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).
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division
IRS - D. C. - 54076
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