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Industry Circular

Number: 71-18
Date: September 7, 1971

Department of the Treasury
Internal Revenue Service
Alcohol, Tobacco, and Firearms Division
Washington, D.C. 20224

Seal
 

WITHDRAWAL OF LIQUORS FOR USE ON AIRCRAFT; RECIPROCATING COUNTRIES

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

Purpose. This is to inform you of the provisions of a revenue procedure which will be published in an early issue of the Internal Revenue Bulletin. The revenue procedure will announce the addition of the Republic of the Philippines, Netherlands Antilles, Dahomey, Ivory Coast, and Senegal 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 the above-cited section of the Tariff Act, 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 to aircraft registered in a foreign country only if the Department of the Treasury is advised by the Department of Commerce that such foreign country allows, or will allow, substantially reciprocal privileges to aircraft registered in the United States. The Department of Commerce has advised the Department of the Treasury that the Republic of the Philippines, Dahomey, Ivory Coast, and Senegal extend such privileges to aircraft registered in the United States and engaged in foreign trade. Also, the Secretary of Commerce has advised the Secretary of the Treasury that the Netherlands Antilles, except for ground equipment, extends such privileges to aircraft registered in the United States and engaged in foreign trade. Corresponding privileges are, therefore, extended to aircraft registered in the Republic of the Philippines, Netherlands Antilles, Dahomey, Ivory Coast, and Senegal and engaged in foreign trade.

Complete List of Foreign Countries. The complete list of foreign countries to which the privileges provided by section 309 of the Tariff Act of 1930 may be extended is now as follows:

Argentina Dominican Republic Jamaica Portugal*
Australia* Ecuador Japan Senegal
Bahamas El Salvador Korea, South Africa*
Belgium Finland Republic of Spain
Bermuda France* Lebanon Sweden
Brazil Germany, Federal Mexico Switzerland
Canada Republic of* Netherlands Thailand*
Chile Greece Netherlands Antilles* Trinidad and
China, Republic of* Honduras Nicaragua Tobago
Colombia India Norway Union of Soviet
Costa Rica Ireland Pakistan Socialist Republics
Czechoslovakia Israel Panama United Kingdom*
Dahomey Italy* Peru Venezuela
Denmark Ivory Coast Philippines, Republic of the Yugoslavia

* (except for ground equipment).

Inquiries. Inquiries regarding this circular should refer to its number and be addressed to the office of your Assistant Regional Commissioner (Alcohol, Tobacco and Firearms).

Rex Davis

Rex D. Davis,

Director Alcohol, Tobacco and Firearms

 
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