Rev. Ruling 62-101
Export of Beer to the Armed Services
Section 252.243 of the Exportation of Liquors Regulations provides, in part, that on removal of beer for export to the armed services of the United States, the shipment shall be co-signed to the commanding officer or supply officer at the supply base or other place of delivery. Held, beer withdrawn for export for shipment to an agency of the United States Government is considered analogous to a shipment of beer to the armed services of the United States. Therefore, Form 1689, Beer for export, and export bills of lading signed by an authorized official of an agency of the United States Government may be accepted by the Assistant Regional Commissioner for the purpose of clearing the brewer's bond. In such cases, section 1, items 5A and 6B of Form 1689 should be appropriately modified and used by the brewer. The official at the port of lading, who is authorized to receive beer for exportation in behalf of the agency of the United States, should execute section V of the form, appropriately modified.
26 U.S.C. 5053; 27 CFR 252.243