Rev. Proc. 71-9

Section 1. Purpose

The purpose of this Revenue Procedure is to announce that with respect to ground equipment, Jamaica allows privileges to aircraft registered in the United States and engaged in foreign trade substantially reciprocal to those provided for in section 309 of the Tariff Act of 1930, as amended.

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of 1954, and applicable regulations of the Internal Revenue Service, alcohol, distilled spirits, beer, and wine may be withdrawn free of tax or with benefit of drawback for use as supplies on aircraft registered in foreign countries and actually engaged in foreign trade or trade between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 Department 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. Changes

The Department of Commerce has found and has advised the Department of the Treasury that Jamaica now allows exemption from tax on ground equipment brought in for aircraft of United States registry engaged in foreign trade. Therefore, effective October 8, 1970, ground equipment may be withdrawn under section 309(a)(3) of the Tariff Act of 1930, as amended, for aircraft registered in Jamaica. The listing in Section 4 of this Revenue Procedure reflects this change.

Sec. 4. Complete List of Foreign Countries

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

Argentina

Sec. 5. Effect on Other Documents

This Revenue Procedure supersedes Revenue Procedure 70-19, C.B. 1970-2, 498.

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.