Proprietors of Distilled Spirits Plants, Bonded
Wineries, Breweries, and Others Concerned
(All of whom export liquors or specially
denatured spirits):
You are advised that a recently approved revenue ruling will authorize Assistant
Regional Commissioners, Alcohol, Tobacco and Firearms Division, to accept evidence of
exportation in lieu of certificate of lading and clearance as required by 26 CFR Part
252 and pertinent internal revenue forms covering exportation of liquors and specially
denatured alcohol. This action was taken because
(1) amendment of 15 CFR Part 30,
Commerce and Foreign Trade Regulations, has eliminated requirements (with certain
exceptions) for the Shipper's Export Declaration (and manifest) and
(2) exporters were
experiencing delays in securing drawback of tax or clearances of drawback bonds. The
revenue ruling as published in the Internal Revenue Bulletin (1971-17,April 26, 1971)
holds substantially as follows:
In lieu of certificate of lading and clearance required by 26
CFR Part 252 and instructions on pertinent internal revenue forms
covering exportations to American possessions, Assistant Regional
Commissioners, Alcohol, Tobacco and Firearms, may accept a certified
copy of an ocean bill of lading or proof of actual exportation such
as a statement signed by an official of such possession attesting to
actual landing. Additionally, a statement (signed under penalties
of perjury) from the "shipper-exporter" that the liquors or specially
denatured alcohol were exported will be required.
Regarding shipments to foreign nations (except shipments by way
of manufacturing bonded warehouses, class 6, foreign-trade zones, and
Armed Forces of the United States), exporters may apply to the Assistant
Regional Commissioner of the region from which shipment for export
will be made for authority to submit other evidence of exportation in
lieu of customs certification of lading and clearance. Any such application would be expected to show good cause for the requested alternate
procedure and to indicate the nature of the evidence of exportation
which would be submitted such as certified copies of ocean bills of
lading or proof of actual exportation. Statements, as above, from
"shipper-exporters" would also be required. The Assistant Regional
Commissioner will advise the exporter whether an application may be
approved, what evidence of exportation would be acceptable and as to
any change in normal distribution requirements for internal revenue
forms covering the exportation.
Inquiries regarding this circular should refer to the number and be addressed to your
Assistant Regional Commissioner, Alcohol, Tobacco and Firearms.
Rex D. Davis,
