WITHDRAWAL OF LIQUORS FOR USE ON AIRCRAFT RECIPROCATING COUNTRIES
Proprietors of industrial alcohol bonded warehouses, internal revenue bonded warehouses,
bonded wine cellars, breweries, export storage,
and others concerned:
Purpose. The purpose of this industry circular is to add the Dominican
Republic 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 section 309 of the Tariff Act of 1930,
as amended, 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 in respect of aircraft
registered in a foreign country only if the Secretary of the Treasury shall have
been advised by the Secretary of Commerce that he has found that such foreign
country allows, or will allow, substantially reciprocal privileges in respect of
aircraft registered in the United States.
In addition to those countries listed in Industry Circular No. 57-39 of
December 19, 1957, the Secretary of Commerce has found and has advised the
Secretary of the Treasury that the Dominican Republic extends to aircraft
registered in the United States and engaged in foreign trade, privileges substantially reciprocal to those given aircraft registered in such foreign country
and engaged in foreign trade. The Secretary of Commerce has further advised
that the Dominican Republic has accorded such reciprocal treatment to aircraft of United States registry since January 17, 1958.
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, as
amended, may be extended is as follows:
||Germany, Federal Republic of
Inquiries. Inquiries in regard to this industry circular should refer to
the number thereof 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. 35311