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 the Republic of the Philippines, Netherlands Antilles, Dahomey, Ivory Coast, and
Senegal 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 the Republic of the Philippines, Dahomey, Ivory Coast, and Senegal 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 the Netherlands Antilles,
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 the Republic of the Philippines, Netherlands Antilles, Dahomey, Ivory Coast, and
Senegal 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 follows:
|China, Republic of*
|| Union of Soviet
Republic of the
* (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