Proposed Amendment of Part 252
Relating to Exportation of Taxpaid Beer
Brewers and others concerned:
1. The purpose of this circular is to provide information
concerning a proposed Treasury decision amending the regulations in
26 CFR Part 252, "Drawback on Liquors Exported". This was originally
published as a notice of proposed rule making in the Federal Register
on September 23, 1955.
2. Under the proposed amendments, exportation of taxpaid beer
with benefit of drawback may be made by persons other than the
producing brewer or his duly authorized agent. The producing brewer,
or his duly authorized agent, will continue to file all claims for
drawback of tax. The proposed amendments provide that when a person
other than a brewer or his authorized agent exports taxpaid beer with
benefit of drawback, such person will complete part 1 of Form 1582-B,
and will send one copy of the form to the producing brewer. The
producing brewer, if he desires to claim drawback on such beer, may
then file his claim by completing part 3 of the form and forwarding
it to the assistant regional commissioner,
3. Form 1582-B, Claim for Drawback on Beer Exported, is being
revised, and the revised form will be used when the proposed amendments
become effective. Use of the present Form 1582-B will be discontinued
on that date.
4. The proposed amendments will require that each person
filling out part 1 of Form 1582-B maintain his own listing of serial
numbers for this form.
5. The proposed amendments will eliminate the present
requirements that containers of taxpaid beer exported with benefit
of drawback be marked so as to show "Entry No. ____" and the "Port
of Exportation". Such containers will be marked "Beer for Export Drawback Claimed".
6. Upon approval and publication in the Federal Register as
a final document, the proposed Treasury decision will become effective
on the first day of the first month which begins not less than 30 days
after such publication.
7. Inquiries in regard to 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 Tax Division