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Industry Circular

Number: 59-61
Date: December 4, 1959

Office of the Commissioner of Internal Revenue
Alcohol and Tobacco Tax Division

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      WITHDRAWAL OF LIQUORS FOR USE ON AIRCRAFT
                   RECIPROCATING COUNTRIES

Proprietors of distilled spirits
  plants, bonded wine cellars,
  breweries, export storage,
  and others concerned:

  Purpose. The purpose of this industry circular is to announce
the addition of Argentina 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. 59-30 of May 21, 1959, the Secretary of Commerce has found
and has advised the Secretary of the Treasury that the country
of Argentina 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:

Argentina        Denmark             Greece      Nicaragua
Australia        Dominican Republic  Israel      Norway
Bahama Islands   Ecuador             Italy       Peru
Belgium          El Salvador         Japan       Spain
Bermuda          France              Lebanon     Sweden
Brazil           Germany, Federal    Mexico      Switzerland
Canada             Republic of       Netherlands United Kingdom
Costa Rica

     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).

 

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                                                              Dwight E. Avis
                                                Director, Alcohol and Tobacco Tax Division

 

 

 

 

                                                     IRS - D. C. - 54076

 
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