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Industry Circular

Number: 58-3
Date: February 6, 1958

Office of the Commissioner of Internal Revenue Alcohol and Tobacco Tax Division

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AFFIXTURE OF UNITED STATES INTERNAL REVENUE TOBACCO PRODUCTS TAX STAMPS IN FOREIGN COUNTRIES

Manufacturers and importers of tobacco products:

Purpose. The purpose of this industry circular is to add the countries of Austria and Israel to the list of foreign countries in which, pursuant to the provisions of regulations in 26 CFR 270.194 and 275.183, United States internal revenue tobacco products tax stamps may be affixed to packages of tobacco products manufactured in such countries, prior to exportation to the United States.

Background. The regulations in 26 CFR 270.194 and 275.183 provide that internal revenue stamps in payment of the tax on imported cigars, cigarettes, and manufactured tobacco may be affixed to such products in the foreign country in which manufactured, provided the laws of such foreign country grant a like privilege in respect to the affixture of its revenue stamps in the United States to similar products manufactured in the United States and exported to such foreign country.

List of Foreign Countries. The foreign countries (and those dominions, colonies, etc.) in which United States internal revenue tobacco products tax stamps may be affixed to their tobacco products prior to exportation to the United States are as follows:

Algeria Dominican Republic India Japan
Austria Egypt Indonesia Windward Islands, British
Bahamas England Ireland Trinidad
Barbados France Iraq Union of South Africa
Bermuda Germany, Federal Republic of Italy Jamaica
British Guiana Northern Ireland Scotland British Leeward Islands
British Honduras Mexico Sweden Tobago
Burma, Union of Netherlands Switzerland Denmark
Canada Philippine Saudi Arabia Haiti
Costa Rica Cuba (except cigar Israel Turkey stamps) Honduras

Cigar stamps may not be forwarded to Cuba for affixture to cigars produced in that country for export to the United States, since Cuba does not permit its cigar stamps to be affixed to cigars in the United States before exportation to Cuba.

Inquiries. Inquiries in regard to this industry circular should refer to its number and be addressed to the office of your assistant regional commissioner (alcohol and tobacco tax).

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Dwight E. Avis
Director, Alcohol and Tobacco Tax Division

IRS D. C. 35620
 
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