Export Exemption Certificates                                                               OMB No. 1545-0685
Form 1363                                                                                                               Check the appropriate box.
(Rev. December 2009)
                            Tax on Amount Paid for Transportation of Property by Air                                    Individual Exemption
Department of the Treasury  (Section 4271 of the Internal Revenue Code)                                                 Blanket Exemption
Internal Revenue Service
Name  (shipper or other on whom the tax is imposed)                                                                     Taxpayer identification number

Address (number and street)                                                      For blanket approval, date of letter granting permission:

City, state, and ZIP code                                                                                               Property shipped
                                                                                                             Commodity                  Weight
Name and address of carrier

                                                                                                                        Transportation charges
Date shipped                Point of origin               Port of exportation
from point of orgin         of shipment                                                                      Date paid       Amount paid

Under penalties of perjury, I declare that the shipment described above is made under a contract, order, or other written evidence of intention to export that was
dated earlier than delivery of the shipment to the carrier, and is to be exported to a foreign destination or shipped to a United States possession, and that I will pay
the carrier any tax due in case the property is not so exported or shipped. (See Suspension of Tax Liability on page 2.)

Signature                                           Title                                                               Date
For Privacy Act and Paperwork Reduction Act Notice, see back of form.            Cat. No. 49953S                        Form 1363 (Rev. 12-2009)

Form 1363 (Rev. 12-2009)                                                                                                         Page 2
General Instructions                                                If a statement that the documents are available is used, the
                                                                    statement must:
Section references are to the Internal Revenue Code.
                                                                    ● Certify that the property covered by Form 1363 was
Changes To Note                                                     exported;
You no longer have to consecutively number your exemption           ● Identify the available evidence;
certificate(s). However, you must provide proof of exportation to
the carrier along with Form 1363. See Suspension of Tax             ● Specify the foreign destination or U.S. possession to which
Liability below.                                                    the property was shipped; and,
                                                                    ● Give the address where the evidence is available for
Purpose of Form                                                     inspection.
File Form 1363 with the carrier to suspend the liability for the
6.25% tax on transportation of property by air. The tax is          Specific Instructions
imposed on the amount paid for the transportation of property
by air if the transportation begins and ends in the United States.  The description of property to be exported should be brief. In
However, if you export property (including shipment to a U.S.       the case of a blanket exemption, a general description is
possession) by continuous movement, the amount you pay for          sufficient. If you have been granted a blanket exemption, it
transportation of property by air is exempt from this tax.          applies to all products exported even though different
  You may use a separate Form 1363 in connection with each          products may be exported later. File only one Form 1363
payment otherwise subject to tax or, with the permission of the     with the carrier.
Internal Revenue Service, you may use one Form 1363 as a              Check the appropriate box on the form to show if this is a
blanket exemption certificate.                                      blanket exemption or individual shipment exemption.
Blanket Exemption
You may use a blanket exemption on Form 1363 if you expect to       Privacy Act and Paperwork Reduction Act Notice
make payments for numerous export shipments over an                 We ask for the information on this form to carry out the Internal
indefinite period of time. You must demonstrate that it is not      Revenue laws of the United States. We need this information to
practical to complete a separate Form 1363 for each payment.        ensure that you are complying with the revenue laws and to
  Permission to use the blanket exemption should be requested       allow us to figure and collect the right amount of tax. Internal
by submitting a letter to Internal Revenue Service, Excise Tax      Revenue Code 4271 authorizes us to request this information.
Program, 5000 Ellin Road, Room C9-100 Mail Stop C9-207,             Section 6109 requires filers to provide their social security
Lanham, MD 20706. If permission is granted, you should              number or other identifying numbers. The information will be
complete a separate blanket certificate, for each air carrier       used to suspend your liability for the tax on transportation of
accepting export shipments.                                         property by air.
  Permission to use the blanket exemption, if granted, will           Generally, tax returns and return information are confidential,
remain in effect until withdrawn.                                   as stated in section 6103. However, section 6103 allows or
                                                                    requires the Internal Revenue Service to disclose such
Recordkeeping.—You should keep a copy with all shipping             information to the Department of Justice for civil and criminal
papers and file the original with the air carrier on or before      litigation, and to cities, states, the District of Columbia, and U.S.
payment of the first transportation charge to be covered by the     commonwealths and possessions for use in administering their
blanket certificate.                                                tax laws. We may also disclose this information to other
  The air carrier should keep the original blanket certificate with countries under a tax treaty, to federal and state agencies to
all records showing payment of the transportation charges.          enforce federal nontax criminal laws, or to federal law
                                                                    enforcement and intelligence agencies to combat terrorism.
  Each person must keep the blanket certificate for at least 3      Failing to provide all of the requested information may forfeit any
years after the last day of the month the final shipment covered    exemption; providing false or fraudulent information may subject
by the certificate was made from the point of origin. Shipping      you to penalties.
and payment records for individual exemption items should be
kept at least 3 years after the last day of the month the shipment    You do not have to provide information requested on a form
was made from the point of origin.                                  that is subject to the Paperwork Reduction Act unless the form
                                                                    displays a valid OMB control number. Books or records relating
Suspension of Tax Liability                                         to a form or its instructions must be retained as long as their
                                                                    contents may become material in the administration of any
Form 1363 as an individual or blanket exemption suspends the        Internal Revenue law.
liability for payment of the tax for a period of 6 months starting
from the date the property is shipped from point of origin. If you    The time needed to provide this information will vary
or the person liable for the tax does not provide evidence of       depending on individual circumstances. The estimated average
exportation (see below) to the carrier within this 6-month period,  time is: Recordkeeping, 2 hr., 52 min.; Learning about the law
the temporary suspension of the liability for the payment of tax    or the form, 12 min.; and Preparing, copying, assembling, and
ends. The carrier should then collect the tax from you or the       sending the form to the IRS, 15 min.
person who paid the transportation charge. If, after collection of    If you have comments concerning the accuracy of this time
the tax, proof of exportation is later received by the carrier,     estimate or suggestions for reducing this burden, we would be
credit or refund of the tax may be obtained under section           happy to hear from you. You can write to the IRS Tax Products
6415(a).                                                            Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111
Evidence of exportation.—A completed and signed Form 1363           Constitution Ave. NW, IR-6526, Washington, DC 20224. DO NOT
and proof of exportation, or a statement that the documents are     file this form with this office. Instead, give the original to the
available, must be furnished to the carrier by the person liable    carrier and keep a copy for your records.
for the tax. Proof of exportation may consist of:
● A copy of export bill of lading,
● A memorandum from the captain of the vessel, customs
official, or a foreign consignee, and/or
● A shipper’s export declaration.