WITHDRAWAL OF LIQUORS FOR USE ON AIRCRAFT; RECIPROCATING COUNTRIES
Proprietors of distilled spirits plants, bonded wine cellars, breweries, export storage, and others concerned:
Purpose. This circular is issued to inform you of the provisions of a revenue procedure which will be published in an early issue of the Internal Revenue Bulletin. The
revenue procedure will announce the addition of the Union of Soviet Socialist Republics
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 the above-cited section of the Tariff Act, 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 to aircraft registered in a foreign country only if the
Secretary of the Treasury is advised by the Secretary of Commerce that such foreign
country allows, or will allow, substantially reciprocal privileges to aircraft
registered in the United States. The Secretary of Commerce has advised the Secretary
of the Treasury that the Union of Soviet Socialist Republics extends such privileges
to aircraft registered in the United States 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 may be extended
is now as follows:
||Union of Soviet
Inquiries. Inquiries regarding this circular should refer to its number and be addressed to the office of your Assistant Regional Commissioner (Alcohol and Tobacco Tax).
Harold A. Serr
Director, Alcohol and Tobacco Tax Division