Rev. Rul. 56-553

Advice has been requested whether the shipment of specially denatured alcohol from a vendor in the United States to a specially denatured alcohol permittee in Puerto Rico should be made pursuant to Form 1485, Application and Withdrawal Permit of User to Procure Specially Denatured Alcohol, or whether it should be removed pursuant to Form 1545, Application for Permit to Export Specially Denatured Alcohol.

Under section 182.768 of the Industrial Alcohol Regulations, the provisions of such regulations relating to the exportation of specially denatured alcohol to foreign countries and the forms prescribed are applicable to like removals and shipments to Puerto Rico.

In view of the above regulation, it is held that shipments of specially denatured alcohol by a denaturing plant or bonded dealer in the United States to a permittee in Puerto Rico should be covered by an export permit, Form 1545, obtained by the denaturer or bonded dealer and that a withdrawal permit, Form 1485, need not be obtained.