1363 Export Exemption Certificates

1363

Export Exemption Certificates

OMB No. 1545-0685

Form
(Rev. August 2021)
Tax on Amount Paid for Transportation of Property by Air
Department of the Treasury
▶ Go to www.irs.gov/Form1363 for the latest information.
Internal Revenue Service
Name (shipper or other on whom the tax is imposed)
Address (number, street, and room or suite no.)

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

For blanket approval, date of letter granting permission:

City or town, state or province, country, and ZIP or foreign postal code

Property shipped
Weight

Commodity
Name and address of carrier

Date shipped from
point of origin

Point of origin
of shipment

Port of exportation

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 in the instructions.

Signature

Title

For Privacy Act and Paperwork Reduction Act Notice, see back of form.

Date
Cat. No. 49953S

Form 1363 (Rev. 8-2021)

Page 2

Form 1363 (Rev. 8-2021)

General Instructions
Section references are to the Internal Revenue Code.

What’s New
The address for mailing in a request for blanket exemption is
changed. See Blanket Exemption below.

Purpose of Form
File Form 1363 with the carrier to suspend the liability for the
section 4271 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 IRS,
you may use one Form 1363 as a blanket exemption certificate.

Blanket Exemption
You may use a blanket exemption on Form 1363 if you expect to
make payments for numerous export shipments over an indefinite
period of time. You must demonstrate that it isn’t practical to
complete a separate Form 1363 for each payment.
Permission to use the blanket exemption should be requested by
submitting a letter to:
Department of the Treasury
Internal Revenue Service
Mail Stop 5701G
Cincinnati, OH 45999
If permission is granted, you should complete a separate blanket
certificate, for each air carrier accepting export shipments.
Permission to use the blanket exemption, if granted, will remain in
effect until withdrawn.
Recordkeeping.—You should keep a copy 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.
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 doesn’t 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).
You don’t have to consecutively number your exemption
certificate(s). However, you must provide proof of exportation to the
carrier along with Form 1363.
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:
• 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.
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.

Privacy Act and Paperwork Reduction Act Notice
We ask for the information on this form to carry out the Internal
Revenue laws of the United States. We need this information to
ensure that you are complying with the revenue laws and to allow
us to figure and collect the right amount of tax. Section 4271
authorizes us to request this information. Section 6109 requires
filers to provide their social security number or other identifying
numbers. The information will be used to suspend your liability for
the tax on transportation of property by air.
Generally, tax returns and return information are confidential, as
stated in section 6103. However, section 6103 allows or requires
the IRS to disclose such information to the Department of Justice
for civil and criminal litigation, and to cities, states, the District of
Columbia, and U.S. commonwealths and possessions for use in
administering their tax laws. We may also disclose this information
to other countries under a tax treaty, to federal and state agencies
to enforce federal nontax criminal laws, or to federal law
enforcement and intelligence agencies to combat terrorism. Failing
to provide all of the requested information may forfeit any
exemption; providing false or fraudulent information may subject
you to penalties.
You do not have to provide information requested on a form that
is subject to the Paperwork Reduction Act 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.
The time needed to provide this information will vary depending
on individual circumstances. The estimated average time is:
Recordkeeping . . . . . . . . . . . . 3 hr., 59 min.
Learning about the law or the form . . . . . . . 30 min.
Preparing, copying, assembling, and
sending the form to the IRS . . . . . . . . . . 37 min.
If you have comments concerning the accuracy of this time
estimate or suggestions for reducing this burden, we would be
happy to hear from you. You can write to:
Internal Revenue Service
Tax Products Coordinating Committee
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Don’t file this form with this office. Instead, give the original to the
carrier and keep a copy for your records.