Rev. Proc. 58-12

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to list the foreign countries in which, pursuant to the provisions of 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), United States internal revenue tobacco products tax stamps may be affixed to packages of tobacco products manufactured in such foreign countries, prior to exportation to the United States.

SEC. 2. BACKGROUND.

Sections 270.194 and 275.183 of the regulations provide that internal revenue stamps in payment of the tax on imported cigars, cigarettes, and manufactured tobacco 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 to the affixture of its revenue stamps in the United States to similar products manufactured in the United States and exported to such foreign country.

SEC. 3. LIST OF FOREIGN COUNTRIES.

The foreign countries (and those dominions, colonies, etc.) in which United States internal revenue tobacco products tax stamps may be affixed to their tobacco products prior to exportation to he United States are as follows:

Algeria

Austria

Bahamas

Barbados

Bermuda

British Guiana

British Honduras

Burma, Union of

Canada

Costa Rica

Cuba (except cigar stamps)

Denmark

Dominican Republic

Egypt

England

France

Germany, Federal Republic of

Haiti

Honduras

India

Indonesia

Iraq

Ireland

Israel

Italy

Jamaica

Japan

Leeward Islands, British

Mexico

Netherlands

Northern Ireland

Philippine Republic

Saudi Arabia

Scotland

Sweden

Switzerland

Tobago

Trinidad

Turkey

Union of South Africa

Windward Islands, British

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

SEC. 4. EFFECT ON OTHER DOCUMENTS.

This Revenue Procedure supersedes Revenue Ruling 55-680, C.B. 1955-2, 475, and Revenue Ruling 57-196, C.B. 1957-1, 427, which contained similar lists of reciprocating foreign countries.

SEC. 5. INQUIRIES.

Inquiries in regard to this Revenue Procedure should refer to the number thereof and should be directed to the Director, Alcohol and Tobacco Tax Division, Internal Revenue Service, Washington 25, D.C., attention O:AT:T.