Rev. Proc. 56-14

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to provide information regarding reduced requirements for the reporting, on Form 45, Rectifier's Monthly Record and Report, and on Form 52-D, Monthly Record and Report of Taxpaid Bottling House Operations, of distilled spirits or wines bottled or packaged especially for export with benefit of drawback.

SEC. 2. REQUIREMENTS OF REGULATIONS.

The Regulations relating to Drawback on Liquors Exported no longer require a declaration of intent to bottle or package distilled spirits or wines especially for export with benefit of drawback. Accordingly, certain reporting requirements of Forms 45 and 52-D are no longer applicable.

SEC. 3. REPORTING ON FORMS 45 AND 52-D.

.01 As a result of the changed requirements, the totals of all products dumped, as reported in Form 45, part 7, columns 1 through 9, lines 1 through 14, and in Form 52-D, part 5, columns 1 through 6, lines 1 through 12 and 14, 15, and 16, should include all products dumped which are to be ultimately bottled or packaged for export or for domestic purposes. The information formerly required to be reported in Form 45, part 7, columns 1 through 9, at line 15, and in Form 52-D, part 5, columns 1 through 6, at lines 13 and 17, is eliminated.

.02 The preparation of a separate part 4 of Form 45 or part 2 of Form 52-D, covering the dumping of spirits or wines for packaging for export, is no longer necessary and products packaged for export should be identified and reported in part 4 of Form 45 or part 2 of Form 52-D prepared to cover all dumps for both bottling or packaging whether or not the products are to be exported. Bottled export items should be identified by the legend `Exp' and packaged export items by the legend `Exp Pkg.' In order that such packaged products might continue to appear as separate items in the summary (part 6 of Form 45 or part 4 of Form 52-D), the totals of products packaged for export should be reported, with appropriate identification, in Form 45, part 6, at new lines 25 1/2 , 26 1/2 , 45 1/2 , and 48 1/2 , or in Form 52-D, part 4, at new lines 14 1/2 , 15 1/2 , 30 1/2 , and 31 1/2 .

SEC. 4. INQUIRIES.

Inquiries in respect to this Revenue Procedure should refer to the number thereof and should be addressed to the Assistant Regional Commission, Alcohol and Tobacco Tax.

SEC. 5. EFFECTIVE DATE.

This Revenue Procedure is effective April 13, 1956.