Exemption from internal-revenue tax on distilled spirits, alcohol, wines, and beer removed from any internal-revenue bonded warehouse, industrial alcohol premises, bonded wine cellar, or brewery; and drawback on taxpaid distilled spirits or wines removed from an export storage room, or on taxpaid beer removed from a brewery (or place of storage elsewhere), for use as supplies on vessels under section 309, Tariff Act of 1930, as amended, are governed by regulations of the Internal Revenue Service.
Country | Treasury Decision(s) | Exceptions if any, as noted- |
Abu Dhabi | 95-45 | |
Argentina | 54925 (1) 92-20 | Applicable only as to aircraft equipment, spare parts, and supplies. |
Australia | 54747 (1) | Not applicable to ground equipment. |
Austria | 80-68 | |
Bahamas | 52798 (3) | |
Bahrain | 95-45 | |
Belgium | 52846 (2) | |
Benin | 71-215,93- | |
Bermuda | 49944 (4) | |
Brazil | 53281 (2) | |
Canada | 69-149 69-245 | Not applicable to ground equipment during period May 1 to September 16, 1969, inclusive. |
Chile | 66-128 (2) | |
China* | 82-91 | |
Colombia | 70-107 (1) | |
Costa Rica | 53658 (1) | |
Cuba | 81-198 | Applicable only as to aircraft supplies. |
Czechoslovakia | 70-107 (1) | |
Denmark | 51966 (3) | |
Dominican Republic | 54522 (1) | |
Ecuador | 52510 (4) | |
Egypt | 74-3 85-141 | |
El Salvador | 54675 (1) | |
Finland | 69-120 (2) | |
France | 67-96 (1) | Not applicable to tobacco products under section 317 of the tariff act. Not applicable to ground equipment. |
Federal Republic of Germany | 69-150 | Not applicable to ground equipment. |
Greece | 54847 (1) | |
Guyana | 78-28 | |
Honduras | 71-154 | |
Iceland | 67-265 (1) | |
India | 55155 (1) | |
Indonesia | 90-61 | Applicable only as to aviation fuels and lubricants. |
Iran | 75-254 | |
Ireland | 55291 (1) | |
Israel | 52831 (3) | |
Italy | 69-223 | Not applicable to ground equipment. |
Ivory Coast | 71-215 | |
Jamaica | 70-250 | |
Japan | 53550 (1), 88-45 | Not applicable to ground support equipment as of August 1, 1986 |
Jordan | 74-102 | |
Kenya | 71-102 | Applicable only as to aircraft fuels and lubricants. |
Lebanon | 53902 (1) | |
Luxembourg | 89-77 | Applicable only as to aviation fuels. |
Mexico | 54506 (5) | |
Morocco | 75-254 | |
Netherlands | 52494 (2) | |
Netherlands Antilles | 71-211 | |
New Zealand | 73-52 | Not applicable to ground equipment. |
Nicaragua | 54640 (1) | |
Norway | 51966 (3) | |
Oman | 95-45 | |
Pakistan | 55416 (1) | |
Panama | 55453 (1) | |
Peru | 52911 (2) | |
Poland | 72-153 | |
Portugal | 68-107 (1) | Not applicable to ground equipment. |
Qatar | 95-45 | |
Republic of Korea | 71-140 | |
Republic of the Philippines | 71-197 | |
Romania | 75-35 | |
Saudi Arabia | 73-307, 92-68 | |
Senegal | 71-215 | |
Singapore | 93-25 | |
South Africa | 69-162 | Not applicable to ground equipment. |
Spain | 54522 (2) | |
Sweden | 51966 (3) | |
Switzerland | 56047 | |
Taiwan | 70-107 (1), 82-91 | Not applicable to ground equipment. |
Tanzania | 71-102 | Applicable only as to aircraft fuels and lubricants. |
Thailand | 71-138, 89-6 | |
Trinidad and Tobago | 56441 (1) | |
Turkey | 89-7 | |
Uganda | 71-102 | Applicable only as to aircraft fuels and lubricants. |
Union of Soviet Socialist Republics | 67-123 (1) | |
United Kingdom | 69-176 | Not applicable to ground equipment. |
Venezuela | 55425 (1) | |
Yugoslavia | 71-138 | |
Zambia | 89-5 |
*See also Taiwan
19 C.F.R. §10.59
For FEDERAL REGISTER citations affecting §10.59, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.govinfo.gov.