EXPORTATION OF BEER
To brewers and others
Purpose. The purpose of this industry circular is to acquaint
you with proposed changes in the regulations relating to the expor-
tation of beer.
Background. Regulations in 26 CFR Part 252 are being revised
and reissued to include in one regulation all provisions relating
to the exportation, use as supplies on vessels and aircraft, and
transfer to foreign-trade zones of beer. Such provisions cover beer
removed without payment of tax and with benefit of drawback of the
tax. Part 252 also will contain similar provisions for distilled
spirits, specially denatured spirits, and wines, but those provisions
are not discussed in this circular.
Effect on Other Regulations. The required notice of proposed
rule making to cover these changes has already been published in the
Federal Register (25 F.R. 2973), and we anticipate that the effective
date of these regulations will be July 1, 1960. The new regulations
will supersede requirements relating to the general field of expor-
tation of beer, as presently contained in 26 CFR Parts 245, 252, and
253, for removals or shipments occurring on and after that date.
The proposed Part 252 is not designed to give instructions as
to how beer will be bottled or packaged or otherwise prepared.
Bottling and packaging requirements are the same as for beer for
domestic consumption and are contained in 26 CFR Part 245.
Standardized Procedures. Procedures specially applicable to
beer are contained in proposed Subparts G and L. Procedures which
are basically common to all types of export transactions (including
transactions relating to beer) are consolidated into separate sub-
parts. These instructions are contained in proposed Subparts B, C,
M, and N.
Bonds. Form 1566, Brewer's Bond, will continue to be used to
cover all removals of beer without payment of tax under Part 252.
Forms. For transactions relating to the general field of expor-
tation of beer occurring on and after July 1, 1960, the following revised forms will be used to cover withdrawals and shipments underPart 252.
Form 1582-B - Drawback on Beer Exported
Form 1689 - Beer for Exportation (Rev. 7-60)
Supplies of these revised forms have been furnished to the
regional offices and may be obtained from your assistant regional
commissioner (alcohol and tobacco tax) in sufficient time for you
to use them for transactions commencing on and after July 1, 1960.
Such forms bearing prior revision dates may not be used for trans-
actions commencing on and after July 1, 1960.
Clearing of Bonds: Allowance of Drawback. In proposed Part
252 we have eliminated all those requirements which deal with the
furnishing of proof of foreign-landing or proof of loss at sea.
It is proposed that charges against bonds covering removals of
beer without payment of tax shall be cleared, or that claims for
drawback filed on Form 1582-B shall be allowed, on receipt by the
assistant regional commissioner (alcohol and tobacco tax) of the
required evidence of exportation, etc., (e.g., export bill of
lading), and the copy of Form 1689 or Form 1582-B, as the case may
be, bearing the certification of the collector of customs, customs
officer, or armed services officer, as required in Part 252.
Marking on containers. The special marking requirements with
respect to containers of beer destined for export, for use on
vessels and aircraft, and for transfer to a foreign-trade zone,
have been standardized. Such requirements are contained in pro-
posed Subparts G and L.
Inquiries. Inquiries concerning this circular should refer to
its number and be addressed to your office of the assistant regional
commissioner (alcohol and tobacco tax).
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division
IRS - D. C. - 58791