Rev. Rul. 55-362

Alcohol, distilled spirits, wine and fermented malt liquor may be withdrawn free of tax or with benefit of drawback for use as supplies on aircraft registered in Costa Rica and actually engaged in foreign trade or trade between the United States and its possessions, where trade by foreign aircraft is permitted. Accordingly, Revenue Ruling 54-576, C.B. 1954-1, 32, is hereby modified to include Costa Rica.

As so modified, the Revenue Ruling reads as follows:

Under the provisions of section 309 of the Tariff Act of 1930, as amended (46 Stat. 690, as amended; 19 U.S.C. 1309) and applicable regulations of the Internal Revenue Service, alcohol, distilled spirits, fermented malt liquor and wine may be withdrawn free of tax or with benefit of drawback for use as supplies on aircraft registered in the following foreign countries and actually engaged in foreign trade or trade between the United States and its possessions, where trade by foreign aircraft is permitted:

Australia

Bahama Islands

Belgium

Bermuda

Brazil

Canada

Costa Rica

Denmark

Ecuador

France

Israel

Italy

Japan

The Netherlands

Norway

Peru

Sweden

Switzerland

United Kingdom

¹ Further modified by Revenue Ruling 55-741, I.R.B. 1955-51, to include the Federal Republic of Germany