27 CFR 479.118 Proof of Exportation

§ 479.115

27 CFR Ch. II (4–1–19 Edition)

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.

kpayne on VMOFRWIN702 with $$_JOB

§ 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
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.
§ 479.117 Action by Customs.
Upon receipt of a permit, Form 9
(Firearms), in duplicate, authorizing
the exportation of firearms, the Dis-

trict 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

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