Rev. Proc. 65-28

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to announce the addition of the country of Trinidad and Tobago to the list of foreign countries to which the reciprocal privileges provided by section 309 of the Tariff Act of 1930, 19 U.S.C. 1309, as amended, may be extended.

SEC. 2. BACKGROUND.

Under the provisions of section 309 of the Tariff Act of 1930, as amended, and sections 5053(a) and (d), 5055, 5062(b), 5214(a)(7), and 5362(c)(3) of the Internal Revenue Code of 1954, and applicable, regulations of the Internal Revenue Service, alcohol, distilled spirits, beer, and wine may be withdrawn free of tax or with benefit of drawback for use as supplies on aircraft registered in foreign countries and actually engaged in foreign trade or trade between the United States and its possessions, or between Hawaii and any other part of the United States, or between Alaska and any other part of the United States where trade by foreign aircraft is permitted. Such privilege is extended in respect of aircraft registered in a foreign country only if the Secretary of Commerce has found that such foreign country allows, or will allow, substantially reciprocal privileges in respect of aircraft registered in the United States.

SEC. 3. TRINIDAD AND TOBAGO.

In addition to those countries listed in Revenue Procedure 61-34, C.B. 1961-2, 573, the Department of Commerce has found and has advised the Secretary of the Treasury that the Government of Trinidad and Tobago extends to aircraft registered in the United States and engaged in foreign trade, privileges substantially reciprocal to those given aircraft registered in Trinidad and Tobago and engaged in foreign trade.

SEC. 4. COMPLETE LIST OF FOREIGN COUNTRIES.

The complete list of foreign countries to which reciprocal privileges may be extended is as follows:

Argentina

Australia

Bahama Islands

Belgium

Bermuda

Brazil

Canada

Costa Rica

Denmark

Dominican Republic

Ecuador

Eire

El Salvador

France

Germany, Federal Republic of

Greece

India

Israel

Italy

Japan

Lebanon

Mexico

Netherlands

Nicaragua

Norway

Pakistan

Panama

Peru

Spain

Sweden

Switzerland

Trinidad and Tobago

United Kingdom

Venezuela

SEC. 5. EFFECT ON OTHER DOCUMENTS.

This Revenue Procedure supersedes Revenue Procedure 61-34, C.B. 1961-2, 573.

SEC. 6. INQUIRIES.

Any inquiries concerning this Revenue Procedure should refer to its numbel and be addresed to the appropriate Assistant Regional Commissioner, Alcohol and Tobacco Tax.