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Regulations No. 29, Revised: United States Internal Revenue
REGULATIONS AND INSTRUCTIONS
RELATING TO THE
Exportation, Free of Tax, or with
DISTILLED SPIRITS, FERMENTED LIQUOR, TOBACCO
The following revised regulations, governing the exportation of articles under internal-revenue laws, are divided into three parts:
Part 1 contains the various laws providing for the exportation of articles free of tax; also instructions relating to the inspection, branding, and bonding of such articles prior to their entry at the port of export.
Part 2 relates to the entry, inspection, lading, and clearance of such articles at the port of export; to allowances on account of accidental loss of distilled spirits while in transit to the port of export, and to proof of landing in a foreign country, where such proof is required.
Part 3 relates to the transfer of distilled spirits in bond to bonded manufacturing warehouses; to the allowance on account of accidental loss in transit to such warehouses; to the exportation of tax-paid articles (other than distilled spirits) with benefit of drawbacks; also to laws and decisions relating to the reimportation of articles subject to internal-revenue tax. (For regulations of the Secretary of the Treasury, governing the exportation of distilled spirits with benefit of drawback, see appendix.)
The material changes made in former regulations No. 29, of January 1, 1909, relate mainly to distilled spirits, and will be found in the following-named articles of this edition:
Article 7, relating to shipment of articles, free of tax, to Porto Rico and the Philippine Islands.
Articles 25-29, authorizing the temporary storage of distilled spirits bottled in bond for export.
Articles 36-37, providing for the withdrawal of distilled spirits for export under a general (continuing) bond.
Article 46, providing for certificates of origin as to exported spirits. Articles 93-96, providing for the exportation of tobacco, snuff, cigars, and playing cards by parcel post.
These regulations will take effect October 1, 1914, and will supersede all previous regulations on the subject of exportation. Where any modification has been made in the forms herein prescribed, parties intending to export should procure such modified forms at an early date.