Form 1363

(Rev. August 2021)

Department of the Treasury 

Internal Revenue Service 

Export Exemption Certificates

Tax on Amount Paid for Transportation of Property by Air 

▶ Go to www.irs.gov/Form1363 for the latest information.

OMB No. 1545-0685

Check the appropriate box.

Individual Exemption

Blanket Exemption

Name (shipper or other on whom the tax is imposed) Taxpayer identification number

Address (number, street, and room or suite no.)

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

Name and address of carrier

For blanket approval, date of letter granting permission:

Property shipped

Commodity Weight

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 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 

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.