Form 1363 Export Exemption Certificate

Form

1363

(Rev. April 1997)
Department of the Treasury
Internal Revenue Service

Export Exemption Certificate
Tax on Amount Paid for Transportation of Property by Air
©

(Section 4271 of the Internal Revenue Code)
For Paperwork Reduction Act Notice, see back of form.

Name (shipper or other person on whom the tax is imposed)

Check the appropriate box.
Individual Exemption
Blanket Exemption
Taxpayer identification number

Address (number and street)

For a blanket exemption, list the district granting
permission and date of letter.

City, state, and ZIP code

District

Name and address of carrier

Date shipped
from point of origin

OMB No. 1545-0685

Date of letter

Property shipped
Commodity

Point of origin
of shipment

Port of exportation

Weight

Transportation charges
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 4.)
Signature

Title

Original (File With Carrier)

Date
Cat. No. 49953S

Form 1363 (Rev. 4-97)

Page

2

General Instructions

Purpose of Form

Section references are to the Internal Revenue Code.

File Form 1363 with the carrier to suspend the liability for the 6.25%
tax on transportation of property by air. The tax is imposed on the
amount paid for the transportation of property by air if the
transportation begins and ends in the United States. However, if you
export property (including shipment to a U.S. possession) by
continuous movement, the amount you pay for transportation of
property by air is exempt from this tax.
You may use a separate Form 1363 in connection with each
payment otherwise subject to tax or, with the permission of the
district director, you may use one Form 1363 as a blanket exemption
certificate.

Paperwork Reduction Act Notice
We ask for the information on this form to carry out the Internal
Revenue laws of the United States. You are required to give us the
information. We need it to ensure that you are complying with these
laws and to allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a
form unless the form displays a valid OMB control number. Books or
records relating to a form or its instructions must be retained as long
as their contents may become material in the administration of any
Internal Revenue law. Generally, tax returns and return information
are confidential, as required by section 6103.
The time needed to complete and file this form will vary depending
on individual circumstances. The estimated average time is:
Recordkeeping, 2 hr., 52 min.; Learning about the law or the
form, 12 min.; and Preparing, copying, assembling, and sending
the form to the IRS, 15 min.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would be
happy to hear from you. You can write to the Tax Forms Committee,
Western Area Distribution Center, Rancho Cordova, CA 95743-0001.
DO NOT file this form with this office. Instead, give the original to
the carrier and keep the duplicate for your records.

Changes To Note
You are no longer required to consecutively number your exemption
certificate(s). However, you are required to provide proof of
exportation to the carrier along with Form 1363. See Suspension of
Tax Liability on page 4.

Blanket Exemption
You may use a blanket exemption on Form 1363 with the permission
of the district director if you expect to make payments for numerous
export shipments over an indefinite period of time. You must
demonstrate to the satisfaction of the district director that it is not
practical to complete a separate Form 1363 for each payment.
Permission should be requested, in writing, from the district
director for the district in which your principal place of business or
principal office or agency is located. If permission is granted, you
should complete a separate blanket certificate, in duplicate, for each
air carrier accepting export shipments.
Permission to use the blanket exemption, if granted, will remain in
effect until withdrawn by the district director who granted such
permission.
Recordkeeping.—You should keep the duplicate with all shipping
papers and file the original with the air carrier on or before payment
of the first transportation charge to be covered by the blanket
certificate.

Form

1363

(Rev. April 1997)
Department of the Treasury
Internal Revenue Service

Export Exemption Certificate
Tax on Amount Paid for Transportation of Property by Air
©

(Section 4271 of the Internal Revenue Code)
For Paperwork Reduction Act Notice, see back of form.

Name (shipper or other person on whom the tax is imposed)

Check the appropriate box.
Individual Exemption
Blanket Exemption
Taxpayer identification number

Address (number and street)

For a blanket exemption, list the district granting
permission and date of letter.

City, state, and ZIP code

District

Name and address of carrier

Date shipped
from point of origin

OMB No. 1545-0685

Date of letter

Property shipped
Commodity

Point of origin
of shipment

Port of exportation

Weight

Transportation charges
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 4.)
Signature

Title

Duplicate (Keep This Copy)

Date

Form 1363 (Rev. 4-97)

The air carrier should keep the original blanket certificate with all
records showing payment of the transportation charges.
Each person must keep the blanket certificate for at least 3 years
after the last day of the month the final shipment covered by the
certificate was made from the point of origin. Shipping and payment
records for individual exemption items should be kept at least 3
years after the last day of the month the shipment was made from
the point of origin.

Suspension of Tax Liability
Form 1363 as an individual or blanket exemption suspends the
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 or the
person liable for the tax does not provide evidence of exportation
(see below) to the carrier within this 6-month period, the temporary
suspension of the liability for the payment of tax ends. The carrier
should then collect the tax from you or the person who paid the
transportation charge. If, after collection of the tax, proof of
exportation is later received by the carrier, credit or refund of the tax
may be obtained under section 6415(a).
Evidence of exportation.—A completed and signed Form 1363 and
proof of exportation, or a statement that the documents are
available, must be furnished to the carrier by the person liable for the
tax. Proof of exportation may consist of:

Page

4

● 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.
If a statement that the documents are available is used, the
statement must:
● Certify that the property covered by Form 1363 was exported;
● Identify the available evidence;
● Specify the foreign destination or U.S. possession to which the
property was shipped; and,
● Give the address where the evidence is available for inspection.

Specific Instructions
The description of property to be exported should be brief. In the
case of a blanket exemption, a general description is sufficient. If
you have been granted a blanket exemption, it applies to all
products exported even though different products may be exported
later. File only one Form 1363 with the carrier.
Check the appropriate box on the form to show if this is a blanket
exemption or individual shipment exemption.