Proprietors of internal revenue bonded warehouses,
taxpaid bottling houses, taxpaid wine bottling
houses, and rectifying plants; wholesale liquor
dealers; and others concerned:
Purpose. The purpose of this industry circular is to announce the amendment of 26 CFR Parts 194, 225, 230, 231, and 235 by Treasury Decision 6244,
effective September 1, 1957, and the amendment of 26 CFR Part 252 by Treasury Decision 6245, effective September 1, 1957. The amendments were first
published as notices of proposed rule making in the Federal Register for
November 17, 1956. The notices of proposed rule making were discussed in
Industry Circular No. 56-43, dated November 26, 1956.
Claims for Drawback of Tax. After publication of the notices it was determined to provide the exporter with the option of filing a bond to cover claims for
drawback of tax (Forms 1582 and 1582-A) where the shipment is for exportation
or for use as supplies on vessels. Procedures have been established whereby
such claims may be allowed under this bond on submission to the assistant
regional commissioner (alcohol and tobacco tax) of: (1) an export bill of lading
where shipment is for exportation; or (2) a receipt signed by an authorized
officer of the vessel where shipment is for use as supplies on vessels.
Noninspection by Customs. It was also determined to amend the regulations
with respect to shipments which are not inspected by a customs officer at the
time of lading or clearance. Procedures have been provided whereby, in those
cases where the identity of a shipment is established by means other than
physical inspection at the time of lading or clearance, credit may be given on
the export bond (where exportation is without payment of tax), or the claim for
drawback may be allowed (where exportation is with benefit of drawback).
Revised Forms. Forms 696, 1582, 1582-A, 1629, and 1656 have been revised, and stocks are being furnished regional offices for use on the effective
date of these amendments. Use of the present revision of these forms will be
discontinued on that date.
Inquiries. Inquiries regarding this industry circular should refer to its
number and be addressed to the office of your assistant regional commissioner
(alcohol and tobacco tax).
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division
IRS D. C. 30867