Je veux savoir à propos de…

VOLUME 2

>

J?

1934 Jp :

VITEO

REGISTER
NUMBER 175

Washington, Friday, September 10, 1937
TREASURY DEPARTMENT.
Bureau of Internal Revenue.

D rawback
on
D istilled S pir it s B ottled E specially E xport
for
To District Supervisors, and Others Concerned:
Pursuant to Section 313 d of the Tariff Act of 1930.
as amended, U. S. C., 1934 ed., Sup. n , title 19, sec.
1313 d>, Section 313 i 3 of the Tariff Act of 1930, as amended, U. S. C., 1934 ed., Sup. n , title 19, sec. 1313 i, and to Sec. 309 b of the Thriff Act of 1930, U. S. C., 1934 ed., title 19, sec. 1309 b, the following regulations are prescribed for the bottling especially for export, of distilled spirits manufactured or produced in the United States, on which an internal revenue tax has been paid, and for the allowance, upon the exportation thereof, of a drawback equal in amount to the tax found to have been paid thereon: , P aragraph 1 a. An exportation is a severance of goods from the mass of things belonging to this country with the intention of uniting them to the mass of things belong ing to some foreign country. Art. 1253, Customs Regula tions, 1931.1 The export character of any shipment will be determined by the intention with which it is made. The shipment assumes an export character only when destined for use in a foreign Country.
b The law provides That articles of domestic manufac ture or production laden as supplies upon the following vessels shall be considered to be exported within the mean ing of the drawback provisions of the Tariff Act of 1930, but no such article shall be landed a t any port or place in the United States or in any of its possessions: vessels of war, in ports of the United States, of any nation which may reciprocate such privilege toward the vessels of war of the United States in its ports; and vessels of the United States employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions.
BOTTLING ESPECIALLY FOR EXPORT

2. Persons who are authorized to bottle distilled spirits under the provisions of the Federal Alcohol Administration Act, may bottle especially for export with benefit of draw back, such spirits manufactured or produced in the United States and on which an internal revenue tax has been paid.
P ar. 3. The provisions of Treasury Decision 4561 and Regu lations 15, in so far as they are applicable and not incon sistent with the provisions of these regulations, shall govern the bottling of distilled spirits to be exported with benefit of drawback.
P ar. 4. Every authorized person desiring to bottle tax-paid distilled spirits especially for export with benefit of drawback P ar.

See Article 1267, Customs Regulations of 1837, 2 F .R . 2017 DI.

must provide in his bottling plant one or more bottling tanks so constructed th at every inlet, outlet, or other necessary opening therein which would afford access to the contents may be closed and locked with Government locks. Every such tank installed in such bottling plant must conform in other respects with the requirements of Treasury Decision 4561 and Regulations 15. Where plants are equipped with bottling tanks constructed as prescribed herein, separate bottling tanks for bottling spirits especially for export need not be provided.
P ar. 5. Every authorized person desiring to bottle tax-paid distilled spirits especially for export with benefit of draw back, must also provide at his bottling plant a separate room suitable for the storage of such bottled spirits pending re moval thereof from the bottling plant for exportation. The room must be securely constructed of substantial material.
All windows, doors, or other openings must be so constructed th at they may be securely locked or fastened from the in side, except the entrance door, which must be so constructed th at it may be securely locked from tHe outside with a Government seal lock. The room so provided shall not be used for other purposes while the same is being used for the storage of distilled spirits bottled especially for export.
The room must remain locked at all times when such dis tilled spirits are stored therein, except when necessary to be open for the deposit or removal of spirits. The key to the Government lock will be in the custody of the Government officer assigned to the bottling plant. If no officer is regu larly assigned to the bottling plant, the key will be retained in the custody of the District Supervisor or other Govern ment officer designated by him.
P ar. 6. Every storage room and every bottling tank so provided a t a bottling plant shall be subject to approval by the District Supervisor. Every person desiring to secure the approval of such a storage room or bottling tank at his bottling plant shall file application therefor in triplicate with the District Supervisor, except that a rectifier adding such a storage room to his rectifying plant or such a bottling tank to his equipment shall file in lieu of such application a notice on Form 27B or report in triplicate, which notice or report shall, after inspection of the premises, be disposed of in accordance with the provisions of Regulations 15. The application shall include a full and complete description of the bottling tank and storage room. If the District Super visor finds, upon inspection of the premises, that the bottling tank and the storage room are correctly described in the ap plication and meet the requirements of the regulations, he will indorse his approval on the application. One copy of the application, together with a copy of the inspection report attached, will be forwarded to the Commissioner; one copy of the application will be forwarded to the bottler and the remaining copy will be retained by the District Supervisor.
If the application is disapproved by the District Supervisor, he will indorse his disapproval thereon, and return two copies to the applicant with a statement of the reasons for such 2129