Rev. Rul. 56-80

A consent of surety may be filed to extend the terms of a continuing export bond, Form 657, Export Bond for Distilled Spirits, Form 658, Transportation Bond-Distilled Spirits for Export, or Form 1618, Transportation Bond-Distilled Spirits Withdrawn for Transfer to Bonded Manufacturing Warehouse. See Revenue Ruling 54-237, C.B. 1954-1, 314, with respect to withdrawals from more than one warehouse under a continuing bond filed on Form 1618, and Revenue Ruling 54-291, C.B. 1954-2, 473, with respect to withdrawals under a continuing bond filed on Form 657. Where a consent of surety is filed to extend the terms of a continuing export bond to cover withdrawals from additional premises, the exporter must either (a) designate one establishment at which he desires the account with the bond to be maintained, or (b) apportion the coverage under the bond among the several premises. If the account is to be maintained at one establishment, all applications to remove spirits under continuing bonds on Forms 657, 658, or 1618 must be submitted to the storekeeper-gauger at that establishment and storekeeper-gaugers at other premises covered by the same bond must be advised of the procedure being followed. If the bond coverage is apportioned, a consent, to the apportionment of the surety on the bond, must be filed, and the amount designated by the exporter for any plant or warehouse becomes the maximum bond coverage for exportation from that establishment. Exporters may reapportion the bond coverage if changing conditions make such action necessary, but consent of surety to such reapportionment must be filed and approval given only after the Assistant Regional Commissioner, Alcohol and Tobacco Tax, has ascertained that the condition of the account at each establishment is such as will permit the reapportionment.