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Withdrawal Of Liquor for Use on Aircraft Reciprocating Countries
Proprietors of industrial alcohol bonded warehouses, internal revenue bonded warehouses, bonded wine cellars, breweries, export storage rooms, and others concerned:
1. 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), maintenances or repair, of aircraft registered in a foreign country is extended in respect to 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 to aircraft registered in the United States.
2, In addition to those countries listed in Industry Circular No. 55-6 of March 23, 1955, the Secretary of Commerce has found and has advised the Secretary of the Treasury that the Federal Republic of Germany 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. Such reciprocity by the Federal Republic of Germany has been in effect since April 9, 1954.
3. 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 Japan Bahama Islands Ecuador The Netherlands Belgium France Norway Bermuda Germany, Federal Peru Brazil Republic of Sweden Canada Israel Switzerland Costa Rica Italy United Kingdom
4. 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-12830
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