Exemption type
Boxes for Individual Exemption or Blanket Exemption.
1363
Export Exemption Certificates
- Agency
- IRS
- Revision
- Rev. August 2021
- Fillable fields
- 15
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 1363: Export Exemption Certificates
Form 1363 is an export exemption certificate for the tax on the amount paid for transportation of property by air. The IRS About page says: "File Form 1363 with the carrier to suspend the liability for the 6.25% tax on transportation of property by air."
The instructions on page 2 explain that the section 4271 tax applies when the transportation begins and ends in the United States, and that the amount paid is exempt when property is exported (including shipment to a U.S. possession) by continuous movement. One certificate can cover a single shipment (Individual Exemption) or, with IRS permission, many shipments (Blanket Exemption).
The shipper gives the original to the carrier and keeps a copy. The form says not to file it with the IRS office named in its paperwork notice. You can fill it out free in your browser on this page and download the result without an account.
What's on Form 1363
Shipper details
Name of the shipper or other person on whom the tax is imposed, taxpayer identification number and address.
Blanket approval date
For blanket approval, the date of the IRS letter granting permission.
Carrier and shipment
Name and address of carrier, property shipped (commodity and weight), date shipped from point of origin, point of origin of shipment and port of exportation.
Transportation charges
The date paid and amount paid for the transportation.
Declaration and signature
A statement under penalties of perjury about written evidence of intent to export and the promise to pay any tax due if the property is not exported, then signature, title and date.
How to fill out Form 1363
- 1
Check the exemption box
Check Individual Exemption for a single shipment, or Blanket Exemption when the IRS has granted permission for one.
- 2
Request blanket permission first
The instructions say to request it by letter to Department of the Treasury, Internal Revenue Service, Mail Stop 5701G, Cincinnati, OH 45999, then complete a separate certificate for each air carrier.
- 3
Fill in shipper and carrier
Enter the shipper's name, taxpayer identification number and address, the approval letter date for a blanket exemption, then the carrier's name and address.
- 4
Describe the shipment
Enter commodity and weight, the shipping date, point of origin, port of exportation and the transportation charges. The instructions say the description should be brief, and a general description is sufficient for a blanket exemption.
- 5
Sign and hand it over
Sign with title and date, give the original to the carrier and keep a copy with the shipping papers. A blanket certificate goes to the carrier on or before payment of the first covered charge.
Why fill Form 1363 on indox
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Where it goes, time limits and records
Where it goes
Give the original to the air carrier and keep a copy. The form says not to file it with the IRS Tax Products Coordinating Committee address printed in its paperwork notice.
6-month suspension
The instructions say the certificate suspends liability for the tax for a period of 6 months starting from the date the property is shipped from point of origin.
Proof of exportation
The person liable for the tax furnishes proof to the carrier, such as a copy of the export bill of lading, a memorandum from the captain of the vessel, customs official or a foreign consignee, or a shipper's export declaration.
If proof comes late
The carrier then collects the tax. If proof of exportation reaches the carrier after collection, the instructions say credit or refund may be obtained under section 6415(a).
Recordkeeping
The instructions say to keep a blanket certificate at least 3 years after the last day of the month of the final shipment it covers, and individual shipment records at least 3 years after the month of shipment.
Related forms
Who fills out Form 1363?
The shipper or other person on whom the tax is imposed completes and signs it, and gives the original to the air carrier.
Official sources and the blank
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Questions about Form 1363
What tax does Form 1363 relate to?
The section 4271 6.25% tax on the amount paid for transportation of property by air, which the instructions say applies when the transportation begins and ends in the United States.
Is Form 1363 sent to the IRS?
No. The form says to give the original to the carrier and keep a copy. A request for blanket exemption permission goes to the IRS by letter.
What is a blanket exemption?
One Form 1363 used for numerous export shipments over an indefinite period, with IRS permission. The instructions say it remains in effect until withdrawn.
How long is the tax suspended?
6 months starting from the date the property is shipped from point of origin, according to the instructions.
What counts as proof of exportation?
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. A statement that the documents are available may also be used.
Do certificates need numbers?
The instructions say exemption certificates do not have to be numbered consecutively, but proof of exportation goes to the carrier along with Form 1363.