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Industry Circular

Number: 60-14

Date: May 23, 1960

Office of the Commissioner of Internal Revenue Alcohol and Tobacco Tax Division

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EXPORTATION OF BEER

To brewers and others concerned:

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 (Rev. 7-60)

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 Avis

Dwight E. Avis

Director, Alcohol and Tobacco Tax Division

IRS - D. C. - 58791

 
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