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Industry Circular

Number: 56-24
Date: June 14,1956

Internal Revenue Service
Washington 25, D.C.


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Proposed Amendments to Export Regulations 26 CFR (1954) Part 290, Prior to Final Adoption

Manufacturers and Warehouse Proprietors Removing Tobacco Products and Cigarette Papers and Tubes for Export and Sea Stores Purposes:

1. The purpose of this industry circular is to advise you that regulations, 26 CFR (1954) Part 290, relating to the exportation of tobacco materials, tobacco products, and cigarette papers and tubes, without payment of tax, and in the case of tobacco products with drawback of tax, were published in the Federal Register on May 22, 1956, as a notice of proposed rulemaking, and to acquaint you with certain changes contemplated prior to final adoption.

2. Among the changes being considered is the inclusion of provisions which will permit proprietors of presently qualified export and sea stores warehouses a period of 60 days from the effective date of the new regulations in which to furnish new bond on Form 2103, prescribed in the regulations, and to comply with the applicable requirements with respect to furnishing corporate documents, articles of partnership or association, and trade name certificates, if such documents have not been previously furnished in connection with the warehouse thus making it unnecessary for proprietors of existing export and sea stores warehouses to make application to reestablish their warehouses under the new regulations.

3. A change in section 290.61 is proposed which would make clear to manufacturers or warehouse proprietors, removing articles for export as supplies on vessels and aircraft, that the approval of the assistant regional commissioner need not be secured prior to the removal of the articles from the factory or warehouse but that it is incumbent upon the manufacturer or warehouse proprietor to submit satisfactory evidence that the articles were delivered to vessels or aircraft entitled to receive such articles. 4. It is also proposed to add to section 290.192 a new paragraph, authorizing proprietors of customs bonded manufacturing warehouses, class 6, in which cigars are produced, to withdraw cigars for shipment to officers of the armed forces in the United States for subsequent exportation. Such provisions would be similar to those contained in section 290.147(d) and would require, as evidence of delivery, that the armed forces receiving officer at the base or installation responsible for receiving the cigars execute the certificate of receipt on the notice of removal, Form 2149.

C. 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

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