OMB No. 1545-0685
                                                   Export Exemption Certificates                                               Check the appropriate box.
Form  (Rev. August 2021)1363
Department of the Treasury                      Tax on Amount Paid for Transportation of Property by Air                       Individual Exemption
Internal Revenue Service                        ▶ Go to www.irs.gov/Form1363 for the latest information.                       Blanket Exemption
Name (shipper or other on whom the tax is imposed)                                                                        Taxpayer identification number

Address (number, street, and room or suite no.)                                                                 For blanket approval, date of letter granting permission:

City or town, state or province, country, and ZIP or foreign postal code                                                  Property shipped
                                                                                                                Commodity                 Weight
Name and address of carrier

                                                                                                                Transportation charges
Date shipped from           Point of origin                              Port of exportation
point of origin             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 in the instructions.

Signature                                                       Title                                                     Date 
For Privacy Act and Paperwork Reduction Act Notice, see back of form.                       Cat. No. 49953S                    Form 1363 (Rev. 8-2021) 

Form 1363 (Rev. 8-2021)                                                                                                                  Page 2 
                                                                          If a statement that the documents are available is used, the 
General Instructions                                                      statement must:
Section references are to the Internal Revenue Code.                      • Certify that the property covered by Form 1363 was exported;
What’s New                                                                • Identify the available evidence;
The address for mailing in a request for blanket exemption is             • Specify the foreign destination or U.S. possession to which the 
changed. See Blanket Exemption below.                                     property was shipped; and,
                                                                          • Give the address where the evidence is available for inspection.
Purpose of Form
                                                                          The description of property to be exported should be brief. In the 
File Form 1363 with the carrier to suspend the liability for the          case of a blanket exemption, a general description is sufficient. If 
section 4271 6.25% tax on transportation of property by air. The tax      you have been granted a blanket exemption, it applies to all 
is imposed on the amount paid for the transportation of property by       products exported even though different products may be exported 
air if the transportation begins and ends in the United States.           later. File only one Form 1363 with the carrier.
However, if you export property (including shipment to a U.S. 
possession) by continuous movement, the amount you pay for                Check the appropriate box on the form to show if this is a blanket 
transportation of property by air is exempt from this tax.                exemption or individual shipment exemption.
You may use a separate Form 1363 in connection with each 
payment otherwise subject to tax or, with the permission of the IRS,      Privacy Act and Paperwork Reduction Act Notice
you may use one Form 1363 as a blanket exemption certificate.             We ask for the information on this form to carry out the Internal 
                                                                          Revenue laws of the United States. We need this information to 
Blanket Exemption                                                         ensure that you are complying with the revenue laws and to allow 
You may use a blanket exemption on Form 1363 if you expect to             us to figure and collect the right amount of tax. Section 4271 
make payments for numerous export shipments over an indefinite            authorizes us to request this information. Section 6109 requires 
period of time. You must demonstrate that it isn’t practical to           filers to provide their social security number or other identifying 
complete a separate Form 1363 for each payment.                           numbers. The information will be used to suspend your liability for 
Permission to use the blanket exemption should be requested by            the tax on transportation of property by air.
submitting a letter to:                                                   Generally, tax returns and return information are confidential, as 
      Department of the Treasury                                          stated in section 6103. However, section 6103 allows or requires 
      Internal Revenue Service                                            the IRS to disclose such information to the Department of Justice 
      Mail Stop 5701G                                                     for civil and criminal litigation, and to cities, states, the District of 
      Cincinnati, OH 45999                                                Columbia, and U.S. commonwealths and possessions for use in 
                                                                          administering their tax laws. We may also disclose this information 
If permission is granted, you should complete a separate blanket          to other countries under a tax treaty, to federal and state agencies 
certificate, for each air carrier accepting export shipments.             to enforce federal nontax criminal laws, or to federal law 
Permission to use the blanket exemption, if granted, will remain in       enforcement and intelligence agencies to combat terrorism. Failing 
effect until withdrawn.                                                   to provide all of the requested information may forfeit any 
Recordkeeping.—You should keep a copy with all shipping papers            exemption; providing false or fraudulent information may subject 
and file the original with the air carrier on or before payment of the    you to penalties.
first transportation charge to be covered by the blanket certificate.     You do not have to provide information requested on a form that 
The air carrier should keep the original blanket certificate with all     is subject to the Paperwork Reduction Act unless the form displays 
records showing payment of the transportation charges.                    a valid OMB control number. Books or records relating to a form or 
                                                                          its instructions must be retained as long as their contents may 
Each person must keep the blanket certificate for at least 3 years        become material in the administration of any Internal Revenue law.
after the last day of the month the final shipment covered by the 
certificate was made from the point of origin. Shipping and payment       The time needed to provide this information will vary depending 
records for individual exemption items should be kept at least 3          on individual circumstances. The estimated average time is:  
years after the last day of the month the shipment was made from          Recordkeeping  .   . .     .  .   . . .  .      . .  .  3 hr., 59 min.
the point of origin.                                                      Learning about the law or the form    .  .      . .  . .    . 30 min.
Suspension of Tax Liability                                               Preparing, copying, assembling, and 
                                                                          sending the form to the IRS   .   . . .  .      . .  . .    .  37 min.
Form 1363 as an individual or blanket exemption suspends the 
liability for payment of the tax for a period of 6 months starting from   If you have comments concerning the accuracy of this time 
the date the property is shipped from point of origin. If you or the      estimate or suggestions for reducing this burden, we would be 
person liable for the tax doesn’t provide evidence of exportation         happy to hear from you. You can write to:
(see below) to the carrier within this 6-month period, the temporary          Internal Revenue Service 
suspension of the liability for the payment of tax ends. The carrier          Tax Products Coordinating Committee 
should then collect the tax from you or the person who paid the               1111 Constitution Ave. NW, IR-6526 
transportation charge. If, after collection of the tax, proof of              Washington, DC 20224
exportation is later received by the carrier, credit or refund of the tax Don’t file this form with this office. Instead, give the original to the 
may be obtained under section 6415(a).                                    carrier and keep a copy for your records.
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.