bg3 bg7 bg6
bg4
Industry Circular

Number: 69-16

Date: July 9, 1969

Department of the Treasury

Internal Revenue Service

Alcohol, Tobacco, and Firearms Division

Washington, D.C. 20224

Seal

To download a PDF file, you must have Adobe Acrobat Reader software installed on your system.  To download a free copy of Adobe Reader, click here.

 

WITHDRAWAL OF LIQUORS FOR USE ON AIRCRAFT; RECIPROCATING COUNTRIES

Proprietors of distilled spirits plants, bonded wine cellars, breweries, 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 Finland 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 Finland extends such privileges to aircraft registered in the United States and engaged in foreign trade. Corresponding privileges are, therefore, extended to aircraft registered in Finland 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:

Argentina Australia
Bahama
Islands
Belgium
Bermuda
Brazil
Canada*
Chile
Costa Rica Denmark Dominican Republic

Ecuador
Eire
El Salvador
Finland
France
Germany, Federal Republic of*
Greece
India
Israel
Italy*

Japan
Lebanon
Mexico Netherlands Nicaragua
Norway
Pakistan
Panama
Peru
Portugal*

South Africa*
Spain
Sweden
Switzerland
Trinidad and Tobago Union of Soviet Socialist Republics United Kingdom* Venezuela

* (except for ground equipment)

Inquiries. Inquiries regarding this circular should refer to its number and be addressed to the office of your Assistant Regional Commissioner (Alcohol, Tobacco and Firearms).

Harold Serr

Harold A. Serr, Director

Alcohol, Tobacco and Firearms Division

 
bg2 bg1 bg5