Ga. Comp. R. & Regs. R. 560-2-15-.06 - Consuls
(1) This Rule is promulgated pursuant to the
Vienna Convention on Consular Relations of April 24, 1963, 21 U.S.T. 77,
T.I.A.S. 6820, and other treaties in force between the United States of America
and foreign states on the subject of consular relations.
(a) The purpose of this Regulation is to
provide a procedure for extending certain exemptions guaranteed by these
treaties to Consular Officers located in Georgia.
(2) The tax imposed by the Act is an excise
tax levied upon the first purchase or sale of Alcoholic Beverages imported into
Georgia.
(a) Where a Consular Officer imports
Alcoholic Beverages directly from abroad or from a federally bonded warehouse
for the official use of the Consular Post or for the personal use of the
Consular Officer or members of his family forming part of his household, the
transaction is exempt from Georgia Alcoholic Beverages excise tax under the
multilateral consular convention referred to in paragraph (1) of this Rule if
the Consular Officer's sending state is a party to the convention or another
treaty with the United States of similar import.
(3) Consular Officers are authorized to
purchase and import directly from abroad and from federally bonded warehouses
located in the United States Alcoholic Beverages free from Georgia Alcoholic
Beverages excise tax under the procedures and subject to the restrictions set
forth in this Rule.
(a) Consular Officers may
purchase tax-free Alcoholic Beverages directly from abroad by notifying the
Department of the proposed importation on a form provided by the
Department;
(b) Consular Officers
may purchase tax-free Alcoholic Beverages from a federally bonded warehouse by
submitting purchase orders to the Alcohol and Tobacco Division, on a form
provided by the Department, executed by the head of the Consular Post making
the purchase;
1. Upon approval of the order by
the Department, the Department shall forward the order to the designated
federally bonded warehouse with authorization for shipment of the Alcoholic
Beverages directly to the Consular Post.
(c) Shipment by the federally bonded
warehouse shall be only to the consular premises and shall be accomplished in
such manner and under such documentation as the Department may
require.
(4) The
Commissioner exercises the plenary regulatory power over Alcoholic Beverages
granted to the State of Georgia by the Twenty-First Amendment to the
Constitution of the United States, and the authority of Consular Officers to
import tax-free Alcoholic Beverages is expressly conditioned upon compliance
with the requirements of this Rule, including following the requirements that
the Alcoholic Beverages which may be imported tax free under this Rule must be
intended for consumption only and shall not exceed the quantity necessary for
direct use by the persons concerned.
(5) In the event the Alcoholic Beverage
product desired to be purchased is available from a Georgia licensed Wholesaler
and is one in which excise taxes are collected and paid by a reporting system,
the Commissioner may authorize tax-free purchases from such licensed Georgia
Wholesalers.
Notes
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