Rev. Rul. 57-186

It is held in Revenue Ruling 54-417, C.B. 1954-2, 475, that the internal revenue tax paid on imported vermouth received in the United States and subsequently returned to the foreign country from which shipped is not refundable. This ruling also applies in the case of tax paid on imported wines other than vermouth and in the case of tax paid on imported distrilled spirits and beer. The tax, imposed by sections 5001, 5041, and 5051 of the Internal Revenue Code of 1954, on distilled spirits, wine, and beer, respectively, brought into the United States from a foreign country and paid at the time such products were withdrawn from customs custody, can not be refunded, even though the products are subsequently returned to the shipper in the foreign country. Revenue Ruling 54-417, supra , is hereby supplemented accordingly.

For the liberalization in requirements with respect to the listing of various tax rates on liquors imported from Puerto Rice and the distilled spirits, see Rev. Rul. 57-122 below.