[Federal Register Volume 72, Number 164 (Friday, August 24, 2007)]
[Notices]
[Pages 48618-48619]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-16823]


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DEPARTMENT OF COMMERCE

International Trade Administration


Exemption of Foreign Air Carriers From Excise Taxes; 
Comprehensive Review of Findings of Reciprocity Eligibility

AGENCY: International Trade Administration, U.S. Department of 
Commerce.

ACTION: Solicitation of public comments concerning a review undertaken 
at the request of the U.S. Internal Revenue Service of existing 
exemptions for aircraft of foreign registry from certain internal 
revenue taxes on the purchase of supplies in the United States for such 
aircraft in connection with their international commercial operations.

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SUMMARY: Notice is hereby given that, pursuant to section 4221 of the 
Internal Revenue Code, as amended (26 U.S.C. 4221), the Department of 
Commerce is undertaking to determine whether the governments of the 
countries or economies listed herein allow or will allow substantially 
reciprocal tax exemptions to aircraft of U.S. registry in connection 
with international commercial operations similar to those exemptions 
currently granted to or available to aircraft of those countries or 
economies by the United States under the aforementioned statute. The 
basis for this undertaking is a request from the U.S. Internal Revenue 
Service for a comprehensive review of the existing findings to 
determine whether those countries or economies previously subject to 
exemptions from certain U.S. internal revenue taxes continue to allow 
substantially reciprocal tax exemptions to aircraft of U.S. registry.
    The above-cited statute provides exemptions for aircraft of foreign 
registry from payment of certain internal revenue taxes on the purchase 
of supplies in the United States for such aircraft in connection with 
their international commercial operations.
    These exemptions apply upon a finding by the Secretary of Commerce, 
or his designee, and communicated to the Department of the Treasury, 
that such country allows, or will allow, ``substantially reciprocal 
privileges'' to aircraft of U.S. registry with respect to purchases of 
such supplies in that country.
    The Department of Commerce proposes that aircraft registered in the 
following countries or economies be provided exemptions as allowed by 
section 4221 of the Internal Revenue Code, as amended (26 U.S.C. 4221).
    Afghanistan, Albania, Antigua and Barbuda, Argentina, Aruba, 
Australia, Austria, The Bahamas, Bahrain, Barbados, Belarus, Belgium, 
Belize, Benin, Bermuda, Bosnia and Herzegovina, Brazil, Brunei 
Darussalam, Burkina Faso, Burma, Cameroon, Canada, Cape Verde, Chad, 
Chile, People's Republic of China, Colombia, Democratic Republic of the 
Congo (only aircraft fuel and lubricants), Cook Islands, Costa Rica, 
Cote d'Ivoire, Cuba, Czech Republic, Denmark, Dominica, Dominican 
Republic, Ecuador, Egypt (only aircraft fuel and lubricants), El 
Salvador, Ethiopia, Fiji, Finland, France, Gabon, The Gambia, Federal 
Republic of Germany, Ghana, Greece, Grenada, Guatemala, Guyana, Haiti, 
Honduras, Hong Kong, Hungary, Iceland, India, Indonesia, Iran, Ireland, 
Israel, Italy, Jamaica, Japan, Jordan, Kazakhstan, Kenya (only aircraft 
fuel and lubricants), Kiribati, Republic of Korea, Kuwait, Kyrgyzstan, 
Lebanon, Liberia, Luxembourg, Macau, Madagascar, Malaysia, Maldives, 
Mali, Malta, Marshall Islands, Mexico, Federated States of Micronesia, 
Moldova, Montenegro, Morocco,

[[Page 48619]]

Namibia, Netherlands, Netherlands Antilles, New Zealand, Nicaragua, 
Nigeria, Norway, Oman, Pakistan, Palau, Panama, Paraguay, Peru, 
Republic of the Philippines, Poland, Portugal, Qatar, Romania, Russia, 
Rwanda, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, 
Samoa, Saudi Arabia, Senegal, Serbia, Singapore, Slovak Republic, South 
Africa, Spain, Sri Lanka, Suriname, Sweden, Switzerland, Taiwan, 
Tajikistan, Tanzania, Thailand, Tonga, Trinidad and Tobago, Tunisia, 
Turkey, Turkmenistan, Tuvalu, Uganda, Ukraine, United Arab Emirates, 
United Kingdom, Uruguay, Uzbekistan, Venezuela, Vietnam, Zambia, 
Zimbabwe.
    Interested parties are invited to submit their views, comments and 
supporting documentation in writing, both in regards to countries and 
economies listed as well as those that may be not recorded above, 
concerning this matter to Ms. Ana Guevara, Deputy Assistant Secretary 
for Services, Room 1128, U.S. Department of Commerce, Washington, DC 
20230. Submissions should be sent electronically to 
[email protected]. All submissions should be received no later than 
thirty days from the date of publication of this notice.
    Comments received, with the exception of information marked 
``business confidential,'' will be available for public inspection upon 
request. Information marked ``business confidential'' shall be 
protected from disclosure to the full extent permitted by law.
    It is suggested that those desiring additional information contact 
Mr. Eugene Alford, Office of Service Industries, Room 1104, U.S. 
Department of Commerce, Washington, DC 20230, or telephone 202-482-
5071.

    Dated: August 20, 2007.
Carlos Montoulieu,
Acting Deputy Assistant Secretary for Services.
 [FR Doc. E7-16823 Filed 8-23-07; 8:45 am]
BILLING CODE 3510-DR-P