WITHDRAWAL OF LIQUORS FOR USE ON AIRCRAFT;
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 that with respect to ground equipment, Jamaica now
allows privileges to aircraft registered in the United States and engaged in foreign
trade substantially reciprocal to those provided for by section 309 of the Tariff Act
of 1930, as amended.
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
Department of the Treasury is advised by the Department of Commerce that such foreign
country allows, or will allow, substantially reciprocal privileges to aircraft registered in the United States. The Department of Commerce has advised the Department
of the Treasury that Jamaica now allows exemption from tax on ground equipment brought
in for aircraft of United States registry engaged in foreign trade. Therefore,
effective October 8, 1970, ground equipment may be withdrawn under section 309(a)(3)
of the Tariff Act of 1930, as amended, for aircraft registered in Jamaica.
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
|China, Republic of*
* (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).
Ralph H. Alkire,
Alcohol, Tobacco and Firearms Division