Rev. Ruling 56-370
Entry into Customs Custody for Ship's Stores
Section 3(a)(1) of the Federal Alcohol Administration Act makes it unlawful, except pursuant to a basic permit, to engage in the business of importing into the United States distilled spirits, wine, or malt beverages. The owner of a foreign vessel desires to bring wine into customs custody for subsequent withdrawal for exclusive use as ship's stores on his vessel without obtaining an importer's basic permit. Held, the entry of distilled spirits, wine, or beer into customs custody for withdrawal only for use as ship's stores on vessels in foreign trade does not constitute engaging in the business of importing such products within the meaning of section 3(a)(1) of the Act. Accordingly, an importer's basic permit is not necessary for this purpose.
27 U.S.C. 203