27 CFR 479.118 Proof of Exportation

§ 479.117

27 CFR Ch. II (4–1–16 Edition)

shipment in order to permit appropriate inspection prior to lading. If exportation is to be made by parcel post,
one copy of the form must be presented
to the postmaster at the office receiving the parcel who will execute Part 4
of such form and return the form to the
exporter for transmittal to the Director. In the event exportation is not effected, all copies of the form must be
immediately returned to the Director
for cancellation.

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§ 479.117 Action by Customs.
Upon receipt of a permit, Form 9
(Firearms), in duplicate, authorizing
the exportation of firearms, the District Director of Customs may order
such inspection as deemed necessary
prior to lading of the merchandise. If
satisfied that the shipment is proper
and the information contained in the
permit to export is in agreement with
information shown in the shipper’s export declaration, the District Director
of Customs will, after the merchandise
has been duly exported, execute the
certificate of exportation (Part 3 of
Form 9 (Firearms)). One copy of the
form will be retained with the shipper’s
export declaration and the remaining
copy thereof will be transmitted to the
Director.
§ 479.118 Proof of exportation.
Within a six-month’s period from
date of issuance of the permit to export
firearms, the exporter shall furnish or
cause to be furnished to the Director
(a) the certificate of exportation (Part
3 of Form 9 (Firearms)) executed by the
District Director of Customs as provided in § 479.117, or (b) the certificate
of mailing by parcel post (Part 4 of
Form 9 (Firearms)) executed by the
postmaster of the post office receiving
the parcel containing the firearm, or
(c) a certificate of landing executed by
a Customs officer of the foreign country to which the firearm is exported, or
(d) a sworn statement of the foreign
consignee covering the receipt of the
firearm, or (e) the return receipt, or a
reproduced copy thereof, signed by the
addressee or his agent, where the shipment of a firearm was made by insured
or registered parcel post. Issuance of a
permit to export a firearm and furnishing of evidence establishing such

exportation under this section will relieve the actual exporter and the person selling to the exporter for exportation from transfer tax liability.
Where satisfactory evidence of exportation of a firearm is not furnished
within the stated period, the transfer
tax will be assessed.
§ 479.119 Transportation of firearms to
effect exportation.
Notwithstanding any provision of
§ 478.28 of this chapter, it shall not be
required that authorization be obtained from the Director for the transportation in interstate or foreign commerce of a firearm in order to effect
the exportation of a firearm authorized
under the provisions of this subpart.
[T.D. ATF–270, 53 FR 10511, Mar. 31, 1988]

§ 479.120 Refunds.
Where, after payment of tax by the
manufacturer, a firearm is exported,
and satisfactory proof of exportation
(see § 479.118) is furnished, a claim for
refund may be submitted on Form 843
(see § 479.172). If the manufacturer
waives all claim for the amount to be
refunded, the refund shall be made to
the exporter. A claim for refund by an
exporter of tax paid by a manufacturer
should be accompanied by waiver of the
manufacturer and proof of tax payment
by the latter.
§ 479.121 Insular possessions.
Transfers of firearms to persons in
the insular possessions of the United
States are exempt from transfer tax,
provided title in cases involving
change of title (and custody or control,
in cases not involving change of title),
does not pass to the transferee or his
agent in the United States. However,
such exempt transactions must be covered by approved permits and supporting documents corresponding to
those required in the case of firearms
exported to foreign countries (see
§§ 479.114 and 479.115), except that the
Director may vary the requirements
herein set forth in accordance with the
requirements of the governing authority of the insular possession. Shipments to the insular possessions will
not be authorized without compliance
with the requirements of the governing
authorities thereof. In the case of a

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