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 an ATF procedure which will be published
in an early issue of the Internal Revenue Bulletin. The ATF procedure will announce the
addition of Poland 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
on 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 Poland extends such privileges to aircraft registered in the United States
and engaged in foreign trade. Corresponding privileges are, therefore, extended to aircraft
registered in Poland 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
|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 Regional Director, Bureau of Alcohol, Tobacco and Firearms.
Rex D. Davis