Rev. Rul. 55-680

Section 270.194 of the Regulations relating to Cigars and Cigarettes (Manufacturers, Importers, and Dealers), and section 275.183 of the Regulations relating to Manufactured Tobacco (Manufacturers, Importers, and Dealers), provide that internal revenue stamps to denote payment of the tax on cigars, cigarettes, and manufactured tobacco produced in a foreign country and exported to the United States 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 of the affixture of its revenue stamps in the United States to similar products manufactured in this country, and exported to such foreign country.

The foreign countries to which United States internal Revenue tobacco products stamps may be shipped for affixture to tobacco products prior to exportation to the United States are as follows:

Algeria

Bermuda

British Guiana

British Honduras

British West Indies,

Colonies of-

Bahamas

Barbados

Jamaica

Leeward Islands

Tobago

Trinidad

Windward

Islands

Burma

Canada

Costa Rica

Cuba*

Denmark

Dominican Republic

Egypt

England

France

Haiti

Honduras

India

Indonesia

Iraq

Ireland

Italy

Japan

Mexico

Netherlands

Northern Ireland

Philippine Islands

Saudi Arabia

Scotland

Union of South Africa

Sweden

Switzerland

Turkey

West Germany

Inquiries in respect of this Revenue Ruling should refer to the number thereof and should be submitted to the Director, Alcohol and Tobacco Tax Division, marked for the attention of O:AT:T.

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