Rev. Rul. 54-275

Advice is requested whether Forms 550, `Application for Withdrawal and Entry for Exportation,' may be reproduced by tobacco manufacturers in a modified form for use in the case of withdrawals of tobacco products for delivery to officers of the Armed Forces for subsequent exportation, in lieu of having the original Forms 550 overprinted.

Various entries on Forms 550 required in the case of usual withdrawals for exportation are not applicable in the case of withdrawals for consignment to officers of the Armed Forces for subsequent exportation to Armed Forces beyond the jurisdiction of the internal revenue laws. Therefore, manufacturers withdrawing tobacco products for such purposes may reproduce a supply of Form 550, appropriately modified. The proposed reproduction must first be approved by the National Office, Internal Revenue Service, Washington, D.C.