British Honduras Denmark Irish Free State Sweden
Jamaica Dominican Republic Italy Switzerland
Leeward Islands Egypt Japan Turkey
Tobago England Mexico West Germany

* Cigar stamps may not be forwarded to Cuba for affixture to cigars produced in that country for export to the United States, since that country does not permit its cigar stamps to be affixed to cigars in the United States before exportation to Cuba.

4. You will be informed by industry circular of any changes in the foregoing list of foreign countries.

5. Inquiries regarding this industry circular should refer to the number thereof and should be directed to the appropriate Assistant Regional Commissioner, Alcohol and Tobacco Tax.


Dwight E. Avis
Director, Alcohol and Tobacco Division

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