WITHDRAWAL OF LIQUORS FOR USE ON AIRCRAFT
RECIPROCATING COUNTRIES
Proprietors of industrial alcohol bonded
warehouses, internal revenue bonded
warehouses, bonded wine cellars,
breweries, export storage, and
others concerned:
Purpose. The purpose of this industry circular is to announce the addition
of Greece 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 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 of 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 of
aircraft registered in the United States.
In addition to those countries listed in Industry Circular No. 58-23 of
September 2, 1958, the Secretary of Commerce has found and has advised the
Secretary of the Treasury that the country of Greece extends 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.
Complete List of Foreign Countries. The complete list of foreign countries
to which the privileges provided for by section 309 of the Tariff Act of 1930, as
amended, may be extended, is as follows:
Australia Denmark Greece Nicaragua
Bahama Islands Dominican Republic Israel Norway
Belgium Ecuador Italy Peru
Bermuda El Salvador Japan Spain
Brazil France Lebanon Sweden
Canada Germany, Federal Mexico Switzerland
Costa Rica Republic of Netherlands United Kingdom
Inquiries. 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).

Dwight E. Avis
Director, Alcohol and Tobacco Tax Division
IRS D. C. 49078 |