Rev. Rul. 54-317

Advice is requested whether civilian officers may receipt Forms 550-A and 550-B for nontaxpaid tobacco products laden aboard vessels operating in the Military Sea Transportation Service, under the jurisdiction of the United States Navy.

Where a shipment of nontaxpaid tobacco products is removed from a factory or a bonded internal revenue tobacco sea stores warehouse for use as sea stores and is consigned to a vessel operating in the Military Sea Transportation Service, under the jurisdiction of the United States Navy, but with civilian officers and crew members, the certificate of receipt on the Form 550-A or Form 550-B covering the shipment must be executed by the officer who has supervision over the exchange on such vessel and is responsible for the security of the nontaxpaid tobacco products received thereon. The Service has been advised that if such vessel carries passengers, there is a Naval officer aboard to whom this function is assigned but that, if the vessel does not carry passengers this function is performed by the ship's master, a civilian officer of the vessel.