Rev. Rul. 56-237

Section 5062(b) of the Internal Revenue Code of 1954 provides for a drawback equal in amount to the tax paid on distilled spirits and wines exported and authorizes the Secretary or his delegate to prescribe regulations governing the determination and payment of drawback, including the requirement of such notices, bonds, bills of lading, and other evidence of payment of tax and exportation as shall be deemed necessary. Held, when distilled spirits or wines, bottled or packaged especially for export with benefit of drawback, are exported to contiguous foreign territories by rail, copies of express receipts issued by a railway express agency may be accepted as evidence of exportation, provided (1) the distilled spirits or wines are adequately described thereon by showing serial numbers of the cases or packages and the quantity shipped in wine gallons, (2) such receipts are prepared in a manner to show that the shipment was sent in care of the Collecter of Customs at the border port, and (3) such receipts otherwise meet the requirements with respect to bills of lading as set forth in section 252.101 of the Regulations relating to Drawback on Liquors Exported.