Rev. Proc. 58-13

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to announce the addition of Nicaragua and El Salvador to the list of foreign countries to which the reciprocal privileges provided by section 309 of the Tariff Act of 1930, as amended, 46 Stat. 690, as amended, 19 U.S.C. 1309, may be extended.

SEC. 2. BACKGROUND.

Under the provisions of section 309 of the Tariff Act of 1930, as amended, supra , and sections 5053 and 5056 of the Itnernal 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of 1954, and applicable regulations of the Internal Revenue Service, alcohol, distilled spirits, beer, and wine may be withdrawn free of tax or with benefit of drawback for use as supplies on aircraft registered in foreign countries and actually engaged in foreign trade or trade between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, 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 the Treasury shall have been advised by the Secretary of Commerce that he has found that such foreign country allows, or will allow, substantially reciprocal privileges in respect to aircraft registered in the United States.

SEC. 3. NICARAGUA AND EL SALVADOR.

In addition to those countries listed in Revenue Ruling 58-319, C.B. 1958-1, 593, the Secretary of Commerce has found and has advised the Secretary of the Treasury that the countries of Nicaragua and El Salvador extends to aircraft registered in the United States and engaged in foreign trade, privileges substantially reciprocal to those given aircraft registered in Nicaragua and El Salvador 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:

Australia

Bahama Islands

Belgium

Bermuda

Brazil

Canada

Costa Rica

Denmark

Dominican Republic

Ecuador

El Salvador

France

Germany, Federal

Republic of

Israel

Italy

Japan

Lebanon

Mexico

Netherlands

Nicaragua

Norway

Peru

Spain

Sweden

Switzerland

United Kingdom

SEC. 5. EFFECT ON OTHER DOCUMENTS.

This Revenue Procedure supersedes Revenue Ruling 58-319, supra.