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FEDERAL
VOLUME I

REGISTER

4?
1934 < C r
Sauted

NUMBER 99

,
Washington Thursday, July 30, 1936
TREASURY DEPARTMENT.
Bureau of Internal Revenue.
T.D. 4670

E xportation
of
D omestic W ines F ree
of
T ax
W IN E EXPORTERS BOND, FORM 1 8 6 , PRESCRIBED

To District Supervisors, Collectors of Customs, and Others Concerned:
Pursuant to authority conferred by Section 618 a of the Revenue Act of 1918, approved February 24, 1919 40 Stat.
1057, the following regulations governing the exportation of domestic wines, free .of tax, are hereby prescribed. These regulations shall supersede all regulations heretofore issued on the subject of exportation of domestic wines, free of tax.
Article Idefinitions When used in these regulations a The word Supervisor shall mean the District Super visor, Alcohol Tax Unit, Bureau of Internal Revenue.
b The word Collector shall mean Collector of Customs.
- c The word Person or Exporter shall mean and in clude natural persons, associations, copartnerships, corpora tions, and similar legal entities.
d The term Entry shall mean the Application and Entry for Withdrawal of Wine Tax Free for Exportation, Form 711.
e The term Port of export shall mean the port a t which the wines are laden for direct exportation by vessel or aircraft or transshipped for exportation.
Article IIBond P ar. 1. Where domestic wines, including champagne, spar kling wine, and artificially carbonated wine, are to be re moved from bonded wineries, or other place of storage, free of tax, for exportation, the person intending to export the same will file with the Supervisor of the district in which such premises are located, a bond on Form 186, prepared and executed in triplicate, in a penal sum equal to the amount of the tax on the quantity of wine to-be withdrawn, as specified in the entry, and in no case less than $500. If additional withdrawals are to be covered by the bond, the penal sum must be in an amount sufficient to equal the tax thereon, plus the tax on any quantity of wines previously withdrawn there under and unaccounted for. Bond Form 186 so filed shall be approved by the Supervisor if the exporter has in all re spects complied with the law and regulations. The original will be forwarded to the Deputy Commissioner, Alcohol Tax Unit, and one copy to the principal. The other copy will be retained by the Supervisor. Withdrawals may be made from time to time under said bond as long as it remains good and sufficient, or until the same shall have been released or termi nated by the order of the Commissioner or Supervisor.
Article IIIAccount The Supervisor will keep an account with the bond, in which account the principal will be charged with the.

tax on each lot of wine removed for exportation and will receive credit for the tax on each lot concerning which satis factory proof of exportation is received. Wine shipped for export will be carried as unaccounted for until proof satis factory to the Supervisor is received showing the exporta tion of the wine. No provision has been made in the law for allowance of tax on any loss of wines in transit.
Article IVExportation by Vessel or Aircraft P ar. 3. After having given the required bond, the exporter will execute and file with the Supervisor an entry in quad ruplicate. Parts one and two of each copy will be fully executed. If the exporter has complied in all respects with th e law and regulations, the Supervisor will note his ap proval on each copy of the entry, retain one copy thereof for his official files, and return three copies to the exporter.
Upon receipt of the approved copies of the entry the ex porter may withdraw the wines therein described for export free of tax. The packages or cases containing such wines must be plainly marked For Export in letters not less than one inch in height, in addition to bearing the other marks and brands required by Regulations No. 7 Edition of May 1930 . The wine must be consigned to the Collector a t the port of export for examination, inspection, supervision of lading, and report, as provided in paragraph 4 of this Ar ticle. Upon shipment from the winery, or other place of storage, the exporter will forward two copies of the entry to the Collector at the port of export. The other copy of the entry will be retained by the exporter;
P ar. 4. Upon arrival of the wine at the port of export the Collector will direct the proper officer to examine and inspect the wines and ascertain whether the same agree in all re spects with the description thereof in the entry and to superintend their lading for exportation. Such officer will note on both copies of the entry any shortage and the ap parent cause thereof. When the wine is exported the Col lector will certify to the clearance of the wine on part three of each copy of the entry, forward one copy to the Super visor who approved it and retain the remaining copy for his official files. The bill of lading covering shipment of the wine must show the exporter as the shipper, the serial numbers of the packages and the quantity of wine. Upon clearance, the exporter will forward a copy of the bill of lading to the Supervisor. Upon receipt of the copy of the bill of lading and copy of the entry, bearing the certificate of clearance of the Collector, the Supervisor will make proper entries in his bonded account, Form 733, and credit the account kept with "the export bond Form 186, as provided in Article m above.
Article VExportation by Railroad Car, Motor Truck, or Other Conveyance P ar. 5. Where the wines are to be shipped by railroad car, motor truck, or other conveyance, through a frontier customs port, the Collector a t such frontier customs-port, on receipt of two copies of the entry from the exporter, will direct that 1039