Rev. Rul. 58-85

The Regulations relating to Liquor Dealers, the Regulations relating to Drawback, and other pertinent regulations, as amended by Treasury Decision 6244, C.B. 1957-2, 931, and Treasury Decision 6245, C.B. 1957-2, 938, authorize wholesalers, qualified as such under the Federal Alcohol Administration Act, to establish export storage facilities on their premises and to receive, transfer, and remove taxpaid bottled distilled spirits and taxpaid bottled or packaged wine, bottled or packaged especially for exportation, including use as supplies on vessels and aircraft and transfers to a foreign-trade zone. Under such regulations, the wholesalers are also authorized to file claims for drawback on these products when exported. Held, distilled spirits bottled, and wines bottled or packaged, especially for export with benefit of drawback may be shipped by a rectifier or bottler to a public warehouse operated by a properly qualified wholesaler at a coastal port for storage prior to exportation. A wholesaler who purchases and so stores such distilled spirits or wines may file claim for drawback in his own name, upon exportation thereof. If title to the spirits or wine stored in the coastal port remains with the inland shipper (rectifier or bottler), the claim for drawback may be filed by such inland shipper. In either case, the claim must be filed with the Assistant Regional Commissioner, Alcohol and Tobacco Tax, of the region in which the coastal port is located.