WITHDRAWAL OF LIQUORS FOR USE ON AIRCRAFT
Proprietors of industrial alcohol bonded warehouses,
internal revenue bonded warehouses, bonded wine
cellars, breweries, export storage, and
Purpose. The purpose of this industry circular is to announce the addition
of Nicaragua 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. 58-5 of
March 17, 1958, the Secretary of Commerce has found and has advised the
Secretary of the Treasury that the country of Nicaragua 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.
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:
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. 40375