27 CFR 479.114 Application and permit for exportation of firearms

Bureau of Alcohol, Tobacco, Firearms, and Explosives, Justice
by such entities. Such information
must show why a sales sample of a particular firearm is suitable for such use
and the expected governmental customers who would require a demonstration of the firearm. Information as to
the availability of the firearm to fill
subsequent orders and letters from governmental entities expressing a need
for a particular model or interest in
seeing a demonstration of a particular
firearm would establish suitability for
governmental use. Applications to import more than one firearm of a particular model for use as a sample by an
importer or dealer must also establish
the importer’s or dealer’s need for the
quantity of samples sought to be imported.
[36 FR 14256, Aug. 3, 1971. Redesignated at 40
FR 16835, Apr. 15, 1975, and amended by T.D.
ATF–241, 51 FR 39633, Oct. 29, 1986; T.D. ATF–
270, 53 FR 10511, Mar. 31, 1988]

§ 479.113 Conditional importation.
The Director shall permit the conditional importation or bringing into the
United States of any firearm for the
purpose of examining and testing the
firearm in connection with making a
determination as to whether the importation or bringing in of such firearm will be authorized under this subpart. An application under this section
shall be filed on Form 6 (Firearms), in
triplicate, with the Director. The Director may impose conditions upon any
importation under this section including a requirement that the firearm be
shipped directly from Customs custody
to the Director and that the person importing or bringing in the firearm must
agree to either export the weapon or
destroy it if a final determination is
made that it may not be imported or
brought in under this subpart. A firearm so imported or brought into the
United States may be released from
Customs custody in the manner prescribed by the conditional authorization of the Director.
[T.D. ATF–270, 53 FR 10511, Mar. 31, 1988]

ehiers on DSK5VPTVN1PROD with CFR

EXPORTATION
§ 479.114 Application and permit for
exportation of firearms.
Any person desiring to export a firearm without payment of the transfer

§ 479.116

tax must file with the Director an application on Form 9 (Firearms), Application and Permit for Exportation of
Firearms, in quadruplicate, for a permit providing for deferment of tax liability. Part 1 of the application shall
show the name and address of the foreign consignee, number of firearms
covered by the application, the intended port of exportation, a complete
description of each firearm to be exported, the name, address, State Department license number (or date of
application if not issued), and identification of the special (occupational)
tax stamp of the transferor. Part 1 of
the application shall be executed under
the penalties of perjury by the transferor and shall be supported by a certified copy of a written order or contract of sale or other evidence showing
that the firearm is to be shipped to a
foreign designation. Where it is desired
to make a transfer free of tax to another person who in turn will export
the firearm, the transferor shall likewise file an application supported by
evidence that the transfer will start
the firearm in course of exportation,
except, however, that where such
transferor and exporter are registered
special-taxpayers the transferor will
not be required to file an application
on Form 9 (Firearms).
§ 479.115 Action by Director.
If the application is acceptable, the
Director will execute the permit, Part
2 of Form 9 (Firearms), to export the
firearm described on the form and return three copies thereof to the applicant. Issuance of the permit by the Director will suspend assertion of tax liability for a period of six (6) months
from the date of issuance. If the application is disapproved, the Director will
indicate thereon the reason for such
action and return the forms to the applicant.
§ 479.116 Procedure by exporter.
Shipment may not be made until the
permit, Form 9 (Firearms), is received
from the Director. If exportation is to
be made by means other than by parcel
post, two copies of the form must be
addressed to the District Director of
Customs at the port of exportation,
and must precede or accompany the

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