Rev. Proc. 69-15

Section 1. Purpose.

The purpose of this Revenue Procedure is to announce the addition of Finland 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, 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of 1954, and applicable regulations of the Internal Revenue Service, alcohol, distilled spirits, beer, and wine may be withdrawn free of tax or with benefit of drawback for use as supplies on aircraft registered in foreign countries and actually engaged in foreign trade or trade between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. Finland.

In addition to those countries listed in Revenue Procedure 68-25, C.B. 1968-2, 909, the Secretary of Commerce has found and has advised the Secretary of the Treasury that the country of Finland extends to aircraft registered in the United States and engaged in foreign trade privileges substantially reciprocal to those given aircraft registered in Finland and engaged in foreign trade. Corresponding privileges are, therefore, extended to aircraft registered in Finland 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 Chile Costa Rica Denmark Dominican Republic Ecuador Eire El Salvador Finland France Germany, Federal Republic of Greece India Israel Italy Japan Lebanon Mexico Netherlands Nicaragua Norway Pakistan Panama Peru Portugal/*/ Spain Sweden Switzerland Trinidad and Tobago Union of Soviet Socialist Republics United Kingdom Venezuela

* Except for ground equipment.

Sec. 5. Effect on Other Documents.

This Revenue Procedure supersedes Revenue Procedure 68-25, C.B. 1968-2, 909.

Sec. 6. Inquiries.

Any inquiries concerning this Revenue Procedure should refer to its number and be addressed to the appropriate Assistant Regional Commissioner, Alcohol, Tobacco and Firearms.