WITHDRAWAL OF LIQUORS FOR USE ON AIRCRAFT; RECIPROCATING COUNTRIES
Proprietors of distilled spirits plants,
bonded wine cellars, breweries,
and others concerned:
Purpose. This is 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 Thailand, Yugoslavia, the Republic of Korea, and Honduras 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 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 Yugoslavia,
the Republic of Korea, and Honduras extend such privileges to aircraft registered in the
United States and engaged in foreign trade. Also, the Secretary of Commerce has advised
the Secretary of the Treasury that Thailand, except for ground equipment, extends such
privileges to aircraft registered in the United States and engaged in foreign trade.
Corresponding privileges are, therefore, extended to aircraft registered in Yugoslavia,
the Republic of Korea, Honduras, and Thailand and engaged in foreign trade.
Complete List of Foreign Countries. The complete list of foreign countries to which the
privileges provided by section 309 of the Tariff Act of 1930 may be extended is now as
||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).
Rex D. Davis,
Alcohol, Tobacco and Firearms Division