Rev. Rul. 64-228

Section 4221(e)(1) of the Internal Revenue Code of 1954 provides a special rule which relates to exemptions for certain articles subject to excise taxes when sold for use as supplies for civil aircraft registered in a foreign country but employed in foreign trade or trade between the United States and any of its possessions, where the foreign country has been found by the Secretary of Commerce to allow substantially reciprocal privileges in respect of aircraft registered in the United States. Revenue Ruling 63-62, C.B. 1963-1, 250, as modified by Revenue Ruling 63-230, C.B. 1963-2, 539, sets forth lists of foreign countries which have been found to allow or not allow substantially reciprocal privileges for purposes of the above rule.

The Secretary of Treasury has been advised by the Secretary of Commerce that he has found the privileges granted by the Government of Trinidad and Tobago with respect to aviation fuels and lubricating oils to be substantially reciprocal for purposes of the provisions of section 4221(e)(1) of the Code. Therefore, the list of countries which have been found to allow substantially reciprocal privileges should include `Trinidad and Tobago (aircraft fuel and lubricants only).'

Revenue Ruling 63-62 is hereby supplemented.