bg3 Dark blue Frame around the IC. Dark blue Frame around the IC.
Dark blue Frame around the IC.
Industry Circular

Number: 55-6
Date: March 23, 1955

U.S. TREASURY DEPARTMENT
Internal Revenue Service
Washington 25, D.C.

Seal
 

Withdrawal of Liquors for Use on Aircrafts Reciprocating Countries

Proprietors of industrial alcohol bonded warehouses, internal revenue bonded warehouses, bonded wine cellars, breweries, export storage rooms, and others concerned:

1. Under the provisions of section 309 of the Tariff Act of 1930, as amended, 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 in respect to aircraft registered in a foreign country only if the Secretary of the Treasury shall have been advised by the Secretary of Commerce that he has found that such foreign country allows, or will allow, substantially reciprocal privileges in respect to aircraft registered in the United States.

2. The Secretary of Commerce has found and has advised the Secretary of the Treasury that the below listed countries extend to aircraft registered in the United States and engaged in foreign trade, privileges substantially reciprocal to those given aircraft registered in such foreign country and engaged in foreign trade:

Australia Canada Israel Peru
Bahama Islands Costa Rica Italy Sweden
Belgium Denmark Japan Switzerland
Bermuda Ecuador The Netherlands United Kingdom
Brazil France Norway

3. Inquiries in regard to this industry circular should refer to the number thereof and be addressed to the office of your Assistant Regional Commissioner, Alcohol and Tobacco Tax.

sig

Dwight E. Avis
Director, Alcohol and Tobacco Tax Division

 
Dark blue Frame around the IC. Dark blue Frame around the IC. Dark blue Frame around the IC.